Theory and Practice of Muslim State in India c8.2

c8.2

One of the main functions of the state was collection of taxes. No scheme of conquest or defence or administration was possible without regular inflow of revenue. Muslim jurists divide the revenue of a Muslim state into two categories - religious and secular. The principal religious tax was Zakat and it was collected from the Muslims only. The secular taxes comprised Khams, Jiziyah and Kharaj; these were levied on the non-Muslims. So these were four major taxes - Khams, Jiziyah, Kharaj and Zakat. Besides these there were a few other sources of revenue. The importance of sound state finance was widely recognized by Muslim political thinkers and administrators. The financial system of the Muslim state was laid down by the Shariat and the Abbasid tradition. By the time the Muslim state was established in India, its revenue system had been carefully elaborated and its principles clearly set.