rebstock observations on the diwan al kharaj

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Sonderdrucke aus der Albert-Ludwigs-Universität Freiburg

ULRICHREBSTOCK

Observations on the Diwan al-Kharaj and

the assessment of taxes in Umayyad Syria

Originalbeitrag erschienen in:Muhammad, Adnan Bakhit Amman (Hrsg.): The Fourth International Conference on the History ofBilād al-Shām during the Umayyad Period : Proceedings of the third Symposium. Amman : University

of Jordan Press. Vol. 2. English Section (1989), S. 229 - 246



The IVth International Conference on Bilad a-Sham

Obsvs Dw l-j Assss Txs Uyy Sy

Ui stoTbi Uivsi

isussig the deveopet of te tax sstem i Sria udr teUmayas I do ot ited to ut foth a ew theory about this poorocumetd, yt oft teate period of earl Islaic cultural histor Teiformao we ae ef with fom the preserved soues is too sae aaet Te aet hee ate wi e to ts isaate its oiomatio o oe aote i su a maer that te iteeted fatorsa e futog of his tax ssm ae ispa

I te ourse of the coqust of Syi the ritoil uit tk ovefom th Roms eveoped ito or or lss soveig t isticts. Thit icomes, coposd of th d lvi o t coqupopultios d th yly flfll o th s wth iftslmets d locl goups, w upos o gu t subsistc ofth loclly qutrd rb solds oly gu py bu so itiol costs of th costt - sc byth opht hd o be stisd by hs vus uho hiistrtors of fic ts d to cop with th foifid tow ) ad borer trritois () cotiuously dd o thpi

!: Th T sts

It is difcult to pprecit th fforts of t fiacl distrtio iSyi Not ol th lega iscussios bout th legitimat moe of evygtaes but also the historiographicl souces trt yy Syri lik stpchild

The works o th al ficil diistro i Egypt, a Iraq, by lih usi a Saih hmd l'i, for le, illustr this

pticully Sria lac of iformtio owever, so t liss hv omdow to us the figurs of which hv bee usd to thow so light upo hffectivss of the t iisttio i Sy Ths t lists h

1. al-Baladhur, Ahmad . ahya d. 279 A.H./892 A.D., Futuh alBuldan (Beirut:Mataat al-Hlal, 1983), pp133134.

2. Falih Husayn, Das St ursyst m in gypt n von d r arabisc hn robrun bi ur Mac htrgei{ung d r Tu lu ni d n 19-245639868 mit b ond r recksichtgung der Papyrusurkundn Frankfurt, 982)

3. Salih hmad al- Al, alTanimat altima iya wa 'l tisdiya i 'l Basra i 'l Qarn alAwwal alH Baghdad, 935) pp. 112159.



Observatios o te Diwa aKaraj a te Assessmet of Taxes . Retok

faiy we-kow gures giv i llris F i T a-Yaqubi ad i the Ab b lSli. ig ifigures fo the Syria jn a i ore closy, o is sck y i

remarkabe similarity Obviosly oly saler errors e o scsegigece ad various omissios k th difrcs Whi lBaadhui gives 30,000 dars as h l su s or ilsti, Yaqubi gives ,000; a-Sui, owvr, ascries lsi , isexacty the same as for the jno r T su , giv r u of Daascus i the Futuh outs to 000 i lY'qubi l Suli.The tota sum of taxes fo a-ru, ims, Qiasri a he ridetica i so far as they are ae u ierly, a, i case o l Sli,compete

spte of ts evidet itereece oe of h autors iicateir secodary, et aoe pimary sorces The cotet f hes lists revlsaothe aspect which has o be take i csiro yt ik lYaqubi, a-Sui cas tese sus i o j wieferig to their oe of assesse r ei cosio l lauri,however, uses th tem zif wic wrii is i Mfial-'Ulum,? as fie amout o a ive io o , tasseset of which is obigatory or t This r ors rt eariest sulh traitios i Syria, w it rss ii yi kid ike o he a I csirs ct t t lis

of al-Baauri refers to t rig ' lik wrs os a q ubi a al Si reer to i 'wiy, i ss aslyjustifie to suose that es ss rrs oig or egioay accumuate amouts o ris cclu wi ir owsad regios of Syria aluri gos o o sy is zf su ismeat to co er te eeses rsly iliy iisio.

4 alBaladhuri Futuh, pp 192193

5. alYa'qubi Ahmad b Abi Ya'qub d 284 AH /897 AD Ta'rikh, 2 vols (Beirut:Dar Sadr 1960) vol 2 p 233.

