Bu zimmiylar (zimmiylar) va ularning savdo mollaridan, hamda Xilofat Davlati chegaralarini kesib o‘tayotgan Harb yurti (Dor ul-Harb) aholisidan olinadigan musulmonlarning haqqidir. Uni yig‘ishga mas’ul bo‘lgan kishi Al-‘Ashir deb ataladi.

This is the right of Muslims taken from the people of Zimmah (Zimmis) and their trading goods, and from the people of the land of war (Dar ul-Harb) who are crossing through the frontiers of the Khilafah State. The one who is in charge of collecting it is known as Al- ‘Ashir.

Maks olinishi davom etmoqda, holbuki maks (soliq) yig'uvchilarni qoralovchi va ularga qattiq munosabatda bo'lgan ko'plab hadislar mavjud. Masalan, Uqba ibn Omir rivoyat qilishicha, u Allohning Elchisi ﷺ shunday deganlarini eshitgan: "Soliq yig'uvchi Jannatga kirmaydi." Bunday soliq davlat chegaralarini kesib o'tayotgan savdogarlardan olinadigan mablag'dir. Shuningdek, Kareez ibn Sulaymon rivoyat qiladi: "Umar ibn Abdul Aziz Abdulloh ibn Avf al-Qoriyga yozdi, u Rafahdagi "soliq uyi" deb ataladigan uyga borib, uni buzsin, so'ng uni dengizga olib borib sochib yuborsin. U yana Adiy ibn Arta'ga yozdi, xalqdan fidya, oziq-ovqat va soliqlarni olishni to'xtatsin, chunki bular soliq emas, balki (xalq mol-mulkidan) kamaytirishdir, bu haqda Alloh (SWT) shunday degan:

The Maks is taken despite the fact that there are many Ahadith which censure taxes (The maks) and are harsh against its collector, such as what was narrated by Uqba b. Amir that he heard the Messenger of Allah (saw) saying: “The tax-collector will not enter Paradise.” Such tax is the funds taken from merchants when they cross the State frontiers. It was also narrated by Kareez b. Sulaiman, who said: “‘Umar b. Abdul Aziz wrote to Abdullah b. Awf al-Qari that he should travel to the house known as the house of tax in Rafah and demolish it, then carry it to the sea and scatter it. He also wrote to Ady b. Arta’a to waive ransom, food and taxes from the people for they are not taxes but reduction (of the people’s properties) about which Allah (swt) said:

“Odamlarga haqlarini bermasdan ularning narsalarini kamaytirmang va yer yuzida fasod qilmang” [Hud: 85]

“Do not withhold from the people the things that are their due nor commit evil in the land” [Hud: 85]

Kimki sizga sadaqa bilan kelsa, uni qabul qiling va kimki sizning oldingizga kelmasa, unda Alloh (SWT) uni hisobga oladi.

So whoever comes to you with charity accept it from him, and he who doesn’t come to you then Allah (swt) will account him.

Barcha bu hadislar va rivoyatlar makсни (ya'ni, pul yig'ish maqsadida qo'shimcha soliq olishni) qoralaydi va uni yig'uvchiga nisbatan qattiq va og'ir so'zlar bilan keladi, bu esa uni yig'ishning harom ekanligini ko'rsatadi.

All these Ahadith and reports censure the Maks, and are severe and harsh against its collector which indicates the illegality of collecting it.

Boshqa rivoyatlar ham bor, ular ushr (o'ndan bir soliq) musulmonlardan yoki zimmiylarning savdo mollaridan, ularni chegaralar orqali olib o'tganlarida, olinmaganini, balki faqat Dor ul-Harb savdogarlaridan olinganini aniqlab beradi. Masalan, Abdurrahmon ibn Ma'qil rivoyat qilgan: "Men Ziyod ibn Hudayrdan so'radim: 'Ushrni kimlardan olgansiz?' U dedi: 'Musulmonlardan yoki mu'ohid (ahd ostidagi) kishilardan ushr olmaganmiz.' Men dedim: 'Unda kimlardan ushr olgansiz?' U dedi: 'Harb (dushman) mamlakatining savdogarlaridan. Biz ularning yurtlariga borganimizda ular bizdan qanday soliq olgan bo'lsa, biz ham shunday olganmiz.'" Amr ibn Dinor esa rivoyat qilgan: "Muslim ibn Misbah menga xabar berdi: u Ibn Umardan so'radi: 'Umar musulmonlardan ushr olganini bilasizmi?' U dedi: 'Yo'q, buni bilmayman.'" Bu rivoyatlar ushrning musulmonlardan va zimmiylardan olinmaganini, faqat harbiylardan, o'zaro munosabat tarzida olinganini ko'rsatadi.

