RES OURCES1958, 1967). The Kitiib al-khariij of Qudama ibn Ja'far was edited
by M. J. de Goeje in BGA 6 (Leiden, 1889), and part seven is translated
into English as the second volume of A. Ben Shemesh's Taxation in
Islam (Leiden, 1965). In spite of their titles, these works are not con-
fined to the land tax alone. For the various etymologies proposed for
the word khariij, see W. Henning's "Arabisch garag," Orientalia 4
(1935): 291-293; T. Juynboll, "KharaQj," EI(l), II: 902-3; and
C. Ca hen, "Kharadj," EI(2), IV: 1030-34.
It is impossible to separate the land tax from matters of land tenure.
A. N. Poliak's "Classification of Lands in the Islamic Law and its
Technical Terms," A]SLL 57 (1940): 50-62, presents a fairly abstract
typology with a legal orientation. Because of its convenience it has
been cited widely. Pages 10 to 52 of A.K.S. Lambton's Landlord and
Peasant in Persia (London, 1953) are more pertinent, reasonable, and
closer to the mark. For a more up-to-date discussion of early Islamic
taxes and agriculture in Iraq, see J. 'Ali, "Siyasata d-dawlati z-zira'iyyati
fi-s-sawadi fi-I-qarn al-awwal al-hijri," Majallat Dirasat al-Khalij al-
Arabi (Basra, 1979), pp. 299-324.
The retrojection of later legal constructs continues to be a problem.
One issue concerns Shafi'i's theory which justified attaching peasants
to the land they worked, as if they were slaves included as part of an
endowment. This served as the basis of M. Van Berchem's La propriete
territoriale et l'impot foncier sous les premiers califes: Etude sur l'im-
pot du kharag (Geneva, 1886), which has enjoyed widespread influence
and was revived by P. Forand in "The Status of the Land and the
Inhabitants of the Sawad during the First Two Centuries of Islam,"
jESHO 14 (1971): 25-37. However, circumstances which Van Ber-
chem explained in terms of endowment (Ar. waqfl are explained by
W. Schmucker in terms of permanent booty (Ar. fay') in Unter-
suchungen zu einigen wichtigen bodenrechtlichen Konsequenzen der
Islamischen Eroberungsbewegung (Bonn, 1972). Schmucker also ar-
gues that the legal distinction for purposes of taxation between ter-
ritory taken by force and that taken by treaty developed somewhat
later than the earliest conquests. A. Noth seems to agree with this
view in his "Zum Verhaltnis von kalifaler Zentralgewalt und Provinzen
in umayyadischer Zeit: Die 'Sull)'-'Anwa'-Traditionen fur Agypten
und den Iraq," WI 14 (1973): 150-62.
For a general study of Islamic taxation, one can start with the
definitions provided by A. Grohmann," 'Ushr," EI(l), IV: 1050-52,
and J. Schacht, "Zakat," EI(l), IV: 1202-5. N. Aghnides's Moham-