TAXATION IN
ISLAM
VOLUME III
ABU YUSUF'S
KITAB AL-KHARAJ
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کتابُ الخراج
تالیف : قاضی القضاۃ
امام ابو یوسف ر۔ح
اسلام کا نظام
ِ محاصل
مترجم : محمد نجات
اللہ صدیقی
پیشکش : طوبیٰ ریسرچ
لائبریری
٭مصادر الفقه المالي خلال العصرالوسيط، مساهمة فقهية في التنظير
للمالية الاسلامية -كتاب الخراج لأبي يوسف انموذجا
٭ المجلس
التاسع والخمسون من مجالس أسمار وأفكار يعرض فيه الأستاذ رائد السمهوري كتاب الخراج للإمام أبي يوسف،
بحضور نخبة من الأساتذة والباحثين(آڈیو بک/audio book)
٭کتاب الخراج / مئولف قاضی
ابی یوسف ۔ مترجم : میر علی اصغر شعاع (دری/فارسی)
یہ ترجمہ انٹرنیٹ پر دستیاب نہیں ہوسکا
رأي
القاضي أبي يوسف في الحياة الاقتصادية للدولة الإسلامية في عهد هارون الرشيد من خلال
كتاب الخراج (ماجستير) - د. عصمة أبو سنة
Title :Kitab-ul-kharaj / Abu Yousaf
English translation by Abid
Ahmad Ali /revised by Abdul Hameed Siddiqui.
*not found pdf on internet
*ABU YUSUF'S CONTRIBUTION
TO THE THEORY OF PUBLIC FINANCE
Master of Philosophy BY: SABAHUDDIN AZMI
*EARLY MEDIEVAL ISLAMIC ECONOMIC THOUGHT: ABU YUSUF'S (731-798
AD) ECONOMICS OF PUBLIC FINANCE
M. Nejatullah Siddiqi and S.M. Ghazanfar
*THE CONTRIBUTION OF ABU YUSUF'S THOUGHT: ISLAMIC ECONOMIC LAW
RENEWAL IN THE PUBLIC FINANCE
Rahmaeni
Nur
*Kitab Al
Kharaj Abu Yusuf : Sara Ellis
*Title: The
Kitab-ul-Kharaj of Abu Yusuf; a study (*not found pdf on
internet)
Author / Creator: Aḥmad,
Muḥyī al-Dīn
Published: [Aligarh, India, 1951]
Description: xxiii, 162 [i.e. 161] ℓ.
Language: English
Thesis note: Thesis -
Aligarh Muslim Univ.
Creation Date:
1951
٭کتابُ الخراج
۔اردو ترجمہ و مختصر تخریج جدید ترجمہ
٭معرفی ترجمہ ای از
کتاب الخراج
٭امام
ابویوسفؒ بحیثیت ماہرِ معاشیات ٭
پی ایچ ڈی مقالہ:اسٹنٹ پروفیسر منور حسن چیمہ
٭کتاب الخراج پر اہم مضامین٭
انتقاد-کتاب الخراج - امام ابو یوسف ۔ محمد سرور
امام ابو یوسف اور حدیث و سنت سے استدلال ( کتاب الخراج
کی روشنی میں ایک تنقیدی مطالعہ) ۔حافظ مبشر حسین
لاہوری
فقه الملوک
ومفتاح الرتاج المرصد علی خزانة کتاب الخراج
Imam Abu Yousaf rh.A , Kitaab ul Khiraaj , Kitaab
ul Kharaaj , IMAM ABU YOUSAF BAHASIYAT E MAHIR E MAASHEYAAT , PHD THESIS , Abu
Yusuf's Kitab al-kharaj ,
Taxation in Islam ,
fiqah , IMAM ABU YOUSAF ,
islamic finance and economics
, ABU YUSUF'S CONTRIBUTION TO THE THEORY OF
PUBLIC FINANCE , EARLY
MEDIEVAL ISLAMIC ECONOMIC THOUGHT: ABU YUSUF'S (731-798 AD) ECONOMICS OF PUBLIC
FINANCE , THE CONTRIBUTION OF ABU YUSUF'S THOUGHT: ISLAMIC ECONOMIC LAW RENEWAL
IN THE PUBLIC FINANCE ,
KUTUB AAIMMA AHNAAF , Islamic Jurisprudence
, the chief judge of the Abbasid
Caliphate , Islamic jurist , Ya'qub ibn Ibrahim al-Ansari , a student of jurist
IMAM Abu Hanifa , the Hanafi school of Islamic law , the chief judge (qadi al-qudat) during reign
of Harun al-Rashid , a treatise on taxation and fiscal problems of the state, financial
policy , Grand Qadi , FIQH E HANFI AUR
HADEEZ ,HADEEZ AUR FIQH E HANFI , KITAB
UL AASAAR ,
امام ابویوسف بحیثیت
ماہرِ معاشیات , پی ایچ ڈی مقالہ ,کتب آئمہ
احناف ,قاضی القضاۃ امام ابو یوسف ,اسلام کا نظام ِ محاصل ,امام ابویوسفؒ،یعقوب بن
إبراہیم بن حبیب الانصاری الکوفی البغدادی (۱۱۳۔۱۸۲ھ؍ ۷۳۱۔۷۹۸ع),
امام ابو یوسفؒ کے معاشی افکار ,دستور سازی، سوشل کنٹریکٹ اوراسلام:کتاب الخراج کا
ایک اساسی پہلو , فقہی احکام ,اسلامی نظام ِ معشیت, امام ابو یوسف , فقہ حنفی , کتابُ
