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Tafsir Ibn Kathir (Quran 9:29)
(Fight) Allah said, (until they pay the Jizyah), if they do not choose to embrace Islam, (with willing submission), in defeat and subservience, (and feel themselves subdued.), disgraced, humiliated and belittled. Therefore, Muslims are not allowed to honor the people of Dhimmah (non-muslims) or elevate them above Muslims, for they are miserable, disgraced and humiliated. Muslim recorded from Abu Hurayrah that the Prophet said, (Do not initiate the Salam to the Jews and Christians, and if you meet any of them in a road, force them to its narrowest alley.) This is why the Leader of the faithful `Umar bin Al-Khattab, may Allah be pleased with him, demanded his well-known conditions be met by the Christians, these conditions that ensured their continued humiliation, degradation and disgrace.

The scholars of Hadith narrated from `Abdur-Rahman bin Ghanm Al-Ash`ari that he said, "I recorded for `Umar bin Al-Khattab, may Allah be pleased with him, the terms of the treaty of peace he conducted with the Christians of Ash-Sham: `In the Name of Allah, Most Gracious, Most Merciful. This is a document to the servant of Allah `Umar, the Leader of the faithful, from the Christians of such and such city. When you (Muslims) came to us we requested safety for ourselves, children, property and followers of our religion. We made a condition on ourselves that we will neither erect in our areas a monastery, church, or a sanctuary for a monk, nor restore any place of worship that needs restoration nor use any of them for the purpose of enmity against Muslims. We will not prevent any Muslim from resting in our churches whether they come by day or night, and we will open the doors of our houses of worship for the wayfarer and passerby. Those Muslims who come as guests, will enjoy boarding and food for three days. We will not allow a spy against Muslims into our churches and homes or hide deceit or betrayal against Muslims. We will not teach our children the Qur'an, publicize practices of Shirk, invite anyone to Shirk or prevent any of our fellows from embracing Islam, if they choose to do so. We will respect Muslims, move from the places we sit in if they choose to sit in them. We will not imitate their clothing, caps, turbans, sandals, hairstyles, speech, nicknames and title names, or ride on saddles, hang swords on the shoulders, collect weapons of any kind or carry these weapons. We will not encrypt our stamps in Arabic, or sell liquor. We will have the front of our hair cut, wear our customary clothes wherever we are, wear belts around our waist, refrain from erecting crosses on the outside of our churches and demonstrating them and our books in public in Muslim fairways and markets. We will not sound the bells in our churches, except discretely, or raise our voices while reciting our holy books inside our churches in the presence of Muslims, nor raise our voices with prayer at our funerals, or light torches in funeral processions in the fairways of Muslims, or their markets. We will not bury our dead next to Muslim dead, or buy servants who were captured by Muslims. We will be guides for Muslims and refrain from breaching their privacy in their homes.' When I gave this document to `Umar, he added to it, `We will not beat any Muslim. These are the conditions that we set against ourselves and followers of our religion in return for safety and protection. If we break any of these promises that we set for your benefit against ourselves, then our Dhimmah (promise of protection) is broken and you are allowed to do with us what you are allowed of people of defiance and rebellion.'''
http://www.qtafsir.com/index.php?option=com_content&task=view&id=2566&Ite mid=64

Tafsir Ibn Kathir is famous all over the Muslim world and among Muslims in the Western world, is one of the most widely used explanations of the Qu'ran today.
http://en.wikipedia.org/wiki/Ibn_Kathir