جزیه گزیت

جزیه. از گزیت فارسی به معنی مالیات و خراج است ودر اسلام خراجی است که از اهل کتاب گرفته می‌شود تا در قلمرو اسلامی جان و مالشان حفظ شود.

جزیه واژه عربی‌شده واژه پارسی گزیت است، که در پهلوی به معنای مالیات سرانه به کار می‌رفته‌است. گزیت یا سرگزیت، مالیات نقدی بود که ساسانیان، پیش از اسلام از یهود و نصاری می‌گرفتند.[۱] اصل واژه عبری یا آرامی بوده است و از گزیتا به معنی جدایی گرفته شده‌است.

تاریخچه مالیات پیش از اسلام [ویرایش]

این بخش از کتاب حسابداری مالیاتی نویسنده ابراهیمی مند انتشارات آوای کلک آورده شده است: [۲]

بی شک کمتر کشوری را می توان از لحاظ پیشینه کهن تاریخی یافت که بتواند با ایران رقابت و همآوردی کند. در این میان دوره هخامنشیان (330 –550 پیش از میلاد) یکی از دوره های پر رونق و شکوفای تاریخ ایران است. در این دوره است که پادشاهان کارآمدی مانند کوروش بزرگ (کوروش دوم) و داریوش بزرگ (داریوش اول) خودنمایی کردند و با اندیشه درست خود یکی از شکوفاترین تمدن های بشری را به جهانیان نشان دادند. در سنگ نوشته های هخامنشیان به کلمه باجی(baji) برمی خوریم که برابر با واژه مالیات است که امروزه بکار می بریم. کلمه دیگری که در آن زمان به این معنی بکار می رفته کلمه خراگ (خراج) است. نظر به اینکه مالیات اصلی را باژ یا باجی (باج) می نامیدند، کلمه خراگ (خراج) می بایستی مربوط به هدایا و ارمغان هایی بوده باشد که مردم به میل و رغبت خود می پرداختند. یعنی همان «دورای» یونانی با این تفاوت که در زمان داریوش بزرگ، زمان پرداخت آن مشخص و معین شد. کسنوفون (گزنفون) در مورد اقدامات کوروش در زمینه خراج و مالیات می نویسد: چون (کوروش) برای نگهداری و بهسازی امپراطوری بزرگی که بنیاد نهاده بود نیاز به توان مالی بسیار و نقدینگی فراوانی داشت بنابراین اصلاح وضع مالی مردم و وصول مالیات منظم را در صدر امور پادشاهی خود قرار داد [۳]

مالیات در ایران روزگاران هخامنشی در زمان جهانداری داریوش بزرگ از نظم و ترتیب بهتری برخوردار گردید. کشورهای پیرو این شاهنشاهی بزرگ که به منزله استانی در آن روزگار بشمار می رفتند به فراخور جمعیت، موقعیت، محصول، صادرات و توان مالی، مقداری جنس، مبلغی نقد یا شمش هایی از طلا و نقره می پرداخته اند و استانداران (خشتره پاونها) نیز مسئول ستاندن و پرداخت آن بوده اند [۴]

دکتر احتشام می گوید از آنجاییکه هدف داریوش بزرگ فقط گرفتن مالیات و انباشت آن در خزانه نبود، پس از برقراری شاهنشاهی ایران و توسعه مرزهای آن و ورود اقوام گوناگون در امپراتوری ایران، تاسیس یک دستگاه وصول مالیات و تصویب قوانین به منظور تنظیم امور شهرنشینها و اداره اقتصادی کشور بایسته به نظر می رسید. [۵] داریوش بزرگ پس از بررسی و ثبت زمینها و املاک و تعیین مقدار مالیاتی که به هر کس تعلق می گرفت، زمینها را به بخشهای کشاورزی که پارسنگ (parasang) می نامیدند تقسیم کرد و هر پرسنگ وادار به پرداخت مبلغ معینی مالیات در سال گردید. البته این مالیات به فراخور مقدار محصولی بود، که هر دهیاوه در سال بدست می آورد و آن بوسیله فرماندار گردآوری و به خزانه ها فرستاده می شد. [۶] در زمان داریوش وضع مالیاتها عادلانه و بر اساس ممیزی دقیقی بود که در تمام کشورهای وابسته و پیرو بوسیله خود داریوش تقسیم بندی و پایه گذاری شده بود. [۷] مانند این ممیزی بیش از دو هزار سال بعد در انگلستان عملی شد. این ممیزی همگانی مالیاتی یکی دیگر از دلایل نامداری و نبوغ داریوش به عنوان شاهنشاهی اندیشمند و شایسته است. [۸] در این مورد پلوتارک می نویسد، هنگامی که داریوش مالیات جنسی و نقدی وضع می کرد، بازرسانی را پنهانی به استانها می فرستاد تا ببیند مالیات گفته شده برای مردم قابل پرداخت و پذیرفته شده می باشد یا خیر و با وجود آنکه فهمید که در اندازه توانایی مردم است باز آن را به نیمه کاهش داد [۹]

داریوش نه تنها یک قانونگذار و یک سازمان دهنده بود، بلکه با اندیشه روشنی که داشت، یک اقتصاد دادن برجسته نیز بشمار می رفت. داریوش اول داریوش بزرگ به خوبی درک کرده بود که کامیابی و سعادت یک ملت و در نتیجه دوام و بقای سلطنت بر پایه اقتصادی سالم استوار است. او دریافته بود که نخستین شرط پایداری کشور برقراری قانون و سامانه در امور اقتصادی است. بر اساس همین خردورزی بود که پیمانه ها را بر پایه درستی گذاشت و آن سیستم پولی را که پیش تر نیز وجود داشت بهبود بخشید. بنا بر عقیده ای که همگانی شده و برآمده از نظر یاد شده است برپایی یک سامانه (سیستم) مالیاتی و گسترش آن در سراسر قلمرو شاهنشاهی هخامنشی از نوآوریهای داریوش است [۱۰]

نوآوریهای داریوش در زمینه امور مالی بنا به نوشته دکتر احتشام بقرار زیر است:

1.داریوش بیشتر نسبت به مالیات مالیات نقدی تمایل نشان می داد تا به مالیات جنسی.

2.داریوش به همه خشاسه پاوه ها (شهرب نشینها)، فرمان داد تا مالیاتی را که وصول می کنند از نوع شمش باشد. پیش از داریوش شهرب نشینها خواه دارای کان (معدن) طلا باشند یا نباشند بایستی مالیات خود را به صورت شمش طلا بپردازند و مناطقی که دارای این فلز نبودند می بایستی اجناس خود را با فروش آنها به وجه نقد تبدیل کنند و مالیات خود را نقدا به خزانه سلطنتی بپردازند همین امر موجب شد که تحول بزرگی در زمینه امور اقتصادی پدید آید و از این نظر پیشرفت های شایانی در مناطق مختلف امپراطوری به وقوع بپیوندد.

3.داریوش مقدار مالیات مالیات را که هر دهیاوه می بایست بپردازد خود تعیین می کرد مثلا برای بابل یک هزار تالان، برای مصر هفتصد تالان، برای لودیا پانصد تالان و... مالیات در نظر گرفته شده بود. البته روشن است که پیش از مقرر شدن مقدار مالیات هر دهیاوه، به فرمان این شاهنشاه از وضع هر یک از آنها درباره مقدار و نوع کالا، تولید و چگونگی آب و هوا و عوامل دیگری که موثر در امور تولیدی هستند اطلاعات لازم بدست می آمد تا به ساکنان ستمی نشود و مالیات از روی دادگری و سزاواری ستانده شود. بدین گونه مقصود داریوش عبارت بوده است از الف) جلوگیری از زورگویی خشاسه پاوه ها در اضافه کردن مبلغ مالیات به منظور خشنودی شاهنشاه و ب) جلوگیری از کم کردن آن به منظور بدست آوردن محبوبیت و در پرتو این محبوبیت برانگیختن مردم بر ضد حکومت مرکزی.

4.داریوش بزرگ افزون بر تعیین مبلغ مالیات هر شهرب نشین به نسبت درآمد و آب وهوای آن منطقه، مقدار هدایایی را که به نام خراگ (دورا) از طرف اعراب و حبشیها و کولخسیها پرداخت می شد مشخص کرد.

5.داریوش نه فقط پرداخت مالیات مالیات و هدایا را دارای شرایط و مقررات کرد بلکه یک سازمان دارایی که دارای شاخه هایی گوناگون بود نیز بوجود آورد. این دستگاه با شرایط و قوانین معینی اداره می شده است و اجرای مقررات آن در هر دهیاوه شاهنشاهی به استاندار واگذار می گردیده است [۱۱]

مالیات هایی که داریوش در زمان سلطنت خود بر پا نمود تا آخرین دوران حکومت هخامنشیان بی تغییر باقی ماند [۱۲]

پس از آن در زمان ساسانیان گرفتن مالیات صورت کاملتری بخود گرفت و سه نوع مالیات به نامهای زمین، سرشماری و سرانه دریافت می شد.

در اسلام [ویرایش]

در اسلام، جزیه از هنگامی که آغاز شد که مسلمانان پس از گشودن سراسر شبه‌جزیره عربستان در پی کشورگشایی و فتح دیگر کشورها و سرزمین‌ها بودند. آیه جزیه در قرآن به مسلمانان می‌گوید که اهل کتاب در قلمرو اسلامی باید جزیه بپردازند.[۱۳] جهاد و دفاع از دولت اسلامی بر مسلمانان واجب است و بر غیرمسلمانان که در حمایت دولت اسلامی زندگی می‌کنند به‌جای آن جزیه واجب شده‌است.
کودکان، زنان، پیرمردان و نابینایان از پرداخت جزیه معاف‌اند. مقدار جزیه بستگی به صلاح‌دید حاکم اسلامی و رعایت حال پرداخت‌کنندگان دارد. دولت می‌تواند اهل ذمه را از دید درآمد و ثروت طبقه‌بندی کند و بر اساس توان پرداخت آنان سالانه مبلغی را مقرر کند. کم و زیادکردن این مقدار نیز بستگی به دیدگاه دولت اسلامی دارد. در صدر اسلام مقدار جزیه از یک تا سه دینار در سال متغیر بود. اقلیت‌های مذهبی به خاطر پرداخت جزیه از پرداخت خمس و زکات هم معاف هستند.

