Joukowsky Institute for Archaeology & the Ancient World
Box 1837 / 60 George Street
Providence, RI 02912
Telephone: (401) 863-3188
Fax: (401) 863-9423
Posted at Dec 04/2010 04:23PM:
Harrison Stark: The kharaj and 'ushr were two forms of taxation by which the Muslim authorities extracted revenue from their subjects. The kharaj was a land tax that was originally paid only by non-Muslims, whereas Muslims had to pay the 'ushr -- a religious tithe. Eventually however, the term kharaj comes to describe any tax paid to the Muslim authorities. Certain institutions, like the waqf, were exempt from both.
Posted at Dec 06/2010 03:38PM:
ian: They represent the changing fiscal administration of Islamic lands that was intimately tied to the rulings of the fuqaha who could give legitimacy to new taxation policies.