A. Hadislar maks haqida
Soliqlarni qoralovchi hadislar, yuqorida ko'rganimizdek, ko'pincha ishonchsiz. Hatto qabul qilinish darajasiga yetgan hadislar ham har qanday soliqni aniq ta'qiqlamaydi, chunki ularda soliq ma'nosida ishlatilgan arabcha so'z maks bo'lib, uning bir necha ma'nosi bor. "Lison al-arab" (eng hurmatli arab lug'ati)da maks johiliyat davridagi bozorlarda sotuvchilardan yig'iladigan pul sifatida ta'riflanadi. Shuningdek, u 'ushr yig'uvchi amaldor tomonidan olinadigan narsa deb ham ta'riflanadi. Ibn al-Arabiy aytadiki, maks zakot yig'uvchi tomonidan belgilangan zakotdan tashqari olinadigan qo'shimcha dirham bo'lib, Payg'ambar ﷺ uni ta'qiqlaganlar. U "Maks yig'uvchi jannatga kirmaydi", degan hadisni keltiradi. Maks, shuningdek, maks amaldori tomonidan olinadigan soliq deb ham ta'riflanadi. Dastlab "maks" so'zi yig'ish ma'nosini bildirgan. Maks, shuningdek, kamaytirish ma'nosini ham anglatadi; maks sotuv qiymatidan chegirmadir. Al-Bayhaqiy aytadi: "Maks kamaytirishdir. Agar amaldor zakot mablag'laridan kamaytirsa, uni maks yig'uvchi deb ataydilar."39
A. The sayings about maks The saying that discredit levies are mostly inauthentic, as we have seen earlier. Even those which reach the level of acceptance do not explicitly prohibit every tax, since the word used in them for tax is the Arabic maks, which has several meanings. In Lisan al Arab (the most respected Arabic dictionary), "maks is defined as money collected from venders in pre-Islamic markets. It is also defined as what is collected by the 'ushr officer. Ibn al 'Arabi says that maks is an added dirham collected by the zakah officer above the due zakah, the collection of which the Prophet (p) prohibits. He mentions the saying 'A maks collector does not enter heaven.' Maks is also defined as the tax collected by the maks officer. Originally, the word maks means collection. Maks also means reduction; maks is a discount of the value of sale."38 Al Baihaqi says, "Maks is reduction. If the officer reduces from the proceeds of zakah, he is called a maks collector."39
Shunga ko'ra, maks yig'uvchilarni tahqirlash zakot xodimlari uchun ogohlantirish sifatida tushunilishi mumkin, chunki maks yig'uvchi — zakotni to'lovchilardan belgilanganidan ortiq olib, yoki kambag'allarga tegishli bo'lgan tushumning bir qismini o'ziga olib qoladigan, xiyonatkor va adolatsiz zakot xodimidir. Bu tushunchani ba'zi rivoyat qiluvchilarning hadisdagi "'ushr yig'uvchilari"ni sadaqani noto'g'ri yig'uvchi xodimlar, deb izohlashi ham qo'llab-quvvatlaydi.40 Bundan tashqari, Abu Dovud "Sadaqani yig'ish" bobida shunday hadislarni keltirgan. Bu tushunchani, shuningdek, sadaqani hisoblash va yig'ishda adolatli bo'lmagan yig'uvchilarni tahdid qiluvchi hadislar ham qo'llab-quvvatlaydi. (Bunday hadislarning ba'zilari to'rtinchi qismning ikkinchi bobida avvalroq zikr qilingan.) Bunday hadislar ba'zi sahobalarni, ulkan mas'uliyat tufayli, zakot yig'uvchi lavozimlarini rad etishga beixtiyor undagan.