پانویس [ویرایش]

↑ مسیحیت در ایران، تا صدر اسلام، سعید نفیسی، انتشارات اساطیر، چاپ اول، صفحه ۳۸
↑ حسابداری مالیاتی، ابراهیمی مند مهدی و مصطفوی مندی سمیرا- اننشارات آوای کلک- چاپ 1388 صفحه 20 و 21
↑ گزنفون کوروش نامه [کتاب] / مترجم مشایخی رضا. - تهران : بنگاه ترجمه و نشر کتاب، 1342.
↑ سامی علی. تمدن هخامنشی [کتاب]. - تهران : انتشارات چاپخانه موسوی شیرازی، 1343. - جلد 2 : ص. 64.
↑ احتشام مرتضی. ایران در زمان هخامنشیان [کتاب]. - تهران : شرکت سهامی کتابهای جیبی، 2535. - 1 : ص. 111.
↑ احتشام مرتضی. ایران در زمان هخامنشیان [کتاب]. - تهران : شرکت سهامی کتابهای جیبی، 2535. - 1 : ص. 112.
↑ هوار کلمان. ایران و تمدن ایرانی [کتاب] / مترجم انوشه حسن. - تهران : امیرکبیر، 1375.
↑ آربری آ. ج. میراث ایران [کتاب] / مترجم بیرشک احمد. - تهران : بنگاه ترجمه و نشر کتاب، 1336.
↑ سامی علی. تمدن هخامنشی [کتاب]. - تهران : انتشارات چاپخانه موسوی شیرازی، 1343. - جلد 2 : ص. 64.
↑ احتشام مرتضی. ایران در زمان هخامنشیان [کتاب]. - تهران : شرکت سهامی کتابهای جیبی، 2535. - 1 : ص. 101.
↑ احتشام مرتضی. ایران در زمان هخامنشیان [کتاب]. - تهران : شرکت سهامی کتابهای جیبی، 2535. - 1 : ص. 108 تا 111.
↑ داندامایف م. آ. ایران در دوران نخستین پادشاهان هخامنشی [کتاب] / مترجم ارباب روحی. - تهران : انتشارات علمی و فرهنگی، 1372. صفحه 304
↑ توبه ۲۹
منبع [ویرایش]

مبانی فقهی اقتصاد اسلامی، داراب نبی‌زاده، انتشارات نور علم ۱۳۸۵.
[نمایش]
ن • ب • و
موضوعات اسلام
رده‌های صفحه: اصطلاحات اسلامی اقتصاد اسلامی تاریخ مالیات شریعت

قس عربی
الجِزْیَة هی قدر من المال یدفعه من هو قادر على القتال من المسیحیین والیهود (أهل الذمة) فی بلاد المسلمین مقابل حمایتهم ویعفى منه الکهول والنساء والاطفال والعجزة والمعاقین والذین یقاتلون فی صفوف المسلمین،[1] ویفرض على المسلمین دفع الزکاة التی تؤخذ من الأغنیاء وترد على الفقراء والمساکین.
یقول د. نبیل لوقا بباوی: «إن الجزیة التی فرضت على غیر المسلمین فی الدولة الإسلامیة بموجب عقود الأمان التی وقعت معهم، إنما هی ضریبة دفاع عنهم فی مقابل حمایتهم والدفاع عنهم من أی اعتداء خارجی، لإعفائهم من الاشتراک فی الجیش الإسلامی حتى لا یدخلوا حرباً یدافعون فیها عن دین لا یؤمنون به. ومع ذلک فإذا اختار غیر المسلم أن ینضم إلى الجیش الإسلامی برضاه فإنه یعفى من دفع الجزیة». ویتابع د. لوقا قوله: «إن الجزیة کانت تأتی أیضاً نظیر التمتع بالخدمات العامة التی تقدمها الدولة للمواطنین مسلمین وغیر مسلمین، والتی ینفق علیها من أموال الزکاة التی یدفعها المسلمون بصفتها رکناً من أرکان الإسلام. وهذه الجزیة لا تمثل إلا قدرا ضئیلا متواضعاً لو قورنت بالضرائب الباهظة[ما هی؟] التی کانت تفرضها الدولة الرومانیة على المسیحیین فی مصر، ولا یعفى منها أحد. فی حیث أن أکثر من ٧٠% من الأقباط الأرثوذکس کانوا یعفون من دفع هذه الجزیة. فقد کان یُعفى من دفعها: القُصّر والنساء والشیوخ والعجزة وأصحاب الأمراض والرهبان».
ولم تکن الجزیة من مستحدثات الإسلام فقد فرضها الیونانیون القدماء على شعوب سواحل آسیا لحمایتها من هجمات الفینیقیین وعرفت باسم "ضریبة الرؤوس" فی القرن الخامس المیلادى، کما فرضها الفرس والروم على الشعوب الخاضعه لهم.
من افکار تطبیق نظام الجزیه فی الإسلام على غیر المسلمین من أهل الذمة هو ان مصارف الزکاة المفروضة على المسلم والمکلف ولی الأمر بجمعها وتوزیعها على أبواب استحقاقها الشرعیة لا تطال بتحصیلها أهل الکتاب ولا تطال بأبواب أنفاقها أهل الکتاب (الذمیین) وحتى لا تتداخل مصادر التحصیل التی یترتب علیها منافذ انفاق فقد اعتمد مسمى أخر ضریبی للذمیین (من هم فی حمایة الدولة الإسلامیة وضمن حدودها) وهو الجزیة ولم یثبت التایخ الإسلامی یوما أن الجزیة فاقت فرض الزکاة على المسلم ولم یکلف الذمی یوماً بما زاد عما کلف به الذمی لا بل کان التکلیف ادنى وخاصة فی المجال العسکری. ولم یمنع غیر المسلم من منصب سیاسی غیر منصب الخلیفة [بحاجة لمصدر]
[عدل]جزیة أهل الذمة (الضرائب)

مقال تفصیلی :أهل الذمة
أهل الذمة کان واجب علیهم ان یدفعوا الجزیة الضرائب - وهی شرط مرکزی للذمة بشکل عام. {قَاتِلُواْ الَّذِینَ لاَ یُؤْمِنُونَ بِاللّهِ وَلاَ بِالْیَوْمِ الآخِرِ وَلاَ یُحَرِّمُونَ مَا حَرَّمَ اللّهُ وَرَسُولُهُ وَلاَ یَدِینُونَ دِینَ الْحَقِّ مِنَ الَّذِینَ أُوتُواْ الْکِتَابَ حَتَّى یُعْطُواْ الْجِزْیَةَ عَن یَدٍ وَهُمْ صَاغِرُونَ } (29) سورة التوبة تقول أن الجزیة یجب أن تأخذ من غیر المسلمین کشرط لایقاف الجهاد. عدم دفع الجزیة مع القدرة على دفعها قد یؤدی إلى إلغاء عهد حمایة حیاة وممتلکات الذمّی، وبهذا یواجه الذمّی ان یتحول بدینه إلى الإسلام، (أو أن یسجن، حسب ما قرر أبو یوسف، القاضی الأعلى - قاضی دینی - للخلیفة العبّاسی هارون الرشید وذلک فیما إذا رفض دفع الجزیة) فاذا اعتنق الإسلام فرضت علیة الزکاة.

^ قضیة الجزیة -- الشیخ القرضاوی
تصنیفات: مقالات بدون مصدر منذ ١٦ إبریل، ٢٠١٢اصطلاحات إسلامیةاقتصاد إسلامی

قس مصری

الجزیه فى الاسلام هیا ضریبه بیدفعها المواطنین اللى یقدرو یحاربو لکنهم مش مسلمین فى دوله اسلامیه و بیتمنعو من دخول جیش الدوله

المحتویات [عرض]
[تعدیل]أصل الکلمه

أصل کلمة الجزیة عربى من کلمة جزء بمعنا حته من حاجه و کانت فى الأصل معناها ضریبه

[تعدیل]المبرر

سبب فرض الجزیه اللى بیتقال هو إن المسلمین بیدافعو عن المواطنین اللى مش مسلمین



[تعدیل]البدایه

اکمن العرب ماکانش عندهم نظام ضرایب خاص بیهم اتبعو نظام الضرایب البیزنطى اللى کان بیتکون من ضریبة خراج الأرض و غیرها زى ماهو و زودو علیها ضریبة الراس ( الجزیه ) زى ما کان الحال ایام الاحتلال الرومانى ، لکن مجموع الضرایب اللى کانت بتتلم فى ولایة عمرو ابن العاص اللى بقى والى على مصر کانت 12 ملیون دینار بعد ما کانت 20 ملیون دینار ایام البیزنطیین [1]. ضریبة الراس أو الجزیه کان بیدفعها المصریین نقداً و ضریبة الأرض أو الخراج کانت بتتدفع بکمیات من القمح و الغلال التانیه. بینت الدراسات الحدیثه ان مبلغ ال 2 دینار اللى کان بیاخده العرب من الفرد المصرى هو رقم متوسط مش رقم ثابت. فى بدایة فرض الجزیه الحد الأدنى کان دینار لکن المصریین من الطبقى الوسطى کانو بیدفعو 12 درهم و من الطبقه العلیا کان بیدفع الفرد منهم من 24 درهم لدینارین والاغنیا کانو بیدفعو 4 دنانیر. الجزیه و الضریبه کانت بتحددهم السلطه المرکزیه فى کل قریه و بعدین کان المبلغ بیتطلب و بیتاخد من کل واحد.

