Kharaj
Encyclopedia
In Islamic law
, kharaj is a tax
on agricultural
land.
Initially, after the first Muslim conquests
in the 7th century, kharaj usually denoted a lump-sum duty levied upon the conquered provinces and collected by the officials of the former Byzantine
and Sassanid empires or, more broadly, any kind of tax levied by Muslim conquerors on their non-Muslim subjects, dhimmi
s. At that time, kharaj was synonymous with jizyah, which later emerged as a poll tax
paid by dhimmis. Muslims landowners, on the other hand, paid only ushr, a religious tithe
, which carried a much lower rate of taxation.
However, the mass conversion of Christian
s and Zoroastrians to Islam
eroded the tax base of the Arab
empire. On top of that, a large, but unsuccessful, expedition against the Byzantine Empire undertaken by the Umayyad
caliph Sulayman
in 717 brought the finances of the Umayyads to the brink of collapse. Even before Sulayman's ascent to power, Al-Hajjaj, a governor of Iraq, attempted to raise revenues by demanding from Muslims a full rate of taxation, but that measure met with opposition and resentment. To address these problems, Sulayman's successor Umar II
worked out a compromise that beginning from 719, land from which kharaj was paid could not be transferred to Muslims, who could lease such land, but in that case, they would be required to pay kharaj from it. With the passage of time, the practical result of that reform was that kharaj was levied on most land without regard for the cultivator's religion. The reforms of Umar II were finalized under the Abbasid
s and would thereafter form the model of tax systems in the Islamic state. From that time on, kharaj was also used as a general term describing all kinds of taxes: for example, the classic treatise on taxation by the 9th century jurist Abu Yusuf
was called Kitab al-Kharaj, i.e. The Book On Taxation.
20th century Russian orientalist, A. Yu. Yakubovski, compares the land tax system of Persian Sassanids with that of the post-Islamic Caliphate
era:
Sharia
Sharia law, is the moral code and religious law of Islam. Sharia is derived from two primary sources of Islamic law: the precepts set forth in the Quran, and the example set by the Islamic prophet Muhammad in the Sunnah. Fiqh jurisprudence interprets and extends the application of sharia to...
, kharaj is a tax
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...
on agricultural
Agriculture
Agriculture is the cultivation of animals, plants, fungi and other life forms for food, fiber, and other products used to sustain life. Agriculture was the key implement in the rise of sedentary human civilization, whereby farming of domesticated species created food surpluses that nurtured the...
land.
Initially, after the first Muslim conquests
Muslim conquests
Muslim conquests also referred to as the Islamic conquests or Arab conquests, began with the Islamic prophet Muhammad. He established a new unified polity in the Arabian Peninsula which under the subsequent Rashidun and Umayyad Caliphates saw a century of rapid expansion of Muslim power.They...
in the 7th century, kharaj usually denoted a lump-sum duty levied upon the conquered provinces and collected by the officials of the former Byzantine
Byzantine Empire
The Byzantine Empire was the Eastern Roman Empire during the periods of Late Antiquity and the Middle Ages, centred on the capital of Constantinople. Known simply as the Roman Empire or Romania to its inhabitants and neighbours, the Empire was the direct continuation of the Ancient Roman State...
and Sassanid empires or, more broadly, any kind of tax levied by Muslim conquerors on their non-Muslim subjects, dhimmi
Dhimmi
A , is a non-Muslim subject of a state governed in accordance with sharia law. Linguistically, the word means "one whose responsibility has been taken". This has to be understood in the context of the definition of state in Islam...
s. At that time, kharaj was synonymous with jizyah, which later emerged as a poll tax
Poll tax
A poll tax is a tax of a portioned, fixed amount per individual in accordance with the census . When a corvée is commuted for cash payment, in effect it becomes a poll tax...
paid by dhimmis. Muslims landowners, on the other hand, paid only ushr, a religious tithe
Tithe
A tithe is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax to government. Today, tithes are normally voluntary and paid in cash, cheques, or stocks, whereas historically tithes were required and paid in kind, such as agricultural products...
, which carried a much lower rate of taxation.
