by Abū Yūsuf (أبو يوسف)
“Kitāb al-Kharāj” (كتاب الخراج) is one of the earliest and most authoritative treatises on Islamic public finance and taxation (al-māl wa al-darā'ib, المال والضرائب), deeply rooted in the immutable teachings of Shariʿah (الشريعة). Commissioned by Caliph Hārūn ar-Rashīd in the late 8th century, this seminal work systematically outlines the principles of taxation, land management, and public administration strictly in accordance with divine guidelines. Abū Yūsuf, serving as the chief judge (qādī al-quḍāt, قاضي القضاة), established a framework that upholds justice, equity, and the welfare of the ummah (الأمة) as prescribed by the Qur’ān and Sunnah. While Kitāb al-Kharāj remains a foundational source, its themes have been further developed in later treatises and commentaries that collectively reinforce orthodox Islamic fiscal governance.
