Higher objectives of Islamic Law (Maqāṣid al-Sharīʿa) in substantiating justice in land tax

Abstract

This article discusses the relationship between the systemization of kharāj (land tax) and the higher objective of Islamic law or Maqāṣid al-Sharīʿa. After the conquest of Sawād region (located in modern-day southern Iraq), the First Caliph ʿUmar (634 - 644 CE) introduced a new approach to the distribution of ghanīmah (spoils of war), leaving the lands to their pre-conquest owners but demanding the payment of taxes for redistribution among community members. This system was strengthened through the establishment of dīwān (register). We claim that ʿUmar’s decision in this regard was influenced by his understanding of Maqāṣid al-Sharīʿa and that this historical example should also be considered in essentialising social justice in the making of contemporary Islamic economics theory and Islamic finance principles.