However, the mass conversion of Christian
Christian
A Christian is a person who adheres to Christianity, an Abrahamic, monotheistic religion based on the life and teachings of Jesus of Nazareth as recorded in the Canonical gospels and the letters of the New Testament...
s and Zoroastrians to Islam
Islam
Islam . The most common are and . : Arabic pronunciation varies regionally. The first vowel ranges from ~~. The second vowel ranges from ~~~...
eroded the tax base of the Arab
Arab
Arab people, also known as Arabs , are a panethnicity primarily living in the Arab world, which is located in Western Asia and North Africa. They are identified as such on one or more of genealogical, linguistic, or cultural grounds, with tribal affiliations, and intra-tribal relationships playing...
empire. On top of that, a large, but unsuccessful, expedition against the Byzantine Empire undertaken by the Umayyad
Umayyad
The Umayyad Caliphate was the second of the four major Arab caliphates established after the death of Muhammad. It was ruled by the Umayyad dynasty, whose name derives from Umayya ibn Abd Shams, the great-grandfather of the first Umayyad caliph. Although the Umayyad family originally came from the...
caliph Sulayman
Sulayman ibn Abd al-Malik
Sulayman bin Abd al-Malik was an Umayyad caliph who ruled from 715 until 717. His father was Abd al-Malik ibn Marwan, and he was a younger brother of the previous caliph, al-Walid I.-Early years:...
in 717 brought the finances of the Umayyads to the brink of collapse. Even before Sulayman's ascent to power, Al-Hajjaj, a governor of Iraq, attempted to raise revenues by demanding from Muslims a full rate of taxation, but that measure met with opposition and resentment. To address these problems, Sulayman's successor Umar II
Umar II
Umar ibn Abd al-Aziz was an Umayyad caliph who ruled from 717 to 720. He was also a cousin of the former caliph, being the son of Abd al-Malik's younger brother, Abd al-Aziz. He was also a great-grandson of the companion of the Prophet Muhammad, Umar bin Al-Khattab.-Lineage:Umar was born around...
worked out a compromise that beginning from 719, land from which kharaj was paid could not be transferred to Muslims, who could lease such land, but in that case, they would be required to pay kharaj from it. With the passage of time, the practical result of that reform was that kharaj was levied on most land without regard for the cultivator's religion. The reforms of Umar II were finalized under the Abbasid
Abbasid
The Abbasid Caliphate or, more simply, the Abbasids , was the third of the Islamic caliphates. It was ruled by the Abbasid dynasty of caliphs, who built their capital in Baghdad after overthrowing the Umayyad caliphate from all but the al-Andalus region....
s and would thereafter form the model of tax systems in the Islamic state. From that time on, kharaj was also used as a general term describing all kinds of taxes: for example, the classic treatise on taxation by the 9th century jurist Abu Yusuf
Abu Yusuf
Yaqub ibn Ibrahim al-Ansari, better known as Abu Yusuf was a student of legist Abu Hanifah who helped spread the influence of the Hanafi school of Islamic law through his writings and the government positions he held.-Biography:...
was called Kitab al-Kharaj, i.e. The Book On Taxation.
20th century Russian orientalist, A. Yu. Yakubovski, compares the land tax system of Persian Sassanids with that of the post-Islamic Caliphate
Caliphate
The term caliphate, "dominion of a caliph " , refers to the first system of government established in Islam and represented the political unity of the Muslim Ummah...
era:
A comparison between pre-Islamic documents and those of the Islamic period reveals that conquering Arabs increased the land taxation without exception. Thus, raising taxes of each acre of wheat field to 4 dirhams and each acre of barley field to 2 dirhams, whereas during reign of Khosro AnushiravanKhosrauKhusro, Khosrau, Khusrau, Khosro, or Khusraw is the name of a mythical Persian leader, in the Avesta of the Zoroastrians known as Kavi Haosravah, with the meaning "with good reputation"...
it used to be a single dirham for each acre of a wheat or barley field. During the later stage of Umayyad Caliphate, conquered and subjugated Persians were paying from one fourth to one third of their land produce to the Arab EmpireCaliphateThe term caliphate, "dominion of a caliph " , refers to the first system of government established in Islam and represented the political unity of the Muslim Ummah...
as kharaj.