Encyclopaedia of Islam, Second Edition

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Ḳabāla
(2,034 words)

(a.) “guarantee”, a juridical term used mainly in connection with fiscal practice, in a manner which is still very difficult to define precisely.

The particular field with which this discussion is concerned is a double one—that of the levying of the land-tax, k̲h̲arād̲j̲ [q.v.], and that of special taxes, mukūs . As was already the case before the Arab conquest both in the Byzantine Empire and under the Sasanids, local communities were held jointly responsible by the Treasury for the payment at the required time of the full amount of land-tax …

Cite this page
Cahen, Cl., “Ḳabāla”, in: Encyclopaedia of Islam, Second Edition, Edited by: P. Bearman, Th. Bianquis, C.E. Bosworth, E. van Donzel, W.P. Heinrichs. Consulted online on 14 October 2019 <http://dx.doi.org/10.1163/1573-3912_islam_SIM_3736>
First published online: 2012
First print edition: ISBN: 9789004161214, 1960-2007



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