There also came other reports that clarify that the tithe (Ushr) is not taken from Muslims or the trading goods of the Zimmis when they carry them across the frontiers, but only from businessmen of the traders of Dar ul-Harb such as what was narrated by AbdurRahman bin Ma’qil who said “I asked Ziyad bin Hudayr ‘from whom did you collect Ushr?’ He said: ‘We did not take ushr from Muslims or a Mu’ahid (under covenant).’ I said: “From whom then did you take Ushr?” He said: ‘The merchants of harb just as they used to tax us when we reached their lands.” And Amru bin Dinar narrated: ‘Muslim bin Misbah informed me that he asked ibn ‘Umar: ‘Do you know if ‘Umar took Ushr from Muslims?’ He said: ‘No, I do not know that.’ These reports clarify that Ushr was not taken from Muslims or Zimmis but only from Harbis as a reciprocal measure.

Biroq, boshqa rivoyatlar ham bor, ularda ko‘rsatilishicha, ‘Umar ibn al-Xattob va undan keyingi xalifalar — ‘Usmon, ‘Ali va ‘Umar ibn ‘Abdulaziz — davlat chegaralaridan o‘tayotgan tovarlardan ushr olishgan. Ular musulmon savdogarlardan chorak ushr (2,5%), zimmiylardan yarim ushr (5%), harbiy savdogarlardan esa ushr (10%) olishgan. Ziyod ibn Hudayr rivoyat qiladi: “‘Umar ibn al-Xattob meni ushr yig‘uvchi etib tayinladi va musulmon savdogarlardan chorak ushr olishni buyurdi.” Boshqa rivoyatda u shunday degan: “‘Umar ibn al-Xattob menga Banu Tag‘lib nasroniylaridan ushr, Ahli Kitob nasroniylaridan esa yarim ushr olishni buyurdi.” Yuqorida zikr qilingan, ‘Abdurrahmon ibn Ma‘qilning Ziyod ibn Hudayrdan rivoyatida u harbiy savdogarlardan ushr olganini aytadi. As-Sa’ib ibn Yazid aytadi: “‘Umar davrida menga Madina bozorini nazorat qilish topshirildi. U dedi: ‘Biz nabatiylardan ushr olar edik.’” ‘Abdullah ibn ‘Umar rivoyat qiladi: “‘Umar zaytun moyi va bug‘doydan yarim ushr olardi, shunda ular Madinaga ko‘proq olib kelishsin (nabatiylarni Madinaga moy va bug‘doy olib kelishga rag‘batlantirish uchun), sabzavotdan esa ushr olardi.” Misr chegarasini nazorat qilgan Zariq ibn Hayyon ad-Dimashqiy rivoyat qiladi: ‘Umar ibn ‘Abdulaziz unga yozdi: “Zimmiylardan o‘tayotgan, ularning boyligi hisoblangan savdo molidan har yigirmatadan bir dinor olinsin. Agar molning qiymati (yigirma dinordan) kam bo‘lsa, o‘n dinorgacha shu hisob bilan olinsin, uning qiymati uchdan bir dinorga kamaysa, hech narsa olinmasin.”

However, there are other reports which indicate that ‘Umar ibn Al-Khattab and the Khulafa’a after him, Uthman, Ali and ‘Umar bin Abdul Aziz, used to take Ushr from merchandise crossing the State frontiers. They used to take quarter-tithe (2.5%) from Muslim merchants, half-tithe (5%) from Zimmis and the tithe (10%) from Harbi merchants. A report from Ziyad bin Hudayr states: “‘Umar ibn Al-Khattab appointed me over the tithe and commanded me to take quarter-tithe from Muslim merchants.” And in another report he said: “Umar ibn Al-Khattab commanded me to take the tithe from the Christians of Bani Taghlib and half-tithe from the Christians of Ahl ul-Kitab (people of the Book).” In the previous mentioned narration of Abdur Rahman bin Ma’qil from Ziyad bin Hudayr, he said that he used to take tithe from Harbi merchants. From As-Saib bin Yazid, he said: “I was appointed over the market of Madinah in the time of ‘Umar. He said: ‘We used to take the tithe from the Nabateans.’” Abdullah bin ‘Umar narrated: “‘Umar used to take half-tithe from oil and wheat so as to increase their load into Madinah (in order to encourage the Nabateans to bring oil and wheat to Madinah) and he took tithe from vegetables.” Zareeq bin Hayyan al-Damashqi who was responsible about the passage of Egypt narrated that ‘Umar bin Abdul Aziz wrote to him: ‘Take one Dinar out of every twenty from whoever passes from the Zimmis from the trading goods of their wealth which they circulate. Use this calculation for whatever is less (than 20 Dinars) until it reaches ten Dinars, and don’t take anything when it decreases by a third of a Dinar.’.

