The tithes in Islamic Law and its evidences

In our thesis with the title ?The Tithe [Öşür] in Islamic Law and its Evidences? zakat of the agricultural products is examined. Our thesis consists of an introduction and two parts. In the introduction section the importance of the subject is underlined.In the first part, the worship of zakat and its conditions are discussed in general and the information about the subject is explained with clear and net statements. In the second part the issue of tithe is adressed. The application related with tithe in the early periods is examined and its practibicality to today?s lands is discussed. By focusing on İslamic land structure in particular, the definitions of first period tithe and tax lands are made, it is believed that the lands where the Muslims live and posses are lands of tithe and this is tried to be proved.In our work the opinions of the sects [mezhep] related with the subject are presented with their evidences, modern scholars?s perspectives are stated where necessary and a decision is made by means of evaluation. It is determined that the tax of the agricultural products growing in our region is essential and how much tithe is to be given.