"The Kharaj System between the Sasanian Empire and the Rightly Guided Caliphate"

Abstract

Kharaj is a Pahlavi word used by the Arabs. It is derived in the Arabic language from the triliteral verb “khārāj.”

It seems that Kharaj was not legislation, but rather a word that gradually took its place at the beginning of Islam to mean land tax or wages taken on state property, but what is learned from jurisprudential books is that Kharaj is the tax allocated to lands only.

The Sasanian state was very interested in the tax because it meant to it the real estate tax that fell on agricultural lands that were taken by force and it was considered one of the main revenues of the state. The importance of the issue and its connection to the economic organization that concerns all times and the organization of the state’s general budgets requires examining the roots of this legislation and its origins to shed light on its historical aspects. Doctrine and the effects of other civilizations.