The tax system established by Hazrat Umar (RA); (An Analytical Study of the Four Schools of Jurisprudence)

حضرت عمررضی اللہ عنہ  کا مرتّب کردہ ٹیکسز کا نظام؛فقہی مذاہب اربعہ کاتجزیاتی مطالعہ

Abstract

In Islam, taxes were first collected in the form of customs duties and it was Farooq Azam who first ordered the collection of this customs duty in an organized manner. Those taxes should also be collected from their traders in the same manner as customs duties are collected from our traders in non-Muslim states. The reasoning of the four juristic schools regarding customs duty was also investigated. The four Imams agree on its collection. Imam Abu Yusuf states that if Dhimmi(ذمی) goods are transported from Muslim countries to Dara al-Harb, then customs duty should be collected every time they pass through. Imam Shafi'i, Imam Malik, and Imam Ahmad ibn Hanbal state that only one bar of customs duty should be collected per year. Regarding the amount of customs duty, Imam Abu Yusuf says that if goods worth two hundred dirhams or twenty shekels(مثقال) are carried, one fortieth of it should be collected from Muslims, one twentieth from dhimmis, and one tenth from the Harbiyyah. Imam Shafi'i says that it should be collected as Farooq al-A'zam said, that is, one-fourth of the tithe should be collected from the Muslims, half a tithe from the Dhimmis, and one-tenth from the Ahl al-Harb. Imam Malik says about this issue that one-tenth should be collected from the Ahl al-Harb merchants, and Imam Ahmad ibn Hanbal says that one-tenth was collected from the Banu Taghlib. While determining the status of customs duty, Imam Abu Yusuf (may Allah have mercy on him) and Imam Ahmad bin Hanbal are of the same opinion. They call customs duty a tribute, while Imam Shafi'i and Imam Malik call customs duty a Jizya. The analysis of the article will be presented in the form of a summary at the end of the article.