Accordingly, the demeaning of maks collectors can be understood as a warning to zakah officers, for a maks collector is the dishonest and unjust zakah officer, who takes from payers more than what is due or keeps part of the proceeds, that belong to the poor, for himself. This understanding is supported by some narrators' explanation of 'ushr collectors' in the saying as officers who take sadaqah improperly.40 Moreover, Abu Daud mentioned such sayings in the chapter on "collection of sadaqah." This understanding is also supported by sayings that threaten collectors who are not just in their calculation and collection of sadaqah. (Some of these sayings are mentioned earlier in chapter two of part four). Such sayings inadvertantly convinced some Companions to refuse positions as zakah collectors because of the great responsibility involved.
Lekin maks haqidagi bu hadislarni tushunishning yana bir talqini bor, u ko'proq ishontiradigan bo'lishi mumkin. Bu hikmatlarda maks Islom paydo bo'lgan davrda butun dunyoda keng tarqalgan adolatsiz soliqlar deb izohlanadi. Soliqlar haqli asossiz undirilar va faqat podshohning xohish-istaklariga sarflanar edi; ularning yuki odamlardan qodir bo'lganlar o'rtasida adolatli taqsimlanmas edi; ularning daromadi xalq manfaati uchun sarflanmas edi. Bu soliqlar asosan kambag'allar zimmasiga yuklanar, boy zodagonlar esa ulardan ozod qilingan edi.
However, there is another understanding of sayings on maks which may be more convincing. Maks in these sayings is explained as unjust taxes, that were predominant all over the world at the time of Islam's rise. Taxes were collected without due right and spent only on whims of the king, taxes whose burdens were not distributed justly among those who could afford them, whose proceeds were not spent for the benefit of people, taxes that were mainly imposed on the poor, from which the rich lords were exempted.
Tabyin muallifi, hanafiy mazhabidagi olim, 'ushr yig'uvchilarni haqorat qiluvchi matnlar odamlardan zulm bilan mol oluvchilarga, "bugungi zolim hokimlar qilganidek", degan ma'noda ishora qilishini aytadi.41 "Ad-Durr al-Mukhtor" va boshqa kitoblarda ham shunga o'xshash bayonotlarni uchratish mumkin.42 Bu soliqlar "maks" so'zining eng to'g'ri talqinidir. Shuningdek, hadislarda ogohlantirilgan 'ushr yig'uvchilar zolim va zulmkor hokimlar tomonidan noqonuniy soliqlarni yig'ish uchun ishlatiladigan yig'uvchilardir.
The author of al Tabyin, a Hanafite, says, texts that degrade 'ushr collectors are references to those who "take funds from people unjustly, as done by tyrants today."41 In al Durr al Mukhtar and other books, one finds similar statements.42 These taxes are the best interpretation of the word maks. Also, the 'ushr collectors threatened in the sayings are collectors used by tyrants and oppressors to collect unjust taxes.
Bu tushuncha az-Zahabiyning "al-Kaba'ir" asarida bildirilgan fikriga mos keladi: "Maks yig'uvchi zolimning o'ng qo'lidir. Bunday yig'uvchilar aslida o'zlari ham zolimdirlar, chunki ular o'zlariga tegishli bo'lmagan narsani olib, loyiq bo'lmaganlarga beradilar."43
This understanding is consistent with al Dhahabi's opinion, expressed in his al Kaba'ir, that "The maks collector is the right hand of the oppressor. Such collectors are in fact themselves oppressors, since they take what is not due and give it to those who do not deserve it."43
Ushbu bobning ikkinchi bo'limida belgilangan shartlarga muvofiq jamoat manfaatidagi zarur xizmatlarni ta'minlash, turmush darajasini yaxshilash, savodsizlarni o'qitish, ishsizlarga ish o'rinlari yaratish, ochlarni to'yg'azish, qo'rquvdagilarni himoya qilish va kasallarni davolash uchun joriy etilgan soliqlar adolatsiz emas. Ular qonuniydir va Islom davlati ularni joriy etish huquqiga ega.
