Kitab Al Kharaj Summary

KITAB AL-KHARAJ

Kitab al-Kharaj is Abu Yusuf’s most famous book and it is also a classic text on fiqh (Islamic jurisprudence) which is the book that discussed a subject thoroughly and carefully about the taxation and fiscal problems of the state. Kitab al-Kharaj is written by Abu Yusuf at the request of the Abbasid Caliph, Harun al-Rashid. Harun al-Rashid request Abu Yusuf to write this book because he was the most famous student of Imam Abu Hanifah who helped spread the influence of the Hanafi School of Islamic law through his writing and the government positions that he held.

In the introduction of this book, Abu Yusuf describes how the caliph asked him to write a book regarding the collection of al-Kharaj, ‘Ushr, Sadaqat and others related

Firstly, al-Kharaj is a tax on the land that was originally imposed on the territories that had been conquered by the Muslims through the war. This tax policy regarding the suggestion that had been made by the AbuYusuf had followed the policies during the reign of Caliph Umar bin al-Khattab. When the Muslims managed to seize the land from the disbelievers, the land is not been distributed to the Muslims but they remain the owner of its land, but the owner need to pay the al-Kharaj in a certain of amount to the Baitul Mal. But later it also was imposed on the Muslims as well. Next is al-Usyur are plurals to the word of Usyr which means a tenth or 10 percent. It also means a 5 percent (harvests of irrigated land) or 10 percent (harvest from rain-watered land) tax on the agriculture produce. Here, Abu Yusuf refers to the level of the agricultural charity and customs that apply to the Muslim traders and non-Muslims across the region of the Daulah Islamiyah. In agriculture there are problems due to the following conditions: if the soil using the irrigation technique were then Nisf Zakat al-Usyr (5 percent) whereas if the irrigation management is using rainwater is then Zakat al-Usyr or 10 percent. In the history, the customs of the Muslim, Dhimmi and Harbi traders are difference which are Muslim traders will be charged Rub’ul Usyr (2.5 percent), Dhimmi traders will be charged Nisf al-Usyr and Harbi traders will be charged Usyr (10 percent). This is a tax on the merchandise that had been imported from the states that taxed the Muslims, Dhimmis and also Harbis and also their products. Other source of the national income is Jizyah. Jizyah is a per head tax that need to pay by the non-Muslims residents who live and be protected by the Islamic state which are categorized as dhimmi. Prophet Muhammad (P.B.U.H) set the election towards his