KHARAJ

a special Islamic fiscal imposition that was demanded from recent converts to Islam in the 7th and 8th centuries. The origin of the concept of the kharaj is closely linked to changes in the status of non-Muslims and of recent converts to Islam in newly conquered Islamic territories. The indigenous Jewish, Christian, or Zoroastrian populations of these territories were permitted either to convert to Islam or to maintain their previous religious affiliations. Those individuals who preferred not to convert were required to pay a special tribute, usually in the form of a poll tax or head tax known as the jizyah. But those who chose to convert, in theory, would be placed on an equal fiscal footing with other Muslims. Under Islamic law, only original Muslims or converts to Isl am could own land. Thus, there was incentive for non-Muslim cultivators to convert to Islam so that they could maintain their agricultural holdings. Upon conversion, the cultivators were required to pay the 'ushr (or tithe), a tax equivalent to one-tenth of their produce. In theory these converts were exempt from other taxes on their lands. But the Umayyad caliphs (reigned 661750), faced with increasing financial problems, imposed a kind of kharaj on the land of recent converts in addition to their payment of 'ushr. This extra imposition of the kharaj was unpopular, and many converts felt that it violated the egalitarian principles of Islam. In Khorasan, the northeastern province of Iran, the collection of the kharaj was one of the grievances that led to Abu Muslim's revolt in 747, which precipitated the downfall of the Umayyad caliphate. During the early years of the succeeding 'Abbasid caliphate, the collection of the kharaj fell into disuse.