فى عصر الاحتلال الرومانى أراضى مصر کانت ملک للامبراطور الرومانى فى روما ، و ماکانش مسموح للمصرى انه یمتلک ارض فى مصر. البیزنطیین غیرو الوضع ده و سمحو للمصریین بإمتلاک اراضى مقابل ضرایب یدفعوها للامبراطور فى قسطنطینیه. تحت الحکم العربى استمر الوضع زى ما کان فى الفتره البیزنطیه لکن رجعو ضریبة الراس. الخلیفه عمر بن الخطاب اصدر قانون بمنع العرب من امتلاک اراضى بره جزیرة العرب [2].

[تعدیل]مصادر

↑ عزیز سوریال، تاریخ المسیحیة الشرقیة، 107
↑ Britannica, p.487 and 488 /vol.6
تصانیف: ضرایب


قس اردو

وہ ٹیکس جو کسی ملک کو فتح کرنے کے بعد غیر مسلم آبادی سے وصول کیا جاتا ہے۔ جب مسلمان کسی ملک کو فتح کرتے تھے تو وہاں کی غیر مسلم رعایا کو اسلام قبول کرنے کی تلقین کرتے ۔ اگر وہ لوگ اسلام قبول نہ کرتے تو ان سے جزیہ لیا جاتا تھا۔ جو لوگ جزیہ دیتے تھے انھیں اہل ذمہ یا ذمی کہتے تھے۔ ان کو اپنی عبادت اور مذہبی رسوم ادا کرنے میں پوری آزادی ہوتی تھی۔ اور ان کی حفاظت حکومت کا فرض ہوتا تھا۔ وہ جنگی خدمات سے بھی آزاد ہوتے تھے۔ جبکہ مسلمانوں پر جنگی خدمت فرض تھی۔ بوڑھوں ، بچوں ، اپاہجوں ، غلاموں ، اور پاگلوں کو جزیہ سے مستسنی قرار دیا جاتا تھا۔
جزیہ ہر بالغ مرد اور عورت سے اس کی مالی حیثیت کے مطالق نقد یا جنس کی صورت میں لیا جاتا تھا۔ اس کی کم سے کم رقم ایک دینار اور زیادہ سے زیادہ چار دینار سالانہ تھی۔ جزیہ ترکان عثمانی کی حکومت میں جاری رہا۔ جزیہ کی ساری رقم بیت المال میں جمع ہوتی تھی۔ابتدا میں جزیہ ادا کرنے والے کے گلے میں جست کی مہر لٹکا دی جاتی تھی۔ لیکن خلیفہ ہشام نے اس کی جگہ باقاعدہ تحریری رسید کا طریقہ رائج کیا۔ جزیہ شخصی اور ذاتی محصول تھا اور خراج علاقائی محصول جو زمین پر لگتا تھا۔
زمرہ جات: تاریخ اسلاممذہبی اصطلاحاتاسلامی معاشیات

قس ترکی استانبولی

Cizye
Vikipedi, özgür ansiklopedi
Cizye, Osmanlı İmparatorluğu'nda Hıristiyan tebaadan ve Hristiyan memleketlerinden himaye karşılığında alınan baş vergisidir. Askerlik yapmaya elverişli gayrimüslim halktan alınan bir vergidir. Osmanlı ordusu bir Hristiyan ülkesine vardığı zaman, muhatabına üç seçenek sunardı:
İslam’ın kabulü
Cizye
Savaş.
Cizye vermeyi kabül eden Hristiyanlar günlük hayatlarında, iş ve dini ibadetlerini devlet himayesinde gerçekleştirebilirlerdi.
Islahat fermanıyla kaldırılmıştır. Sakatlardan, kadınlardan, çocuklardan ve papazlardan alınmazdı.
Kaynakça [değiştir]

Özhan Öztürk. Karadeniz: Ansiklopedik Sözlük. 2. Cilt. Heyamola Yayıncılık. Istanbul. 2005. ISBN 975-6121-00-9.
Kategori: Osmanlı Devleti'nde vergiler

قس آلمانی

Dschizya (arabisch ‏جزیة‎, DMG ǧizya ‚Kopfsteuer, Tribut‘) ist die Bezeichnung für die den nichtmuslimischen Schutzbefohlenen (Dhimmi) unter islamischer Herrschaft auferlegte Steuer.
Inhaltsverzeichnis [Anzeigen]
Die Dschizya im Koran und in der Koranexegese [Bearbeiten]

Die Erhebung dieser Steuer von der unterworfenen nichtmuslimischen Bevölkerung, sofern es sich um so genannte Schriftbesitzer (ahl al-kitab), also Juden und Christen, handelt, gründet sich auf den Koran:
„Kämpft gegen diejenigen, die nicht an Gott und den jüngsten Tag glauben und nicht verbieten (oder: für verboten erklären), was Gott und sein Gesandter verboten haben, und nicht der wahren Religion angehören – von denen, die die Schrift erhalten haben – (kämpft gegen sie), bis sie kleinlaut aus der Hand (?) Tribut entrichten!“
– Koran, Sure 9, Vers 29: Übersetzung von Rudi Paret
Der Koranvers, der nach übereinstimmenden Äußerungen der Koranexegese (tafsīr) – zu nennen sind hier u. a. at-Tabari, Ibn Kathir und az-Zamachschari – vor dem historischen Hintergrund der Feldzüge Mohammeds gegen Byzanz und dessen arabischstämmige Verbündete im Norden der Arabischen Halbinsel im Jahre 629 entstand,[1] war die Grundlage juristischer Erörterungen in der Rechtsliteratur des späten 7. und frühen 8. Jahrhunderts.[2] Die Höhe der Steuer war vom Umfang des jeweiligen persönlichen Eigentums des Steuerpflichtigen abhängig und demnach keine Kollektivsteuer.[3]
Die Dschizya im islamischen Recht [Bearbeiten]

Die islamische Jurisprudenz behandelt die Dschizya in den Kapiteln des Dschihad und in den Schriften über das islamische Kriegsrecht, in denen die Rechte und Pflichten der Nichtmuslime ausschließlich aus islamischer Sicht näher geregelt sind. Durch die Entrichtung dieser Kopfsteuer wurden sie zu „Schutzbefohlenen“, die unter muslimischer Obrigkeit Schutz ihres Lebens und ihres Eigentums - dessen Umfang wiederum vom islamischen Recht festgelegt wurde - sowie das Recht auf die freie Ausübung ihrer religiösen Bräuche genossen, welche ebenfalls den Einschränkungen der geltenden islamischen Gesetze unterworfen waren.[4]
Die ältesten Rechtsbestimmungen über die Besteuerung von Nicht-Muslimen, deren Entstehung in die umayyadische Zeit zurückreicht und mit Namen wie al-Auzāʿī, Abu Hanifa, Malik ibn Anas und asch-Schafii verbunden ist, sind in at-Tabaris Werk „Die kontroversen (Lehrmeinungen) der Rechtsgelehrten“ erhalten.[5]
Zahlungspflichtig waren erwachsene, geistig und körperlich gesunde und zahlungsfähige Männer. Frauen, Kinder und Bettler, aber auch Mönche armer Klöster waren dschizya-frei. Die Kopfsteuer sollte bar oder in solchen Naturalien, die islamrechtlich zulässig sind, entrichtet werden. Der obige Koranvers ist für die Vertreter der islamischen Rechtsschulen (Madhab) einer der zahlreichen Beweise für die Herrschaft und Überlegenheit des Islam über die nichtmuslimischen Untertanen im islamischen Reich. Die Höhe der zu entrichtenden Steuer variierte je nach Region und Epoche des islamischen Reiches. Die Befreiung Steuerpflichtiger von der dschizya war nur durch Übertritt zum Islam möglich. Da die Abgaben der nicht-muslimischen Bevölkerung unter islamischer Herrschaft den größten Teil der steuerlichen Einnahmen der Muslime ausmachten, bestand auf muslimischer Seite wenig Interesse an einer Islamisierung der jeweiligen Gebiete.[6] Dies ging so weit, dass zu Beginn des achten Jahrhunderts die Konversion von Nicht-Muslimen zum Islam zeitweise verboten wurde.[7]
Arten der Besteuerung von Nichtmuslimen [Bearbeiten]

Welche immense Bedeutung diese Art der Besteuerung im islamischen Staatswesen und im Fiqh hatte, bestätigen die umfangreichen Ausführungen des Juristen Ibn Qayyim al-Dschauziya (1292-1350) in seinem grundlegenden Buch unter dem Titel Ahkam ahl al-dhimma / ‏أحکام أهل الذمة ‎ / Aḥkām ahl al-ḏimma /‚Rechtsvorschriften für die Schutzbefohlenen‘, in dem er die Dschizya-Frage auf über 160 Seiten zusammenfassend darstellt.
Die Art der Besteuerung war unterschiedlich: a) Kopfsteuer in den durch einen Friedensvertrag (sulh) unterworfenen Gebieten - so der Vertrag Mohammeds mit den Christen von Nadschran auf der Wüstenroute zwischen Mekka und dem Jemen, b) die Kopfsteuer in den durch Gewalt (ʿanwa) unterworfenen Gebieten, deren Bevölkerung sich den Muslimen nicht freiwillig ergab. Bei der letzterwähnten Besteuerungsart lagen Umfang und Höhe der Steuern allein im Ermessen der muslimischen Obrigkeit, sie waren keine Gemeinschafts- sondern Personen(Kopf-)steuern. [8]
Die Legitimität der Besteuerung [Bearbeiten]

