DefinePK

Research Objective

To analyze the concept of taxation (kharaj) in Islam, with a particular focus on al-Akm as-Sultniyyah by Imm al-Mward, concerning the policy regulating state finance as evidence of foundational principles of Islamic governance aimed at achieving justice and welfare.

Methodology

The research involved an analysis of Imm al-Mward's views on kharaj as presented in his work al-Akm as-Sultniyyah. This was supplemented by a comparative analysis against the views of other Muslim scholars, notably Yahy ibn Adam, and historical context regarding taxation during the early Islamic dynasties.

Methodology Flowchart

                        graph TD;
A[Identify Research Aim: Analyze Al-Mward's Kharaj Concept in al-Akm as-Sultniyyah] --> B[Review Historical Context of Islamic Taxation];
B --> C[Analyze Al-Mward's Definition and Classification of Kharaj];
C --> D[Examine Al-Mward's Methodology for Rate Determination];
D --> E[Compare Al-Mward's Views with Other Scholars like Yahy ibn Adam];
E --> F[Assess Futuristic Insights and Contemporary Relevance];
F --> G[Formulate Key Findings and Conclusion];                    

Discussion

The study highlights the evolution of state revenue sources, noting the shift from zakt, jizyah, and kharaj being primary sources during the Abbasid zenith to dharbah (modern taxation) being the principal source today, a shift anticipated by scholars like Yahy ibn Adam. Al-Mward's framework is argued to be superior to some contemporaries (like Yahy ibn Adam) because it was grounded in rationality (ra'y) and ijtihd, allowing for adaptation to evolving societal complexities. Key differences between al-Mward and others included land classification, the permissibility of Muslims buying kharaj land, and the specific methods for tax rate determination.

Key Findings

1. Imm al-Mward's theory of taxation (kharaj) is considered forward-looking due to its flexibility in determining the tax object based on the conditions of the object and subject.
2. Al-Mward's conceptualization of taxation remains highly contextual and relevant for contemporary application.
3. Kharaj is defined by al-Mward as a monetary levy imposed on land, distinct from jizyah (which was based on the Qur'an), with its regulations subject to the ijtihd of the ruler (imm).
4. Al-Mward provided a detailed methodology for determining kharaj rates based on land content (fertility, versatility), irrigation, and distance to the market, offering the ruler a choice between mishah (measurement), muqsamah (crop sharing), or both.

Conclusion

Kharaj was fundamentally a land tax regulated by the ruler's ijtihd. Imm al-Mward's framework for taxation demonstrated foresight and adaptability, particularly in linking tax assessment to specific land characteristics and offering flexible collection methods, making his views crucial for understanding contemporary Islamic fiscal policy needs.

Fact Check

1. Imm al-Mward was born in 364 H (974 CE) in Basra, Iraq. (Confirmed: "Abu al-Hasan `Ali Ibn Habib al-Mward was born in 364 M (974 H) in the city of Basra, located in Iraq.")
2. Al-Mward served as the Supreme Judge (aqd al-qudht) starting in 406 AH. (Confirmed: "His career as a judge (qdi) in several regions culminated in his appointment as the Supreme Judges (aqd al-qudht) of the State in 406AH.")
3. The Ottoman Caliphate collapsed in 1924 AD (1342 AH). (Confirmed: "...until the collapse of the caliphate during the First World War (1342 AH -1924 AD).")

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