Taxes levied under the conditions listed in section two of this chapter to provide for needed services in the public interest to improve the standard of living, to educate the ignorant, to provide jobs for the jobless, to feed the hungry, to protect the frightened, and to cure the ill are not unjust. They are lawful, and the Islamic government has the right to impose them.
B. Hadis haqida ‘ushr bekor qilinishi
Musulmonlar uchun ‘ushr bekor qilingani haqidagi gap to‘g‘ri emas, lekin u barcha soliqlar man etilganini aniq bildirmaydi. Aslida bu gapning soliq adolatiga mos keladigan bir necha boshqa talqinlari bor.
B. Saying about elimination of 'ushr The saying that 'ushr are eliminated for Muslims, although not correct, is not explicit in indicating that all taxes are prohibited, in fact, there are several other interpretations of this saying that make it consistent with just taxation.
Abu 'Ubaid comments on this and similar sayings: Sayings in which 'ushr and maks collectors are denounced clearly refer to the predominant Jahiliyah (pre-Islamic) practice of both Arab and non-Arab kings, imposing taxes (ten percent) on merchants who passed through their land. This is obvious from the messages the Prophet ﷺ wrote to the different regions of Arabia in which he said, "That people shall not be forced to gather in processions nor charged 'ushr." From this we know that it was a Jahiliyah practice which God abolished with Islam, and which was substituted by the purifying obligation of zakah at the rate of one-fourth of a tenth, i.e. five dirhams out of each two hundred dirhams. Commissioners who collect zakah the way it is obligated are not 'ushr collectors. They do not take 'ushr; they only take one-fourth of 'ushr. This is explained in the saying that reads "No 'ushr are imposed on Muslims, 'ushr are only on Jews and Christians," and in the saying linked up to the Prophet ﷺ that the "'ushr collector" is he who collects sadaqah without due right. Also, this is the reason Ibn 'Umar answered the question "Do you have any information that 'Umar collected 'ushr from Muslims?" by replying "No, I do not." The saying of Ziyad bin Hudair that, "we used not to charge 'ushr (ten percent) on Muslims or people of the Pledge," means that he collected from Muslims one fourth of one-tenth and from people of the Pledge one-half of one tenth.44
Abu 'Ubaid comments on this and similar sayings, Sayings in which 'ushr and maks collectors are denounced clearly refer to the predominant Jahiliyah [pre-lslamic) practice of both Arab and non-Arab kings, imposing taxes (ten percent) on merchants who passed through their land. This is obvious from the messages the Prophet (p) wrote to the different regions of Arabia in which he said, "That people shall not be forced to gather in processions nor charged 'ushr. From this we know that it was a jihiliyah practice which God abolished with Islam, and which was substituted by the purifying obligation of zakah at the rate of one-fourth of a tenth, i.e. five dirhams out of each two hundred dirhams. Commissioners who collect zakah the way it is obligated are not 'ushr collectors. They do not take 'ushr; they only take one-fourth of 'ushr. This is explained in the saying that reads "No 'ushr are imposed on Muslims," 'ushr are only on Jews and Christians," and in the saying linked up to the Prophet that the 'ushr collector" is he who collects sadaqah without due right." Also, this is the reason Ibn 'Umar answered the question "Do you have any information that 'Umar collected 'ushr from Muslims.'" by replying "No, I do not." The saying of Ziyad bin Hudair that, "we used not to charge 'ushr (ten percent) on Muslims or people of the Pledge " means that he collected from Muslims one fourth of one-tenth and from people of the Pledge one-half of one tenth.44
