118 chapter three
in the process of decision-making. Caliph Uthmàn was one of Caliph
Umar’s supporters in his debate over the ownership of conquered
lands (Abù-Yùsuf ).
The main sources of public finance at the time of Caliph Uthmàn
were as laid down by Umar. Those were revenues from Zakàh,
Khums (one fifth of spoils of war), Jizyah, Kharàj, Ushùr (custom
duties) and state property, the ownership of which was transferred
to the state as a result of not having private owners. Public expenditures
were also of three main types: social-caring and stipends expendi-
ture, current expenditure and investment expenditure (Muœammad,
1986).
However, a marked development in the ownership of agricultural
land took place during the reign of the third caliph, which was to
have a dramatic effect on the structure of land ownership for many
years to come. Until the reign of Uthmàn the state had owned agri-
cultural land which it inherited from the previous owners who fled
Iraq and Syria after Islamic conquests. Although the land, which
was called sawàfiland, had been regarded as belonging to Muslims
in general, a view which the second caliph Umar seemed to have
always maintained, and as such the land was kept under the direct
administration of the state, Caliph Uthmàn was of the view that the
land could be transferred from the state to individuals to look after
on a rental basis. The development started with a request from the
governor of Syria Mu"awiyah, who seemed to have been able to
introduce many novelties to the administration of the Islamic state,
though not always favourable, asking the caliph to give him the land
from which the Byzantine governors fled after the Islamic conquests
(Al- ̨abarì). Mu"awiyah based his request on the argument that his
salary was not sufficient to cover his expenses which included gifts
of which a considerable part was meant to impress the neighbouring
Byzantine Empire. Since that portion of his personal spending was
politically beneficial to the state it was only reasonable, from his
point of view that he should be compensated for these expenses and
the compensation, as he saw it, should be in the form of the requested
sawàfìland. With his shrewd power of persuasion, influential role in
Syria, and, some say, his kinship to the caliph, Mu"awiyah gained
the approval of Uthmàn. But the caliph was accused of nepotism.
Although the third caliph Uthmàn opened the door for a marked
change in land ownership, which led later on to the appearance of
Islamic feudalism, his views seemed to have been based on plausi-