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Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

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The Book of Revenue

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ISBN13: 9781873938201
ISBN: 1873938209
Published: July 2004
Publisher: Garnet Publishing
Format: Hardback
Price: £60.00

Kitab al-Amwal (The Book of Revenue) is the work of a brilliant legal mind. Abu Ubayd al-Qasim ibn Sallam provides an accurate record of legal precedents laid down in the first two centuries of Islam, in particular those pertaining to the sources of revenue and the avenues of public expenditure. The power of the book, however, lies in the method of the author and the analysis undertaken by him. He gathers together the traditions of the Prophet, the opinions of his companions and the views of eminent jurists, and then subjects them to legal analysis.;The book is aimed at every student of Islamic law, especially those who wish to master the art of interpreting and analysing legal traditions and early precedents. The present translation includes a translation of the notes by Muhammad Khalil Harras.

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Part I: The Sources of Revenue; Introduction: The Ruler and the Wealth of Subjects; The Legal Validity of Fay and its Sources; Wealth Administered by Rulers: Fay, Khums and Sadaqa; Land Annexed Peacefully: Its Practices and Rules
Part II: War, Truce, and the Rights Attached to Spoils and Booty; The Status of the Prisoners of War and the Residents of the Conquered Lands Agreements Pertaining to Land Annexed Peacefully; The Rights Attached to Booty (Fay)
Part III: Fixation of Stipends, Grant of Rights to Land, Fifth of Spoils and the Rules of Zakat Fixation of Stipends; Grant of Rights to Land and Estates - Iqta, Ihya and Hima; The Rules and Practices of the Fifth of the Spoils; The Rules and Practices of Sadaqa (Charity)
Part IV: Zakat on Wealth of Orphans, Produce of Land and Avenues of Expenditure; Zakat on the Wealth of Orphans, Slaves and Horses; Zakat on the Produce of Land; Sadaqa on Wealth Passing by the Tolls Official; The Avenues of Expenditure of Zakat