Die Legitimität dieser Steuererhebung ist in der islamischen Rechtslehre eingehend und kontrovers diskutiert worden. Einstimmigkeit herrscht unter den Rechtsgelehrten darüber, dass die Legitimität der Kopfsteuer sowohl im Koran - in der oben genannten Sure 9, Vers 29 - als auch in der Sunna von Mohammed und seinen Anweisungen begründet sei. Rechtsgelehrte - wie asch-Schafii - waren der Ansicht, dass die Entrichtung der Kopfsteuer ein Zeichen der Unterwürfigkeit derjenigen sei, die die Lehren des Islam nicht annehmen wollen: „...bis sie kleinlaut aus der Hand Tribut entrichten. “ [9]
Spätere islamische Juristen sahen in der Erhebung der Kopfsteuer einen Anreiz zur „Rechtleitung“ derjenigen, die vor die Wahl gestellt wurden, entweder in den Islam einzutreten oder in ihrem „Unglauben“ (kufr) zu verharren. Schließlich betrachtete man die Kopfsteuer - unter welchen Bedingungen auch immer sie verhängt wurde - als eine sichere Einnahmequelle für den islamischen Staat: „Sie gilt als eine Art Erniedrigung für sie (Nicht-Muslime) und eine (finanzielle) Unterstützung für uns“. Im zeitgenössischen Verständnis dieser Steuerpolitik in der islamischen Geschichte heißt es: „Die Geldeinnahme an sich ist bei der Legitimation der Dschizya nicht ausschlaggebend. Ausschlaggebend ist vielmehr die Unterwerfung der Schutzbefohlenen (ahl al-dhimma) der Herrschaft der Muslime, in ihrem Kreis zu leben, um die Vorzüge des Islam und die Gerechtigkeit der Muslime kennenzulernen. Damit diese Vorzüge für sie überzeugende Beweise dafür sind, sich vom Unglauben (kufr) abzuwenden und den Islam anzunehmen.“[10]
Die Dschizya im Osmanischen Reich [Bearbeiten]

Das Dschizya-System bestand im Osmanischen Reich bis in die Zeit des Krimkrieges und wurde mit dem Hatt-ı Hümâyûn / ‏خط همایون‎ /‚Großherrliches Handschreiben‘ vom 18. Februar 1856 durch eine Militärbefreiungssteuer (bedel-i askerî / ‏بدل عسکری‎) ersetzt.[11] Nach der Revolution Atatürks wurde die Dschizya endgültig abgeschafft; seitdem leisten in der Türkei auch Christen Militärdienst.
Einzelnachweise [Bearbeiten]

↑ Siehe auch: Theodor Nöldeke: Geschichte des Qorāns. Bd. 1. S. 223-224, Leipzig 1909
↑ al-mausu'a al-fiqhiyya. Bd. 15. S.149-207.
↑ Uri Rubin: Quran and Tafsīr. The case of „ʿan yadin“. In: Der Islam, Bd. 70 (1993), S.133-144
↑ Mark R. Cohen: Unter Kreuz und Halbmond: die Juden im Mittelalter. C.H.Beck, 2005. S. 71
↑ Joseph Schacht (Hrsg.): Das Konstantinopeler Fragment des Kitāb Iḫtilāf al-Fuqahāʾ des Abū Ǧaʿfar Muḥammad ibn Ǧarīr aṭ-Ṭabarī. Brill, Leiden 1933. S. 199-241
↑ Albrecht Noth: Früher Islam. In: Ulrich Haarmann (Hrsg.): Geschichte der arabischen Welt. C. H. Beck, 1987. S. 92 f.
↑ W. Montgomery Watt: Islamic Conceptions of the Holy War. In: Th. P. Murphy: The Holy war. Ohio State University Press, 1974. S. 149
↑ al-mausuʿa al-fiqhiyya,Bd. 15. S. 161
↑ al-mausuʿa al-fiqhiyya, Bd. 15. S. 158 gemäß der Koranexegese von asch-Schafii und anderen klassischen Quellen. Zur Interpretation des Koranverses siehe: Meir J. Kister: „'An yadin“ (Qur'ān, IX/29). In: Arabica 11 (1964), S. 272-278. Auch in: Rudi Paret (Hrsg.): Der Koran. Wissenschaftliche Buchgesellschaft, Darmstadt 1975. S. 295-303
↑ al-mausuʿa al-fiqhiyya, Bd. 15. S. 159-160
↑ Halil İnalcık: Cizye. Osmanlılar’da Cizye. In: Türkiye Diyanet Vakfı İslâm Ansiklopedisi. Bd. 8, TDV Yayını, Istanbul 1993, S. 48.
Literatur [Bearbeiten]

Daniel C. Dennett: Conversion and the Poll Tax in Early Islam. Harvard University Press, 1950
Abu Yusuf Yaqub ben Ibrahim Ançari, E. Fagnan (Hrsg., Übersetzer): Le livre de l'impot foncier (Kitab el-Kharâdj). Paris 1921
The Encyclopaedia of Islam. Bd. 2.559. Brill, Leiden
Al-mausu'a al-fiqhiyya (Enzyklopädie des islamischen Rechts). Herausgegeben vom Ministerium für Waqf und Religiöse Angelegenheiten. Bd. 15. Kuwait. 4. Auflage. Kuwait 2002
Kategorien: Islamisches RechtSteuerrechtsgeschichteRecht (Osmanisches Reich)Religion (Osmanisches Reich)

قس فرانسه
La djizîa ou djizîat1, suivant les transcriptions, est l'impôt que devaient payer les hommes pubères non-musulmans (dhimmis) en âge d'effectuer leur service militaire.
Du point de vue des souverains musulmans, la jizya était une preuve matérielle de l'acceptation par les non-musulmans de la puissance souveraine et de ses lois, de même que pour les habitants il s'agissait d'une continuation concrète des impôts payés sous les régimes antérieurs2. Elle n'était d'ailleurs pas plus élevée que sous la domination romaine3. En échange, les dhimmis, majoritaires dans les territoires nouvellement conquis, avaient le droit de pratiquer leur religion, bénéficiaient d'une certaine autonomie de gestion, étaient en droit d'exiger la protection du souverain musulman contre les agressions extérieures, étaient exemptés de service militaire et de l'obligation musulmane de verser l'impôt islamique annuel nommé zakat4,5,6.
Cet impôt de capitation trouve son fondement [réf. nécessaire] dans un verset du Coran :
« Faites la guerre à ceux qui ne croient point en Dieu ni au jour dernier, qui ne regardent point comme défendu ce que Dieu et son apôtre ont défendu, et à ceux d'entre les hommes des Écritures qui ne professent pas la vraie religion. Faites-leur la guerre jusqu'à ce qu'ils payent le tribut de leurs propres mains et qu'ils se soient soumis7. »
Avec la conversion progressive de non-musulmans vers l'islam, la source de revenu que représente la jizya baisse8. Pour compenser, les juristes font prélever l'impôt foncier, la kharaj, non plus en fonction du statut du propriétaire mais de ses terres8.
Le cas indien[modifier]

En 1564, l'empereur moghol Akbar, influencé par des idées syncrétiques, supprima la jizya originellement instaurée par le sultanat de Delhi. Cependant, son arrière-petit-fils Aurangzeb, souhaitant un retour à l'islam originel dans son pays, la rétablit en 1679. Elle était prélevée sur les hindous, largement majoritaires dans l'empire.
Notes et références[modifier]

↑ arabe : جزیة, capitation; tribut; taxe
↑ Claude Cahen, article « Jizya » dans l' Encyclopédie de l'islam. Traduit de l'anglais: "just as for the inhabitants it was a concrete continuation of the taxes paid to earlier regimes."
↑ Claude Cahen, Note sur l'accueil des chrétiens d'Orient à l'Islam, p.51[1] [archive]
↑ John Louis Esposito, Islam the Straight Path, Oxford University Press, 1998, p. 34.
↑ Bernard Lewis, Les juifs de l'islam (ed. originale, 1984), p. 10-20
↑ Ali, Abdullah Yusuf (1991). The Holy Quran. Medina: King Fahd Holy Qur-an, Printing Complex, p. 507
↑ Le Coran, L'immunité IX, 29
↑ a et b (en) Robert Fossier, Janet Sondheimer, The Cambridge Illustrated History of the Middle Ages: 350-950, Cambridge University Press, 1997, 580 p. (ISBN 0521266440) [lire en ligne [archive]], p. 207
Voir aussi[modifier]

Kharadj
Dhimmi
Dhimma
Pacte d'Omar
Les dhimmis au temps du Prophète et des ses compagnons

Portail de l’islam
Catégories : Fiscalité islamiqueVocabulaire de l'islam


قس انگلیسی


Under Islamic law, jizya or jizyah (Arabic: جزیة‎ ǧizyah IPA: [dʒizja]; Ottoman Turkish: cizye; both derived from Pahlavi and possibly from Aramaic gaziyat[1]) is a per capita tax levied on a section of an Islamic state's non-Muslim citizens, who meet certain criteria. The tax is and was to be levied on able-bodied adult males of military age and affording power[2] (but with specific exemptions).[3][4] From the point of view of the Muslim rulers, jizya was a material proof of the non-Muslims' acceptance of subjection to the state and its laws, "just as for the inhabitants it was a concrete continuation of the taxes paid to earlier regimes."[5] In return, non-Muslim citizens were permitted to practice their faith, to enjoy a measure of communal autonomy, to be entitled to the Muslim state's protection from outside aggression, and to be exempted from military service and the zakat taxes obligatory upon Muslim citizens.[6][7][8]
The word jizya is derived from the root word that refers to “part”, hence taken from a part of the wealth of the non-Muslim citizens. In fact, the use of the word jizya was not even necessary. Al-Tabari wrote that some members of the Christian community asked the companion “Umar bin al-Khatab if they could refer to the jizya as sadaqah which literally means “charity”, which he approved of.[9]
Contents [show]
[edit]Etymology and meaning

The Arabic term jizya appears in verse Quran 9:29, but the Qur'an does not specify jizya as a tax per head. According to Paul Heck, the jizya taxation seems to be a developed form of the Sassanian practice of taxation.[10]
Commentators disagree on the definition and derivation of the word jizya:
Shakir and Khalifa's English translations of the Qur'an render jizya as "tax", while Pickthal translates it as "tribute". Yusuf Ali prefers to transliterate the term as jizyah.
Yusuf Ali states "The derived meaning, which became the technical meaning, was a poll tax levied from those who did not accept Islam, but were willing to live under the protection of Islam, and were thus tacitly willing to submit to the laws enforced by the Muslim State."[11]
Monqiz As-Saqqar attributes the word jizya to the root word jaza meaning "compensate" and defines it as "a sum of money given in return for protection".[12]
Ibn Al-Mutaraz derives the word from 'idjzã, meaning "substitute" or "sufficiency" because "it suffices as a substitute for the dhimmi's embracement of Islam."[12]
Yusuf al-Qaradawi says the word jizya is derived from the jazaa', meaning "reward", "return", or "compensation", and defines it as "a payment by the non-Muslim according to an agreement signed with the Muslim state".[13]
Edward William Lane, in An Arabic-English Lexicon defines jizya as a "tax that is taken from the free non-Muslim subjects of a Muslim government whereby they ratify the compact that assures them protection.[14]
Ibn Rushd explains that jizya is in fact a broader concept than just a head-tax. It also includes monies exacted in times of war – what is normally understood in English by the word ‘tribute’ – as well as levies (‘ushr) on non-muslim merchants who are trading in the Dar al-Harb.[15]
In practice, the word is applied to a special type of tax, levied upon the non-Muslim adult males living under an Islamic state.
After the Norman conquest of Sicily, taxes imposed on the Muslim minority were also called the "jizya".[5]
[edit]Rationale

