Tithe on the trade of non-Muslims (ushr)

العُشْر

In the lexicon, ushr is a tenth. As a technical term it is either the tithe on trade and sales or the tithe on produce or zakat on what the land yields; this entry treats the tithe on trade, which is levied on goods of non-Muslims carried for trade from one town of the Muslim lands to another ¹. It is taken from non-Muslim merchants when they enter the territory of Islam with their goods, on the basis of a prophetic report, a consensus of the early community and reasoning about the protection the state gives to traders; Muslim merchants owe nothing beyond zakat ² ³ ⁴. The liable persons are treaty-merchants, protected non-Muslims and enemy merchants under safe-conduct, and the schools set further conditions: adulthood, sanity, male sex, a threshold, and freedom from debt, which some schools reject ⁵ ⁶ ⁷ ⁸ ⁹. The rate differs: the Hanafis and Hanbalis take half a tenth from a protected non-Muslim, the Malikis a full tenth except on grain brought to Mecca and Medina, and the Shafi'is leave it to the imam's terms ⁹ ¹⁰. The imam or governor is entitled to collect it, through a collector who must be a Muslim, free, knowledgeable and able to protect traders; farming the collection out is treated and disliked by some jurists ¹¹ ¹² ¹³ ¹⁴. It lapses on conversion and may be waived by the imam for goods the Muslims need, and it is spent on the fay' purposes ¹⁴ ¹⁵.

Reading levelScholars (13+)

Ushr in the language is one part in ten. This entry is confined to the ushr of trade — what is levied on the goods of the protected people kept for trade when they carry them from town to town within the lands of Islam. The ushr is taken on non-Muslims' trade when they bring it into the abode of Islam, the jurists arguing it by sunna, consensus and reason; nothing is taken on Muslims' trade but the zakat. It is taken from the safe-conducted and the dhimmis, and the schools differ on the conditions of obligation: the Hanafis require maturity and reason, the Hanbalis do not; Abu Ya'la required maleness, the rest did not. And the ushr falls only on wealth kept for trade — the Hanafis and Hanbalis require the threshold, and some require being clear of debt.

Summary

In the lexicon, ushr is one tenth. This entry treats only the tithe on trade: the levy on goods of non-Muslims that they carry for trade from one town of the Muslim lands to another ¹.

Basis

The tithe is taken from non-Muslim merchants when they enter the territory of Islam with goods. The jurists rely on a prophetic report, on the consensus of the early community and on the reasoning that traders need protection, while Muslim merchants owe nothing beyond zakat ² ³ ⁴.

Who pays

Treaty merchants and protected non-Muslims are liable. The schools differ on further conditions: the Hanafis require adulthood and sanity, the Hanbalis do not require adulthood, and Abu Ya'la requires the payer to be male ⁶ ⁷. Only goods held for trade are liable, and the Hanafis and Hanbalis require a threshold; some require the goods to be free of debt ⁷ ⁸ ⁹.

Rate

The Hanafis and Hanbalis take half a tenth from a protected non-Muslim; the Malikis take a full tenth, except half a tenth on grain carried to Mecca and Medina; the Shafi'is leave the rate to the imam's terms ⁹ ¹⁰.

Collection

The imam or governor is entitled to collect it, through a collector who must be a Muslim, free, knowledgeable and able to protect traders. The collector must not repeat the levy within a year (the report of a Christian trader is cited) and some jurists disliked farming the levy out ¹¹ ¹² ¹³ ¹⁴.

Lapse and purposes

The tithe lapses on conversion, and the imam may waive it for goods the Muslims need. It is spent on the purposes of fay' ¹⁴ ¹⁵.

Where to look further

Fay' is treated under «fay'», and zakat under «zakat» ².

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Sources

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11608

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11609

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11610

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11612

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11611

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11613

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11614

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11615

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11616

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11617

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11619

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11620

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11621

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11622

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.11623

Tithe on the trade of non-Muslims (ushr)

At a glance

Summary

Basis

Who pays

Rate

Collection

Lapse and purposes

Where to look further

Connections

People and things also explored

Sources

Ideas

Muwatta, Book of Zakat