III. Collection and Discharge of the Zakat

Chapters in this book

1. Frontmatter 3
2. Preface 5
3. Contents 11
4. Part I. Introduction to Mohammedan Law and Bibliography
5. I. Preliminary Concepts 23
6. II. The First Basis of Fiqh : The Koran 30
7. III. The Second Basis of Fiqh : The Sunnah 35
8. IV. The Third Basis of Fiqh : The Ijma 60
9. V. The Fourth Basis of Fiqh : The Qiyas 67
10. VI. Abrogation and Conflict of the Evidences 89
11. VII. Other Principles of Legislation 94
12. VIII. Classification of the Shari’ah Values 109
13. IX. Ijtihad or the Exercise of Independent Thought 117
14. X. The Fiqh Schools and Their Founders 133
15. XI. Concluding Remarks 148
16. Bibliography 157
17. Part II. Financial Theories
18. A. Revenue
19. I. Preliminary Remarks 199
20. II. The Zakat Taxes 203
21. III. Collection and Discharge of the Zakat 296
22. IV. The Financial Contribution for the Conduct of Holy War (ju ‘l ) and for Other Public Purposes 348
23. V. Preliminary Considerations 354
24. VI. The Kharaj or Land-Tax 377
25. VII. The Jizyah or Poll Tax 398
26. VIII. Other Sources of Revenue 409
27. B. Expediture
28. IX. The Public Treasury and the Mohammedan Counterpart of a Budget 423
29. X. Expenditure of the Zakat Taxes 439
30. XI. Expenditure of the Secular Revenue 465
31. XII. Tax Grants 484
32. XIII. Concerning Public Records 490
33. C. Appendix
34. XIV. Public Domain 500
35. XV. Summary and Conclusion 525
36. Index 537
37. Vita 541