Hadislar va rivoyatlar aniq ko'rsatadiki, Umar va undan keyingi Xulafolar chegarada o'tayotgan musulmon savdogarlarning tovarlaridan chorak ushr, zimmiy savdogarlardan yarim ushr va harbiy savdogarlardan ushr olishgan. Bu sahobalar huzurida, ularning roziligi bilan sodir bo'lgan va shu tariqa ularning bunday olishning joizligi haqidagi ijmosi tasdiqlangan. Shuningdek, Umar ibn Abdulaziz Ady ibn Arta'aga odamlardan soliq olishni to'xtatishni buyurgan, Abdulloh ibn Avf al-Qariga esa Rafahdagi soliq uyini buzishni buyurgan, va Misrdagi noibi Zariq ibn Hayyon ad-Dimashqiyga zimmiylardan yarim ushr olishni buyurgan. Bundan tashqari, Ziyod ibn Hudayr rivoyat qilgan: "Biz musulmonlardan yoki mu'ohidlardan (ahdli kishilardan) ushr olmaganmiz". Boshqa rivoyatlarda esa: "Umar unga musulmonlardan chorak ushr va zimmiylardan yarim ushr olishni buyurdi", deyilgan. Bu hadis va rivoyatlar oldingi hadislarga zid bo'lib ko'rinadi, ular soliq yig'uvchiga nisbatan qattiq tanqid va jazo bilan maks (soliq)ni qoralaydi, shuningdek Umar va Ziyod musulmonlardan yoki zimmiylardan soliq olmaganligini aytadigan rivoyatlarga ham zid ko'rinadi.

The reports are explicit that ‘Umar and the Khulafa’a after him, used to take quarter-tithe from the merchandise of Muslim merchants crossing the frontier, half-tithe from Zhimmi merchants and the tithe from Harbi merchants. This was witnessed by the Sahabah with their consent, confirming their Ijma’a on the permissibility of taking it. Also ‘Umar bin Abdul Aziz, who commanded Ady bin Arta’a to stop taking taxes from the people and Abdullah bin Awf al-Qari to destroy the house of tax in Rafah, commanded his governor in Egypt, Zareeq bin Hayyan al-Damashqi to take half-tithe from the Zimmis; In addition Ziyad bin Hudayr narrated: “We did not take Ushr from Muslims or Mu’ahids (people under covenant)” Other narrations state: “‘Umar commanded him to take quarter-tithe from Muslims and halftithe from Zimmis.” These Ahadith and reports appear to contradict the previous Ahadith which censure the Maks with harshness and severity against its collector, and also those which say that ‘Umar and Ziyad did not tax Muslims or Zimmis.

Ushbu hadislar va rivoyatlarni diqqat bilan o'rganish shuni ko'rsatadiki, ular orasida hech qanday ziddiyat yo'q. Mak'sda (bojxona yig'imida) qattiq tanqid qilingan narsa, yig'uvchi tomonidan musulmonlardan noqonuniy ravishda, ya'ni haqsiz olingan pulga taalluqlidir, masalan, ulardan o'ndan bir olish yoki chegaradan o'tayotgan savdogarlarning mollaridan chorak o'ndan bir (2.5%) dan ortiq olish. Musulmonlarga ushr majburiy emas, ularning savdo mollariga ham zakotdan boshqa hech narsa solinmaydi, zakot esa chorak o'ndan bir (2.5%)dir. Bu na mak, na ushr hisoblanadi. Bu ibn Umar va Ziyod ibn Hudayr rivoyatlaridagi, Umar ushr olmagan, aksincha ulardan zakot olgan va uning miqdori o'ndan bir emas, balki chorak o'ndan bir (2.5%) bo'lgan, degan so'zlarning ma'nosini aniqlashtiradi.

Close scrutiny of all these Ahadith and reports on this issue shows that there is no contradiction between them whatsoever. The Mak which is censured with harshness against the collector refer only to money taken without right (i.e. illegitimately) from Muslims such as taking the tithe from them or taking more than a quarter-tithe from their merchants crossing the frontier. Ushur are not obliged upon the Muslims, nor is anything imposed upon their trading merchandise except Zakat, which is a quarter-tithe (2.5%). This is neither a Maks nor a tithe (Ushr). This clarifies the meaning of the Ahadith of ibn ‘Umar and Ziyad bin Hudayr in saying that ‘Umar did not take the tithe; instead he took Zakat from them and its amount was quarter-tithe not the tithe (2.5%).

