Is it permissible for the Sultan (authority) to impose a tax upon the Muslims?

প্রশ্ন · Question

As-Salaamu Alaikum Wa Rahmatullah Wa Barakaatuhu, May Allah
allow you to persevere. I have a question that I hope that you can
answer…
It is known that “taxes” are Muharramah (prohibited) in Islam. So how
can the State treat the deficit and particularly when there does not
exist today “At -Tawzheef – Al-‘Ushoor – Al-Kharaaj”. They do not
currently exist.

উত্তর · Answer

Wa Alaikum Assalaam Wa Rahmatullah Wa Barakaatuhu,
It appears there is some confusion from you in respect to the subject
area of the question. That is because you said: “Taxes are Muharram
(prohibited) in Islam”. That is correct in a general manner however it is
specified in specific cases… Similarly, you say: “That there is no ‘Ushoor
and Kharaaj today” whilst it is known that the land of the Muslims is
either ‘Ushriyah or Kharaajiyah, and that they are (both) present. You
have (also) mentioned: “At -Tawzheef, Al -’Ushoor and Al -Kharaaj”
whilst the word ‘At-Tawzheef’ here has no place (or context) for it…
In any case, I will provide detail to you of this subject area so that the
answer is clear and so that there is no ambiguity in it nor vagueness
Inshaa’Allah.
1 – The Shar’a has forbidden the Sultan (authority) to impose a tax
upon the Muslims based upon an order issued from him according to
what he wishes. He ﷺ said: «“One who
wrongfully takes an extra tax (sahib maks) will not enter Paradise.”
as collected by Ahmad and classified as Saheeh by Az -Zain and Al -
Haakim. The ‘Maks’ is the tax (customs) that is taken from the traders
upon the borders of the lands however the forbiddance includes every

tax due to the statement of the Messenger ﷺ in the Hadeeth, that has
been agreed upon, related from Abu Bakrah: عْرَاضَكُمْ
َ
مْوَالَكُمْ وَأ
َ
«
عَلَيْكُمْ حَرَامٌ كَحُرْمَةِ يَوْمِكُمْ هَذَا ف ِي بَلَدِكُمْ هَذَا ف ِي شَهْرِكُمْ هَذَا Your blood, your
properties and your honours are Haraam for you (to take from each
other) like the inviolability of tis day of yours in this land of yours in
this month of yours…”. It is ‘Aamm (general) including the Khalifah just
as it encompasses all of the people… It is therefore not permissible for
the Khalifah to impose a tax in order to spend from it but rather he
spends from the Bait ul-Maal (State Treasury).
2 – There are however cases or circumstances in which the Shar’a has
made an exception from the general prevention of imposing taxes.
Shar’iyah texts have been mentioned that explain that spending upon
them is (a duty) upon the Muslims and not only the Bait ul -Maal. If
what is in the Bait ul -Maal is not sufficient to spend upon them, the
spending transfers from the Bait ul -Maal to the Muslims. Then a tax is
imposed upon the wealthy in accordance to the amount of Nafaqah
(spending) that is obligatory to meet those circumstances. That is done
without any increase (above the need) and they are allocated in the
places that they have been imposed to meet… The tax in this situation
is not based upon the command of the Khalifah based upon his desire
and according to his wishes. Rather, it is based upon Allah’s
commanding of it whilst the Sultan (authority) only implements the
command that Allah Subhaanahu has commanded. Based upon this
understanding, that which the Shar’a has made obligatory upon the
Bait ul -Maal and upon the Muslims to spend, is spent upon from the
Bait ul -Maal. Then if there are no funds in the Bait ul -Maal, or it has
run out of funds, or it doesn’t have sufficient funds to meet the
expenditures, then it is for the Khalifah to impose taxes upon the
wealthy in accordance to the amount of those expenditures according
to the Ahkaam Ash-Shar’iyah… And it is not Haraam (prohibited) in this
circumstance or situation.