6 alSuli Abu Bakr Muhammad b Yahya d 335 AH /946 AD Adab alKuttab,ed. M. Bahja alAtha (Baghdad 1923) pp 216-218 C Gernot oter DieUmayyaden und der zweit Brgerkrieg (680692), Ahandlungen r e unddes Morgenlandes Bd 45.3 (Wesbaden 1983) p 61

7 Abu 'Abd Allah Muhammad b Ahmad b Yusu alhwarzm Mafati allm,ed Van Vlon (en 1985) p 62

8 al-Baladhuri Futh, p 173: wawazzaa 'alayhum ma'a dnar za mnqamh wa-shay mn zayt wa-khall waasl". Fr urther nan Fkegard Islamic axation i te Classic Perid (Copnagen 90 pp

127; ·c 'Abd al'Azz alDur zam alDara Sar allam ajllMama alLugha alArabiya bDimasq, vl 49 (1974) p 59



The IVth International onference on Bilad alSham

The tem n pple hee, ss o the egu mtece othose ocls employe the sto my The ytebckgou o n evetly oms the ne ecoe vousppy om the tme o Qus egecy gypt, whee the ne t, oiglly te s pymet k, ws ly covee ectlyto the coespog pymet k.0 Qum b J' coms,wthout eeg to y specc peo o tme, tht the tes collecte theSy hh wee use o the cvl mly mistto ocg the summe wte hz whch usully eque uthemoetry suppot om the cetl tesuy ee s well s hs lstscoceg the Sy n Qum howeve els th the ctul tyiel irtifa', bse o in lsts whch ppetly te bck to the peoetwee 0 ad 3 A ../1 A.D.

The bove metoe sts e om these cosebly. I they egve ceece, the u'wy 'Ab llk woul hve h t thesposl Sy t eveue tht eceee the vege yel ue the stAbbss by two tmes.

Thee e two ssumptos hee: s, th he oly soclle t sspeseve om the tme o the myys coul ot ve bee w omctual ssesse collecte t tes, seo, tht coseblep, ot l, o the el t yl ws ectly chele o themtece o the egol mso. oth hese ssuptos ot

oly euce the mpotce o the supego, cel n hbut lso mke ts ctu estece est qesoble. Atough lJhshy oce metos the estece o two ee in Sy, Abc Geek oe, he eplas elsewhee h Ab lk gve th

9. kkegard, Taxatn, pp. 86-87

10 H Bell, Greek Papyri," Islam, vol 2 (91), no. 375 vol 4 (913), no 434; .Falih Husayn, Steursystem, p 76 ; bu 'Ubayd al-Qasim b Sallam, d 224AH/838 AD, Ktab alAmwal, ed Muhammad Hamid al-Faqi (Beirut, 1981),p 153 a-b, gives the conversion of sadaqa on attle into ash

11 Qudama b Ja 'ar, d 320 H./932 D, Kitab alKhara waSina at alKitaba,asimile ed F Sezgin (Frankurt, 1986), pp 136, 139, 186-187

12. al-Jahshiyari, bu 'd lah Muhammad b 'bdus, d 331 H/942 D,tab alWuzara wa lKuttab, ed Mustaa alSaqqa et al (Cairo, 1938), p38/23; J atz, Das Buh der ezre und Staatsseretare n Ibn Abdus alGahsiyar. An{nge und Umayadeneit (WalldorfHessen, 958 oth thisediion and the translation follow the pagination of the fasimile editionpublished by H von Mzik, Das Kitab alWuzara wa lKuttab des Abu

Abdallah M b. Abdus alGahsyar (eipzig, 1926) This pagination will be indiated following a dash



Obsrvtis t Diw Krj d t Assssmtf xs Rbstck

order to transate a the dwwin of Syriaito rbic. Ths siso ree and Persan dwwin often usd s dc o h bgiig oan indendent Arabic administraon, should dirc ou tio o hstaff of te diwn.

The Ocials

Te contents and substance of thse win rdrd io bicbeteen 8 ad 81 AH are ot kow. Y h ccou o lJshirieads one to beieve tat tis Greek diwn which isd i i og wihte diw ljud ntroduced by 'Ur b. lhb, copris h data o te natve ouaton ndeed, h Grk Dsc r Mansur dominated these to dins -khr d -n sdecades unti the cai ate of Abd llik. Thr is uch doub whhr

tis urey tera trasation affected th copositio o h rks o mred etent or actualy brout bou th rbio o horanisation Hsam, several decades lr, g wri odr o h dwn to dsose of te he of te himmis6 Egyp, wl io h scodcentury, binuasm revailed in th ppyri.7

Ziyad b Abhi, the first who disg d orid h Ii dwn18 ha demanded not wihou rso, h "h khr oicis bseected from amon the heads of h bcus o hir ic i

aahshiyai uzr' 40/5: jami' dawawin a-ham"

aaadh Ft, 9-9 aahshiyai uzr' / to the i o ha ad i 1 AH by shaq b ayq; see ahshiy uz 6/65

5 aahshiyar uzr' p 24/2 40/35; halfa b hayyat d 240 H/854AD T'rih ed a 'mai (Baghdad: al-Majma' al-'m a-aq 1386/1967)pp 2 02; D oude Le Livre Des ecretares" de 'Abdalah al-Bagdad"Bulleti d'E tude Oriente t 14 (1952-1954) p 139