Zimmiylarga kelsak, ulardan ushr olinmagan, olingan miqdor faqat yarim ushr bo‘lgan. Ulardan olingan yarim ushr Iroq, Ash-Sham va Misr fath etilganda, ‘Umar ibn al-Xattob davrida ular bilan tuzilgan sulh shartnomalarining sharti edi. Shunday ekan, man etilgan va yig‘uvchisi qattiq tanbeh qilingan “maks” – bu musulmonlardan, zimmiylardan yoki harbiylardan noqonuniy ravishda olinadigan narsadir; belgilangan miqdordan ko‘p olinganmi yoki musulmon savdogarlardan ularning yurtlariga kelganda olinadigan miqdordan ko‘pmi, buning farqi yo‘q.

As for Zimmis, the tithe was not taken from them, the amount taken was only half-tithe. The half-tithe taken from them was a condition of the peace agreements (Sulh) contracted with them at the time of ‘Umar ibn Al-Khattab when Iraq, Ash-Sham and Egypt were conquered. Thus, the Maks which is prohibited and its collector harshly rebuked is that which is taken illegitimately from Muslims, Zimmis or Harbis, irrespective of whether more than the stipulated amount is taken or is greater than that taken from Muslim merchants when they visit their lands.

Некоторые риваятлар бу зоҳирий зиддиятни бартараф этади. Абу Убайд «Ал-Амвол» китобида ал-‘Ашир (солиқ йиғувчи) ҳақида зикр қилганида, марфӯъ ҳадисни келтирди, унда айтилган: «У садақани ноҳақ олувчидир». Абу Убайд буни шарҳлаб dedi: «Агар у асл закотдан ортиқ олса, демак, уни ноҳақ олган бўлади». Сўнгра шундай деди: «Шунга ўхшаш нарса ибн ‘Умарнинг ҳадисидан ҳам англашилади, у сўралганида: “Умар мусулмонлардан ушр олганини биласизми?” У: “Йўқ, бунга оид бирор нарсани билмайман”, деди. Биз буни асл закотдан ортиқча олишни назарда тутади, деб ҳисоблаймиз, лекин закотнинг ўзини назарда тутмайди, чунки ибн ‘Умар буни қандай инкор қилсин? Умар ва бошқа халифалар эса ҳадя-инъомларни тақсимлаганларида буни олганлар, ибн ‘Умарнинг фикри ҳам уларга беришни тақозо қилган». Сўнгра у айтди: «Шунга ўхшаш Зиёд ибн Ҳудайрнинг ҳадиси ҳам бор, у: “Мусулмон ёки муҳоддан ушр олмаганмиз”, деган. Унинг назарда тутгани шуки, биз мусулмонлардан тўртдан бир ушр, зиммийлардан эса ярим ушр олар эдик, буни бошқа ривоятларда у очиқ баён қилган». Абу Убайд зиммийлардан йиғиш унга ноаниқ эканини зикр қилди, чунки улар садақа олинадиган мусулмонлар эмас, на мусулмонлар каби улардан олинадиган харбийлар эди. У яна шундай деди: «Ҳадисни мулоҳаза қилиб, Умар уларга шу шарт билан сулҳ тузганини топгунимга қадар (бу ноаниқ эди), улар бошидаги жизя ва ерлари учун кароҳдан ташқари». Бу Қатода Абу Мажлиздан ривоят қилган ҳадисга ўхшайди, унда Умар Усмон ибн Ҳунайфни Ироққа юборгани ҳақидаги узун ҳадисда айтилади: «Ва у зиммийларнинг савдо қиладиган молларидан ҳар йигирма дирҳамдан бир дирҳам, бошларидаги жизя эвазига олишни жорий қилди». У давом этди: «Уларнинг савдогарларидан олишни мен сулҳ шартномасининг асли деб биламан, шу сабабли бугун бу мусулмонлар учун ҳақдир». Шунингдек, Молик ибн Анас шундай дер эди: «Улар ўз ерларида яшашга аҳд қилинган эдилар, шу сабабли ҳар сафар савдо учун у ердан ўтганларида солиқ олиниши керак». Shunday qilib, aniq bo‘ladiki, ziddiyat yo‘q va qoralangan soliq (Maks) bu mulkni noqonuniy yig‘ishdir.

