Two other taxes which figured prominently in the public finance of the early Islamic period were jizya and kharaj. Jizya represented the per capita financial contribution that non-Muslims were expected to make for the provision of amenities and protection that they enjoyed in an Islamic state without being obligated to fight for the defense of the state. It is noteworthy that while zakah is payable by all Muslims who possess nisab irrespective of age, sex or profession, jizya was not levied on women, children, the old, the infirm, and the monks. This shows that it was only levied on those capable of bearing arms and was in lieu of exemption of non-Muslims from compulsory military service. Kharaj was a tax on agricultural land located outside the Arabian peninsula in countries conquered by Muslims. It was sometimes applied as a fixed tax on the basis of acreage and sometimes as a proportional levy related to the output of particular crops. The following factors were given due consideration while fixing kharaj: (a) quality of land, (b) kinds of crops grown, and (c) method of irrigation of land. Kharaj on land irrigated with water carried on the backs of beasts or raised by water-wheel was less than on land watered by running water or rain. No kharaj was charged if the entire crop was destroyed by factors beyond the control of the cultivators of land.
Kitab Al Kharaj Abu Yusuf Pdf 27l
A new tax that was imposed during the period of first four Caliphs was known as kharaj. Originally imposed by Umar on agricultural land of Iraq after its conquest by Muslims, kharaj was generalized to cover all agricultural land located outside the Arabian peninsula that came under the suzerainty of the Muslims. In some cases the tax was levied as a fixed annual payment per unit of land while in others it took the form of proportional levy related to the output of particular crops. The tax varied in accordance with the quality of the land, kinds of crops grown and method of irrigation of land. Lowest rates were applied to lands producing staple foodgrains like wheat and barley while higher rates were applied in the case of other crops. The tax on land irrigated with water carried on the backs of beasts or raised by water wheel was less than on land watered by running water or rain. The rates of kharaj varied between 20 and 50 percent of the output. If a piece of land could not be cultivated every year and was allowed to lie fallow for some time, this fact was taken into consideration while fixing the rate of the tax. However, if the land was kept unutilized without any genuine reason, it had to pay kharaj in full. No kharaj was charged if the entire crop was destroyed by factors beyond the control of the cultivators of land while concessional rates were applied in the case of substantial loss of crop on account of unavoidable factors. 2ff7e9595c
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