16a-Jahsh iya, Wuz ara' , p. 6157: "an la yusta'an b -dhimm. Bar Hebraeus

stated that "a-Wal id (the second)· a hater o f the Chrstians· commanded also

that the Chrstin awyers (tax-gatherers) shoud no longer wr t th pubc

accounts in Greek, but i Arabc". ee J.F. Healey, yr ac Sources and the

Umayyad Period" F ou r th I nte rna tion al C on gres s fo r th e H isto ry o f Bi lad a-

Sh m : Th r Ses o n, B il d l - Sh a m in t h e U may ad P er od ed. al-Bakhitand

i (Amma, U iv sity of odan 198), p. , and Geg or Barhebaei,

C hrncon S yriacum, ed P Be d jan (890), p. 15.

Walther Bjrkmann Betrge zur Gehihte der Staatkanzle n gypten(amburg 92) 3

18 a-a'qub T'rh vo p 234 For lar examples se alJahshyar

uzara p 67/64-65



The IVth Itenational Coneence on Bilad alSham

khr matters9 Nevertheless it did ot ta lo til aot t 80s AH/700s AD or a proper Iraqi silled oice traditio to emer

Salih 'Ad alRahma (or 'Ad Allah had tsted with the

oice o is predecessor Zadhaarruh i the ea 8 /7 o

the codition tat he podce a Araic erio o th aqi AlJahshiyari ras this Salih as the ode o a Iaqi chool ichept he loca admiistrao der cotrol d t Umaad l° orSria othi comparale ca e coirmed Ater the ee Sa aertan Ab That Suayan Sa'd a-Khuhai (or m oKhushayn),2 a mw o Quda'a22 to oer th hiht oce i tewdmnistrton 'ala dwan More tha thee decad later he a till in

charge of he din khr2 It was peuml hi so hait who held thi same oce or Yazid al-Waid2 Bt apart rom im ol our

oicials dui the etire maad iacial a ta admiitatiooutlate the chaes o oermet

1 'd lah 'Amr aHarith m oB Laiitd thebuyut lmw khzin nfqt for Sama khzin buyut m or the Calih iha

Usama Zad al-Tahi ho directe te o Dascs or al-Walid as chaed ith the i -kh o Et

9 alaqub, Tarkh, vol , p 34 See also Jamal Juda, De � zale undrtchaftlchen Apeckte der Mawal n frhlamcher Zt (Tbgen,983), p 5

0 al-Jahshyar, Wuz ara', p 39/34.

2 bd, 435 halfa, Ta rkh vol , pp 302, 37, 325 mawla Husayn alTabar, Abu Ja'far Muhammad b Jarr, d 30 A. H/923 A D, Tarikh lUmam wa lMuluk ed Muhammad Abu Fadl brahm (Berut Dar

Suwaydan), ser , p 8838 alusayn alBaladhur, Futuh, p 93 Sulayman b Sa'd alJahsyar, Wuzara, p 6/3 mawla alusay

David White Biddle, Th e D ev elo pm en t o f th e Bu re au cra c y o f t he Is la mi c

E m p re d u r n g th e L at e U m ay ya d n d t h eE a r ly A b b a s d P er io d,unpub lished

thess (Austn, 1972), p 143.

3 l-Jahshyar, uzara, p 56/5

4 !bd, p 7/66 atz does not consder he possble relatonshp between thesewo prsons

5 afa, Tarkh, vol 1 p 35

6 !bd, vol , p 379



Obsvations on th Diwan aKharaj and th Assssmnt of Taxs .. Rstok

uayman and ater after bein dismissed byUmar b. bd aizen<yed comlete rehablitation as chie o the n -kh underazid b Ad ali

3 aih uayr al-Gassani (or al Ghaddani), whommar b. A lAzz ad nomnted n -h -n too over theresonsibty for he wn hr under Yaid b. bd aai or ashort while

The above mentioned alih b Abd lah (or d alRaman eaehead of the w or Hisham and a Wid b Yad ad is said to havee the techer of the susequenty amous Abd al Hamd b Yahya, thesey M A t o te Umyyd n ocs ether y d e on to oher osos

h LH frst cold by W Bjuk he by Bil,:1 d by h hmd A nother ase has een nge. Up utl he of Hsham oy un b ansurd he rst tree o t boe mentioned ersons are said to hae beeninstaled iw acordin to our souces arUayda b l Hahab ( o Hajab) bd aai b b. a Hajjaj ad b Umr re said to have been in hare o this oube oic hshy, the ms esson amon these sources however uts them

27. a-ahsar uzr p. 547 accorng o n Asa, Au Qasm .a-Hasan 57 H/76 D Tark Mad Dms macpDamass aZahra) o 2 oo 350 Usama was eady in har g o hdin l ud or aa Esnr Zs tum u d t i Stude zum Uayyw( lim1� b. 'Abdllih si d Qln (Wicsudn HJ87), . 52-5:.

as Wzr)p. / a o 34

29 Khaa, T ri vol. p 33 aTaai Tari sr 2 p 838.

0 asa uz r , pp 62/59, 69/6.

