Wolf-Dieter Hütteroth和Kamal Abdulfattah(1977)关于16世纪末巴勒斯坦、外约旦和南叙利亚历史地理的开创性著作,以详细的奥斯曼登记册(mufassal defter)为基础,将这些地区描述为奥斯曼统治下的"边疆地带"。18世纪的巴勒斯坦,萨法德总督辖区(萨法德省)以及整个加利利地区,是"边疆省份"的典型,也是在名义上奥斯曼统治之下逐渐崛起的巴勒斯坦地方势力的权力基地。

Wolf-Dieter Hütteroth and Kamal Abdulfattah’s (1977) seminal work on the Historical Geography of Palestine, Transjordan and Southern Syria in the Late 16th Century, based on a detailed Ottoman register (mufassal defter), describes these regions as ‘frontier zones’ under Ottoman rule. In 18th century Palestine, the pashalik of Safad (province of Safad) and Galilee as a whole were a case of ‘frontier province’ and a power base for a rising Palestinian local power under nominal Ottoman rule.

始于马穆鲁克王朝时期的伊尔提details系统(Iltizam)，在15世纪被奥斯曼帝国制度化，通过包税的方式征收公共税收。奥斯曼国家将税收权以拍卖形式交给出价最高者（包税人，multazim），由其在当地征收税款并从中获利，且常常挥霍无度，同时按固定分期向国家缴纳款项，利润则归己所有。伊尔提包税制的范围包括土地税和城市税、某些商品（如葡萄酒和盐）的生产，甚至某些公共服务的承包。 奥斯曼时期的土地伊尔提包税制与法蒂玛王朝的伊克塔制度相似，催生了巴勒斯坦及整个地区富有的地方精英和有权势的地方首领。该制度在1856年坦志麦改革（Tanzimat）中被正式废除，但实际上一直延续到奥斯曼统治在巴勒斯坦结束（Yazbak 1998: 72‒73）。伊尔提制度利润丰厚、剥削性极强，在数百年间，为马穆鲁克和奥斯曼时期的有权势的地方精英带来了巨大利益（Abdul Rahmam and Nagata 1977）。

Appearing first under the Mamluks, the Iltizam taxation system was institutionalised by the Ottomans in the 15th century and was carried out by the farming of public tax revenues. The Ottoman state would outsource tax collection by auctioning taxation rights to the highest bidder (multazim), who would then profit, often profligately, from collecting the taxes locally, make payments to the state in fixed instalments, while keeping the profit. This outsourcing of the Iltizam tax system included the farming of land taxes and urban taxes, the production of certain goods such as wine and salt, and even the provision of certain public services. The outsourcing of the land Iltizam tax under the Ottomans, which resembled the iqta’a system under the Fatimids, gave rise to rich local elites and powerful local chieftains in Palestine and throughout the region. Formally abolished in the course of the reforms (Tanzimat) of 1856, but, in reality, continuing until the end of Ottoman rule in Palestine (Yazbak 1998: 72‒73), the ltizam system was very profitable and highly exploitative and was for many centuries of great benefit to powerful local elites under the Mamluks and Ottomans (Abdul Rahmam and Nagata 1977).

关于奥斯曼包税制的某些影响，即地方自治的增长和巴勒斯坦强大酋长的崛起（尤其是在“边疆省份”的背景下），也可以从更早的加萨尼德阿拉伯附属君主（最高酋长）的兴起中看到。

Certain aspects of the impact of the Ottoman tax farming system, with the growth of local autonomy and rise of powerful chiefs in Palestine especially within the context of ‘frontier provinces’, can also be seen in the previous rise of the Ghassanid Arab federate kings (supreme phylarchs)

在6世纪和7世纪初的巴勒斯坦第二省与第三省的"边疆地区"，以及法蒂玛王朝统治时期贝都因部落塔伊部（Banu Tayy）的贾拉赫（Jarrah）首领崛起的历史中，直至公元1029年他们被巴勒斯坦军事总督阿努什特金·al-迪兹巴里（Anushtakin al-Dizbari）击败。

of the ‘frontier provinces’ of Palaestina Secunda and Palaestina Tertia in the 6th and early 7th centuries and in the rise of the Jarrah leaders of the Bedouin tribes of Banu Tayy under the Fatimids, until their military defeat by Anushtakin al-Dizbari, the Military Governor of Palestine, in 1029 AD.

18世纪加利利地区扎希尔·乌马尔的迅速崛起也是一个很好的例证。他能够高效征税、有效征召并指挥军队、成功结盟，并在加利利这一“边疆省份”的背景下维护法律与秩序，这些因素共同构成了他在18世纪巴勒斯坦崛起掌权的原因。

The spectacular rise of Dhaher al-ʿUmar in Galilee in the 18th century is also a case in point. His ability to collect taxes efficiently, raise and command an army effectively, forge alliances successfully and enforce law and order, within the context of the ‘frontier province’ of the Galilee, were all part of the mix which explains his rise to power in 18th century Palestine.