3 – From what has been mentioned, it is clear that in order for it to be
permissible for the tax to be imposed for spending upon a particular
case, the following conditions have to be realised (or met):
- That there is not within the Bait ul -Maal sufficient funds to spend
upon this circumstance or case (requiring it).
- That a Shar’i text has come indicating that the expenditure in this
case or situation is obligatory upon the Bait ul -Maal and upon the
Muslims…
- That the imposed tax does not exceed the obligatory amount of
expenditure required for that case or situation…
- That it is not imposed except upon the wealthy alone, those who
have a surplus above their basic (or fundamental) needs and their
complimentary needs as measured by their decent standard of living –
(Bil-Ma’roof)…
4 – Consequently, the tax is not imposed in Islam except in accordance
to the above mentioned conditions i.e. that the Shar’a has brought a
text indicating that the expenditure upon a particular case is not just
obligatory upon the Bait ul -Maal but rather it is also obligatory upon
the Muslims:
- For example, the Nafaqah (spending) upon the Fuqaraa’ (poor). If the
Bait ul-Maal is not sufficient to meet the needs of the Fuqaraa’, then a
tax is imposed in accordance to the amount required to meet this need
without an increase upon that and it will be imposed upon the
wealthy. That is because spending upon the Fuqaraa’ (poor) is not only
obligatory upon the Bait ul -Maal but is rather obligatory upon the
Muslims as well. Al -Haakim collected in ‘Al -Mustadrak’ a relation from
‘Aa’ishah (ra) that the Messenger of Allah ﷺ said: «
يَبِيتُ شَبْعَانًا وَجَارُهُ جَائِعٌ إِلََ جَنْبِهِ He is not a believer who spends the
night satisfied whilst his neighbour next door is hungry” and in a
narration recorded by At -Tabaraani in ‘Al -Mu’jam Al -Kabeer’ it is

related from Anas Bin Maalik (ra) that he said: The Messenger of Allah
ﷺ said: «“He hasn’t
believed in me who passes the night satisfied whilst his next door
neighbour is hungry and he is aware of that”. And Al-Haakim recorded
in ‘Al -Mustadrak’ a relation from Ibn ‘Umar (ra) that he said: The
Messenger of Allah ﷺ said: صْبَحَ فِيهِمُ امْرُؤٌ جَائِعًا، فَقَدْ بَرِئَتْ
َ
هْلِ عَرْصَةٍ أ
َ
يُّمَا أ
َ
«
مِنْهُمْ ذِمَّةُ اللَّهِ Whichever people of an area where people live
together there awakens a person amongst them who is hungry, then
the Dhimmah (protection) of Allah has been taken away from them”.
- For example, the Nafaqah (spending) upon Al -Jihaad. If the Bait ul -
Maal was not sufficient to meet the needs of Al -Jihaad, then a tax is
imposed in accordance to the amount required to meet this need,
without any increase upon that, whilst this would be imposed upon
then wealthy. That is because spending upon Al -Jihaad is not only
obligatory upon the Bait ul -Maal but rather it is also obligatory upon
the Muslims. Allah ﷻ said:
[نْفُسِكُمْ ف ِي سَبِيلِ اللَّهِ ذَلِكُمْ خَيٌْْ لَكُمْ إِنْ كُنْتُمْ تَعْلَمُونَ
َ
مْوَالِكُمْ وَأ
َ
وَجَاهِدُوا بِأ ]
“And strive in Al-Jihaad with your lives and your wealth in the path of
Allah. That is better for you if you but knew” [At-Taubah: 41].
There are also other evidences in addition to the above.
- And for example, the Nafaqah upon the Arzaaq (wages) of the
soldiers. If the Bait ul-Maal was not sufficient to meet the needs of the
soldiers’ wages, then a tax is imposed in accordance to the amount
required to meet this need, without any increase upon that, whilst this
would be imposed upon then wealthy. That is because the Nafaqah
(spending) upon the wages of the soldiers is not just obligatory upon
the Bait ul -Maal, but is rather also obligatory upon the Muslims.
Ahmad recorded in his ‘Musnad’ a rela tion from ‘Abdullah Ibn ‘Amr
that he said: The Messenger of Allah ﷺ said: جْرُهُ
َ
جْرُهُ، وَلِلْجَاعِلِ أ
َ
«
جْرُ الْغَازِي
َ
وَأ The Ghaazi (one who goes out to fight) has his reward