31. . a Trih vl :J

3 Bjorkm Birg,"p. 7578.

Dvlo, p. 43

34 ai Amad a-Ali. Muwazzafun ilad aham Abat vol 9 (1966 pp.

6070 s aso oude rtrs pp. 384.

35. Khaa Tri vo , pp. 302, 37, 325, 343 alTaa Tr 2 pp. 837838

36 haa T ri , o. pp. 36 379

37. !, p. 385

38 id



e IVt Intentin Cnfeence n Bid Sm

eher genery ala ldwan r e pecisel l in -khawih ng he jund fe eir tite39

Te le nnee wh uut alamwal -khzin ae lso

isreeen 'Ab Allh b. Ar b lHrith wh held this ofice rSyn,4 s kewie i hve bee esposile fo the in alnafaqat wa lraqq.41 F h ffie, ppet ased o e Byatiepen4 n frther eviene r ccesr is ecoded the Umayadperi. The e ls tre f he dn amsall which al-Walid Ab Mlk h cnferre n fy' b h i Damscs4 O whtgrns Jhshiyri whe e fr he Umaad peiod e ist y bsre, he he ties we do ot kw Beig rfesn cege n ynger cnepra of Qdama Ja'fa he ve been fr h the lers detailed a iomave

erpn f he finncil rni44M f he t nfin we we t -pofessials This is

epey re fr nfn cceri th prvicial inrtin, fr which evience h lread ee frished i eyy tie.

A cerin b Uhl r Awhl alsri is said to have diecte the dwan al-khara in s45 His entgemet i the asassiati o thegvernr of Hs throw e ight n he impotace o this posti

In he cose f his fl regnisti 'Ua Ad al-Ai, whoepye n fewer hn ve hiefs f dan alkha als spplie hiswulat n lrnn: Ih . M6 i ilasti 'Ad-Allah Awf4n n Qnnsrn: lFrt b Mi4 with istrctos coceig the

39 aJahsh iyai uzara p 68/66, wh 'Ad aMai Mawan i ginsponsiity ony o th dian alund

40 Khaia, Ta'rikh p 38.

4. aahshiyai, uzara p 49/4442 'Ad a-'Azz aDui, Dian," nyldia f lam 2nd d (Ldn, 983),

o. 2, p 323

43 a-Jahshiya, uzara p 48/43.

44 Qudama, hara pp 3-9, 39

45 aahshya, uzara p. 28/22.

46. In 'Asai, Ta'rikh Madinat Dimah d Saih aDin aMunaid(Damascus, 95), vo , p 587

47 Au 'Uayd, Amwal paa. 236

48. id, paa 428

2 35



Obsvas Diwa aKaa ad Assssm f axs bsc

mn of x.4 m on Taar b Asatn al-Nasranl diwn Hims50 z b. ll omo ormer atve sp M b ln l n m wt the khj oc n alr. bam ll lg iwn jun to a certai Thabi

b. Naym alJum.51 T form of tr names distishe most of offcal a convrt, n, or bot, of te irst eeratio

Tis abrided t earl compete ecord o the persoe who hedofice i tej ad khj admiistratio i Sria pemis te oowi

coclsos

yo l of m, nv, atl Chrsta ocals ar n w off n fnnl mnraio5 2 Thr title anonbl, w, o ffeentl sometmes

noly. o ly onnc wth the commo sonof diwn ljund n diwn . wot frtr vnce no w diwn ljund wc was so closl attach

to the iwn khj sold b derstood as a oce wich mrlamiistered the parol o the muq or hethe it shod be eardedas a predecessor o the more vomios ad compe n jyhmaitaied the Abbaids5 The n -nq ad -mjwhich ater aied cosiderable importace, ae bt sca do_cmeted

or the U maad period i Sria t is ot ossie that the owe thir eareistece i tese terms to the proessioa iased view o or athor5

3 aliicatio

The opacit o th fical an ta istalatios i Sria is well rected by the raenta an verent formaton deali with the stasGvn or obcr knowlge of t nstton an s persoe, it ma befl to tackl poblm from a dieren recio What kids ofqlicaon wr q for lcon to c n ofce? rom theal ro, n, mn a to be fon abot the eqiremetsoffcal a o mt.

9. cf Umars letter to hs uml, al-aqu T'rikh, vol. 1, p. 305 ff.

50. al-Jahshyari, Wuzr, p. 60/56.

51. al-Taar, T'rikh, se. 2, p. 839; ut compare Khalfa, T'rikh, vol. 2 p. 393-394ad al-Jahshya, Wuzr, p. 71/67; for hm see atz, Wzir, pp. 169-170.

52. for other ofc als fo m the mwli, see Juda, Apkt, pp. 5-117 and Khalf aT'rikh, vol. 1 p. 343.

