Encyclopaedia of the Qurʾān

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(4,840 words)

Extraction of a part of communal wealth for its social redistribution and for its use in maintaining governing authority (q.v.), its various institutions, and public works. The Qurʾān offers no trace of the fiscal system first developed under ʿUmar b. al-Khaṭṭāb (r. 2-12/634-44), in substance a reformulation of Byzantine and Sasanian models (see Jeffery, For. vocab. and relevant ei 2 articles — e.g. Cahen, Djizya; Zysow, Zakāt; Cahen, Kharādj — for discussion of the foreign origins of taxation termino…

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Heck, Paul L., “Taxation”, in: Encyclopaedia of the Qurʾān, General Editor: Jane Dammen McAuliffe, Georgetown University, Washington DC. Consulted online on 25 May 2020 <http://dx.doi.org/10.1163/1875-3922_q3_EQCOM_00199>

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