Some reports remove this apparent contradiction. Abu Ubaid, in the book of al-Amwal, cited a Marfu’ Hadith when he mentioned the taxman (Al- ’Ashir) which stated: “He is the one who takes the Sadaqah illegitimately.” Abu Ubaid translated this and said: “If he takes more than the original Zakat then he has taken it illegitimately.” Then he continued to say: “Similarly what is understood from the Hadith of ibn ‘Umar when he was asked: ‘Do you know if ‘Umar took Ushr from Muslims?’ He said: ‘No, I do not know of this.’ We consider that he means taking more than the original Zakat but did not mean the Zakat, for how could ibn ‘Umar deny this? ‘Umar and other Khulafa’a took it when they distributed the grants and it was ibn ‘Umar’s opinion to give it to them.” He then said: “Similar is the Hadith of Ziyad bin Hudayr when he said: ‘We did not take Ushr from a Muslim or Mu’ahid.’ What he meant was that we used to take quarter-tithe from Muslims and halftithe from Zimmis as mentioned explicitly in other reports narrated by him.” Abu Ubaid mentioned that collecting from Zimmis was ambiguous to him as they were not Muslims from whom Sadaqah is taken nor Harbis such that it is taken from them as they take from Muslims. He went on to say: “Until I contemplated the Hadith and found that ‘Umar contracted peace with them upon this, apart from Jizya on their heads and Kharaj on the land.” This is similar to what came in the narration of Qatada from Abu Majliz when ‘Umar sent Uthman bin Haneef to Iraq in a long Hadith: “And he imposed on the money of the Zimmis in which they trade with, one dirham in every twenty and Jizya on their heads.” He continued: “I deem the collecting from their merchants is in the origin of the peace treaty so it is a right today for the Muslims.” Similarly Malik bin Anas used to say: “They were covenanted to settle in their lands, so every time they cross it for trade they should be taxed.” Thus it becomes clear that there is no contradiction and the tax (Maks) that is censured is the collection of property illegitimately.

Davlat chegarasidan o'tayotgan musulmon savdogarlarning tovarlaridan zakot sifatida chorak o'ndan bir olinadi, chunki savdo tovarlariga zakot tilladagi zakot bilan bir xil, zero tovarlar shu asosda baholanadi. Tilla va kumushdagi majburiy zakot chorak o'ndan bir (2,5%) bo'lgani uchun, savdo tovarlaridagi zakot ham shunday. U na oshirilishi, na kamaytirilishi kerak, chunki bu Allohning (SWT) musulmonning boyligidagi haqi bo'lib, U uni zakot va poklanish sifatida sakkiz toifaga berishni farz qilgan. U sadaqa bo'limiga joylanadi va oyatda sanab o'tilganlar orasida sarflanadi.

A quarter-tithe is taken from the merchandise of Muslim merchants crossing the State frontier as Zakat, as Zakat on trade merchandise is the same as Zakat on currency, for merchandise is evaluated by it. The obligatory Zakat on currency is quarter-tithe (2.5%), so the Zakat on trade merchandise is the same. It should neither be increased nor decreased as it is a right on the Muslim’s wealth which Allah (swt) obliged to be given to the eight categories as Zakat and purification. It is placed in the department of Sadaqah and spent amongst those listed in the Ayah.

Yarim ushr (5%) zimmiy savdogarlardan ularning mollari chegaralardan o‘tganda olinadi, bu ‘Umar ibn al-Xattob davridagi sulh shartnomasi va ular bilan tuzilgan kelishuvlarga muvofiqdir. Bugun ahli kitob yoki boshqalar bilan yangi kelishuvlar tuzilsa, Davlat chegaralaridan o‘tkaziladigan mollardan olinadigan miqdor — o‘ndan bir (10%), uchdan bir, to‘rtdan bir, yarmi yoki undan ko‘p yoki kam bo‘lishidan qat’i nazar, kelishilganga rioya qilish vojibdir.

Half-tithe (5%) is taken from the merchandise of Zimmi merchants when they cross the frontiers according to the peace treaty and agreements contracted with them at the time of ‘Umar ibn Al-Khattab. Today, if new agreements are contracted with the people of the Book or others, determining the amount taken from the goods with which they cross the State’s frontiers whether this is at the tithe (10%), one-third, one-quarter, one half, or more or less than that, then it is obligatory to conform to what is agreed upon.