53. udama Khr, pp. 3-1

54. Wthout further evdence, al-Dur Dwan p. 324; see elow note 65.



The IVth International Conference on Bilad alSham

j b, 'b ak psz s w rpt t te rofeny of n f s rbs,

b Zr' Rawh Zna' alJdam · He s lyal lke a Syran, smrt lk n q leglly taned lk omon from Haz, rtary lke aPen.56

H ve r, e t hn c me ri ts a r o twe iged y to o f c rac t r Ts 'Um b. 'A bd a l-'z iz admn ised te Ku f an Maymn M i ran, respon ible fo r the khara j n al�Jz r and te bayt al-mal in H r ran:57

G sf agn for ab:

1 nerfr w r Sutn n f yo n remend to

g nd n gn v! D t e t o oann yu me o ac hr h

Quan!

3 Nver mke a statement yo mgt regret

. vr ak a favor of someone wo wold no d t sme fr n reatves!

Often, tese rather generl nd et admonsments ar ntermnged wt onrete onern aot the offals trthflnes5 y

ntrodng te wan a-khatam M'awya hd tred to onterat t temptatons the offals were dsposed to when dalng wt hge sms fmoney59

Nevertheless, oupton nd msappropraton reman amng e topo desrng the offals wkns of aratr Ts 'Ad alMlk replaed on of s agents, wo had aepted a present from a lent, sayng:"f yo apted te prsent wt te ntnton of reproatng yo r low nd vl; t f yo took te presnt plannng to pay h ak ten yare a at!

55. alYaqbi ark, vol. 1 234 cf. alJahhiari Wuzara, p 67/6465.

56 alJahhiar Wuzara, 3/30 alMbarrad b bba Mhmmad bYazid d. 285 ../898 .D. Ktab alKaml, ed. . h (Leipzi 184) 531.

57. al �Jahhiai Wuzara, 53/49.

58. cf alaqub ark vol. 235.

9. lJhh Wara, /21 cf alTabri a rk , er. 2 ee

· lSuli ab aKttab, 1.

60 alJahhiari Wuzara, 43/39.

2 7



Observatins n te Diwan aKaraj and te Assessment f Taxes .. Rebstck

Aner expe iusres dubius dwn prises in he ie His Te dw serery in Syri, erin Duwyd,61 ws eped by His resr ruse in rder dd he neighburing vi ges is fw iqt nd, Duryn (r Duryn62 N sner ws His inseds iph n e disissed Duwyd n he pree his rrupibiiy

Nuerus rerds exis inrigemens he w ineninyied by x iis Bu usuy hese rerds preserved in ekhr t rkh nd tbqt ks, re riened ng he rieri yynd lwuness N eir biiy, in he sense pressin quiiin,

bu eir re r ess suessu supp he yyd rue uns r er g r bd repun s x s e knw, r exple, n 05 Fzr, gern uner Yzd b. , e sey f Ir e rs e e

b), w e ssesen xes were be bsed Tseni er, hwever, i mpeey veked y hse wh remrknepuusy Ib Hubyr dd evy he khr ieg �·6

Te leer e Syrin 'Abd Hmid Yhy, serery he srwnid ip, rwn, his eg es nins e rs indiin s e fsl dnsrin sud pssess re n lyd gd rer. e prmises e "rug eir (gd)ngeen Gd wud pre eir msers rue, xes wuduule nd e prvines wud bss66 urher n e dends

(e ktb s be uined wih l brnes f knwedge nduure. Aer enumering hese: reigin, Qurn sudies, reigius dues, Arbi nguge, rdiin, ligrpy, pery, isry nd bigrphy edds: "nd e n wne yur nern r riei (hsb):"67 Te der

6 alabari T'rikh ser 2 p 175: Kaib ana bi lham"

62 Ibid ser 2 p 75 Dhran alJahshiari uzr, p 60/57: Dran

6 alYaqbi T'rikh, ol 2 p

6 aashar uzr p 58/5 alYaqb 'ri, ol 2 p ; Qdam

hr p 40/ reods ha Ibn bara raised he qali o he dirhdesel

65 Ye he whole nanial and axadminisraion nder Marwan la in he

hands o Umar or Imran) b alih wl o dhal see Khalia T rikh,vol 2 p 4 alJahshari uzr, p 80/80 menons Ziad b bi ard al

shai ala diwan alnaaqa"; ordel crir, pp 140 42

66 alJashiar uzr, p 7471

67 Ibid p 752



r Cfrc Bid m

rj hever d ye h n hi ea fr a hrheazed eda f a ffa6 The frt rier h er deaeh i he trte f he dawin and ve a ree derii fhe qaifai reqired f the differet ffias is Qdama a farh dra heaviy he reevan text f hi redeesr A ayd aQaim Saam ad ahya Adam6 nfrtnaey his hapter n he diwan larj is t etat0 Bt he expets r exame the seretay fhe diwn lnafaqat t e we aqanted with gemetry (ndasa and thave fie ede f hiher arithmeti (isab7 Qdama eaneehere ha m f he jt treamen is nt de t mihieve raher ifet matery f the ai72 Qdamas yerconteporary, Abu '1Huayn aq b.

