Young man. Tech: Relating to the law of zakat, it refers to a she-camel in the fifth year. It is also spoken for a lamb of six months or more.

A piece of land donated to a person by the state. The owner enjoys absolute rights on the land on the pattern of feudal lords. The jagir is generally perceived as an institution of exploitation. The Islamic concept is, however, different. The Arabic equivalent is al-iqta. The donation, in the Islamic state, must be in consideration for significant national service by the done and the donation must be subject to the laws of the state. By injunctions on other aspects of land tenancy system, possibilities of exploitation have also been minimized. See also al-iqta.

Financial administrator in the Abbaside period responsible for maintaining prescribed standards of fineness and quality of gold content and equivalence of various currencies. He used to be the head of a department called diwan al-jahbadhah. He acted like an authorized banker to collect state revenues. He used to prepare and submit periodical statements to the government. Usually the jahbadh was a commercial magnate (tajir) who owned capital of his own and was able to advance money to the government when the treasury was empty. In some cases the sahib bait al-mal andjahbadh might be one and the same person. In the same way as there might be a sahib for both the bait al-mal al-ammah and bait al-ma.l al-khassah, there might be a jahbadh for both of them. However, the receipts in kind were kept by the khazin.

Imports. Tech: Relating to the law of zakat, it refers to the tax-collector's encampment at a particular place and his orders to the assesses to bring their cattle and agricultural produce to his place.

Avoid. Tech: Relating to the law of zakat, it refers to the avoidance of the tax-payer from the tax-collector by taking away the cattle from their usual location so that the tax collector has to follow them.

Poll-tax imposed upon groups of people who had emigrated from their lands and have taken abode in the towns, and other unsettled people.

Stipulated price for performing any service. Tech: Applied in the model of riba-free banking by some. Bank charges and bank commission has been interpreted to be alj.ialah of the jurists and thus considered lawful.

A comprehensive term expressing all taxes.

Al-jizyah is mentioned in the Quran (9:29). The word comes from jaza, to compensate. In this case it is a compensation for the security and protection the non-Muslims have, without going to war. Historically, the non-Muslims had to pay the jizyah on two grounds: for their exemption from the obligation to fight Muslim wars and for exemption from zakat. Conversion of a person to Islam freed him from obligation to pay the jizyah but subjected him to jihad and zakat. There were different practices and rates in relation to the jizyah determined in the light of the treaty with non-Muslims or the way they became Muslim subjects. It is evident from ahadith that jizyah was considerably lower than zakat on Muslims. Women, children, old people, the poor, disabled and religious leaders were exempted. Similarly, those non-Muslims who opted to serve in the Muslim army were also exempt. Where the jizyah was levied in the form of a fixed amount, the terms kharaj and jizyah were undifferentiated. But as soon as kharaj came to mean a land tax and stood in place of ushr, jizyah was levied in addition and this represented a tax in lieu of jihad. In the former case, the kharaj mean sjizyah in general, but in the latter case, the kharaj simply means land tax; that is to say, that portion of the jizyah which is called kharaj or the assessment on the produce of the land. Kharaj was levied according to the type of land. For example, in Sawad there were three categories of land-tax or kharaj: (a) land-tax based on the measured acreage (al-kharaj ala masahatil ard); (b) the land tax based on a percentage of the yearly harvest (al-kharaj ala al-muqasamah); (c) the fixed amount of money (al-kharaj ala muqatah).

Incorporated on 28 November 1978. Paid-up capital, JD6 million.

An alternate term for aI-jialah.

Pay, wages. Tech: Financial levy on Muslims who stay away from war to equip those on military service. In the days of Umar I, married people were taxed to equip the bachelors for war.

Purchase of a certain amount of things. Tech: Sale transaction of an article without weight, measure or count.