Ushr (10%) harbiy savdogarlarning mollaridan ularning chegaralarni kesib o'tishi paytida olinadi. Bu miqdor musulmon savdogarlar va tijorat ahlidan o'zaro kelishuv asosida olinadigan miqdor bilan belgilanadi. Ushr 'Umar va undan keyingi xalifalar davrida harbiylar tomonidan musulmon savdogarlaridan ularning yerlarini kesib o'tishlari paytida olinadigan miqdor edi, shuning uchun harbiylardan o'zaro javob sifatida ushr olingan. Ziyod ibn Hudayrdan rivoyat qilinadi, u aytdi: "‘Umar ibn al-Xattob tomonidan ushr yig'ish uchun yuborilgan birinchi odam men edim. U menga buyurdi: "Hech kimni tintuv qilma, musulmonlar orasidan o'tadigan har qirq kishidan bir dirham ol, zimmiylardan esa har yigirmatadan bir ol, ahdsizlardan esa ushr ol."" Anas ibn Molikdan rivoyat qilinadi, u aytdi: "‘Umar ibn al-Xattob meni ushr yig'ish uchun yubordi. U menga farmon berdi: musulmonlar o'z mollari bilan o'tganida ulardan chorak ushr, zimmiylardan yarim ushr va harbiylardan ushr olish."

Tithe (10%) is taken from the goods of Harbi merchants when they cross the frontiers. This amount is determined by what is taken from Muslim traders and merchants in a reciprocal arrangement. The tithe was the amount taken by Harbis from Muslim merchants crossing their lands at the time of ‘Umar and the Khulafa’a after him, so tithe was taken from the Harbis in reciprocation. From Ziyad bin Hudayr, he said: “I was the first person sent by ‘Umar ibn Al-Khattab to collect tithe. He said: ‘He commanded me that I should not search anyone and to take one Dirham out of every forty from whoever passes among the Muslims, one out of twenty from Zimmis and the tithe from those without a covenant.’” From Anas bin Malik, he said: “‘Umar ibn Al-Khattab sent me to collect Ushr. He gave me a decree to take quartertithe from what Muslims moved with of their merchandise, half-tithe from Zimmis and the tithe from Harbis.”.

Abu Muso al-Ash'ariy 'Umarga yozdi: "Musulmon savdogarlari harbiylar yurtiga boradi va ulardan o'ndan bir olinadi." U (Abu Muso) dedi: "'Umar unga yozdi: Ulardan xuddi ular musulmon savdogarlaridan olganlari miqdorida ol." Manbaj aholisi 'Umarga yozdi: "Bizga savdogar sifatida yurtingizga kirishga ruxsat bering, siz bizdan soliq olasiz." U (Umar) dedi: "'Umar bu haqda Allohning Elchisi ﷺ sahobalari bilan maslahatlashdi va ular unga ularning taklifini qabul qilib, ulardan soliq olishni maslahat berdilar." Shunday qilib, harbiylardan olingan miqdor ularning musulmon savdogarlaridan olgan miqdoriga teng edi. Agar bugun yangi shartnomalar tuzilsa, harbiy savdogar va tadbirkorlardan olinadigan miqdorni harbiylarning musulmon savdogarlaridan olgan soliq miqdoriga muvofiq cheklash zarur.

Abu Musa al-Ash’ari wrote to ‘Umar saying: “The Muslim merchants go to the land of war and they take tithe from them. He said: ‘’Umar wrote to him: Take from them the same as they take from Muslim merchants.’” The people of Manbaj wrote to ‘Umar: “Allow us to enter your land as merchants and you can tax us. He said: ‘’Umar consulted the companions of the Messenger of Allah (saw) about this and they advised him to accept their offer and tax them.’” Thus the amount that was taken from Harbis was equivalent to the amount they took from Muslim merchants. If new agreements are contracted today it is necessary to restrict the amount taken from Harbi merchants and traders in accordance with the amount taxed by the Harbis on Muslim traders.

Zimmiy va harbiy savdogarlardan olinadigan soliqlar musulmonlar uchun o'ljadir. U o'lja va xaroj bo'limiga joylashtirilishi hamda jizya va xaroj xarajatlari kabi sarflanishi kerak.

Taxes taken from Zimmi and Harbi merchants is booty for Muslims. It is to be placed in the department of booty and Kharaj and to be spent like the expenditure of Jizya and Kharaj.

Zimmiy va harbiy savdogarlardan olinadigan miqdor Xalifaga topshirilgan. U tuzilgan yoki tuziladigan sulh shartnomalariga muvofiq bu miqdorni oshirishi yoki kamaytirishi mumkin. U, shuningdek, musulmonlarning manfaati va da'vatni yetkazish maqsadlaridan kelib chiqib, musulmon savdogarlarga qanday muomala qilinishiga mos ravishda o'zaro munosabatda bo'lishi mumkin. Abdulloh ibn Umar rivoyat qilishicha, "Umar moy va bug'doydan yarim o'ndan bir (5%) olar edi, shunda ular Madinaga yuklarini ko'proq olib kelishsin, sabzavotlardan (no'xat, loviya, yasmiq) esa o'ndan bir olar edi".