and the Jaa’il (one who pays for another to go to fight) has his reward
and the reward of the Ghaazi”.
- For example, the spending to set up a hospital in a town that does
not have another one in the case where harm will befall the people if
there was no hospital. If the Bait ul -Maal was not sufficient to meet
the need of the setting up of the hospital, then the tax will be imposed
in accordance to the amount required to meet the need without any
increase upon that whilst that would be imposed upon the wealthy.
That is because the spending upon the setting up of a hospital is an
essential matter and harm res ults from its absence. This setting up is
not Waajib upon the Bait ul -Maal alone but is rather also obligatory
upon the Muslims and that is because the Nahi (forbiddance) of the
Darar (harm) is general: Al -Haakim related in ‘Al -Mustadrak’, whilst he
said that the “This Hadeeth is Saheeh in its Isnaad (chain)”, that it was
related from Abu Sa’eed Al -Khudri (ra) that the Messenger of Allah ﷺ
said: «“There is no
Darar and no Diraar (harming and reciprocation of harm), whoever
harms, Allah harms him and whoever causes hardship (or
inconvenience) then Allah brings hardship (or inconvenience) upon
him”.
- And for example, the spending upon the emergency and sudden
events or incidents that occur upon the Ummah like a famine
(drought), flood or earthquake… If the Bait ul -Maal is not sufficient to
meet this emergency spending, then a tax is imposed in accordance to
the amount of the required expenditures without any increase whilst
that would be imposed upon the wealthy. That is because the
spending upon emergency events and occurrences is not only Waajib
upon the Bait ul-Maal but rather it is also obligatory upon the Muslims.
Abu Dawud extracted in his ‘Sunan’ in a relation from Ibn Hujair Al -
‘Adawi that he said: I heard ‘Umar Ibn Al -Khattaab relate from the
Prophet ﷺ in respect to this story he said: «
الضَّال And to come to the assistance of the anxious (or troubled) and

guide the astray”. The evidences of the famine that we have
mentioned above also apply upon this.
5 – As for the Nafaqaat (expenditures) which are only obligatory upon
the Bait ul-Maal and not also obligatory upon the Muslims, then these
are not spent upon unless there are sufficient funds within the Bait ul -
Maal (treasury). If there are not sufficient funds, then taxes are not
imposed for them but rather it is waited until there are funds within
the Bait ul -Maal. That is like the spending upon a Maslahah (interest)
form amongst the interests of the Muslims which their absence does
not bring about a har m upon them. That is like the opening of a
secondary road whilst there exists another or opening a second
hospital whilst there is another than can be sufficed with. It also
includes the like of opening up production projects, upon which their
absence will not incur a harm upon the Ummah or the setting up of a
factory to extract coal or a reservoir to build trade ships and so on…
These matters and what are similar to them are not spent upon from
the Bait ul-Maal unless there are sufficient funds for that…
6 – As for the taxes not be imposed except upon the wealthy alone,
then that is because the tax is not taken from the individual except
from that which is surplus or excess of the satisfaction of his basic or
fundamental needs (Al -Haajjaat Al -Asaasiyah) and the luxury or
complimentary needs according to the usual or customary standard of
living (Bil -Ma’roof). So in respect to the one, from amongst the
Muslims, who has a surplus beyond the satisfaction of his basic and
complimentary needs, taxes are taken fr om him. That is whilst the one
who does not have any surplus after the satisfaction (of his needs)
does not have anything taken from him. That is due to the statement
of the Messenger of Allah ﷺ :«“The best
Sadaqah is that which was (given) on the back of Ghinaa
(sufficiency)” recorded by Al -Bukhari and related from Abu Hurairah.
The ‘Ghinaa’ is that which the person can do without, which refers to
the level of his sufficiency in respect to satisfying his needs. And

