A description of the land subject to tithing and al-kharaj (the tax collected from non-Muslims), and of Arabs and non-Arabs and idolaters and the people of the book (Christians and Jews) and others.
A description of the types of land, such as cultivated, uncultivated, barren, fertile, etc., and their respective tax rates.
A description of the types of crops, such as wheat, barley, dates, grapes, etc., and their respective tax rates.
A description of the types of animals, such as camels, cows, sheep, etc., and their respective tax rates.
A description of the types of mines, such as gold, silver, copper, iron, etc., and their respective tax rates.
A description of the types of trade goods, such as silk, cotton, wool, etc., and their respective tax rates.
A description of the exemptions from taxes, such as for orphans, widows, poor people, travelers, etc.
A description of the collection methods of taxes, such as cash or kind, in advance or in arrears, by estimation or measurement, etc.
A description of the legal disputes related to taxes, such as fraud, evasion, coercion, corruption, etc., and their respective solutions.
The book is based on the Quran, the Sunnah (the teachings and practices of Prophet Muhammad), the consensus (ijma) of the Muslim scholars, and the analogy (qiyas) derived from these sources. The book also cites many examples from the practice of the Prophet Muhammad and his companions (sahaba), as well as from the previous caliphs and governors. The book is considered one of the most authoritative and comprehensive works on Islamic taxation and has been widely used by Muslim jurists and rulers throughout history. The book has also been translated into several languages, such as Urdu , English , Russian , and French , and has been reprinted in multiple editions in modern times.
If you are interested in reading this book online or downloading it in PDF format for free , you can visit this link which contains a scanned copy of an Urdu/Arabic edition published in 2016. You can also visit this link which contains a scanned copy of an Arabic edition completed in 1732 in Damascus. Alternatively, you can visit this link which contains a PDF file of an English translation published in 1981 by Islamic Publications Ltd., Lahore.
We hope you enjoyed this article and learned something new about Kitab al-Kharaj by Abu Yusuf. If you have any questions or comments about this article or this book, please feel free to contact us. Thank you for reading!
524038ac18