The amount taken from Zimmi and Harbi merchants is delegated to the Khalifah. He may increase or decrease it according to the peace agreements either already contracted or to be contracted. He may also act reciprocally to how Muslim merchants are treated in accordance to the interest of the Muslims and the conveying of the Da’wah. Abdullah bin ‘Umar narrated that “‘Umar used to take half-tithe (5%) from oil and wheat so as to increase their load into Madinah and took the tithe from vegetables (peas, beans, lentils).”.

Ushr (zakat on agricultural produce): nima olinadi va qachon olinadi

From What is the ‘Ushr (Tithe) Taken and When.

ʿUshr savdo mollarining barcha turlaridan olinadi, ular qanday turda bo‘lishidan qat’i nazar: tovarlar, chorva, ekinlar yoki mevalardan. Savdo qilinmaydigan mollardan olinmaydi, shuning uchun kishining kiyimlaridan, asbob-uskunalaridan, shaxsiy buyumlaridan yoki oziq-ovqatidan olinmaydi. Agar kim o‘zi olib yurayotgan mollar savdo uchun emas, deb da’vo qilsa, o‘sha turdagi mollar savdo uchun bo‘lgan joyda, uning da’vosi dalil bilan asoslanmasa, qabul qilinmaydi.

‘Ushr is taken from all types of trading properties, whatever their type, whether goods, animals, crops or fruits. It is not taken from non-trading properties, so it is not taken from a person’s clothes, his tools, personal articles or food. If anyone claims that the commodities he is carrying are not for trade, where similar commodities are for trade, then his claim will not be accepted except with proof supporting his claim.

‘Ushr olinmaydi zimmiy yoki harbiy savdogarlardan, faqat chegaralardan o‘tayotgan mollardan olinadi. Davlat ichida zimmiylar yoki harbiylarning savdo mollaridan, boshqa davlatlar bilan tuzilgan sulh yoki savdo shartnomalarida aytilgan hollar bundan mustasno, olinmaydi. Buning sababi shuki, ularga zakot majburiy emas va davlat ichida zimmiylarga Jizya boshlariga va Xiroj erlariga solinganidan boshqa hech narsa majburiy emas, yoki ular bilan tuzilgan sulh shartnomalarida ko‘rsatilgan narsalar, masalan, qo‘shinni boqish yoki musulmonlarni mehmon qilish kabi, ‘Umar davridagi shartnoma majburiyatlarida bo‘lganidek. Harbiylarga esa, ularga nisbatan o‘zaro munosabatda bo‘lish zarur, ularning Dor ul-Islomga kirishiga ruxsat beruvchi shartnoma va shartlar matnlariga muvofiq ish tutiladi. Agar bular davlat ichida ularning mollaridan biror narsa olishga ruxsat bersa, u holda olinadi. Aks holda ulardan hech narsa olinmaydi. Musulmonlarga kelsak, ularning mol-mulkiga va savdo tovarlariga zakot joriy etiladi.

‘Ushr is not taken from Zimmi or Harbi traders except from goods crossing the frontiers. It is not taken from trading goods of Zimmis or Harbis internally (within the State) unless stated in the peace or trading agreements with other states. This is so because there is no Zakat upon them, nor is anything obliged upon Zimmis within the State except Jizya on their heads and Kharaj on their lands, or what was stated in the peace treaties with them such as their feeding the army or showing hospitality to Muslims, as in the contractual obligation in ‘Umar’s time. As for Harbis, it is necessary to deal with them reciprocally and according to the texts of the agreements and conditions that allow them to enter Dar ul-Islam. If these allow the taking of something from their goods internally then it is taken. If not, then nothing is taken from them. As for Muslims, Zakat is imposed upon their properties and trading merchandise.

‘Ushr bir yilda faqat bir marta, bitta mol uchun olinadi, hatto savdogar uni yig‘uvchi (al-‘Ashir) oldidan bir necha marta o‘tsa ham. Ziyod ibn Hudayrdan rivoyat qilinadi: u dedi: “Uning otasi bir yilda ikki marta nasroniydan (‘ushr) olar edi. Shunda nasroniylar ‘Umar ibn al-Xattobning oldiga borib dedilar: ‘Ey mo‘minlarning amiri, sizning hokimingiz bizdan yilda ikki marta ‘ushr oladi.’ ‘Umar dedi: ‘Bu to‘g‘ri emas. U faqat yilda bir marta olishi kerak.’ So‘ng u yana kelib dedi: ‘Men qari nasroniy odamman.’ ‘Umar dedi: ‘Men ham qari musulmon odamman. Sizning ishingiz haqida yozganman (ya’ni, sizning holatingizni hisobga olganman).’”