الخراج
, فقہیہ,عہد بنو عباس ,دینی خدمات ، علمی
احسانات ,زکوۃ ,خراج,فئے ,جزیہ ,محاصل ,عشر ,اسلامی نظام معشیت, کتاب الآثار ,حدیث اور فقہ حنفی , فقہ حنفی اور حدیث ,
Kitab
al-Kharaj
Islam, emerged in the seventh century
and began to spread through the Prophet Muhammad. In addition to spreading
Islamic religion, Muhammad also established an Islamic State which ruled by
caliphs and dynasties.The division of this state, which later turned into an
empire, created new Muslim states in different regions.Fiqh denominations means
sects that are formed by different interpretations of jurisprudence about Islamic
law.They mainly do not deal with the theoretical issues. But they have
converged with various faith sects because they both use same methodology for Islamic
law and they have defended certain ideological ideas. As a matter of fact, fiqh
scholars have also given i'tiqadi works from time to time. One of these sects
is Hanifism. The Hanifism, which is from the Sunni fiqh schools, is based on
Abu Hanifa’s path and also gets the name from Abu Hanifa. And Hanifism today is
the most widespread fiqh sect in the World. Although the name of Abu Hanifa is
mentioned as the founder of the sect, two students of Abu Hanifa, Abu Yusuf and
Muhammad bin Hasan al-Shaybani had big roles in the development of the sect.
And these two imams call as imameyn. For this reason Abu Yusuf is a very important person in terms of
Islamic religion. I will give you some information about personality of Abu
Yusuf and also I’m going to mention his work Kitab al-Kharaj.
Abu Yusuf was born in Kufa which
is now Iraq during the 8th
century. His lineage came from Sa'd b. Habta, the date of his death to be
around 729CE. Abu Yusuf was one of the significantscholar
in that time. Because of his birthplace he known as Kufi also because of his
lineage he known as Ensari. His marking tag is Abu Yusuf, he known as Abu Yusuf
because he had a son who name is Yusuf. His real name is Yakup bin İbrahim. He
was descent of Sad bin Hamza also he was student of Abu Hanifa. Abu Hanifa was
not his only teacher, Abu Leyla was also his another muderris of him. Abu Yusuf's
father passed away when he was young. Mother is a poor and widowed woman, so Abu
Yusuf lived in a poor family.Abu Yusuf faced some difficulties when he was
studying because of hi economic situation.His mother wanted that he get a job
and even she took him to the tailor. But Abu Yusuf was very curious about ‘ilm
for this reason he constantly went to the Abu Hanifa’s place.
Abu Hanifa undertook Abu Yusuf expenses after learning about this situation of
him. Abu Hanifa supported Abu Yusuf family financially, with this way Abu Yusuf
could study with ‘ilm. After receiving a good education, Abu Yusuf
developed himself both in hadith and in jurisprudence. He has trained in many
areas and has visited many different places. Abu Yusuf took his fiqh education from
Abu Leyla after he receivedtraditional education. Abu Yusuf stayed with Abu
Leyla for 9 years and then he joined the course of Abu Hanifa and he began to
take lessons from Abu Hanifa. He stayed with Abu Hanifa for 10 years. He had
the opportunity to develop in the field of hadith while stayed with Abu Hanifa.
