Capi̇tati̇on i̇n Islami̇c law

Islamic State had collected tax from young males who were non-muslim and became an adolescent, this tax is called 'jizyah'. The state collected this tax in exchange of these people' s freedom. Also these people are non-belligerent. Hence, they had to pay tax which is 'jizyah'. Jizyah is not special to İslâm. Before the Islamic State, many pioneering states made this kind of tax compulsory. One of the greatest empires, Rome Empire collected this tax under the name of 'Tributum Capitis'. In addition to that, The State of Sâsâni which was the most powerful state during its own era, divided its nation into classes and collected tax from each division. In a sense of collecting tax, Males between ages 20 to 50 were paying tax mandatorily according to their wealth. The Islamic state started to collect tax (jizyah) from surrounding tribes, right after becoming a predominant power by winning the Tebük War. The prophet made deals with surrounding tribes in order to make tax compulsory for them. After the death of Prophet, Abu Bekir and Omar became Caliph and with the increase of conquests, Jizyah became one of the major sources of profit for the Islamic State. In the first 6 months of Caliphate of Osman, Islamic State grew enormously. Thus, the amount of jizyah collected, increased steadily. However, during the last 6 years of caliphate of Osman and during the caliphate of Ali, with the increase of internal problems of state, conquests stopped. The Islamic state had sought solutions to solve internal problems. Thus, the tax collection decreased. The jizyah type of tax can be found in Quran, Sunnah and other important religious sources. In Surah At-Tawbah, Verse 29 it is said that "Fight those who do not believe in Allah or in the Last Day and who do not consider unlawful what Allah and His Messenger have made unlawful and who do not adopt the religion of truth from those who were given the Scripture - [fight] until they give the jizyah willingly while they are humbled." This is the major source of jizyah. Propthet' s hadiths of jizyah and his applications about the subject are other major sources. Moreover, the Caliphs' applications can be seen as a powerful source as well. Based on these legal sources, Mujtahids made important decisions based on these sources mentioned above. In addition to that, the leaders of 4 great sects, which are Hanafi, Shafi, Hanbali, Mâlikî made comments of the verse of Jizyah and Prophet's applications. In conclusion, in our paper, we mentioned the history of jizyah and its provisions by making a deep research by using related sources.