Taxation Meaning

TAXATION. There are three words used for taxation in Muslim books of law. (1) ʿUshr (عشر‎), “the tenth”; (2) K͟harāj (خراج‎), “land revenue”; (3) Jizyah (جزية‎), “capitation tax.”

(1) Lands, the proprietors of which become Muslims, or which the Imām divides among the troops, are ʿUshrī, or subject to tithe, because it is necessary that something should be imposed and deducted from the subsistence of Muslims, and a tenth is the proportion most suitable to them, as that admits the construction of an oblation or act of piety; and also, because this is the most equitable method, since in this way the amount of what is levied depends upon the actual product of the lands.

(2) Lands, on the other hand, which the Imām subdues by force of arms and then restores to the people of the conquered territory, are K͟harājī, or subject to tribute, because it is necessary that something be imposed and deducted from the subsistence of infidels, and tribute is the most suitable to their situation, as that bears the construction of a punishment, since it is a sort of hardship, the tax upon tribute land being due from the proprietor, although he should not have cultivated it. It is to be remarked, however, that Makkah is excepted from this rule, as Muḥammad conquered that territory by force of arms, and then restored it to the inhabitants without imposing tribute. [631]

It is written in the Jāmiʿu ʾṣ-Ṣag͟hīr that all land subdued by force of arms, if watered by canals cut by the Gentiles, is subject to tribute, whether the Imām have divided it among the troops, or restored it to the original inhabitants; and if there be no canals, but the land be watered by springs, which rise within, it is subject to tithe, in either case, because tithe is peculiar to productive land, that is, land capable of cultivation, and which yields increase, and the increase produced from it is occasioned by water. The standard, therefore, by which tribute is due is the land being watered by tribute water, namely, rivers, and the standard by which tithe is due is the land being watered by tithe water, namely, springs.

If a person cultivate waste lands, the imposition of tithe or tribute upon it (according to Abū Yūsuf) is determined by the neighbouring soils; in other words, if the neighbouring lands be subject to tithe, a tithe is to be imposed upon it, or tribute if they be subject to tribute; because the rule respecting anything is determined by what is nearest to it; as in the case of a house, for instance, the rule with respect to it extends to its court-yard, although it be not the owner’s immediate property. The tribute established and imposed by ʿUmar upon the lands of al-ʿIrāq was adjusted as follows:—Upon every jarīb of land through which water runs (that is to say, which is capable of cultivation) one sāʿ and one dirham, and upon every jarīb of pasture-land five dirhams, and upon every jarīb of gardens and orchards ten dirhams, provided they contain vines and date-trees.

This rule for tribute upon arable and pasture lands, gardens, and orchards, is taken from ʿUmar, who fixed it at the rates above-mentioned, none contradicting him; wherefore it is considered as agreed to by all the Companions. Upon all land of any other description (such as pleasure-grounds, saffron-fields, and so forth) is imposed a tribute according to ability; since, although ʿUmar has not laid down any particular rule with respect to them, yet as he has made ability the standard of tribute upon arable land, so in the same manner, ability is to be regarded in lands of any other description. The learned in the law allege that the utmost extent of tribute is one half of the actual product, nor is it allowable to exact more; but the taking of a half is no more than strict justice, and is not tyrannical, because, as it is lawful to take the whole of the persons and property of infidels, and to distribute them among the Muslims, it follows that taking half their incomes is lawful a fortiori.

(3) Jizyah, or capitation-tax, is of two kinds. The first species is that which is established voluntarily, and by composition, the rate of which is such as may be agreed upon by both parties. The second is that which the Imām himself imposes, where he conquers infidels, and then confirms them in their possessions, the common rate of which is fixed by his imposing upon every avowedly rich person a tax of forty-eight dirhams per annum, or four dirhams per month; and upon every person in middling circumstances twenty-four dirhams per annum, or two dirhams per month; and upon the labouring poor twelve dirhams per annum, or one dirham per month.

(For further information see Raddu ʾl-Muḥtār, vol. ii. 7; Fatāwā-i-ʿĀlamgīrī, ii. 860; Hidāyah, vol. i. 102.)