A poll tax, or capitation tax, imposed on all able-bodied non-Muslim subjects of the Islamic state. It was required of (see ), who were , Jews, and other monotheistic non-Muslims with a protected status. They were barred from enlisting in Islamic armies, and their poll tax was supposed to pay for Muslims to take their place in fighting the battles of Islam. The jizyah was totally independent of the , which was levied on land rather than individuals.

The jizyah, fixed in the seventh century by Caliph ‘Umar ibn al- Khattat, originally amounted to forty-eight dirhems for the rich, twenty-four for the middle class, and twelve for the poor (Ye’or, 1985, p. 185). This estimate, however, was subject to greater increase by the imams, who did not hesitate to multiply it under later caliphs.

BIBLIOGRAPHY

  • Berchem, M. van. La Propriété territoriale et l’impôt foncier. Leipzig, 1886.
  • Butler, A. The Conquest of Egypt. , 1902, repr. New York, 1973; 2nd ed., Oxford, 1978; paperback ed. New York, 1981.
  • Fagnan, E., trans. Abou Yousof Ya‘Koub: Le livre de l’impôt foncier (Kitab el-Kharad). Paris, 1921.
  • “Kharadj.” In Encyclopaedia of Islam. Leiden, 1978.
  • Kramer, A. von. Kulturgeschichte des Orients unter den Chalifen, 2 vols. Vienna, 1875-1877; reprint ed., Aalen, 1966.
  • Wellhausen, J. Das arabische Reich und sein Sturz. , 1902. Ye’or, Bar. The Dhimmi: Jews and Christians Under Islam, trans. from French, D. Maisel, P. Fenton, and D. Littman. Rutherford, Calif., and London, 1985.

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