Muhammad bin Jafar al-Izkawi was a pioneering Muslim jurist who lived around the year 900 CE. His origin is from Izki, a of learning in the interior of Oman. The Book: Jami Ibn Ja’far, is his most famous work. The book gives a wide range of topics in Islamic Ibadi jurisprudence. The Ibadis are one of the Islamic school, concentrated primarily in Oman, in addition to other communities in North and East Africa. It's importance for East Africa is in the fact that at least theoretically we find in it how war and peace are regulated between the Ibadi Muslims in Oman and the Polytheists in East Africa.

 

Taken from:  J.C. Wilkinson: African Historical Studies 1981
                      Mark Horton/ John Middleton :  The Swahili, The social landscape....

                      Proceedings of the Seminar for Arabian Studies. 2005 M C A Macdonald

                      J. C. Wilkinson, Sohar in the Early Islamic Period: The Written Evidence,

                      South Asian Archaeology 1977

According to the judgments of various Ibadi authorities quoted in this book temporary truces could be made with polytheists (mushrikun)

within the dar al-harb (the region of war) but not for more then a year (or two at the most) because in the meantime the Muslims might

become strong enough to enforce a full submission. Some authorities maintained that the onus was on the polytheists to renew such

temporary agreements, failing which ghanima (slaves and booty) could be taken. During such truces the good faith termed aman prevailed,

so that individuals from both sides could enter the territory of the other in safety. To ensure that such arrangements were not upset, it was

laid down that individuals should not act on their own initiative, but could only make war through joining a proper expedition authorized by

the imam. Indeed, individuals should not even carry arms into dar al-harb areas, except where there is active warfare, as in the China

domain. An exception however was made for individual ships which could capture a bawarij (pirate) ship and treat it as ghanima.     

TAXATION LAW The fundamental principles are as follows:

1. Muslim merchants pay a tax of 2,5% on their on their liquid resources and a monetary assessment of their stock, so long as this wealth

has been held for a complete taxation year (hawl). Loans and advances are deductible. Certain goods are not held to be merchandise

until they are actually traded: these are basically natural products of the sea like pearls and amber, and of wild plants such as frankincense

and dyes Jewellery is a debatable issue. A distinction is drawn between the personal effects and the trading capital of a merchant who

comes to reside in Oman. No distinction is drawn between goods that come by land or by sea; the latter are treated as though they came

by land so tax is only due after possession for  a year.

2. Christian Arabs pay double the rate of Muslims.

3. Dhimmis (7) pay the jizya (8)(details omitted). If a dhimmi comes from overseas and resides less than three months he is not liable to tax, but

if he stays longer his liability is backdated to the time of his arrival. If a dhimmi goes overseas to another Muslim country he pays his dues

there: if he goes to a polytheist land then he is liable for taxation if he leaves family or property in Oman; otherwise he is exempt for the time

he is absent.

4. There is a special regime for Jews and goods of Jewish origin.

5. Merchants from polytheist countries (dar al harb) where trade can only occur as the result of reciprocal temporary agreements under

the aman terms already mentioned

The main rules are as follows:

(a) the basic view is that polytheist merchants should pay the same tax as their rulers apply to the Muslim merchants in their lands. Suhar (1)

seems to be the only place in Oman where these merchants are allowed to trade.

(b) Polytheist goods destined for Muslim merchants in Oman. Tax is paid the moment the goods are sold or converted into any other form

(eg manufactured). If the goods are not sold then they become liable for taxation after the completion of the hawl (year).

(c) Transit goods destined for other Muslim countries (specifically Fars (2) and Iraq, i.e. Siraf (3) and Ubullah-Basra (4) are not taxable: transit is

determined as being less then one year.

(d) Transit goods between two polytheist countries (eg presumably, Hind and Zanj) passing through Suhar (1) pay tax; no period of grace

accorded.

6. Omani traders operating overseas. They should not permanently live in polytheist countries. When he returns he is liable for zakat tax (5)

on all the time he was away. An Omani may discharge his zakat (5) liability to the poor in a place like Shihr (6).

7. Non Omani (but Muslim) merchants: same rules.

 

Note: polytheist goods includes both goods from polytheist sources, and other goods, such as wine, lions, and tigers, leopards, horses etc,

which were exported to polytheist countries and for polytheist use only.

(1) Suhar; Sohar: In Oman close to the border with Dubai.

(2) Fars: region in Iran.

(3) Siraf: was the harbour of Shiraz province of Persia; and the place of big trade with East Africa.

(4) Ubullah-Basra: Ubulla: the port of the town of Basra.

(5) zakat tax: Zakat is a form of almsgiving and is a religious duty for all Muslims who are wealthy to help the needy.

(6) Shihr: coastal town in Hadhramaut in eastern Yemen.

(7) Dhimmis: Dhimah: dhimma; the people of the book; the Jews and Christians. The people of the covenant or Mu'ahid is a historical term for non-Muslims living in an Islamic state with legal protection.

(8) Jizya is a per capita yearly taxation historically levied in the form of financial charge on dhimmis, that is, permanent non-Muslim subjects of a state governed by Islamic law.