巴勒斯坦最接近近代独立国家地位的时期，源于两个因素：巴勒斯坦商业的蓬勃发展、其传奇领袖扎希尔·阿尔-欧麦尔（Dhaher al-ʿUmar）的作为，以及奥斯曼帝国的持续忽视。扎希尔·阿尔-欧麦尔所属的宰达尼家族（hamulah）出身于巴勒斯坦的乡村和边缘地区，来自萨法德帕夏区（pashalik of Safad），该地区在马木留克和奥斯曼时期都是一个“边疆省份”，而非该国传统的主要城市中心，也不是普遍亲奥斯曼的巴勒斯坦城市社会精英。阿尔-欧麦尔生于加利利中部的村庄阿拉巴（‘Arrabah），他并非出身巴勒斯坦传统的城市土地贵族，而且与当地显贵（‘ayan）不同，他的合法性并不来自奥斯曼中央政府。阿尔-欧麦尔的家族成员曾在萨法德帕夏区的提比里亚和萨法德等省城担任地方包税人（multazims），他本人也是以商人和包税人的身份，在奥斯曼的伊尔提扎姆（Iltizam）包税制度下开始其职业生涯（Krämer 2011:

The closest Palestine got to early modern independent statehood was a result of both commercial dynamism of Palestine and its legendary leader Dhaher al-ʿUmar and the continued neglect of the Ottomans. The Zaydani clan (hamulah) of Dhaher al-ʿUmar emerged from the Palestinian countryside and periphery of the country, from the pashalik of Safad, a ‘frontier province’ under both the Mamluks and Ottomans, not from the traditional major urban centres of the country or the generally pro-Ottoman urban social elites of Palestine. Born in the village of ‘Arrabah in central Galilee, al-ʿUmar did not come from the traditional urban landowning aristocracy of Palestine and, unlike the local notables (‘ayan), he did not owe his legitimacy to the central Ottoman authorities. Al-ʿUmar’s family members had served as local multazims (tax collectors) in the provincial towns of Tiberias and Safad in the pashalik of Safad and he himself had begun his career as a trader and tax farmer under the Ottoman Iltizam system (Krämer 2011:

60)。但奥斯曼帝国在巴勒斯坦实行的包税制(Iltizam)土地税制对农民极为剥削和压迫。正如我们下文将看到的,阿勒-欧麦尔的新税制及其开明的社会统治显然深受巴勒斯坦农民的欢迎。他大幅削弱了城市显贵和那些长期盘剥弱势群体、尤其是农民的"掠夺性阶层"的权力。阿勒-欧麦尔受过一定的正规教育,但似乎大部分知识是自学的;他早期的职业生涯、财政能力以及作为高效包税人的实践经验都具有关键价值。然而,正是他在政治、军事、经济、外交和税收方面的才能,使他或许成为近代巴勒斯坦历史上最有权势的领袖。他的崛起始于加利利乡村,其第一个总部设在东加利利的提比里亚,而非该地区传统的城市中心:纳布卢斯、耶路撒冷和加沙。在成功反抗奥斯曼国家并巩固其统治之后,阿勒-欧麦尔实际上成为巴勒斯坦大部分地区的有效统治者。1735年他在马尔季·伊本·阿米尔取得军事胜利后,包括纳匝勒许多居民在内的数千名当地民众加入了他的军队。显然,在他的加利利支持者中有许多当地基督徒,包括来自纳匝勒、为其部队提供食物和水的基督教妇女(Joudah 1987: 28‒31)。"在接下来的三十年里,扎希尔·阿勒-欧麦尔的声望日隆,以至于他得以与俄罗斯政府建立临时同盟,并与埃及的马穆鲁克合作"(Doumani 1995: 42)。

60). But the Ottoman Iltizam land tax system in Palestine had been highly exploitative and oppressive towards the peasantry and, as we shall see below, al-ʿUmar’s new taxation system and his socially enlightened regime were evidently popular among the Palestinian peasantry. He substantially reduced the power of the urban notables and ‘predatory classes’ that had fed upon vulnerable social groups, especially the peasants. Al-ʿUmar had received some formal education but he appears to have been largely selftaught and his early career, financial competence and practical experience as an efficient tax farmer were of critical value. But it was his political, military, economic, diplomatic and taxation skills which made him perhaps the most powerful leader in modern Palestinian history. His rise to power began in the Galilee countryside and his first headquarters was Tiberias in Eastern Galilee, not the traditional urban centres of the country: Nablus, Jerusalem and Gaza. After rebelling successfully against the Ottoman state and consolidating his regime, al-ʿUmar became effectively the sovereign ruler of much of Palestine. Following his military victory at Marj ibn ‘Amer in 1735, thousands of local people, including many residents of Nazareth, joined his forces. Apparently among his Galilee supporters were many local Christians, including Christian women from Nazareth who provided his troops with food and water (Joudah 1987: 28‒31). ‘Over the next three decades Zahir al-Umar’s stature became such that he found it possible to forge temporary alliances with the Russian government and to cooperate with the Mamluks in Egypt’ (Doumani 1995: 42).