“Abu Yusuf knowledge of hadith, however, was coupled with interpretative skills
which distinguished him from the ahl al-hadith.”.
After the death of Abu Hanifa, Abu Yusuf went to Baghdad with his family. He became
qadi in Baghdad, he becameqadi by caliph Mahdi. And continued to serve as qadi
in the time of caliph Hadi and caliph Harun al-Rashid.He
had been a qadi for 16 years. At the same time, Abu Yusuf is the first person
to receive the names of Kadi'l-Kudat and KadiKudatu'd-dunyatitles in Islam
Abu Yusuf has produced many different
works throughout his life. Kitab’ul-Emali, Kitab’ul-Asl, Kitab’ul-Asar,
Kitab’ur-red Ala Siyeri’l-Evza, Kitabu’s-Salat, Kitabu’z-Zekat, Kitabu’s-Siyam,
Kitabu’l-Feraiz and Kitabu’l-Büyu.
These are some of them but the most important work of him is Kitab al-Kharaj.
If I should give a general overview of the book, I can say that the book speaks
of taxation. Kharaj means taxes which taken from non-Muslims in the Islamic
world. But the book did not tell a single time or a single region. The book is
written on the financial issues of the whole Islamic world until Harun
al-Rashid time.In the book there are many topics that are relevant to the
finance. He has been addressed many issues such as government incomes,
treasury, government expenditures, expenditures, tax regulations, tax types,
tax assessments, social security, social solidarity.The
book consists of 33 chapters in total and gives information about chapter
content in each chapter title. For example, in the first part, the description
of the spoils and how they were received was written. In the second part, explanation
was given about what is the kharaj and fey.In Chapter 15, for example writer
mentioned. The explanations of zakat and loyalties and their process within the
state.The disproportionality in the volumes of the parts is striking also there
are also some subheadings parts or parts which are without title in this book
as well as the majority of early fiqh works. This book is a very important book
in terms of period. Abu Yusuf mentioned economic and politic issues in the
first time for this reason any writer which talks about this topic should
mention the book. There are many different
publications and translations of the book. However, it has been determined that
there are 3 translations made from Arabic to Turkish. One of them is located in
Esat Efendi Library.Apart
from this, there are many different editions of the book in original language. “The
Kitab al-Kharaj is available in several printed versions the oldest of which is
the Bulaq edition of 1302/1885. The Salafiyya Press has produced am edition,
reprinted several times based on a single manuscript collates with the Bulaq
text1.”This
book which written by Abu Yusuf, deals with not only financial issues but also
various issues such as legal, criminal, administrative and state law. It is
reported that the book was prepared on the request of Caliph Harun al-Rashid.
At the same time the book started with addressing to an unknown caliphate.
Caliph was demanded to write a book about some issues such as taxation, wisdom,
charity (zakat) and other matters.
When we read Kitab al-Kharaj closely,
we see that Abu Yusuf wanted from the Caliph left the Byzantine and Iranian
tradition which Abbasid and Umayyad sultans used before and he wanted return to
Khulefa’uar-Rashidun tradition. Abu Yusuf has shown examples of the actions and
decisions of the ancestors of the caliphs and he has not reported them as
worthy. It means he tried to show that caliph ancestor had bad example to rule
the state, and caliph should go back Khulefa’uar-Rashidun tradition.In all
matters, his views are based directly on the Qur'an and the Sunnah, or four
rightly guided caliphs Abu Bakr, Omer, Uthman and Ali. He was transmitted some
example from a later period, but these examples were not from Mansur or the
Mahdi, these examples from Umayyad Caliphate Omer b. Abdulaziz.If the work of
Abu Yusuf was only a religious text written by a master jurist for those who
would like to follow, it might not mean too much or it might not be so
important. However, Abu Yusuf had official capacity about law, he was chief
qadi I mean todays Minister of Law wrote this book with request of Caliph for
this reason the book get out from being an ordinary fiqh book and it has gained
an extraordinary importance. In other words, the book does not only have a
religious importance as a fiqh book but at the same time it has social and
political importance.
Abu Yusuf reminds the Caliph that he
is not the sovereign of the kingdom, he was just caliph of real owner in all
part of the book. He says that if he is a good ruler he will face the
best possible outcome, and if he is cruel he will be punished in the worst way.