Demak, 'ushr ni bekor qilish — bu Arab va g'ayriarab podshohlari tomonidan joriy etilgan, o'nda bir (ommaviy) stavkada undiriladigan zulmkor, islomgacha bo'lgan soliqni bekor qilish bo'lib, uning o'rniga savdo mollari uchun foizning 2,5 foizi miqdoridagi zakot joriy etildi. Bu hadisda "yahudiylar va nasroniylar" deganda zimmiy yahudiy va nasroniylar emas, balki savdo mollari bilan Islom davlatidan tashqaridan kelgan chet ellik yahudiy va nasroniylar nazarda tutilgan. Ulardan o'nda bir foiz olinardi, buni Abu Ubayd 'Abd ar-Rahmon ibn Ma'qildan rivoyat qiladi: u aytadi: "Men Ziyod ibn Hudayrdan so'radim: kimdan o'nda bir foiz olardingiz? U javob berdi: 'Biz musulmondan ham, zimmiydan ham o'nda bir foiz olmaganmiz.' Men dedim: 'Unda kimdan o'nda bir foiz olardik?' U javob berdi: 'Musulmon bo'lmagan mamlakatlardan kelgan savdogarlardan, chunki ular bizning savdogarlarimizdan o'sha yerlarga borganlarida o'nda bir foiz olardi'". Bu ishda teng munosabat tamoyili asos qilingan, bu bugungi kunda ham xalqlar orasida juda keng tarqalgan amaliyotdir. Musulmon yerida yashovchi zimmiy yahudiy va nasroniylarga kelsak, ulardan na o'nda bir, na musulmonlar kabi 2,5 foiz olinardi. Ulardan besh foiz olinardi, buni Abu Ubayd bayon qiladi va shunday deydi: "Avvaliga men sababini bilmasdim. Keyin 'Umarning rivoyatini o'rgandim va u ular bilan aynan shu asosda sulh tuzganini topdim. Ko'rinishidan, ularga nisbatan musulmonlardagi stavkaning ikki barobar kamaytirilishi — ularning chorva va pul mablag'laridan hech qanday soliq to'lamasliklari uchun berilgan kompensatsiya bo'lgan, musulmonlar esa ushbu mol-mulklardan zakot to'lashda davom etgan".
Thus, abolishing 'ushr is the abolition of an oppressive pre-Islamic tax imposed at the rate of ten percent by kings of Arabs and non-Arabs, and substituting it by zakah at the rate of 2.5 percent on trade's assets. And what is meant by Jews and Christians in this saying is not people of the Pledge, but foreign Jews and Christians who came from outside the Islamic state with merchandise. They were charged ten percent, as reported by Abu 'Ubaid from 'Abd al Rahman bin Ma'qil, who says, "I asked Ziyad bin Hudair whom he used to charge ten percent? He answered, 'We did not charge ten percent on a Muslim or a person of the Pledge.' I said, 'Whom then did we used to charge ten percent?' He replied, 'Traders from non-Muslim countries, since they use to charge our merchants ten percent when they went there.'"44 This is on the basis of equal treatment, a very common practice among nations even today. As for people of the Pledge Jews and Christians within the Muslim land - they were not charged ten percent, nor were they charged 2.5 percent like Muslims. They were charged five percent, as stated by Abu 'Ubaid, who adds "At first I did not know the reason. Then I studied a report from 'Umar and found that he made the treaty with them on that basis.45 It seems that duplicating the rate for them as compared to the rate applied on Muslims was compensation for their exemption from any tax on livestock and money, while Muslims still had to pay zakah on these properties.
