Collector of Taxes in Islamic Tradition

Collector of Taxes: Role and Significance in Islam

Etymology and Definitions

• ʿĀshir (Arabic: عَاشِر): Refers to a tax collector responsible specifically for collecting the tenths, typically extracted from agricultural produce.
• ʿĀmil mutaṣaddiq (Arabic: عَامِل مُتَصَدِّق): Refers to a collector of alms, specifically zakāt, which is one of the Five Pillars of Islam—mandatory charity paid by eligible Muslims.

Duties and Responsibilities

1. ʿĀshir:

   • Collecting Tenths: Duties primarily involve collecting the tithe (10%) from agricultural produce or other specified goods.
   • Historical Context: Traditionally, this role was vital in agrarian societies where agricultural produce formed a significant portion of the economy.

2. ʿĀmil mutaṣaddiq:

   • Collecting Zakat: Charged with gathering alms, specifically zakāt, which Muslims are obligated to give. Zakāt is typically 2.5% of one’s accumulated wealth.
   • Importance in Islamic Law: The zakāt system helps in wealth distribution and social welfare, supporting those in need.

Remuneration

According to the Islamic legal text, the Hidāyah (vol. i. p. 54), the leader of the Muslim community, or Khalīfah, is responsible for ensuring that collectors of zakāt are fairly compensated for their labor. This includes:

• Remuneration of Collectors: Proportional to the effort and duties performed.
• Assistance Costs: Providing for the necessary support staff helping in the collection processes.

Historical Context

• Khilafah Period: During the early Islamic period, the role of tax collectors was crucial in maintaining economic stability and providing financial supporting structures for public projects and welfare.

Suggested Books for Further Studies

1. “Islamic Finance: Principles and Practice” by Hans Visser

   • Provides an in-depth look at financial principles, including zakāt distribution.

2. “The History of Islamic Law” by N. J. Coulson

   • Covers the development of various roles within the Islamic legal framework, including tax collectors.

3. “The Islamic Golden Age: A Young Adult History” by J. J. Maffei

   • Offers historical insights into governance, including taxation and economic duties.

Takeaways

• Cornerstone of Islamic Governance: Tax collecting roles like ʿĀshir and ʿĀmil mutaṣaddiq are essential for implementing and upholding economic practices in Islamic society.
• Balance and Fairness: Islamic law emphasizes fairness in compensating those involved in these roles while ensuring the collected funds aid in societal welfare.

Conclusion

The roles of ʿĀshir and ʿĀmil mutaṣaddiq are not merely bureaucratic; they form an integral part of the Islamic socio-economic system. Rooted in principles of justice and social equity, these positions ensure the proper collection and distribution of funds to support the community, fulfilling divine injunctions and fostering societal harmony.

Explore these roles further with suggested readings and gain an enriched understanding of their historical and contemporary significance.