economic thought of the rightly guided caliphs 99the rate of tax was known in advance, as well as that of equity, as
Zakàh had a threshold and different rates. Hence Zakàh obtained
its main tax characteristics from this early period.
Caliph Abù-Bakr died in 634.
The Second Caliph Umar (634 –644)To save Muslims from a similar dispute over the caliphate to that
which took place after the Prophet’s death, Abù-Bakr recommended
Umar as the second caliph after his death. Muslims, however, would
have to approve the choice of Abù-Bakr by paying allegiance to
Umar. In 634, on the death of Abù-Bakr, Umar ibn al-Khattàb
became the second caliph.
Caliph Umar the Man
The biography of Umar is significantly different from that of Abù-
Bakr. In his personality, Umar did not have Abù-Bakr’s tenderness,
natural gentility, approachability or affability. With his courage, phys-
ical strength, boldness and fortitude, he was a source of both fear
and respect. Muslims feared him before he became Muslim and
esteemed him after he was one. In terms of precedence in Islam,
Umar was not among the early Muslims. His acceptance of Islam
came as late as the sixth year after the birth of the religion. Worse
still, he resented Prophet Muœammad and regarded him responsible
for the division in the Makkahn community and punished new con-
verts including members of his own family. But the Prophet was
keen on Umar becoming a Muslim, “O Lord, reinforce Islam by
one of the two Umars, Amr ibn Hesham or Umar ibn al-Khattàb”,
he prayed. It was to be Umar ibn al-Khattàb. He changed from a
man who had, literally, the intention to kill the Prophet to a man
who went to him to witness that “there is no God but one and
Muœammad is His messenger” in one day (the story of Umar’s accep-
tance of Islam is one the most intriguing stories, which has been
widely reported (see for example Sirat-ibn-Hishàm). After embrac-
ing Islam, Umar became one of the strongest supporters of the reli-
gion and one of the most, if not the most, distinguished leaders in
Islamic history after the Prophet. He was exemplary for his piety,
simplicity, high regard to justice and fairness. Sound judgment and
intellectual ability are much respected by Muslims.