See also: Dhimmi
There were two main legal rationales for jizya: the Communalist and Universalist. The former believed that jizya was a fee in exchange for the dhimma (permission to practice one's faith, enjoy communal autonomy, and to be entitled to Muslim protection from outside aggression[6]). The latter, however, assumed that such rights were every person's birthright (Muslim or non-Muslim), and the imposition of jizya on non-Muslims similar to the imposition of Zakat (one of the Five Pillars of Islam, an obligatory wealth tax paid on certain assets which are not used productively for a period of a year) on Muslims.[16]
Many Muslim rulers saw jizya as a material proof of the non-Muslims' acceptance of the authority of the Islamic state.[5]
[edit]Islamic Law

[edit]Hadith sources
Jizya is mentioned a number of times in the hadith. Common themes across multiple hadith (and often multiple collections of hadith) include Muhammad ordering his military commanders to fight non-Muslims who aggressed against the Muslims, until they accepted Islam or paid the jizya, Muhammad and a number of caliphs imposing jizya on non-Muslim residents of Islamic lands, and the eventual abolition of jizya by Jesus' Second Coming.[17]
[edit]Sahih Bukhari
Sahih Bukhari Volume 2, Book 23, Number 475 states 'Umar's concern for the well-being of dhimmis on his deathbed (after he was stabbed by a dhimmi). 'Umar commanded his would-be successor to "abide by the rules and regulations concerning the Dhimmis (protectees) of Allah and His Apostle, to fulfill their contracts completely and fight for them and not to tax (overburden) them beyond their capabilities".[18][19]
Volume 2, Book 24, Number 559 states that the King of Aila wrote to Muhammad that his people agreed to pay the jizya tax in return for being allowed to stay in their place.[20]
Volume 3, Book 34, Number 425 states that Jesus will abolish the jizya, as does Volume 4, Book 55, Number 657.[21][22]
Volume 4, Book 53, Number 384 states that Umar did not take the jizya from the "Magian infidels" (Zoroastrians) until he heard testimony that Muhammad had taken the jizya from the Magians of Hajar.[23]
Volume 4, Book 53, Number 385 states that Muhammad collected jizya from the people of Bahrain, as do Volume 5, Book 59, Number 351 and Volume 8, Book 76, Number 433.[24][25][26]
Volume 4, Book 53, Number 386 states that Muhammad commanded Al-Mughira and his army to fight non-Muslims until they worshiped Allah alone or gave jizya.[27]
Volume 4, Book 53, Number 404 has Muhammad stating that one day Allah will make the dhimmis "so daring that they will refuse to pay the Jizya they will be supposed to pay".[28]
Volume 9, Book 83, Number 49 reports that Muhammad said: "Whoever killed a Mu'ahid (a person who is granted the pledge of protection by the Muslims) shall not smell the fragrance of Paradise though its fragrance can be smelt at a distance of forty years (of traveling)",[29]
[edit]Sahih Muslim
Sahih Muslim Book 1, Numbers 287 and 289 state that the "son of Mary" will "descend as a just judge" and, among other things, abolish the jizya.[30][31]
Book 19, Number 4294 states that Muhammad commanded his military leaders to demand jizya from non-Muslims if they refused to accept Islam, and to fight them if they refused to pay.[32]
Book 32, Number 6328 states that Hisham b. Hakim b. Hizam passed by Syrian farmers who had been detained for jizya and made to stand in the sun, and Number 6330 states that he came by some Nabateans who had been detained "in connection with the dues of jizya". In both cases his response was to quote Muhammad as saying "Allah would torment those persons who torment people in the world." [33][34]
Book 42, Number 7065 states that that Muhammad collected jizya from the people of Bahrain.[35]
[edit]Sunan Abu-Dawud
Sunan Abu-Dawud Book 19, Number 2955 has Umar ibn al-Khattab stating that he provided protection for non-Muslims by levying jizya on them, and neither took one-fifth from it, nor took it as booty.[36]
Book 19, Number 3031 states that Muhammad captured Ukaydir, the Christian prince of Dumah, and spared his life and made peace with him on the condition that he paid jizya.[37]
Book 37, Number 4310 states that Jesus will come again, and at that time will (among other things) abolish jizya, as Allah will "perish all religions except Islam".[38]
[edit]Al-Muwatta
Al-Muwatta of Malik Book 17, Number 17.24.42 states that Muhammad collected jizya from the "Magians" (Zoroastrians) of Bahrain, Umar ibn al-Khattab from Magians of Persia, and Uthman ibn Affan from the Berbers.[39]
Book 17, Number 17.24.44 states that Umar ibn al-Khattab imposed a jizya tax of four dinars on those living where gold was the currency, and forty dirhams on those living where silver was the currency. As well, they had to "provide for the Muslims and receive them as guests for three days".[40]
Book 17, Number 17.24.45 states that Umar ibn al-Khattab took a camel branded as jizya (not zakat) and ordered for it to be slaughtered, the meat placed on platters with fruits and delicacies, and distributed to the wives of Muhammad. He then had the remainder prepared and invited the Muhajirun and the Ansar to eat it. Malik stated regarding this "I do not think that livestock should be taken from people who pay the jizya except as jizya." [41]
Book 17, Number 17.24.46 states that Umar ibn Abd al-Aziz relieved those who converted to Islam from paying jizya. It also gives the sunnah on those who must pay jizya, principally non-Muslim males who have reached puberty, rather than zakat, as zakat is for the purpose of purifying Muslims, whereas jizya is for the purpose of humbling non-Muslims. It also outlines the additional tithe or 'ushr travelling traders must pay, and the rationale for that.[42]
[edit]Islamic legal commentary
Malik, in Al-Muwatta (Book 17, Number 17.24.45), protests the practice of summarily appropriating livestock from dhimmis; he states that livestock should only be taken as jizya. In Book 17, Number 17.24.46, he states that the sunnah is that jizya is only taken from male dhimmis and Zoroastrians who have reached puberty. Jizya is imposed on non-Muslim "People of the Book" to humble them; also, they do not have to pay zakat, which is paid by Muslims as mandatory charity. If the non-believers remain in one country, they pay no other property taxes; however, if they do business in multiple Muslim countries, then they have to pay ten percent of the value of the traded goods each time they move to another country. The reason given is that jizya is imposed on the condition (which they have agreed to) that they will stay in one country and avail of the security thus availed them by their submission; if they do business in multiple countries, then this is outside the stipulated agreements and conditions for jizya, and therefore they must pay ten percent each time. Malik also states that this was the practice in his city. Finally, in Book 21, Number 21.19.49a Malik states that when one collects jizya from a people who surrendered peacefully, then they are allowed to keep their land and property. However, if they are overcome in battle and forced to give jizya, then their land and property become booty for Muslims.
Abu Yusuf, an eighth century Hanafi jurist states in his Kitab al-Kharaj that "The wali [governor of a province] is not allowed to exempt any Christian, Jew, Magian, Sabean, or Samaritan from paying the tax, and no one can obtain a partial reduction. It is illegal for one to be exempted and another not, because their lives and possessions are spared only on account of the payment of the jizya.[43] He also cautions that "[n]o one of the ahl al-dhimma should be beaten in order to exact payment of the jizya, nor made to stand in the hot sun, nor should hateful things be inflicted upon their bodies, or anything of that sort. Rather, they should be treated with leniency. [. . .] It is proper, O Commander of the Faithful—may Allah be your support—that you treat leniently those people who have a contract of protection from your Prophet and cousin, Muhammad—may Allah bless him and grant him peace. You should look after them, so that they are not oppressed, mistreated, or taxed beyond their means."[44]
Javed Ahmed Ghamidi writes in Mizan that certain directives of the Qur’an were specific only to Muhammad against peoples of his times, besides other directives, the campaign involved asking the polytheists of Arabia for submission to Islam as a condition for exoneration and the others for jizya and submission to the political authority of the Muslims for exemption from death punishment and for military protection as the dhimmis of the Muslims.[45][46]
[edit]Application

