Description

The Book Of Revenue

Book Specifications

 

Attribute	Details
Title	The Book Of Revenue
Format	[A5] Paperback
Type	Book
Publication Date	2003
Edition	1st
Publisher	Garnet Publishing Limited
Author	Abu Ubayd al-Qasim ibn Sallam
Translator	Professor Imran Ahsan Khan Nyazee
Language	English
ISBN	9781859641590
Length (mm)	240
Width (mm)	170
Depth (mm)	41
Weight (g)	1269
Numbered Pages	581
Total Pages	614
Added to our catalogue on	31st March 2023

 

 

*** New to our catalogue – On 31st March 2023 ***

Book Description

Kitab al-Amwal (The Book of Revenue) is the work of a brilliant legal mind.

Abu Ubayd al-Qasim ibn Sallam provides us with an accurate record of legal precedents laid down in the first two centuries of Islam, in particular those pertaining to the sources of revenue and the avenues of public expenditure.

The power of the book, however, lies in the method of the author and the analvsis undertaken by him. He gathers together the traditions of the Prophet (pbuh), the opinions of his Companions and the views of eminent jurists, and then subjects them to legal analysis that is unparalleled in Islamic legal literature.

The book is essential for every student of Islamic law, especially those who wish to master the art of interpreting and analysing legal traditions and early precedents.

In the discipline known as figh al-sunnah, there is no book or manual that can compete with this outstanding work. The present translation includes a translation of the notes by Muhammad Khalil Harras.

The translator Imran Ahsan Khan Nyazee teaches Islamic law and law at the Faculty of Sharia and Law, at the International Islamic University, Islamabad.

He is also editor of the Islamabad Law Review. Nyazee is the author of a number of books on Islamic law including Theories of Islamic Law and Islamic Jurisprudence as well as the two-volume work Islamic Law of Business Organization dealing with partnerships and corporations. He has translated In Rush’s ivell-known work Bidayat al-Mutahid (The Distinguished Jurist’s Primer) for the Center for Muslim Contribution to Civilization.

The writer of the introduction Ibrahim M. Oweiss earned his BA degree from Alexandria University in Egypt, while his MA and Ph.D. in economics are from the University of Minnesota. Professor Oweiss retired in 2002 after having taught at Georgetown University for 35 years. He was a visiting Professor of Economics at Harvard University and Johns Hopkins University. He also taught economics at the University of Minnesota. He is the author of several books, papers and book reviews. The term “Petrodollars” was coined by him in his pioneering study of oil revenues in 1974.

 

Table of Contents

• Foreword
• About this Series
• Center for Muslim Contribution to Civilization: Board of Trustees
• Center for Muslim Contribution to Civilization: Board
• Introduction

Part 1 – The Sources of Revenue

• Chapter 1 Introduction: The Ruler and the Wealth of Subiects
• Right of the Ruler (Imam) Over the Subjects and the Right of the Subjects Over the Ruler
  • Right of the Ruler (Imam)
• Categories of Wealth (Amwal) Administered by the Imams for the Subjects and their Bases in the Quran and the Sunna
• Wealth That is Exclusivelv for the Prophet (pbuh)
• The Wealth of Banü al-Nadir
• The Share of the Prophet (pbuh) in the Wealth of Fadak Safty for the Prophet (pbuh) in the Spoils of War
• The Fifth of the Fifth (Khums al-Khums)
• Booty (Fay’), Fifth (Khums) and Zakat (Sadaga)

 

• Chapter 2 The Legal Validity of Fay and its Sources
• Fizya and the Practice of its Acceptance – It is a Part of Fay
  • The Epistles of the Messenger of God (pbuh) to Kings Inviting Them to Embrace Islam or Pay Fizya
  • The Epistle of the Messenger of God (pbuh) to Kisra
  • The Directives of the Prophet (pbuh) to His Commanders

 

• Chapter 3 Wealth Administered by Rulers: Fay, Khums and Sadaqa
• The Imposition of Zizva on the Arab Jews and Christians
  • The Epistle of the Prophet (pbuh) to the People of Yemen and Najrän
  • Imposition of Fizva on the Christians of Banü Taghlib
  • The Decision of Umar (R) in the Case of Jabla in al-Ayham al-Ghassäni
• Collecting Fizya from the Magians
  • Khalid in Walid’s Truce with the People of Hira
• Males and Females Liable to Fizya and Those Who Are Not
• The Obligation of Fizya, its Amount and Maintenance Levies
• Collection of Jizya and Kharaj: Approval of Kindness and Disapproval of Harshness
• Imposition of Fizya on Dhimmis Embracing Islam and the Dues of Those Who Die as Dhimmis
• Collecting Fizya in the Form of Wine and Swine
• Collection of Fizya, Distinctive Dress of the Dhimmis and Branding of the Necks