At-Tirmiziy boshqa talqinni keltiradi: bu so'z ʼushrni bekor qilish haqidadir. U dalil qiladiki, musulmonlardan ʼushr olinmaydi, chunki ʼushr shaxslarga solinadigan soliq bo'lgan, mol-mulkka emas, xuddi jizya kabi. Payg'ambar ﷺ shunday deydi: "ʼUshr, ya'ni jizya faqat yahudiylar va nasroniylardan olinadi, musulmonlardan olinmaydi." Abu Dovud rivoyat qilgan hadisning ba'zi variantlarida esa so'zlar quyidagicha: "Musulmonlardan xaroj olinmaydi." "Xaroj" so'zi jizya ma'nosida ishlatilgan, u "boshdan olinadigan xaroj" deb atalgan.47
Al Tirmidhi gives another interpretation of the saying abolishing 'ushr. He argues that Muslims are not charged 'ushr because 'ushr was the levy on persons and not on wealth, like jiziah. The Prophet says "'ushr i.e. jiziah is only on Jews and Christians and not on Muslims." In some versions of the saying reported by Abu Daud, the words are "There is no kharaj on Muslims." The word kharaj was used to mean jiziah, which used to be called "kharaj on heads."47
Ajablanarli, lekin "at-Taysir al-Munaviy" asarida yuqorida zikr qilingan hadislar barcha soliqlarni taqiqlaydi, degan xulosaga kelishga urinilgan.
Strangely, in al Taisir al Munawii attempts to conclude that the above-mentioned sayings prohibit all taxes:
Shunday ko'rinadiki, bu hadis Umar (r.a.)ga yetib bormagan, chunki u maks joriy qildi. Al-Maqriziy va boshqalar aytishicha, Umarga xabar berilgan: musulmon savdogarlari Hindistonga borganlarida ulardan o'n foiz olinmoqda. Shunda u Basra hokimi Abu Muso al-Ash'ariyga yozdi: "Sizning yoningizdan o'tadigan har bir musulmon savdogardan har 200 dirhamdan besh dirham olinsin, zimmiy savdogarlardan esa har 20 dirhamdan bir dirham olinsin." Keyinchalik Umar ibn Abdulaziz bu makси bekor qildi.48
It seems that this saying did not reach 'Umar, since he imposed maks. Al Maqrizi and others say 'Umar was informed that when Muslim merchants went to India they were charged ten percent. He then wrote to Abu Musa al Ash'ari, then governor of Basrah, "collect from each Muslim merchant that passes by you at the rate of five dirhams from each 200 dirhams, and from people-of-the-Pledge merchants at the rate of one dirham out of each 20 dirhams." Later 'Umar bin 'Abd al 'Aziz abolished this maks.48
Bu 'Umar ibn 'Abd al-'Aziz ning o'z hokimlaridan biriga yozgan xatiga ishora: "Maksni bekor qiling", va boshqasiga: "Rafah shahridagi maks uyi deb ataladigan uyga boring va uni buzib tashlang."49
This is a reference to what 'Umar bin 'Abd al 'Aziz wrote to one of his governors, "Abolish the maks," and to another "Ride to the house in the city of rafah that is called the house of maks, and demolish it."49
Aslida, al-Munoviyning bu fikri aniqlik va to'g'rilikka ega emas, chunki quyidagi sabablarga ko'ra:
In fact, this opinion of al Munawi lacks accuracy and correctness because of the following:
U. U hadisni yaxshi yoki sahih deb baholaydi. Holbuki bu gap na sahih, na yaxshi, buni o'zi "Faid al-Qadir" ga bergan izohlarida ham zikr qiladi.
A. He grades the saying about 'ushr good or correct. The saying is neither correct nor good, as he himself mentions in his comments on Faid al Qadir.
B. U taxmin qiladiki, Umar (roziyallohu anhu) sahih hadisga zid bo'lgan ish qilgan, va sonining ko'pligi hamda Payg'ambar ﷺ amrlarini bajarishga intilishlariga qaramay, sahobalardan hech biri buni Umarning e'tiboriga havola qilmagan, ayniqsa bu ommaviy ahamiyatga ega masala bo'lganda.
B. He presumes 'Umar took an action contradictory to a correct saying, and not one Companion brought that to 'Umar's attention, despite their large number and their keeness to fulfill the ordinances of the Prophet, especially in a matter that relates to masses of people.
C. U (Umar) barcha sahobalarning to'liq roziligi bilan qoralangan, katta gunohlardan biri bo'lgan ishni qilgan, deb ishora qiladi. Maks yig'uvchi jannatga kirmaydi.
