خلافتِ عثمان کے دور میں اسلامی ریاست کے مالیاتی نظام کا تجزیاتی مطالعہ

Abstract

During the caliphate of Uthman ibn Affan (﷛), the Islamic state had multiple sources of income. These economic resources ensured the state could function effectively, provide for its citizens, and expand its influence. The key sources included zakat, kharaj, jizya, ushr, and khums. Each of these had specific rules and served distinct purposes in the Islamic economic system. Zakat was a primary source of income, obligatory upon Muslims who met the minimum threshold of wealth (nisab). It was collected by appointed state officials and distributed to eligible categories, including the poor, the needy, and others specified in the Qur’an۔ Zakat ensured wealth redistribution, social welfare, and reduced economic disparity among Muslims. The collection and distribution were supervised by the government to prevent misuse. Kharaj was a land tax imposed on non-Muslim-owned agricultural land that came under Muslim control through conquest. It was a significant revenue stream during Uthman’s (﷛) time, especially from the fertile lands of Iraq, Egypt, and the Levant. The rate of kharaj varied based on land productivity and type. It allowed non-Muslims to retain their land under Islamic governance while contributing to the public treasury. Jizya was a tax levied on non-Muslim adult males living under Islamic rule in return for state protection and exemption from military service. It was not a burden but a form of contribution toward the security and administration they benefited from. Women, children, the elderly, and the poor were exempt. Jizya symbolized the non-Muslims’ acceptance of the Islamic state’s authority and helped fund state expenses. Ushr was a 10% tax on agricultural produce levied on Muslims who owned and cultivated land. Unlike kharaj, which applied to non-Muslims or conquered lands, ushr applied to Muslim landowners and was lighter in rate. It also applied to trade goods when brought into or exported from the Islamic state, especially by non-Muslims, depending on treaties. Ushr supported the state’s financial system without overburdening Muslim citizens. Khums (one-fifth) was a tax on war booty and certain kinds of wealth.

Keywords:       Zakat, kharaj, jizya, ushr, khums, conquests