Mohammedan Theories of Finance

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Columbia university, 1916 - Finance - 536 pages
 

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Page 217 - Thus according to al-Sarakhsi if one should sell his nisab of sawa'im animals just one day before the completion of the year, whether the price was sawaim animals of the same genus (jins), or whether it was wealth of another genus, such as gold and silver currency, the year would be dissolved and another year would have to elapse over the price before a zakat was due on it. According to Zufar, the year is not dissolved if the price was sawa'im animals of the same genus. Al-Shafi'i, on the other hand,...
Page 211 - Reason ('aql) and maturity (bulug), for there can be no responsibility without them. (2) State of Islam, because the payment of zakat is an act of worship and as such it can validly be performed only by a Moslem. (3) Freedom of person (hurriyyah), in order that the provision in the definition of zakat concerning the transferring of ownership...
Page 367 - ... These lands become waqf (mortmain) in the interest of all Moslems, as was the case with lands whose owners had abandoned them, and the kharaj levied on these lands is a rental ( ujrah) which does not lapse on their conversion to Islam, neither can they validly sell the ownership in the lands (bay' riqabihim). However, they are entitled to (the possession of) the lands more than others (ahaqq) so long as they abide by the terms of the agreement and the lands may not be taken away from their possession,...
Page 425 - Mawardi, p. 367. state's part of one-fifth of the booty revenue, each consists of three distinct parts: (a) part of it, the Prophet's share, belongs to the treasury, since it is disposed of by the imam of the community for the time being according to his own judgment; (b) part of it, namely, the share of the Prophet's relations (dhawu al-qurba) does not belong to the treasury, since its beneficiaries are known, and the imam has no voice in its disposition; (c) finally, a third part is kept in the...
Page 424 - These three classes of revenue differs from one another as follows : The sadaqah revenue differs from the other two classes in four respects : (1 ) The sadaqah is received from the Moslems for their purification ; the others are taken from the infidels for revenge. (2) The destination of the sadaqah has been entirely determined by special provision (nass), whereas that of the others is partly determined by the Imam's ijtihad. (3) In the case of sadaqah, the taxpayers may themselves pay it directly...
Page 191 - Ali al-'Adawi (vol. ii) (1189). Cairo, 1307. A very wellknown commentary. Goes into grammatical and syntactical details. Does not as a rule go into arguments. There is also a larger commentary by al-Kharashi. (j) By Ibr. b. Mar'i al-Shabrakhiti (1106), in three sizes, (k) By A.
Page 363 - However, this is absurd, for their jizyah is too well-known to be a secret, and in fact they have been accustomed to sell these lands to one another and inherit them from one another from that time to this, and so we know that the correct view is that of our own doctors, namely, that he (Omar) set them free as a...
Page 409 - Furthermore there is no prejudice in this for the soldiers' interests, for although in the case of distribution the benefits are more immediate, in the other case they are more persistent. Then, too, future generations also have a right in these lands, and should the lands be distributed among the victorious army, future Moslems would have been wronged.1 The imam has also several options concerning the people themselves inhabiting the country conquered.
Page 362 - Abbadan, both on the Euphrates and in breadth between the streams 'Udhayb near Kufah, and Hulwan. This territory was called Sawad, meaning black, because owing to its rich flora it appeared black from a distance. The Sawad is kharaj land because 'Omar in the presence of the Companions imposed on it the kharaj. According to the Hanifites the Sawad was conquered by force and its lands were left in the ownership of their original owners who may therefore sell their lands to one another and in general...
Page 431 - ... they are not allowed to hoard the revenues. It is recommended that the imam and the collector do not advance to themselves their salaries for the coming month, but that they take their salaries only for the current month. The dhimmis have no share in the revenues of the treasury, except when the imam sees a dhimmi starving from hunger, in which case it is his duty to give him something from the treasury, because the dhimmi is residing in the Moslem state and the imam is under obligation ('alayhi)...

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