Concept of Jizyah under Islamic Law and The Historical Factors Contributing to its Decline

Abstract

Abstract

Jizyah is a tax imposed on non-Muslim inhabitants in an Islamic state. The tax is usually levied on adult male non-Muslims who can work, and earn a living. Jizyah taxation has been exposed to various stages of development from the prophetic era till the fall of the Islamic state. These stages of development must be addressed during discussions of jizyah present status due to the influence of the former on the latter. Jizyah was an important economic product of the Islamic State across centuries till its abolishment in most Muslim countries after the fall of the Islamic State. Moreover, several modes of taxation have been invented in contemporary times, but most of them are afflicted with rejection from the majority of Islamic jurists. This phenomenon always discourages Muslim countries to involve in many fiscal policies.  This work examines the development of jizyah under Islamic law, and the factors responsible for its current extinction. The study is library-oriented, where several Islamic primary and secondary sources were relied on. This work proposed that there is no need to agitate for Islamic state restoration to revive jizyah, and benefit from its economic impacts during the twenty-first century. Consequently, conciliatory jizyah should be considered for remodelling to tackle some fiscal challenges that may face some Muslim countries that may be restricted by Islamic law in their fiscal policy.