Kitab al-Kharaj

Kitab al-Kharaj
961 AH manuscript
AuthorAbu Yusuf
Original titleكتاب الخراج
TranslatorAharon Ben-Shemesh
LanguageArabic
SubjectIslamic taxes
Published8th century
Publication placeAbbasid Caliphate
Media typePrint
ISBN978-90-04-65922-3 (Brill, English, 1965)
OCLC654586958
343.04/017/671
LC ClassKBP3670 .A2813 1979

Kitab al-Kharaj (Arabic: كتاب الخراج, lit. 'Book of Taxation') is an 8th-century Islamic legal treatise authored by Abu Yusuf, a Hanafi jurist and chief justice under the Abbasid Caliphate. Written at the request of Caliph Harun al-Rashid, it provides legal and administrative guidance on taxation, land revenue, and public finance in accordance with Islamic law. The book discusses principles of justice, fair taxation, and state responsibility toward citizens, outlining the rights and duties of both rulers and taxpayers and emphasizing public welfare and the prevention of oppression. Considered the magnum opus of Abu Yusuf,[1] it foregrounds legal reasoning and includes his independent ijtihad, representing one of the earliest systematic treatments of Islamic fiscal policy. The author also cites numerous hadiths to support his arguments, making it an early example of Sunni hadith collection.

Compilation

The treatise was written at the request of Caliph Harun al-Rashid, who sought guidance on organizing state revenue, including taxes such as kharaj, ushr, and jizya, and on distributing resources fairly.[2] The text begins with an address to Amir al-Mu'minin without mentioning the caliph's name. Abu Yusuf, as chief justice, drew on his access to tax registers, state archives, and consultations with scholars and officials to compile the work.[3]

The text was transmitted in thirty-nine chapters, addressing twenty-six questions posed by the caliph.[3] A version was published in 1885 by Bulaq Press based on a single manuscript, without verification.[3] A fully verified edition was later prepared by Abd al-Aziz b. Muhammad al-Rahbi in his commentary Fiqh al-Muluk wa Miftah al-Ritaj al-Mursad ala Khizanat Kitab al-Kharaj, published in two volumes in Baghdad in 1973, with the verification process conducted by Ahmad Ubayd al-Kubaysi, who compared multiple manuscripts and printed editions.[3]

Content

The book mainly deals with land and tax law within the broader framework of public finance and state administration. It outlines principles of taxation, including Kharaj (land tax), ʿushr (tithe), khumus (one-fifth of spoils), and zakāt, explaining how to assess land, collect taxes, and manage state revenues. Abu Yusuf relates these rules to the governance of conquered territories such as Iraq, Syria, and Khorasan, though Egypt is notably not mentioned. It also examines water rights, irrigation, land cultivation, and the administration of state lands in relation to economic welfare. The book emphasizes justice, fairness, and stability in the treatment of taxpayers and the duties of officials, and concludes with discussions on the legal status of non-Muslim taxpayers (dhimmīs), customs duties, and the salaries of tax and judicial officers.[3]

Methodology

Abu Yusuf based his work mainly on the practices of the Prophet Muhammad, his Companions, and the early generations of Muslims (Tabi'un). He often supported his views with hadiths but did not always use formal chains of transmission, sometimes citing sources anonymously, such as 'some scholars of Kufa' or 'some sheikhs of Medina.' Alongside these reports, he referred to the opinions of leading jurists of his time, including Al-Shafi'i, Malik ibn Anas, and Al-Layth ibn Sa'd, and added his own legal reasoning (Ijtihad) when differences arose. In several cases, he preferred the views of other jurists over those of his teacher, Abu Hanifa, when he believed the evidence was stronger. The structure of the book reflects its practical purpose rather than a fixed legal framework. Its chapters vary in length and often contain subsections without titles.[3]

Translations

It has been translated into Ottoman Turkish by Muderszade Mehmed Ataullah Efendi (simplified by Ismail Karakaya, Ankara, 1982) and Rodosizade Mehmed Efendi, and into modern Turkish by Ali Ozek (Istanbul, 1968 and 1973). English translations include Abid Ahmad Ali (Lahore, 1979) and a partial translation by Aharon Ben-Shemesh titled Taxation in Islam. Other translations include French (E. Fagnan, Paris, 1921), Russian (A. Shmidt, St. Petersburg, 2001), Urdu (M. N. Siddiqi, Lahore, 1966), and Italian (brief, Rome, 1906).[3]

Critical studies

English

Indonesian

Urdu

Turkish

References

  1. ^ Johari, Fuadah (2024), "Kitāb al-Kharāj", The Palgrave Encyclopedia of Islamic Finance and Economics, Palgrave Macmillan, Cham, p. 3, doi:10.1007/978-3-030-93703-4_329-1, ISBN 978-3-030-93703-4
  2. ^ Rosana, Mayang (2023). "Abu Yusuf's Thoughts on Islamic Economics". Archipelago Journal of Southeast Asia Islamic Studies. 1 (2): 78. doi:10.37567/archipelago.v1i2.2364. ISSN 2986-0717.
  3. ^ a b c d e f g Kallek, Cengi̇z (1988–2016). "KİTÂBÜ'l-HARÂC". TDV Encyclopedia of Islam (44+2 vols.) (in Turkish). Istanbul: Turkiye Diyanet Foundation, Centre for Islamic Studies.
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