 

• Chapter 4 Land Annexed Peacefully: Its Practices and Rules
• Land Annexed by Force of Arms is Treated as Fay (Booty) and Ghanima (Spoils of War)
  • The Decision of Umar (R) in the Case of the Sawäd
  • The Rules Pertaining to Land Annexed by Force of Arms
  • The Decision of Umar (R) in the Case of Baila
  • The Conquest of Makka and Rules Governing its Land and Houses
• Lands Annexed by the Force of Arms to Stay With the Owners, and the Imposition of Tasg on Them, Which is Kharaj
  • Kharaj as a System of Rent and the Nature of Oabala
• Purchase of Land Annexed by Force of Arms and Converted into Kharaj Land After Settlement of Residents
• If the Occupant of the Land Conquered by Force of Arms Embraces Islam, is ^Ushr to be Charged Along With Kharaj
• What is Permitted to the Ahl al-Dhimma in Muslim Cities in Lands Conquered by Force of Arms
• Prisoners of War and Slaves From the Territories Conquered by Force of Arms

 

PART II

WAR, TRUCE, AND THE RIGHTS ATTACHED TO SPOILS AND BOOTY

• Chapter 5 The Status of the Prisoners of War and the Residents of the Conquered Lands
• The Rules for the Slaves of the Conquerors From Among the Prisoners of War Including Their Children

 

• Chapter 6 Agreements Pertaining to Land Annexed Peacefully
• Fulfilling the Agreements With the People of Truce
• The Terms of the Agreements Made With the Ahl al-Dhimma
• The Wealth of the Ahl al-Dhimma Permitted to the Muslims Over and Above the Terms of the Peace Settlement
• Those Agreeing to a Peace Settlement are to be Allowed to Maintain Their Earlier Practices
• The Status of the Land of Dhimmis Embracing Islam: Is it Kharaj Land or Ushr Land?
• Peace Agreements and Truce Between the Muslims and the Polytheists are Temporary
• The Policy of the Muslims After the Termination of Temporary Peace or Cessation of Hostilities
• When Does Breach of Covenant or Peace Agreement Make the Shedding of Blood Lawful?
• Are Those Making Peace Agreements Free or Can They be Enslaved?
• The Recorded Peace Agreements Made by the Messenger of God (pbuh) and his Companions
  • The Agreement With the People of Najran
  • The Agreement With the Thagif
  • The Agreement With the Duma al-Jandal
  • The Letter Written by the Prophet (pbuh) to the People of Hajar The Letter Written by the Prophet (pbuh) to the People of Avla
  • The Letter Written by the Prophet (pbuh) to the Khuzaa
  • The Letter Written by the Prophet (pbuh) to Zur®a ibn Dhi Yazan The Agreement Between the Believers, the People of Yathrab and the Peace With the Jews Residing in Madina
  • The Agreement Made by Khalid in al-Walid With the People of Damascus
  • The Agreement Made by ‘Ayad in Ghanam With the People of al-Jazira
  • The Agreement Made by Habib in Maslama With the People of Taflis in Armenia

 

• Chapter 7 The Rights Attached to Booty (Fay)
• The Division of Fay and the Determination of Rights
• The Shares in Fay and the Right to Receive First
• The Shares of the Residents of the Settled Areas and Their Precedence Over the Residents of the Countrvside
• The Share of the Clients in Booty (Fay)
• The Shares and Subsistence Allowances of Families in the Booty (Fay)
• The Shares of Women and Slaves in the Booty (Fay)

 

PART III

FIXATION OF STIPENDS, GRANT OF RIgHTS TO LAND, FIFTH OF SPOILS AND THE RULES OF ZAKAT

• Chapter 8 Fixation of Stipends
• Issuance of Food Rations to the People from Booty (Fay’)
• Hastening the Distribution of Booty and its Division Among the Beneficiaries
• The Distinction Between Spoils and Booty and the Source from Which the Salaries of the Soldiers and Grants of Their Families are Drawn
• Those Who Die After Their Right to Stipends is Established
• Scholarships for Learning the Quran
• Equal Distribution of Booty Among the People
• Saving of Booty (Pays) for the Muslims and Giving Them Preference in its Distribution

 

• Chapter 9 Grant of Rights to Land and Estates – Iqta’, Ihya and Hima
• Land Concessions (Iqta)
• Revival of Barren Land, Setting up Boundaries and Entering upon Land Revived by Another
• Protection of Land Having Water and Pasture

 