Jizya was applied to every free adult male member of the People of the Book. Slaves, women, children, the old, the sick,[3] monks, hermits and the poor,[4] were all exempt from the tax, unless any of them was independent and wealthy. However, these exemptions were no longer observed during some periods in Muslim history, and discarded entirely by the Shāfi‘ī School of Law, which prevailed in Egypt, also in theory.[47] There was no amount permanently fixed for the tax, though the payment usually depended on wealth: the Kitab al-Kharaj of Abu Yusuf sets the amounts at 48 dirhams for the richest (e.g. moneychangers), 24 for those of moderate wealth, and 12 for craftsmen and manual laborers.[16][48]
Though jizya was mandated specifically for other monotheistic faiths (Judaism, Christianity, Zoroastrianism), under the Maliki school of Fiqh jizya was extended to all non-Muslims.[49] Thus some Muslim rulers also collected jizya from Hindus and Sikhs under their rule. The collection of the tax was sometimes the duty of the elders of those communities, but often it was collected directly from individuals, in accordance with specific payment rituals described in the writings of Muslim jurists.[citation needed]
In return for the tax, those who paid the jizya were permitted to keep their non-Muslim religion. Their economic and political security was guaranteed by the Islamic state, provided that they accepted Islamic control.[50] They could not serve in the military or bear arms, but their community was considered to be under the protection of the Muslim state, subject to their meeting certain conditions. If someone refused to pay the jizya, he could be imprisoned.[51] The jizya was used for paying the salaries of state servants, pensions and on charities. In some instances, however, it ended up in "private" treasuries.[5]
Bernard Lewis, Professor Emeritus of Near Eastern Studies at Princeton University, states that the discrimination in the amount of taxation was inherited from the previous Byzantium and Iranian empires.[6][52][53] Scholars differ as to the exact burden imposed by the jizya tax. Documentary evidence, including that found in eleventh-century Cairo Geniza documents, suggest that the burden, at least for the poorer classes, was heavy. As the taxation amount was fixed in gold, it became less burdensome over the centuries.[54]
According to Abu Yusuf, jurist of Harun al-Rashid, those who didn't pay jizya should be imprisoned not to be let out of custody until payment. It is not permissible to exempt one person, while obliging another to pay jizya, nor is jizya to be reduced.[55] Though it was an annual tax, non-Muslims were allowed to pay it in monthly installments.[16]
If someone had agreed to pay jizya, leaving Muslim territory for non-Muslim land was punishable by enslavement if they were ever captured. This punishment did not apply if the person had suffered injustices from Muslims.[56]
[edit]History

Taxation from the perspective of people who came under the Muslim rule, was a concrete continuation of the taxes paid to earlier regimes,[5] but now lower under the Muslim rule[6][52][57] and from the point of view of the Muslim conqueror was a material proof of the payer's subjection to the state and its laws.[5] In Ottoman Hungary the tax was known as jizye (Hungarian: harács).[citation needed]According to Bat Ye'or, this fiscal policy in the forms of jizya, kharaj was a primary cause for the disappearance of dhimmi populations through conversion to Islam or flight.[58]
[edit]During Muhammad's Era
Jizya was levied in the time of Muhammad on vassal tribes under Muslim control and protection, including Jews in Khaybar, Christians in Najran, and Zoroastrians in Bahrain. William Montgomery Watt traces its origin to a pre-Islamic practice among the Arabian nomads wherein a powerful tribe would agree to protect its weaker neighbors in exchange for a tribute, which would be refunded if the protection proved ineffectual.[59]
Two military campaigns during Muhammad's era culminated with the agreement requiring the new non-Muslim subjects to pay jizya, in return for Muslim protection: Battle of Khaybar[60] and the expedition of Abdur Rahman bin Auf.[61]
[edit]Early Islam and the Rashidun Caliphate
The history of the origins of the jizya is considered to be extremely complex, according to the Encyclopaedia of Islam. This is attributed to three reasons:[62]
in historical texts, the term "jizya" is used with different meanings, and thus medieval historians (who collected the text) tended to interpret them according to the meaning which was best defined in their own time;
the system established by the Arab conquest was not uniform, rather resulted from a series of nonidentical, agreements or decisions;
finally, the system that followed after the earlier systems are imperfectly understood and a subject of controversy.[59]
[edit]Historical development

This section has multiple issues. Please help improve it or discuss these issues on the talk page.
This article's factual accuracy is disputed. (May 2008)
The neutrality of this article is disputed. (May 2008)
Following his migration to Medina, Muhammad drafted a document, known as the Constitution of Medina, which codified the rights and duties among Medina's communities, including the Jews and Muslims.[63][64] According to F. E. Peters, the Jewish tribes of Medina rejected Muhammad claim to be a prophet, and secretly liaised with Muhammad's enemies in Mecca to overthrow him.[65]
Prompted by what he saw as their treasonous behavior, Muhammads ensuing reaction - in contrast to his treatment of Jews outside of Medina - was determined and progressively more violent.[65] After each major battle against Mecca, the Jewish tribes of Medina were accused of treachery. Having broken the terms of their compliance to Muslim rule, the Jewish tribes of Medina were first banished, then enslaved and finally part of the community was executed en masse.[65][66]
Moshe Gil writes that during the Tabuk campaign however, Muhammad altered his policies towards Jewish and Christian communities by offering them protection in exchange for certain promises as evidenced from the Qur'an.[67] In this new policy, Gil sees a "paradigm" shift occurring in the treaties and letters of security that future Muslim leaders issued to conquered peoples. These letters of protection were sent to several of these towns, asking them to pay taxes (jizya) and to agree not to maintain military forces in return for protection by Muslim forces (dhimma).[68]
Under Caliph Umar the Zoroastrian Persians were given People of the Book status, and jizya was levied on them. Christian Arab tribes in the north of the Arabian Peninsula refused to pay jizya, but agreed to pay double the amount, and calling it sadaqa, a word meaning "alms" or "charity". According to Yusuf al-Qaradawi the name change was done for the benefit of the Christian tribesmen, "out of consideration for their feelings".[69]
Fred Donner, however, in The Early Islamic Conquests, states that the difference between sadaqa and jizya is that the former was levied on nomads, whereas the latter was levied on settled non-Muslims. Donner sees sadaqa as being indicative of the lower status of nomadic tribes, so much so that that Christian tribesmen preferred to pay the jizya. Jabala b. al-Ayham of the B. Ghassan is reported asked Umar "Will you levy sadaqa from me as you would from the [ordinary] bedouin (al-'arab)?" Umar acceded to collecting jizya from him instead, as he did from other Christians.[70]
Sir Thomas Arnold, an early 20th century orientalist, gives an example of a Christian Arab tribe which avoided paying the jizya altogether by fighting alongside Muslim armies "such was the case with the tribe of al-Jurajimah, a Christian tribe in the neighbourhood of Antioch, who made peace with the Muslims, promising to be their allies and fight on their side in battle, on condition that they should not be called upon to pay jizya and should receive their proper share of the booty".[69]
In his message to the people of Al-Hirah, Khalid bin Walid is recorded as saying (in reference to the jizya), "When a person is too old to work or suffers a handicap, or when he falls into poverty, he is free from the dues of the poll tax; his sustenance is provided by the Muslim Exchequer."[citation needed] A letter attributed to Khalid bin Walid said that "This is a letter of Khalid ibn al-Waleed to Saluba ibn Nastuna and his people; I agreed with you on al-jezyah and protection. As long as we protect you we have the right in al-jezyah, otherwise we have none.”[13]
According to Muslim accounts of Umar, in his time some payers of the jizya were compensated if they had not been cared for properly. The accounts vary, but describe his meeting an old Jew begging, and assisting him; according to one version:
Umar said to him, "Old man! We have not done justice to you. In your youth we realized Jizyah from you and have left you to fend for yourself in your old age". Holding him by the hand, he led him to his own house, and preparing food with his own hands fed him and issued orders to the treasurer of the Bait-al-mal that that old man and all others like him, should be regularly doled out a daily allowance which should suffice for them and their dependents.[71]
In Khurasan, the native aristocracy reduced jizya, while increased taxes on the Muslim inhabitants, in order to prevent the non-Muslim conversion to Islam that jizya encouraged.[5]
[edit]Mughal India
In India, Islamic rulers imposed jizya starting in the 11th century. It was abolished by Akbar. However, Aurangzeb, the last prominent Mughal Emperor, levied jizya on his mostly Hindu subjects in 1679.[72] Reasons for this are cited to be financial stringency and personal inclination on the part of the emperor, and a petition by the ulema. His subjects were taxed in accordance with the property they owned. Government servants were exempt, as were the blind, the paralyzed, and the indigent. Its introduction encountered much opposition, which was, however, overborne.[62] Certain historians are of the view that the tax was aimed at forcibly converting Hindus to Islam.[73]
[edit]Nineteenth century
In Persia, jizya was paid by Zoroastrian minority until 1884, when it was removed by pressure on the Qajar government from the Persian Zoroastrian Amelioration Fund.[74]
In 1894 jizya was still being collected in Morocco; an Italian Jew described his experience there:
The kadi Uwida and the kadi Mawlay Mustafa had mounted their tent today near the Mellah [Jewish ghetto] gate and had summoned the Jews in order to collect from them the poll tax [jizya] which they are obliged to pay the sultan. They had me summoned also. I first inquired whether those who were European-protected subjects had to pay this tax. Having learned that a great many of them had already paid it, I wished to do likewise. After having remitted the amount of the tax to the two officials, I received from the kadi’s guard two blows in the back of the neck. Addressing the kadi and the kaid, I said” ‘Know that I am an Italian protected subject.’ Whereupon the kadi said to his guard: ‘Remove the kerchief covering his head and strike him strongly; he can then go and complain wherever he wants.’ The guards hastily obeyed and struck me once again more violently. This public mistreatment of a European-protected subject demonstrates to all the Arabs that they can, with impunity, mistreat the Jews.[75]
The jizya was eliminated in Algeria and Tunisia in the 19th century, but continued to be collected in Morocco until the first decade of the 20th century (these three dates coincide with the French colonization of these countries).[76]
It is important to note that in the Ottoman Empire the "Jizya" was abolished in 1855. It was replaced with a new tax, which non-Muslims paid in lieu of military service. It was called "baddal-askari" (Arab. Military substitution), a tax exempting Jews and Christians from military service. The Jews of Kurdistan, according to the scholar Mordechai Zaken, preferred to pay the "baddal" tax in order to redeem themselves from military service. Only those incapable of paying the tax were drafted into the army. Interestingly, Zaken shows, that paying the tax was possible to an extent also during the war. Zaken shows that some Jewish individuals paid 50 gold liras every year during World War I. Apparently-according to Dr. Zaken- "in spite of the forceful conscription campaigns, some of the Jews were able to buy their exemption from conscription duty." Based on the testimonies of several Kurdish Jews, Zaken came to the conclusion that the payment of the "baddal askari" during the war was a form of bribe that bought them only a brief relief from military service. "It may have been a deferment of the military service for a one year period or shorter." [77]
In the 20th century, Hindus in British India who were forcibly converted to Islam were forced to pay jizya to the Muslim League, particularly during the Noakhali genocide.[78] More recently, it has been claimed that a group of militants that referred to themselves as the Taliban imposed the jizya on Pakistan's minority Sikh community after occupying some of their homes and kidnapping a Sikh leader.[79]
[edit]Criticism