Ibrahim al-Ka b gos into even

detail. I Kitab lB1rhn f i wu.uh al-ya,?: p o

h f al-majlis, al'ail and aljaysh do not need specialphlogca owledge bu mut be kied in qatifyig ad ahei.Te e e a urvey f te dpesable khara j ki: he cobinao eaueme o compe he vaue of prodt ad he geomercappco of urface eauremes. Fiay he stree the eceity ofhi kowedge i order to be armed aait the rue not oy of thepeaa and mercha but ao of the tax-agents.74 For more deailed readg materia he ref er o he boo of the mathematcs75

. he Sytem f aai

In this Kitab alBuran as wel as n the es bk exant is n,the Kitab fi ma Yataj ilayi alKttab wa Umma wa Gayrihim minlm alHisab, witten in the send hal the th e .D. b b 1-Wafa al-Bza te esitins f the daain and the spe thdties the ials empyed thee ae amst xsie emnstrate

68 cf Ab Ysf Yaqb b Ibrahm d 8 AH/75 AD Kitab alKharaj (Caro,

33 AD), pp 78, 5 whr thashab asadaqa

ar askd to trat thtax-pars jstl

6 A B Shmsh Taxation in Isam (d 65) ol pp 78

70 dama, haraj, p / ff

7 Ibd p 7/ ff

7 Ibd p 35 ff

73 o hs athorshp sAb Hsa Ishaq b Ibrahm b Sama b Wahb a

Katb, c 335 AH/6 A D, Kitab a-Burhan fi Wujuh aBayan, d Ahmad

Matlb (Badad, 67) pp

7 Ibd pp 353 6

75 Ibd p 357

-239-



Obsrvs w -Kr d Assssm f xs U bsc

by means of Iraqi material6 Just as f or te books on tax-law th more

complex conditions of production in Iaq, along with th factos,

suprseded d ousted th coditions in Sa from the ltratur. 77

Te matmatical level of Abu 1- cis, dd s tchigmaterial for the dwan oicials 78 is ddg d bs t iprit epochmaig efforts in te eld of rsl fct7 It w l tkto the mtods presentd by Abu 1Wf d pd f dnumbe system80 that an conomicl , bu lW ks8coec comutton o ny tax as at hand ost of Au 1-Wafas ampleseal wit the calcltion of duties elonging to vaious types ofotional taxes_ neal type of tis tax, amuqaama; fciallytoce y h Ca alMadi had alady eistd vat os rain rgion f Pesia vinces under the Umayyads3 A

aama meat e evying of a cash amount p jab leied on tfferent cros ose qantity ad to e measurd Tis metod of levinaes necessitat t istn of a ll organised and ily spcialisdession icororate into th dwan ahaaj Tes socalled mussah aymnts te aa84 o an85 c r crdited to th haajan ta

76 . Ab Waa aB(a)ja d 8 8 A H / A D 'm aHsa a-Aa d

Ahmad Sada Amma 7, mala 6; c alKhawam Mafath aU pp 58, 67 ad p 5 whr tsq s sa tmolo c

Lkkad Taxaton p 5

77. Ab Waa m pp 05, 006, dos ot mto mo tha a w Sa

masrs ad hr applcato

. Ibd pp 0, 07, 7.

7 M J Mdobo Ob armtcskom taktat Ab Wa Istoko

matamatcesa sseovana Moskba ol (60), pp 787

. see Ahmd S'dn ns nd at, he thetc of as

(odrht 8 pp 67, ad hs marks o mamaat pp 775. Ab -Waa I pp 00, 8

8 Ab Ys Khaaj pp / dama Khaaj pp 787; Lkkardaaton p 00

8 alBalad hr Fth p 667; Lkkad Taxaton pp

8. dama Khaaj p ; C Cah "lqs poblms cooqs t sax d Iraq Bd daps ra d mahmaqs Annas d

Ittt d ftes Oetae t 0 (5, pp , Lkard Taxaton p8, drstads kaa as sot o dc tax

85. a-Bja Im p 7



The IVth International Conference on Bilad al-Sham

Qudama b. Jafa reports an argumen among Abu Hanifa, Abu Yuf,

Sufan a-Thawri and Maik b Aas abou wo oud givn o

ts a indirect demonstrat te ea impotane of h msmta86 None of te traditions deing with Umaad Sa ae relvan to

s uqasa ta Te tyes of te ee a based on a fixed ate eihepe hea or in connection ih a srve tpe, l-mish wih resuld inthe khrj pament or its reiona oectie fom, the mslh o

qt '. It is woth iusratin refy te a and ja

difut of such a tax omputtion To knowedg e easdemonstation, fo academic reason is b Abu '1-Wafa' Te foowingeape meant to suport atematia tainin t it contains al thecoposona factor� of this nd o t computation7

Be gven the ctal co x, lisq, perjarb = 17 D + 2 daniqe yin, e aymen omasih,e jab a= 4 danind he kifaa, he fee o he hbd, ib k= 2 D + dni + 4 a 'a

the tx en, te ami, collects otal ax sm o T= 1940 ir m .