C. He suggests that 'Umar, with full approval of all the Companions, committed a denounced action that is one of the great sins. A maks collector does not enter heaven.
Bu, Payg'ambarning buyrug'iga aniq zid bo'lgan holat: u kishi bizga To'g'ri yo'lda bo'lgan Xalifalarning sunnatiga ergashishni buyurgan, ular orasida Umar ham bor ﷺ.
This is an obvious contradiction to the order of the Prophet that we must follow the tradition of the Wise Successors of whom Umar is one.
D. Uning so'nggi bayonoti 'Umar ibn Abdulaziz 'Umar ibn al-Xattobning bu zolim hukmini bekor qilganini anglatadi. Tarixiy haqiqat shuki, keyingi 'Umar 'Umar ibn al-Xattobning izidan borishga intilgan, shu sababli ko'plab tarixchilar uni Ibn al-Xattobga o'xshatadilar. 'Umar ibn Abdulaziz Umaviylarning, o'z qavmining zolim soliqlari va amallarini bekor qildi, chunki Allohga va Uning Rasuliga bo'lgan muhabbati uni o'z oilasiga ergashishga yo'l qo'ymas edi. Ravshanki, 'Umar ibn Abdulaziz haq va odilona miqdordan oshib ketgan nohaq to'lovlarni bekor qildi hamda zakot yig'uvchilarga baholashda va yig'ishda adolatli va insof bilan ish tutishni buyurdi. Shunday sabablarga ko'ra ko'plab musulmon olimlari uni Oqil xalifalarning beshinchisi deb ataydilar. 'Umar ibn Abdulaziz mavqeini Ibn Hazm aniqlab beradi: u Misrdagi komissar Zuraiq ibn Hayyon ad-Dimashqiydan rivoyat qiladi: "'Umar ibn Abdulaziz menga yozdi: "Sening oldingdan o'tadigan musulmonlarga qarab tur va ularning ko'rinib turgan mollaridan (ular boshqaradigan savdo mollaridan) har qirq dinordan bir dinor olib ol. Bundan kam bo'lsa, unga mutanosib ravishda undir."""50
D. His last statement implies that 'Umarr bin 'Abd al 'Aziz abolished this oppressive ruling of 'Umar bin al Khattab. It is a historical fact that the later 'Umar was keen to follow the footsteps of 'Umar bin al Khattab, and for that reason he is considered similar to Ibn al Khattab by many historians. 'Umar bin 'Abd al 'Aziz abolished oppressive levies and practices of the Umayyads, his own folks, because his love of God and his messenger would not allow him to follow his family. It is obvious that 'Umar bin 'Abd al 'Aziz abolished unjust dues that exceeded what was right and proper, and ordered zakah collectors to be fair and just in their estimation and collection. For reasons like this he is called the fifth of the Wise Successors by many Muslim scholars. The position of 'Umar bin 'Abd al 'Aziz is clarified by Ibn Hazm, who reports from Zuraiq bin Hayyan al Dimashqi, a commissioner in Egypt, that 'Umar bin 'Abd al 'Aziz wrote me, 'Look after whoever passes by you of Muslims and take from what is apparent of their wealth (the trade inventory they administer) at the rate of one dinar out of each forty dinar. What is less than that is charged proportionately.'"50
Ushbu tadqiqotni qiziqtirgan masala shundaki, "Musulmonlardan ushr olinmaydi" degan gap Islom davlatiga zarur bo‘lganda musulmonlarga adolatli soliqlar solishni taqiqlash uchun ishlatilishi mumkin emas. Bu gap na sanad jihatidan, na dalolat jihatidan qabul qilinadi.
What concerns this study is that the saying "There are no 'ushr on Mulims" cannot be used to prohibit imposing just taxes on Muslim people when the Islamic state needs them. This saying is not accepted from the point of view of its authenticity as well as its indication.