Critics often cite Jizya as a form of oppression in Islamic law.
Others argue that it is fair, since all Muslims are obliged to pay Zakat[80] (charitable donations) and the Shiite Muslims must pay the Khums Tax (1/5 of one's earnings).[81] Additionally, Islamic law requires Muslims to do military duties when required but exempts the non-Muslims.[82]
In practice, however, Timothy H. Parsons states that during the early caliphate, non-Muslims had to pay the kharaj. The sum of the jizya and kharaj taxes levied on non-Muslims were considerably larger than the zakat tax on Muslims and conversion generally brought tax relief.[83] Some evidence suggests that the Jizya was sometimes double the Zakat; for example, the Hedaya,[84] an Islamic legal text, declared it lawful to require twice as much of a Zimmee [dhimmi] as of a Mussulman [Muslim]."[85]
Refusing to pay both Zakat[86] and Jizya[87] are considered under Islamic law to be crimes subjected to punishment only as imprisonment is not a concept in Islamic jurisdiction.
[edit]See also

Jewish tax
Leibzoll
Tolerance tax
Opferpfennig
Rav akçesi
Tribute
Devşirme system
Dhimmi laws
Gabr
Kharaj
Ottoman Millet system
Minority religion
Second-class citizen
Zakat
Islam and other religions
Divisions of the world in Islam
[edit]Notes

^ Dehkhoda Persian Dictionary
^ Kennedy, Hugh (2004). The Prophet and the Age of the Caliphates. Longman. pp. 68.
^ a b Shahid Alam, Articulating Group Differences: A Variety of Autocentrisms, Journal of Science and Society, 2003
^ a b Ali (1990), pg. 507
^ a b c d e f g Cl. Cahen in Encyclopedia of Islam, Jizya article
^ a b c d John Louis Esposito, Islam the Straight Path, Oxford University Press, Jan 15, 1998, p. 34.
^ Lewis (1984), pp. 10, 20
^ Ali, Abdullah Yusuf (1991). The Holy Quran. Medina: King Fahd Holy Qur-an Printing Complex, pg. 507
^ "What is the Jizya, or poll-tax, on non-Muslims. [1]". Jihad and the Islamic Law of War. 2009.
^ Paul L. Heck, Poll Tax, Encyclopedia of the Qur'an
^ Ali (1991), p. 507
^ a b Jizya in Islam, Load-Islam
^ a b Jizyah, Jihad… or Islam? - Reading Islam.com - Ask About Islam
^ An Arab-English Lexicon, E.W. Lane
^ Ibn Rushd (2002). Vol. 2, p.464.
^ a b c Hunter, Malik and Senturk, p. 77
^ Sunan Abu Dawood Book 37, 4310
^ Sahih al-Bukhari, 2:23:475
^ Sahih al-Bukhari, 5:57:50
^ Sahih al-Bukhari, 2:24:559
^ Sahih al-Bukhari, 3:34:425
^ Sahih al-Bukhari, 4:55:657
^ Sahih al-Bukhari, 4:53:384
^ Sahih al-Bukhari, 4:53:385
^ Sahih al-Bukhari, 5:59:351
^ Sahih al-Bukhari, 8:76:433
^ Sahih al-Bukhari, 4:53:386
^ Sahih al-Bukhari, 4:53:404
^ Sahih al-Bukhari, 9:83:49
^ Sahih Muslim, 1:287
^ Sahih Muslim, 1:289
^ Sahih Muslim, 19:4294
^ Sahih Muslim, 32:6328
^ Sahih Muslim, 32:6330
^ Sahih Muslim, 42:7065
^ Sunnan Abu Dawud, 19:2955
^ Sunnan Abu Dawud, 19:3031
^ Sunnan Abu Dawud, 37:4310
^ Al-Muwatta, 17 24.42
^ Al-Muwatta, 17 24.44
^ Al-Muwatta, 17 24.45
^ Al-Muwatta, 17 24.46
^ Le Livre de l’impôt foncier (Kitâb el-Kharâdj). Translated into French and annotated by Edmond Fagnan. Paris: Paul Geuthner, 1921. English translation from Bat Ye’or The decline of Eastern Christianity under Islam, p. 322.
^ 'Abu Yusuf, Kitab al-Kharaj, quoted in Stillman (1979)., pp. 160–161.
^ Javed Ahmed Ghamidi, Mizan, Chapter:The Islamic Law of Jihad, Dar ul-Ishraq, 2001. OCLC: 52901690 [2]
^ Misplaced Directives, Renaissance, Al-Mawrid Institute, Vol. 12, No. 3, March 2002.[3]
^ "The provisions of ancient Islamic law which exempted the indigent, the invalids and the old, were no longer observed in the Geniza period and had been discarded by the Shāfi‘ī School of Law, which prevailed in Egypt, also in theory." Goiten, S.D. "Evidence on the Muslim Poll Tax from Non-Muslim Sources", Journal of the Economic and Social History of the Orient 1963, Vol. 6, pp. 278-279.
^ Abu Yusuf, Kitab al-Kharaj, quoted in Stillman (1979), pp. 159–160
^ Seed, Patricia. Ceremonies of Possession in Europe's Conquest of the New World, 1492-1640, Cambridge University Press, Oct 27, 1995, pp. 79-80.
^ Choudhury, Masudul Alam; Abdul Malik, Uzir (1992). The Foundations of Islamic Political Economy. Hampshire: The Macmillan Press. p. 49-50
^ Stillman (1979), p. 160.
^ a b Lewis (2002) p.57
^ Lewis (1984), pp. 14–15 , p.26
^ Lewis 1984, p.26
^ Lewis (1984). The Jews of Islam. Princeton University Press. p. 15
^ Humphrey Fisher, Slavery in the History of Muslim Black Africa. NYU Press, 2001, page 47.
^ Lewis 1984 p.18
^ Bat Ye'or, Islam and Dhimmitude. Farleigh Dickinson University Press, 2002, page 71.
^ a b William Montgomery Watt (1980), pp. 49–50.
^ Stillman 18–19
^ William, William. The life of Mahomet: with introductory chapters on the original ..., Volume 4. p. 12.
^ a b Cahen, Cl.; İnalcık, Halil; Hardy, P. "Ḏj̲izya." Encyclopaedia of Islam. Edited by: P. Bearman , Th. Bianquis , C.E. Bosworth, E. van Donzel and W.P. Heinrichs. Brill, 2008. Brill Online. 29 April 2008
^ The Cambridge History of Islam (1977), p. 39
^ Esposito (1998), p. 17
^ a b c Francis Edward Peters, The Monotheists: Jews, Christians, and Muslims in Conflict and Competition, p. 273.
^ Watt, W. Montgomery. Muhammad at Medina, Oxford University Press, 1956, p. 265
^ Moshe Gil quotes At-Tawbah, 29
^ Gil, Moshe. A History of Palestine: 634-1099, Cambridge University Press, 1997, pp. 28-30. The letter sent to the bishop Yuhanna at Eilat:
"To Yuhanna bin Ruba and the worthies of Ayla, Peace be with you! Praise be Allah, there is no God save Him. I have no intention of fighting you before writing to you. Thou hast to accept Islam, or pay the tax, and obey God and his Messenger and the messengers of His Messenger, and do them honour and dress them in fine clothing, not in the raiment of raiders; therefore clothe Zayd in fine robes, for if you satisfy my envoys, you will satisfy me. Surely the tax is known to you. Therefore if you wish to be secure on land and on sea, obey God and his Messenger and you will be free of all payments that you owed the Arab [tribes] or non-Arabs, apart from the payment to God [which is] the payment of his Messenger. But be careful lest thou do not satisfy them, for then I shall not accept anything from you, but I shall fight you and take the young as captives and slay the elderly. For I am the true Messenger of God; put ye your trust in God and his books and his messengers and in the Messiah son of Maryam, for this is God's word and I too, put my trust in Him, for he is the Messenger of God. Come then, before a calamity befalls you. As for me, I have already given my envoys instructions with regard to you: give Harmal three wasqs of barley, for Harmala is your well-wisher, for if it were not for God and if it were not for this, I would not be sending you messengers, but rather you would be seeing the army. Therefore if you my messengers, you will have the protection of God and of Muhammad and all that stand at his side. My messengers are Shurahbil and Ubayy and Harmala and Hurayth b. Zayd who is one of the sons of the Banu Tayy'. All that they decide with regard to you shall be according to my wishes, and you will have the protection of God and of Muhammad the Messenger of God. And peace will be with you if you obey me. And the people of Maqnā thou shall lead back to their land."
The letter sent to the people of Adhruh:
"In the name of God, the merciful, the compassionate. From Muhammad the Prophet to the people of Adhruh; They [will live] securely by virtue of the letter of security from God and from Muhammad. They are due to pay 100 dinars, good and weighed, on every Rajab. And if one [of them] flees from the Muslims, out of fear and awe - for they feared the Muslims - they shall live securely until Muhammad will visit them before he leaves."
^ a b Jizyah and non-Muslim Minorities - IslamonLine.net - Ask The Scholar
^ Donner, Fred McGraw. The Early Islamic Conquests, Princeton University Press, 1981, p. 251.
^ IslamWay Radio
^ Manas: History and Politics, Aurangzeb
^ Sarkar, Jadunath (1928). History of Aurangzeb, Vol 3. Calcutta. pp. 249–50.
^ "The Zoroastrians who remained in Persia (modern Iran) after the Arab–Muslim conquest (7th century AD) had a long history as outcasts. Although they purchased some toleration by paying the jizya (poll tax), not abolished until 1882, they were treated as an inferior race, had to wear distinctive garb, and were not allowed to ride horses or bear arms." Gabars, Encyclopædia Britannica. 2007. Britannica Concise Encyclopedia. 29 May 2007.
^ Bat Yeor. Islam and Dhimmitude: Where Civilizations Collide, Fairleigh Dickinson University Press, 2002, pp. 70-71.
^ "Though in Tunisia and Algeria the jizya/kharaj practice was eliminated during the 19th century, Moroccan Jewry still paid these taxes as late as the first decade of the twentieth century." Michael M. Laskier, North African Jewry in the Twentieth Century: Jews of Morocco, Tunisia and Algeria, NYU Press, 1994, p. 12.
^ Mordechai Zaken, Jewish Subjects and their Tribal Chieftains in Kurdistan: A Study in Survival, Brill, 2007, pp. 280-284-71.
^ Sinha, Dinesh Chandra; Dasgupta, Ashok (2011). 1946: The Great Calcutta Killings and Noakhali Genocide. Kolkata: Himangshu Maity. p. 263.
^ http://www.tribuneindia.com/2009/20090417/world.htm#6
^ http://www.missionislam.com/knowledge/zakat.htm
^ http://www.al-islam.org/beliefs/practices/khums.html
^ http://www.readingislam.com/servlet/Satellite?pagename=IslamOnline-English-AAbout_Islam/AskAboutIslamE/AskAboutIslamE&cid=1123996016702
^ Timothy H. Parsons (2010). The Rule of Empires. Oxford University Press. p. 77. ISBN 978-0-19-530431-2.
^ http://www.archive.org/stream/hedayaorguide029357mbp/hedayaorguide029357mbp_djvu.txt
^ Hedaya, I.4.; see also K.S. Lal, Theory and Practice of Muslim State in India, Delhi, 1999, pp. 139-140 (tax levies on Muslims in Muslim India: 5%, on dhimmis: 10%).
^ http://www.inter-islam.org/Actions/Part12.html#The%20punishment%20for%20not%20giving%20Zakaat
^ Stillman, Norman (1979). The Jews of Arab Lands: A History and Source Book. Philadelphia: Jewish Publication Society of America. ISBN 0-8276-0198-0. , p. 160.
[edit]References