Waned ae he deen shaes o

o tisq

o ayin= Aand t he t ot l k i f a y a = K .

Ab'-W oes deent ocedues H s mehod 1

I y e wy o he ecen hae o e kifaa n ooon o s oahae he oa ax

k: (k + 00) = K: (2D+2d+4ash): 102D+2d+4ash)= _. 64 ; 64

the tot 1y

* ( (k ) J ( l +

-

* 1940D = 5 D 2d + sl ah 64 2*64 8

i od o

l Totl x s totl kWy ds o o yin A s o tisT

86. Qudama Khrj p. 1647 ff.

87 Abu 1-Wfa, 'Il 297-:OO

-24



Observations on the Diwan alKhara and the Assessment of Taxes_ Rebstock

T- K =A+ = 1940D- (45. +2d 8kash) 89 +3d+ � ash

l Nw according o the prooiona:(t a)= A :(T +A = 4d 18D =

3*9

A= (T+) * a: (t+ is f oun= 894D+3d+ � ash 1]

9

IV T rmi sp s v

= 70+ ld+*8ash *9as

T= (A+ )- i = (IB94D+3d+ash (70+I *ash + t*sh

= 12+2+l 1 i 2�

ash

b 1-W contins: "This h ntd o h th mot o t hussb oml nd nod s nd gps So or xampl i h msh ss W o h

jhbh hs bn comptd om both t kr n h blongs to m nd sol ot chg ith th k h kfy mst dd to th k

In th snth mnz o s Ktb Kr toch on th lgl sct o ths lm " si tht th s o th collctos o ur nd kr t l kom th hol cops bt Sn l-Thi s o th oo h o th kr collco shol bon b h gonm h ur collcto th ons o t ln. lk is o ,'The fees of the u collecor are on the owners of te lan and te fees of

the j collector are taken fom the whole cop.' "89 We can esily seetat, altogh tree difeent and not fully compatible opinions ae put

ort concerning te istribu ion of the ki fayand ayin cges, none of thejrists considr te releant ct o hich tp o totl sm shold b tans the base of this tax compu n

1W ocs to sho th tho chosn h st b is tim This mthod ns b nlog ith th ist on hbginning sinc no st th totl yn th sh o th m dtrmind

88. !bid 298.89. Qdama 164711.

2



e Vt nterntin Cnference n Bid -Sm

I a: (a+ t) =A: T A= 71 D + 5d+ 1§ ash

The second step lads to the sum of total tsq and total k i f y a

11 T -A = T + K : T + K = 1868 D + � ash 9

from which the total k ifa y a K is deduced

IIIk: (k + lOO) = K: (T + K) ' K = 43 D + 4 d+ 7 l ash*

I remain

IV T = T - (A + K) = T = 182 4 D + 1d + (1 + ,+ l + l ash 4

Ti method tae te caim of te maih into conidertion His are

A roimate 2.4% eran n te rt cae ie te jahbadh

sare . 3 smaer tan in te frt case

In order to reconcie tee different caim Au af avoid temathemetica correct roorton of khara : ayin : kifaa =17{ _ : T :

( of 17f ) ut suet a mied and more oci soution to the deit ofte treaur Te ier ares of te ayin and kiaya oud e ranted totheir hode in return for hic the actua kharaj i redced for ony 1 permie0

Fooing thi abridged ccuation of Abu -afa e can cac a

gimpe of te compeit of kharaj cacuation ecesr for te racticeof te aove mentioned muqaama tpe of taxation For Umaad Sria norecord of ti te of taation i to e found Here a aread indicated adifferent, imer and rater coecie em revaied te miaha eas Legad caed it

Abu usuf dicover an unfair andicap to te mase of taeroing uch a xed ta becaue of te omiion of price and arvetfuctuation inerent in thi tem At the ame time oever tisytem required a minimum of administrae effort ad quafied officia

and in ddition aoed the ruers to contro an and maniuate theyeary revenue

Suc a a manipuation ic te ource ometime ca adjustment(tadl) i ascribed to u'aiya2 and Ab aai3 In ti a

0 alBzjani, 'Ilm, 50 (note 6)

Au Ysf, Kharaj, p. 50/6 Lkkgrd, Txati, p.