.
Abu Yusuf sees the Caliph as responsible not only to Allah but also to the
people. In many part of the book he mentions the Prophet and his companions says
which the Muslims have the indispensable right to criticize the rulers and
these criticisms are benefit of the people and the state.
According to Abu Yusuf Ordering good and giving up evil is an inevitable right
and duty. To neglect it in a society is to invite God's wrath upon society. There
is nothing as harmful as intolerance for ruler. Muslims have the right to
criticize the ruler because they have legitimate rights over him and they have
entrusted assets to the ruler.
Apart from this topics, Abu
Yusuf refers to other subjects in the book, for example, one of them is the
duty of the court. Other functions of the Caliph were specifically
mentioned. Caliph should obey Allah's
rights, preserve the things which Allahhas determined, caliph should determine
the rights of other rights holders with correct wayand ensure that they
exercise these rights because these rights shielded by the evil rulers in
recent times. Also caliph should revive the traditions of virtuous rulers.
He need to remove injustice from the society, and determine and annihilate
those who disturb the society. According to Abu Yusuf Caliph have to command
people to obey him in the direction of Allah's commands, abstain from sinning,
apply the law of Allah to himself and others without discrimination and take
only legitimate taxes from the people and spend those legitimate ways. Many
different features of Caliph have been mentioned in different part of the book
by Abu Yusuf.
In some part of the book, he
talked about the duties of Muslim citizens. Abu Yusuf said that the ruler had
some responsibilities to the people at the same time, people, citizens have
some duties and things which they have to do. Muslims' duties to their rulers
which stated in the book are: They must obey the rulers, not rebellion against
them, they should not denigrate them unnecessarily, and not deceive the ruler.
They must endure their excesses, try to correct their wrong doings, help them,
and cooperate with them in all good works.
As
I said earlier, many different topics are mentioned in the book. One of these
is the treasure which also call Bayt al-Mal.According to Abu Hanifa, the
treasure is a trust of Allah and the people rather than being the property of
Caliph. Caliph Omar see the position of the Caliph in relation to Bayt al-Mal
as the one who keeping the orphan's goods. Abu Yusuf remind this situation to
the caliph in his book. He says that if the caliph economicsituation is good,
he should not take anything from people, he should obey Allah's teaching and he
should rule without expecting anything for himself. In general, there are quite
a lot of references from Caliph Omar era in Kitab al-Kaharaj which written by
Abu Yusuf. When talking about the topic of the treasure, it is mentioned about
the Caliph Omar period again.The money entering the treasure is determined with
tribute and tax. In this regard Abu Yusuf mentions Caliph Omar era, during his
time he thought that taxes take from people according to their possessions and
their financial situation. According to Abu Yusuf Caliph Omar said that statesmen
should not take a lot of taxes whichmore than they can take because this state
will force them to migrate.
In short, Abu Yusuf has tried to say that the treasury of the state is not the
property of the Caliph, they are just for entrusted and service.
Treasury fill with people’ taxes for this reason it should not be taken by
forcibly.Accordingly, Abu Yusuf has addressed some issues concerning taxation.
For example, Abu Yusuf brings the following principles in taxation. The people
should be taxed according to their economic situation.The tax burden must be
excise by the public at their own expense. The tax should change according to
the capacity of the payer. People must not be taxed with more tax than can pay.The
tax should be collected from the rich and spent for the poor.
The tax rates should not be kept high and should not be taken with cruel
methods.The government should refrain from unreported tax by force, such
treatments should also be banned. Jizya which is taxes take from non-Muslim in
Islamic state should not take from non-Muslim who convert Islam. According to
this situation Abu Yusuf give example from four
rightly guided caliphs as loadstar. He say the four rightly guided caliph pay attention
to never beat anyone, not to keep anyone under the sun, not to pressure anyone
to sell cattle, clothes to be able to pay taxes. Caliph Omar had his own style
to make sure Tax officers do not harsh on farmers, he call the public
representatives after collected the taxes to testify that they were not
ill-treated by tax officers. Abu Yusuf also mentioned these kind of example in
his book. In this way, he has presented leading examples to caliph about ways
of tax collection, Caliph Omar was the one of the most significant example for
Abu Yusuf.