‘Ushr is only taken once each year upon a single good even if the trader crosses with it by the collector (Al-’Ashir) repeatedly. From Ziyad bin Hudayr, he said: “His father used to collect from a Christian twice in every year, so the Christians went to ‘Umar ibn Al-Khattab and said: ‘O Amir al-Mumineen, your governor takes from me Ushr twice each year.’ ‘Umar said: ‘That is not correct. He should collect it only once each year.’ Then he came again and said: ‘I am an old Christian man.’ ‘Umar said: ‘And I am an old Muslim man. I have written regarding your case (in other words, taken care of you).’”.

Zimmiy yoki harbiy savdogarning, har safar turli mollar bilan qayta-qayta o'tishi holatida, har bir yangi savdo o'tkazgan o'tishi uchun uning hukmi xuddi zakot olinadigan musulmonning hukmi kabidir, u har bir savdo o'tkazgan o'tishi uchun zakot olinadi. Agar musulmon savdosi uchun zakot bergani haqida da'vo qilsa, uning qasami bilan yoki zakot bergani haqida qonuniy dalil taqdim etishi bilan qabul qilinadi, chunki zakot yilda bir martadan boshqa vaqtda vojib emas. Zakot sifatida, zakot berilmagan har bir savdodan chorak o'ndan bir (2,5%) olinadi.

As for a Zimmi or Harbi trader repeatedly crossing with different goods on each trip, his case for each new trade he crosses with is the same as that of the Muslim where Zakat is taken for each trade he crosses with. If the Muslim claims he has given the Zakat on his trade, it will be accepted by his oath or his presenting a legal proof supporting that he has given the Zakat on his trade, as Zakat is not obliged except once in a year. Quarter-tithe (2.5%) is taken as Zakat from each trade that he has not given Zakat upon.

Musulmon savdogardan savdo mollari nisob (zakotning belgilangan miqdori) darajasiga yetsa va bir yil o‘tsa, undan chorak ushr olinadi. Boshqacha aytganda, agar mollarning qiymati 20 ta oltin mitqol yoki 85 gramm oltin, yoki 200 ta kumush dirham yoki 595 gramm kumush darajasiga yetsa, shunda zakot olinadi. Agar uning savdo mollari zakotning nisob miqdoriga yetmasa, undan hech narsa olinmaydi. Zimmiy yoki harbiy bo‘lganlarga kelsak, ular olib yurgan barcha savdo mollaridan, miqdoridan qat’i nazar, zakot olinadi.

Quarter-tithe is taken from the Muslim trader if his trade reaches the Nisab (limited amount) of Zakat and a year has passed. In other words, if the value has reached 20 golden Mithqal or 85 grams of gold, or 200 silver Dirhams or 595 grams of silver. Nothing is taken from him if his trade has not reached the Nisab amount of Zakat. As for the Zimmi or Harbi, it is taken from all trading properties that they carry irrespective of the amount.

ʼAshir (ushr yig‘uvchi) lavozimi nozik masala hisoblanadi, chunki yig‘uvchi odamlarga zulm qilishi, vasvasaga yoki poraxo‘rlikka duchor bo‘lishi mumkin. Shu sababli yig‘uvchi yaxshi va taqvodor inson bo‘lishi zarur, shunda u odamlarga zulm qilmaydi, ularga qo‘pollik bilan munosabatda bo‘lmaydi va ulardan majburiy miqdordan ortiqcha olmaydi. Xuddi shunday, u savdogarlardan olinishi lozim bo‘lgan miqdorni kamaytirish uchun vasvasaga yoki poraxo‘rlikka moyil bo‘lmasligi kerak. Shunday qilganda u Bayt ul-Mol dagi musulmonlarning huquqlariga zarar yetkazadi. Shuning uchun yig‘uvchining xususiyatlarini doimiy ravishda tekshirib turish muhimdir, shunda kimda nojo‘ya xatti-harakat aniqlansa, u jazolanadi, intizomiy chora ko‘riladi yoki lavozimidan chetlatiladi.

The post of Al-’Ashir (Ushr collector) is a sensitive one since the collector may possibly oppress the people, or be subject to temptation and bribery, therefore it is necessary that the collector be a good and pious person such that he does not oppress people, deal with them harshly nor take more than that which is obliged from them. Similarly he should not be susceptible to temptation or bribery so as to reduce what must be taken from the traders. In doing this, he would harm the rights of Muslims in Bait ul-Mal. It is thus important to continuously examine the characteristics of the collector so that whoever is found to be offensive is punished, disciplined or removed.