During the reign of Mahmoud II, the word tebaa (subjects) began to be used instead of reaya for those being ruled. In this way, an attempt was made to eliminate the distinction between Muslims and non-Muslims among the subordinates. This change can be taken to mean a declaration that the sultan/state was at an equal distance to all the subordinates but it may also be regarded as an indication that the relationships between the ruler and his subordinates in the Ottoman state began to change. We possess numerous documents/texts belonging to the said period about the social, economic and military situation of the subjects from the standpoint of the state or the sultan and various researchers conducted on the basis of these documents/texts. However, we do not have much information about how the subjects perceived the sultan of the period and the period he lived in. Mahmoud II is regarded by many historians as a reformist, intellectual and centralist sultan. Indeed, the notion that his reforms served as a groundwork for the Republican reforms is common among historians. In this study, the period of Mahmoud II, which is described as stated above by today's historians, and his reforms will be evaluated through the perspective of his subjects who were affected positively or negatively by these reforms.