One of the important issues
that mentioned in the book is the non-Muslims, the attitude of the state
against them and their rights. The three principles that were applied in the
time of Umar were mentioned repeatedly in Abu Yusuf writing which is about the
rights of non-Muslim citizens in the Islamic state. First one is, if the
agreement is made with them, both side must stick to the agreement. Second one
is the responsibility of defending the country is not a responsibility for them
but an obligation for Muslims. Third one is out of jizya non-Muslims should not
excise with more taxes. He advised that non-Muslims have distinguishing
characteristics among Muslims in public, even non-Muslims have some right. For example, the saddle of horse which
non-Muslim ride should be different from Muslim’s saddle also their belt which
they fasten to their belly need to be different from Muslim according to Abu
Yusuf.
Abu Yusuf referred to the
judgment in his book. According to Abu Yusuf, judicial means pure justice.
Punishing a non-guilty person or cause a criminal to be left unpunished these
are very big mistake andthey are mistakes that cannot be seen without an excuse
equally. Forgive by mistake is better than punish by mistake. Working of
justice should not be intervened in any way, No one's recommendation, position
should take part in the account.For
example, a caliph cannot independently forgive someone from judiciary and
justice. The penalties are mentioned in the book by Abu Yusuf. Abu Yusuf also
believes that no one should be imprisoned with just accusations.Should collect
a court immediately for anyone who is accused and witnesses should be tested.He
can be imprisoned if he is convicted, but must be released if they do not sure
that he or she is guilty. Abu Yusuf advise that To examine the situation of
those in prison and he also recommended that caliph need to set free people ıf
there is insufficient evidence about him or her. For the future, Abu Yusuf
accused all governer to should not imprisoning anyone upon just accusation or
suspicion, after judgement they should do what is necessary. He also argues
that it is illegitimate for someone who is accused to be beaten or flogged.
Everyone is innocent unless a court declares itself guilty.
Apart from this, for example in the bookAbu Yusuf
mention allotment which should give to troops who participating in battle from
booty. And
Whether or not the permission of the president of the state is necessary in the
interest of dead land.
Or he mention that sell enemy deaths who captured during the war to enemies
wrong or right. Abu Yusuf has opposed his teacher Abu Hanifa in some such
cases. It is seen that sometimes Abu Yusuf interpret hadith differently and he
opposed Abu Hanifa with this way.
It is also seen that Abu Yusuf preferred the views of some other jurists to Abu
Hanifa. As a matter of fact, he have preferred the opinions of Hasan-iBasri and
Ata on the subject of ashar against his teacher to Abu Hanifa.For
example he preferred Hasan-I Basri and Ata’s view in the case of dhimmi land.
Also, on the 49th page of the book, he expressed that he thought different from
the thought which was accepted by Abu Hanifa and accepted by Omar. At the same
time Abu Hanifa and Abu Yusuf had different thought about situations where zakat
is necessary.
From a historical perspective, it can be seen that
writer knows about Islamic conquest and era of Caliph Omar, he knows many thing
about era of Omar and his practices.AbuYûsuf was a chief qadi because of this
situation, he had to deal with some cases that were probably about by land and
tax law. At the same time, he could easily access to tax books, government
archives, experts including senior bureaucrats and members and he could observe
and practice the applications.It is possible to say that these provide the
basis for his writings.In the book, there is an attitude that leaves final
decisions to the authority of the caliph. It is also a very enlightening work
on the history of fiqh and economics, particulary the history of tax law. It is
thought that this book is Theoretical work which reflects the political
realities of the era and reflects the government's hardships or anticipations.
As I said before Abu Yusuf has produced many
different works throughout his life but the most important work of him is Kitab
al-Kharaj.
References
Calder, Norman. Studies in early Muslim
jurisprudence. Oxford: Clarendon Press, 1993.
Eskicioğlu, Osman.
"İslam Hukukunda Vergiler Yahya b. Âdem ve Kitabu'l-Harac'ı." (1996).
İmam Ebu,
Yusuf. Kiatabü'l -haraç. n.p.: Ankara :Akçağ, 1982. Istanbul Sehir University Library Catalog, EBSCOhost
(accessed December 28, 2016).
Kallek,
Cengiz. "Ebu Yusuf’un İktisadi Görüşleri."
İslam AraştırmalarıDergisi, 1997, 1-18.
USLU, Rifat. "İMAM EBÛ YUSUF'UN HAYATI VE KİTABU'L
HARAC'I." Journal of
Islamic Law Studies 22
(2013).
