188 chapter five
would argue that it was more likely that Abù-Yùsuf ’s main aim was
to put that land in to good use.
Keen to see stability in land ownership and in related business
transactions, and with a view to curbing the freedom of the ruler
to changing this relationship, Abù-Yùsuf stressed that the decision
of the ruler of granting the land should not be annulled by any
other ruler after him. The land could not be taken back, providing
that it was not beyond what the holder could manage to look after.
Further, the holder had the right to transfer the allocated land by
sale or inheritance. In confirming that, Abù-Yùsuf went even fur-
ther as to state that if the land was taken back then it would be
like robbing someone and giving the stolen property to someone else.
With regard to the tax rate levied on those qata"i, Abù-Yùsuf was
of the view that qata"ilands be taxed at one-tenth, ushr, for it was
like ushrlands in the hands of Muslims. He proceeded, however, by
suggesting that a heavier tax could be imposed at the discretion of
the ruler: double the ushr, one-fifth, or a Kharàj tax. By advocat-
ing a heavier tax, Abù-Yùsuf seemed to be allowing for the fact that
the land was granted with no financial sacrifice in return; no capi-
tal was paid in the acquisition. On the other hand, looking at it
from the tax payer’s point of view, and possibly in reflection to the
reported low efficiency of these lands and the need for the extra
care to improve its productivity, no increase beyond the one-tenth,
ushr, was charged if the granted land had to bear the expenses of
digging canals, erecting farm buildings, and drilling the land. “The
matter”, however, “rests with you, you should act upon what you
see fit”, Abù-Yùsuf addresses his caliph.
Revived lands
On the relationship between tax and economic efficiency, in rela-
tion to land, Abù-Yùsuf turned to answer an important question:
what was the most suitable tax policy to be adopted regarding uncul-
tivated and unused lands? Focusing on barren lands he began with
a definition, or condition: these were the lands where there was no
sign of any construction or cultivation or that the land was used for
public utility for the people of the towns such as public parks, grave
yards, forests, a pasture for cattle and sheep, and it is not in the
possession of anyone. Then he proceeded with the following opin-
ion: (a) as a general rule, whoever revives such land, or any part of