Muqasamah: Islamic Taxation System
Definition and Overview: Muqasamah (Arabic: مقابسة) is an Islamic tax system, more formally known as muqasamah kharaj, in use from the year 628 until the end of the Mamluk period in the late sixteenth century. The system functioned primarily as a form of share-cropping contract where tenants entered into lease agreements either with the state or with private landowners. In return for the use of agricultural land, tenants promised to pay a percentage of the crop yield, thus providing a basis for mutual economic benefit and protection of the agricultural land.
Etymology and Translation
- Etymology: The term “muqasamah” derives from the Arabic root “قسمة” which means to share or to divide.
- Translations:
- Arabic: مقابسة
- Turkish: Mukaseme
Mechanism and Structure
Lease Agreement: Under muqasamah, tenants negotiated lease agreements specifying the percentage of their crop yield to be handed over either to state authorities or to private landlords. The agreements also came with certain provisions for the preservation and protection of land and property.
Jurisprudential Discussions: Islamic scholars debated the characteristics and moral implications of muqasamah agreements. A central question concerned whether these contracts were speculative and therefore, impermissible under Islamic jurisprudence (Fiqh). The majority consensus recognized muqasamah as a legitimate form of agricultural taxation, provided the stipulated terms were equitable and devoid of unjust risks.
Historical Context
Introduced in early Islamic times, the muqasamah system reflects the socio-economic dynamics of agrarian societies in medieval Islamic empires. It offered a versatile means for resource allocation and economic governance, fostering agricultural productivity while ensuring state revenue.
Conclusion and Takeaways
Muqasamah represents a sophisticated socio-economic mechanism rooted in the agrarian practices of Islamic history. Examining its modalities and juridical complexities offers fruitful insights into broader Islamic legal and economic philosophies.
Books for Further Studies:
- “The Closed Circle: An Interpretation of the Arabs” by David Pryce-Jones
- “Islamic Law and Empire in Ottoman Cairo” by James E. Baldwin
- “The Formation of Islamic Law” edited by Wael Hallaq
Key Takeaways:
- Historical Range: Muqasamah was in use from 628 until the late sixteenth century.
- Function: It was a share-cropping contract ensuring mutually beneficial agreements between tenants and landlords or the state.
- Jurisprudence: Highly debated focus among Islamic scholars about the speculative nature of the contract.
- Significance: Emphasizes the nuanced approach to taxation within Islamic legal frameworks.
Muqasamah serves as a testament to the Islamic contribution to early concepts of taxation and economic sustenance, encapsulating core principles of balance and equity articulated within its theological and legal traditions.
