24 Fiscal Rescript of Caliph Umar II
(Arab Empire, 720 CE)
Caliphs, or successors to the Prophet Muhammad, were the leaders of the Islamic community after 632 CE. Umar II, the eighth Umayyad caliph (r. 717–720), issued a fiscal rescript, or formal edict, that dealt primarily with the issue of equitable taxation as well as other matters such as the consumption of alcoholic beverages. Umar II made it clear that non-Arab converts to Islam possessed the same rights and responsibilities as Arab Muslims. For this reading, note that zakat is the obligatory almsgiving Muslims pay to help the poor. Jizya refers to the tax paid by non-Muslims, while an imam is a prayer leader and the head of the local community. “People of the Book” refers to Christians, Jews, and Zoroastrians—monotheists who possess a sacred scripture.
1. As for al-Islam, verily God sent Muhammad to all men everywhere, as He hath said: “And we have not sent thee save universally to men as a messenger of good tidings and of warning” [Quran 34:28]. And he hath said: “O ye people, verily I am the Messenger of God to you all” [Quran 7:7]. And God, blessed and exalted is He, hath said in that wherewith He commands the Believers in regard to the associators: “Then if they repent and observe the prayer and pay the zakat, they are your brethren in the Faith” [Quran 9:2]. This is His decree and law; to follow it is obedience to God, to depart from it is rebellion. Wherefore summon to al-Islam and command thereto, for God hath said: “And who is better of speech than he who summons to God, and doeth good, and saith I am indeed one of the Muslims” [Quran 41:32].
2. Wherefore, whosoever accepts Islam, whether Christian or Jew or Magian (Zoroastrian), of those who are now subject to the jizya and who joins himself to the body of the Muslims in their abode, and who forsakes his abode wherein he was before, he shall enjoy all the privileges of the Muslims and shall be subject to all the duties laid upon them; and it is their duty to associate with him and to treat him as one of themselves. But as for his land and his dwelling, they are of the booty which God has given to the Muslims collectively; and had these persons accepted Islam thereon before God should give the conquest to the Muslims, it would remain their property; but it is now the booty given by God to the Muslims collectively.
3. And whosoever is now engaged in warfare against the Muslims, let him be summoned to Islam before he is engaged in battle; if he accepts Islam, he shall enjoy the privileges of the Muslims and be subject to the duties laid upon them, and he shall retain what he had of family and property when he accepted Islam. And if he be of the people of the Book and pay the jizya and withhold his hand from injury to the Muslims, we accept that from him.
7. And we hold that the hima (protected grazing area) should be made free for the use of the Muslims collectively; for they were set aside and the animals collected in alms were placed in them that there might thereby be a source of strength and of benefit for those entitled to a share in the alms. But corruption has entered into their use, and certain among the people have made accusations in regard to them. Wherefore we consider it good to avoid making use of their hima and to hold ourselves free from suspicion in regard to them, seeing that matters in regard to them are in this case. And the Imam is but as any one of the Muslims in regard to them, seeing that matters in regard to them are in this case. And the Imam is but as any one of the Muslims in regard to them; he is but the rain which God sendeth down upon His servants, and all of them share in it equally.
8. Fermented grape juice (tila’) (thickened grape juice) holds no good for Muslims; it is but wine which is abusively called by the name of grape juice, and for which God has supplied substitutes which render it superfluous and divers wholesome beverages. And I know that men say: “‘Umar, God be pleased with him, held it lawful, and certain men of the best of the former generation drank it.” Truly, a draught of it was brought to `Umar, God be pleased with him, which had been cooked until it became thick and strong, and when it was brought to him he said: “Is this fermented grape juice (tila’)?”, meaning thereby the tar (tila’) which is smeared on camels; then on tasting it he said: “There is no harm in this,” so that people were led into confusion about it after `Umar’s death. As for those of your righteous men who drank it, they did so before it was taken as an intoxicant. Now the Apostle of God said: “Forbidden is every intoxicant to every Muslim.” Wherefore I do not hold it right that the reprobate should make for himself filth of God’s wholesome mercies; and we consider that Muslims universally should keep themselves free of it and should regard it as unlawful, since it is one of the most comprehensive of gates by which sins enter in, and one of which I am most fearful lest by reason of it there should afflict the Muslims a calamity that would involve all of them in destruction.
12. Those from whom the jizya tax is exacted are of three categories: the cultivator who pays his jizya from his produce; the artisan who produced his jizya from his earnings; and the merchant who lays out his money and pays his jizya from that. And the practice in regard to these is one and the same.
13. As for the Muslims, the only obligation upon them is the alms on their properties; when they pay it into the public treasury, they receive a written indemnity for it, and there is no further claim upon them in respect of their properties in that year.
15. We hold that an Imam should not engage in trade, and that no trading should be permitted to any government agent in his office of government over which he is placed. For when a chief engages in trade, he appropriates to himself an advantage and obtains certain things which involve injury to those whom he governs, even if he desires not to do so.
Questions for Discussion
What was the purpose of Umar II’s fiscal rescript? Discuss its implications for the structure of the new Islamic Empire.
