ʿUshr (عشر)
Definition
ʿUshr (عشر), plural aʿshār (أعشار) and ʿushūr (عشور), refers to a tithe or a tenth of agricultural produce given to the Muslim State or Baitul Mal (بَيتُ المالِ). It is a form of charity and tax that has historical roots in Islamic law and is meant to support the welfare of the state and its citizens.
Etymology
- Arabic: عشر (ʿUshr) - Meaning “tenth.”
- Turkish: Öşür - A term used in Ottoman and modern Turkish to refer to the same concept of a tithe on agricultural produce.
Historical and Theological Significance
The practice of collecting ʿUshr finds its basis in the Qur’an and Hadith. It is considered a divine mandate aimed at economic justice and wealth distribution in Islamic societies. Historically, it played a crucial role in funding state functions and ensuring social welfare.
Under Islamic law, ʿUshr is distinct from Zakat, which is a broader form of almsgiving obligatory on all eligible Muslims. While Zakat covers various forms of wealth, ʿUshr specifically pertains to agricultural produce.
Classical Interpretation
Islamic scholars like Imam Abu Hanifa and Imam Malik have discussed the nuances and regulations of ʿUshr. Historically, this tithe was collected by state-appointed officials and was a primary source of revenue for Islamic states, often contributing to public infrastructure, education, and aid to the needy.
Usage and Application
- Rate: ʿUshr generally implies a 10% tax on irrigated land relying on rainwater. For land that uses artificial means of irrigation, the rate might reduce to 5%.
- Recipients: Proceeds from ʿUshr are ideally distributed among the poor, orphans, and public welfare projects under the administration of the Baitul Mal.
Further Studies
To delve deeper into the understanding of ʿUshr and its significance, the following books and resources are highly recommended:
- “Risālah fi Taqṣīm al-Amwāl” by Imam Abu Yusuf: A classical treatise on the distribution of wealth in Islamic jurisprudence.
- “The Early Islamic Conquests” by Fred Donner: Provides historical context for economic practices including ʿUshr in early Islamic society.
- “Islamic Economics: A Short History” by Ahmed El-Ashker & Rodney Wilson: An overview of economic principles in Islam, including taxation practices like ʿUshr.
Takeaways
- ʿUshr is an obligatory 10% tithe on agricultural produce in Islamic law.
- It serves as a crucial economic practice, promoting wealth distribution and social justice.
- The term has historical roots, detailed in Islamic jurisprudence and supported by the Qur’an and Hadith.
- Understanding ʿUshr provides insights into the operational structure of Islamic states and their welfare systems.
Conclusion
ʿUshr is not just a fiscal responsibility but a spiritual exercise in charity and justice. Its practice ensures that wealth circulates within the community and supports those in need, fostering a socially responsible and comprehensive economic system in Islamic societies.
By studying the theological, historical, and practical facets of ʿUshr, one gains a deeper appreciation of its role and significance in Islam. This comprehensive understanding underscores the integrated nature of faith and everyday life in Islamic teachings.