92 Quaa, Khara p 1826 ; aahur, t p74/1 Fah yHaya aZra'ya { Bad aSham fi 'Asr aUmawi (Amma )

D C Dntt,Conrso ad PoTax in Eary sam

(Camrid, 50) 6

A Ysf, haraj ff cf alri, "Nizam, p 53



Obsrvs h Dw -Khrj d h Assssm f xs . bc

eginning t te rst fixing the jizy ascried t yad Ghanm94assing n t the intrductin f three jiz casses in the twns rderd y'Umar a-Khatta95 and ending ith the t di f Ad a�ai the tax

rates ere quantitativey crrected severa times9'Ad a-ais incusin f te · means f pructi int the

cmutatin f taxes hever as a decisive innvati. r the firsttime his agent a-Dahha Abd a-Rahman a-Ash'ar evied n theinhaitants f -Jaira a-asi and Syia nt ny an inteninacacuated -tax f fur dinars ut as a tax ased n the area f theircutivated and and its rductin caacity. m n n the umer five trees vines and cr-units and the cnvenience f their catin eresuject t the khj9

is met f acuating th kj tax incudes ithut eingicity metined the rudmentary differentian eteen fa andtied and ghmi w mi f practised ege tis a tree cmnents fthis system the catin f the and ith respect t the aret thedifferetiatin f crs and the quaity f ands required a yeary surveyaread nwn as ttiz lkhj under Uthman b unayf Umars taxagent in the Saad9 There 'i Abi Taib t accrding t aBaadhuri99 had caed fr a threefd differentiatin f the quaity f andThi hever as abished by 'r; but undubted these eabratd

tyes f tax cmutatin caedmish

and-mqsm

byegard00 cntinued t e ractised i sme areas

Turning t yria thugh e se cntact ith this tax refrm rderedy ' a-ai t remais a the mre scure as the measure f 'Umar

9 4 . "amaim of al -Jazir, s Ys Karaj p ; o a-Ra

and aRaa s aaadi Fuuh p ai T rh vol ,

P 50

5 al-Baladur, Futuh p . 126 127; Falih Hayn, H y pp 123-125

6 aDi Niam p 555 aih Hayn Hay, p

7 J Y Kharj p

8 'Uayd Ama p6/7 rz, e Legad Txon, pp 67

al-Baladur i, F utuh, 265/-3; Abu Yusuf , Kharj p85/11; cf . Abu 'Ubayd, Ama p 67

00 Lgad Txaon 3 2

2 44 -



The IVth Internationa Conference on Biad aSham

Ad aAzz to enstate thee casses as td to the equest to taethe quaity of and nto consdeaton

This type of fxed poand andtax pactsed fo a ong tme n yia

modfed y Ad aMai and ctcized y ma Ad aAzz as fothe st tme ned y egad th the Byzantne jugcput taxsystem ntoduced y Docean 2 Thus it as Byzantne pactise to evy apopotona havest tax ony on doan and and prvate estates he afxed tax was eved on munipa ands On these gounds t is notsupsing that the Musms ho n the couse of the conquest of yaseemed to have encounteed many the municipa tpe of and 0 etainedts moe o ess epoe syste whch ed th mio modifcatons tote ed ta

Concsons

Te nfomaton on the taaton system in ya tesey and no doutncmpetey aanged a ove seems to e no moe than the oose ends of anunted net The histoca noedge that emanates fom the soucematea teefoe does not ao us to te them togethe thout ecouse tohpothetca statements

et the sts of the mayyad tax evenues in ya scunzed hee thechoooy nd ttes of te diwan as he ethos an qacatsand the actua system and technque of tax cacuaton cetainy epesent

not ony commensuate ut aso compositona factos of a hoe It sevdent that the yian tax ogansaton dd nt eave a astng mpnton the highy centazed nd dffeentated tax sysem in the heyday of theIsamic Empe The eay aceptance and sft adopton of asanannoedge may e egaded as one of the easons But suey the moeeffectve and moe easy appcae musm system aiants of hchepeatedy emeged in the Iaq and Pesan povinces contruted to thisdeveopment Te yian fixed tax the Byzantne acgound of hich haseen metoned made ut modet dends on the oansatn neesfo the assessment and coecon of taxes Hee too natives and convets of

the fst geneation dominate the centa diwn lhrj as e as tspovincia anches

1 0 1 . Ab Ysf, aj, 85

102. ad aato, 0

03 Dtt Conrson 53

10 Qdma Kharaj 4 -

2 45



Observations on te Diwan alKaraj and te Assessment of axes .. Restock

cept f a late a aethetically accetate piece f evice tace f a eie laic pfeial taiti i t e Futhere e t the etet t hich the t cetal

ititti the diwa alharaj a the diwa al}ud ere itelceith each the til th caliphate f A alMali te ce reethem at aiml a al ffice irecte y pe

A lea h ae acct f th awam a tughur04 jtify thececure ha he ta evue a diectly ue t met th epe f themilitary amiiati

Th ly lit f vee prervd fr mayad Sya da bac hcaliphat f Maiya a Abd al-Mali, h t ly had t cp withctly miitay campa a civil ar but al ded a calld tax

ame tdi[, hic i eality meat a raie The peculiati thfie ta levie pe hea a pe emetric la it hich cqutlalle eay ctl a aipulai led meaig t the igcicidce

46

rebstock observations on the diwan al kharaj

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