• Chapter 10 The Rules and Practices of the Fifth of the Spoils
• Traditions About Anfal, Their Interpretation and the Portion That is Divided into Five Parts
• Reward of the Salab (Possessions on the Person of the Slain) That is Not Subject to the Fifth
• Naft: A Fourth After Charging the Fifth
• Granting a Reward (Naff) From the Fifth After it is Passed on to the Imam Reward (NafI) From Collective Spoils Before Setting Aside the Fifth
• The Share of the Prophet (pbuh) Out of the Fifth
• The Share of the Next of Kin From the Fifth
• The Fifth of Ores (Mines) and Precious Minerals
• Fifth of the Treasure-Trove
• Fifth of What is Recovered from the Sea, Like Ambergris, Pearls and Fish

 

• Chapter 11 The Rules and Practices of Sadaqa (Charity)
• The Merits of Sadaga (Charity) and its Spiritual Reward
• Withholding Sadaga (Zakat – Poor-Due) and the Disapproval of Delaying It
• The Obligatory Sadaqa on Camels and its Rules
• The Sadaqa on Cows and Bulls and its Precedents
• The Sadaqa on Goats and Sheep (Ghanam)
• Gathering the Separate (Herds), Separating the Gathered, and Mutual Accounting of the Sadaga Between Partners
• The Requirements of Justice for the Collector and its Consequential Merits
• The Preferred Behaviour of the Owners of Animals Upon the Arrival of the Collector
• The Obligation and Precedents of Zakat on Gold and Silver (Dinars and Dirhams)
• The Sadaqa on Trading Goods and Debts
• Sadaqa on Gold and Silver Jewellery and Disagreement About it

 

PART IV

ZAKAT ON WEALTH OF ORPHANS, PRODUCE OF LAND AND AVENUES OF EXPENDITURE

• Chapter 12 Zakat on the Wealth of Orphans, Slaves and Horses
• Zakat on the Wealth of Orphans
• Sadaqa on the Wealth of the Slave and the Mukatab Slave
• Zakat on Horses and Slaves, and the Directives of the Sunna

 

• Chapter 13 Zakat on the Produce of Land
• The Sunna on the Obligation of Sadaqa on the Produce of Land
• The Minimum Produce of the Land on Which Sadaqa is Charged at Ten Per Cent or at Five Per Cent
• Estimating the Crop (and Fruit) for Purposes of the Sadaqa and Trees
• Given Out on ‘Áriya (Free Use)
• Types of Wealth on Which There is Disagreement: Honey, Olives and Vegetables Honey Olives Green Produce
• Sadaqa on Inferior Fruit, the Imposition of Sadaqa on the Debtor, and Distinction Between Ushr and Other Land
• The Sa’ That Serves as the Standard for Sadaqa on the Produce of Land, Zakat al-Fitr, Expiation for Oaths, Atonement for Violations During Pilgrimage, Purification Through Bathing, as well as What is Laid Down in the Traditions About Other Measures

 

• Chapter 14 Sadaqa on Wealth Passing By the Tolls Official
• The ‘Ashir and the Maks (Tax) Official
• What the SAshir Takes as Sadaga From Muslims and the ‘Ushür (Tenth) Levied on the Ahl al-Dhimma and the Enemy
• The Ushr Imposed on the Ban§ Taghlib and the Doubling of the Sadaqa for Them

 

• Chapter 15 The Avenues of Expenditure of Zakat
• The Lawful Beneficiaries of Zakat and the Distinction Between Those for Whom it is Lawful and Those for Whom it is Not
• The Minimum Amount That is to be Paid to One Individual and the Maximum That Would be Sufficient for Him
• Paying the Sadaqa to the Rulers and the Disagreement of the Jurists Over This The Distribution of the Sadaga Among the Eight Categories, and Giving to Some and Not to Others
• Giving the Sadaqa to the Next of Kin: Those Entitled and Those Not Entitled
• A Woman Giving Zakat on Her Wealth to Her Husband
• Hastening the Sadaqa and Paying it Before it is Due
• Distribution of the Sadaqa in the Land of its Collection; its Transportation to Other Lands; and Who Should be the First to Receive it
• Loss of the Sadaqa After it is Set Aside, or its Payment to a Wealthy Person by Mistake
• The Share of the Needy and the Poor, and the Distinction Between Them The Shares of the Officials Deputed for the Sadaga and of Those Whose Hearts Have Been Reconciled Recently
• The Share for the Emancipation of Slaves, and That for the Debtors
• The Warrior in the Cause of God and the Wayfarer
• Grants for the Ahl al-Dhimma out of the Sadaqa: What Carries a (Spiritual) Reward and What Does Not

 

• Glossary
• Index