مراسلات الدولة الأموية في الشؤون الاقتصادية جباية الزكاة والخراج والجزية والإجارة: دراسة تحليلية في المضامين المالية

Abstract

This study examines an important aspect of financial administration during the Umayyad period by analyzing political correspondence related to the collection of zakat, kharaj, jizya, and ijara. These correspondences are treated as a primary source that reveals the nature of administrative and financial thought among Umayyad caliphs, as well as the mechanisms through which they communicated with governors and officials in the provinces. The study aims to highlight the role played by such correspondence in regulating financial resources and achieving a balance between the needs of the state and the interests of the populace.

The research adopts a historical-analytical approach by tracing the texts of correspondence found in classical sources and analyzing their content to extract the governing principles of Umayyad fiscal policy. The study demonstrates the caliphs’ concern for monitoring funds in the hands of governors and ensuring their proper management, reflecting a level of direct financial oversight. It also reveals the flexibility of the financial system in dealing with surplus revenues (fayʾ), including directing portions of kharaj to support and finance the army in a manner that serves political and military stability.

Furthermore, the study shows that the correspondence included explicit directives prioritizing public welfare in expenditure and establishing a form of financial accountability between caliphs and governors, thereby limiting corruption and reinforcing the principle of justice. It also highlights a clear ethical dimension in these communications, manifested in encouraging gratitude for blessings, prioritizing the spread of Islam over maximizing jizya revenues, and emphasizing the fair collection of dues without excess or injustice.

The research also addresses mechanisms for exempting certain financial obligations, such as ijara and jizya, in specific cases, with such measures documented through official correspondence, reflecting an advanced administrative awareness of the importance of record-keeping. Additionally, the correspondence underscores the relationship between the personal integrity of governors and the soundness of the financial system, presenting a vision that integrates both ethical and administrative dimensions.

The study concludes that political correspondence in the Umayyad period functioned as an effective tool in managing financial resources and contributed to establishing principles of oversight, justice, and flexibility, reflecting a notable development in the structure of financial administration in the early Islamic state