Abou Al-Fadl, Khaled. The Place of Tolerance in Islam, Beacon Press, 2002. ISBN 0-8070-0229-1
Ali, Abdullah Yusuf (1991). The Holy Quran. Medina: King Fahd Holy Qur-an Printing Complex.
Bat Ye'or. The Decline of Eastern Christianity under Islam. From Jihad to Dhimmitude. Seventh-Twentieth Century (Madison/Teaneck, NJ: Fairleigh Dickinson University Press/Associated University Presses, 1996)
Bat Yeor. Islam and Dhimmitude: Where Civilizations Collide, Fairleigh Dickinson University Press, 2002. ISBN 0-8386-3943-7
Cahen, Cl.; İnalcık, Halil; Hardy, P. "Ḏj̲izya." Encyclopaedia of Islam. Edited by: P. Bearman, Th. Bianquis, C.E. Bosworth, E. van Donzel and W.P. Heinrichs. Brill, 2008. Brill Online. 10 April 2008
Cleveland, William L. A History of the Modern Middle East, Westview Press, Nov 1, 1999. ISBN 0-8133-3489-6
Choudhury, Masudul Alam; Abdul Malik, Uzir (1992). The Foundations of Islamic Political Economy. Hampshire: The Macmillan Press.
Donner, Fred McGraw. The Early Islamic Conquests, Princeton University Press, 1981.
Encyclopædia Britannica. 2007. Britannica Concise Encyclopedia. 29 May 2007.
Hunter, Shireen; Malik, Huma; Senturk, Recep (2005). Islam and Human Rights: Advancing a U.S.-Muslim Dialogue. Center for Strategic and International Studies, 2005.
John Louis Esposito. Islam the Straight Path, Oxford University Press, Jan 15, 1998. ISBN 0-19-511233-4
Gil, Moshe. A History of Palestine: 634-1099, Cambridge University Press, 1997. ISBN 0-521-59984-9
Goiten, S.D. "Evidence on the Muslim Poll Tax from Non-Muslim Sources", Journal of the Economic and Social History of the Orient 1963, Vol. 6.
Ibn Rushd, Abu al-Walid Muhammad ibn Ahmad. The Distinguished Primer (Bidayat al-Mujtahid wa Nihayat al-Muqtsid). 2 vol. work. Trans. Imran Ahsan Khan Nyazee. (Reading, UK: Garnet Publishing, 2002).
Laskier, Michael M. North African Jewry in the Twentieth Century: Jews of Morocco, Tunisia and Algeria, NYU Press, 1994. ISBN 0-8147-5129-6
Lewis, Bernard. The Jews of Islam, Princeton University Press, Jun 1, 1987. ISBN 0-691-00807-8
Maududi, Sayyid Abul Ala. The Meaning of the Qur'an, A. A. Kamal (Editor). ISBN 1-56744-134-3
Seed, Patricia. Ceremonies of Possession in Europe's Conquest of the New World, 1492-1640, Cambridge University Press, Oct 27, 1995, ISBN 0-521-49757-4
Stillman, Norman: The Jews of Arab Lands: A History and Source Book (Philadelphia, Jewish Publication Society of America, 1979).
Watt, William Montgomery, Islamic Political Thought: The Basic Concepts (Edinburgh: Edinburgh University Press, 1980).
Stillman, Norman. The Jews of Arab Lands: A History and Source Book. Philadelphia: Jewish Publication Society of America, 1979. ISBN 0-8276-0198-0
[edit]External links

Aurangzeb, as he was according to Mughal Records
Jizya - Encyclopædia Britannica
The Fair Logic of Jizyah - Jasser Auda
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Categories: ShariaPersonal taxesIslam and other religionsIslamic termsJudeo-Islamic topicsHistory of taxationTaxation in the Ottoman Empire


قس روسی

Джизья (араб. جزْیة‎‎) — подушный ежегодный налог, взимаемый в исламских государствах с взрослых и свободных немусульман мужского пола (за исключением монахов)[1] [2] Сумма джизьи постоянна в течение всей жизни немусульманина и определяется в зависимости от социального класса[3].
Впервые люди Писания стали выплачивать джизью в эпоху мединского государства (это были в основном аравийские евреи, часть которых отказалась принимать ислам, несмотря на то, что многие другие народы вокруг них приняли ислам, оставив языческие верования). Взимание джизьи основывается, прежде всего, на следующей фразе из Корана (9:29): «Сражайтесь с теми из людей Писания, которые не веруют ни в Аллаха, ни в Последний день, которые не считают запретным то, что запретили Аллах и Его Посланник, которые не исповедуют истинную религию, пока они не станут собственноручно платить дань, оставаясь униженными». При этом, джизья была трех видов, в соответствии с экономическими условиями жизни каждого индивидуума мужского пола, достигшего зрелого возраста.
Народы, изначально не исповедующие ислам и проживающие на территории мусульманского государства, могли выбрать любую из следующих трех возможностей:[4]
Принять ислам, уверовав в Аллаха и его пророка Мухаммеда.
Платить джизью и стать Зимми.
война с мусульманами .
По мнению мусульман, джизья является своеобразной формой платы за право проживания и обеспечения себя, а также право на собственное вероисповедание[5]. (можно провести аналогию с современным визовым сбором или подоходным налогом, который различается для резидентов и нерезидентов в разных странах[источник не указан 575 дней]). Кроме того, мусульмане служили в армии, а немусульмане были освобождены от этой обязанности. Еще одной обязанностью богатых мусульман была выплата закята (1/40[6] части дохода, то есть 2,5 %), опять же для народов, не исповедующих ислам.
[править]Ссылки

Что такое Джизья? — Ask Imam
Должны ли сегодня немусульмане выплачивать джизию?
[править]Примечания

↑ 1 Тафсир аль-Куртуби
↑ Учебник для вузов — «История Азии и Африки», определяет понятие «Джизья», как налог, который взимается в мусульманских странах с немусульманского населения.
↑ 2 Тафсир аль-Куртуби
↑ хадис-сахих муслим 3/1357
↑ Коран 2:256
↑ Статья «Закят» на сайте www.islamnews.ru
Категории: Понятия исламаИстория налогообложенияШариат


قس چینی

吉茲亞（阿拉伯语：جزیة‎）是一種曾經在伊斯蘭國家向非穆斯林人民實施的人頭稅，[1]徵稅對象是有體力當兵及有財力繳稅的成年男子，不包括奴隸。
《古蘭經》第9章29節說：「當抵抗不信真主和末日，不遵真主及其使者的戒律，不奉真教的人，即曾受天經的人，你們要與他們戰鬥，直到他們依照自己的能力，規規矩矩地交納丁稅。」
穆斯林統治者容許繳納了吉茲亞稅的非穆斯林居民繼續信仰其原有宗教，而非穆斯林也不需服兵役及不需繳交適用於穆斯林居民的天課。
[编辑]歷史

吉茲亞稅的起源歷史是相當複雜的，原因包括：[2]
在古代歷史文獻中，「吉茲亞」一詞的含義不盡相同，中世紀史家往往根據自己身處的時代對該詞的定義來詮解。
阿拉伯征服者的徵稅制度並非一成不變，有時會因應時勢而變更。
[编辑]印度
在印度，伊斯蘭統治者從11世紀開始徵收吉茲亞稅。阿克巴廢除此稅，但奧朗則布於1679年恢復向佔人口大多數的印度教徒徵收此稅。[3]稅額按照被徵稅者的財產多寡而定，公務員、失明者、癱瘓者及貧民獲豁免。[2]有些歷史學家認為徵收此稅是為了迫使印度教徒改信伊斯蘭教。[4]
[编辑]參考資料

^ 《大英百科全書》jizya詞條，2011年，從 http://www.britannica.com/EBchecked/topic/304125/jizya 讀取。
^ 2.0 2.1 Cahen, Cl.; İnalcık, Halil; Hardy, P. "Ḏj̲izya." Encyclopaedia of Islam. Edited by: P. Bearman, Th. Bianquis, C.E. Bosworth, E. van Donzel and W.P. Heinrichs. Brill, 2008. Brill Online.
^ Manas: History and Politics, Aurangzeb
^ Sarkar, Jadunath. History of Aurangzeb, Vol 3. Calcutta. 1928: 249–50.
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