Muslim related from Jaabir that the Messenger of Allah ﷺ said: «
بنفسك فتصدّق عليها، فإن فَضَلَ شِيءٌ فلأهلك، فإن فَضَلَ عن أهلك شِيءٌ فَلِذي
قرابتك، فإن فَضَلَ عن ذي قرابتك شِيءٌ فهكذا وهكذا - يقول فبيْ يديك، وعن يمينك،
وعن شمالك Begin with your own self and give Sadaqah to it. And
then if there is anything left over from it, give it to your own family,
and then if there is anything left over from your family, then give it to
your relatives, and if there is something left over after giving to your
relatives, give it in such and such way - saying ‘to whoever is in front
of you, to whoever is to your right and to whoever is to your left” .
And so the one whom he must spend upon is delayed from himself.
The tax is similar to that because it is like the Nafaqah and like the
Sadaqah, as Allah ﷻ says:
[لُونَكَ مَاذَا يُنْفِقُونَ قُلِ الْعَفْوَ
َ
وَيَسْأ ]
“And they ask you about what they should spend. Say: ‘Al -‘Afwa’
[Excess beyond needs]” [Al-Baqarah: 219].
Which means that which in there is no effort in respect to its spending
and that is the surplus beyond the need. Therefore, the tax is taken
from the wealth that is surplus to the need which means that it is only
taken from the wealthy. Consequently, a tax is not taken from the
Fuqaraa’ (poor) whilst the Aghniyaa’ are known within the (state)
department that deals with the Zakaah.

7 – As for the taxes not being imposed except in accordance to the
amount of the need and sufficiency, then that is because the Shar’iyah
texts have permitted the taking of the tax to meet needs of particular
types and that is which it has exempted from the prevention (or
forbiddance) of taking from the property of the individual without his
consent. It is therefore obligatory to stop at the limit that has been
mentioned in the texts otherwise is would be a Zhulm (unjust or
oppressive act). That is because it not permissible to take the property

of a person except by Tayyib An -Nafs (consent) from him, whilst
specific cases or circumstances are exempted where the text has
permitted the imposition of taxes for them in accordance to the
amount or level of need and sufficiency.
8 – From what has been previously mentioned, it becomes evident
that the assumption of the presence of a deficit “permanent or semi -
permanent” in the “budget” within the Khilafah "Caliphate" State,
represents an assumption that is out of its context. That is because the
deficit, where the sources of revenue do not meet the expenditures, is
a matter that is contrary to the original position in the case where
Islaam is applied well… That is due to two important matters:
A – The Ahkaam Ash -Shar’iyah have explained in detail the manner of
raising funds by the State and how it should be spent and it did not
make that fall under the Ijtihaad of the people and their estimations…
It made the spending upon some matters unrelated to the existence of
funds or the non -existence of funds within the Bait ul -Maal and that is
because the spending is an obligation upon the Bait ul -Maal and upon
the Muslims… And we have explained above the matters in which it is
obligatory for spending to be undertaken upon whether there are
funds in the Bait ul -Maal or there are not… And taxes are imposed for
these if there are no funds in the Bait ul-Maal for them.
As for the obligatory Nafaqaat (expenditures) that are only a duty upon
the Bait ul -Maal and not also a duty upon the Muslims, then they will
not take place unless there are sufficient funds in the Muslim’s Bait ul -
Maal for the spending, whilst taxes are not imposed for them as we
have previously explained…
B – The continuous (or permanent) revenues of the Bait ul -Maal are:
Al-Fa’I, Al -Ghanaa’im, Al-Anfaal, Al-Kharaaj and Al -Jizyah… In addition
to that are the revenues of the public owned properties with their
various types, the revenues of the state owned properties, the
‘Ushoor, the Khumus (5 th) of the Rikaaz (buried treasure), the minerals

and the Zakaah properties… The original situation is for the funds of
the permanent revenues of the Bait ul -Maal to be sufficient for the
spending upon what it is obligatory for the Bait ul -Maal to spend
upon, in the case of the existence of the funds or its non -existence…
In that way the occurrence of a financial deficit to cover the
expenditures is a matter that is unlikely to occur…
There are more elaborate details that we have explained in our books:
The Economic System, The Funds in the Khilafah "Caliphate" State, and
the Introduction to the Constitution…
I hope that this answer has been sufficient by Allah’s permission.
Your brother,
Abu Yasin