the dynastic caliphates: the umayyads and the reforms 149lic baths, small shops, grinding mills, and lands on which shops were
erected, all generating revenue to the state either through direct man-
agement or in the form of rent. These enterprises, and the revenue
generated from them, seemed to have increased during the reign of
al-Walìd ibn-Abd al-Màlik (705–15). During al-Walìd’s reign a spe-
cial bureau, Dìwàn al-Mustaghallat, was established to run and super-
vise the activities of this government business sector (Al-Rayyis, 1977).
The establishment of a special bureau to monitor the operations of
this sector would indicate that the activities of this sector were of a
significant size in comparison with other sectors.
Secondly: Taxes
One-fifth of the Ghanìmah, or the Khums (kums means one fifth)
The one-fifth levy, khùms, on the spoils of war, Ghanìmah, is stipulated
in the Qur"ànic verses as revenues that would be put under the full
disposal of the Prophet as the head of state. As mentioned earlier
in chapter two, the manner of spending this revenue was also defined
in the Qur"àn. Although the size of this source of state revenue was
rather limited during the early period of the Islamic state during the
Prophet’s time, the source became more significant from the reign
of the second caliph Umar (634–644) with the major expansion of
the Islamic state.
Zakàh
We learned previously from chapters two and three that although
the political dimension of the tax was emphasised by the first caliph
Abù-Bakr in his treatment of the apostasy, the third caliph Uthmàn
decided that with the exception of Zakàh on pecuniary wealth Muslims
may pay Zakàh, on behalf of the caliph, to whichever extent they
saw fit judged by their own religious conscience. This policy con-
tinued during the Umayyad and the Abbasìd caliphates (Al- ̨abarì).
Jizyah
As stated earlier, while Zakàh was imposed on Muslims, Jizyah was
levied on non-Muslims. This has been established in the Qur"àn.
However, the tax was not charged on women or children, despite
the state of their wealth, old men who were not capable to work
nor had any wealth, or the new convert to Islam. All these principles,