Kitāb al-Kharāj

The eighth-century renowned Islamic scholar Abu Yusuf authored Kitāb al-Kharāj, an influential work on taxation and land revenue within Islamic societies. This entry aims to explore the historical context and significance of Kitāb al-Kharāj, tracing its roots in the evolving landscape of muamalat law and the diligent formulation of tax policies by Islamic authorities. It finds out about the collection and documentation of the al-Kharāj system during the time of the Abbasids. It shows how important three manuscripts are still today: Abu Yusuf’s Kitāb al-Kharāj, Yahya bin Adam’s compilation, and Ibnu Qudama’s manuscript. Emphasizing Abu Yusuf’s meticulous approach and his utilization of foundational Islamic sources, this study underscores the enduring impact of Kitāb al-Kharāj on Islamic economic thought and its role as a foundation in revenue administration.