Dhimmi Taxation and it's Usage - The Dhimmi by Bat Ye'or
The State’s revenues, which have their origins in the Koran and Sunna, are three in number: booty (ghanima), charity (sadaqa), and the fay. The booty consists of spoils taken from the infidels by force. Allah has established their statutes in the sura, al-Anfal, which he revealed at the time of the battle of Badr and to which he gave the precise name al-Anfal, because the booty represents an increase in the wealth of the Muslims. Allah said: “They will question thee concerning the spoils. Say: “The spoils belong to God and the Messenger…” (Koran 8:1).
In the two Sahihs [the two canonical collections of religious traditions] the Prophet said according to Jabir b. Abd Allah: “I have been endowed with five gifts, which no other Prophet has received before me. I have triumphed through terror for a period of a month. For me has the earth become a mosque and purity; any individual from my community who is overtaken by prayertime can pray wherever he may be. I received permission to take booty, a privilege that was never accorded to any of my predecessors. I received the gift of intercession. The prophets who preceded me were sent only to their own peoples; I was sent to all mankind.” The Prophet said: “I was sent with the sword before the Day of Resurrection so that all men may serve only Allah, without associates. My resources lie in the shadow of my spear. Those who opposed my orders have been reduced to degradation and humiliation. He who wishes to resemble these people must be considered as one of them” (pp 27-28).
The fay is based on the following verses from the sura, al-Hashr [The Mustering], which Allah revealed at the time of the expedition against the Banu Nadir , after the battle of Badr.
Allah said: "And whatever spoils of war God has given unto His Messenger from them, against that you pricked neither horse nor camel; but God gives authority to His Messengers over whomsoever He will. God is powerful over everything. Whatsoever spoils of war God has given to His Messenger from the people of the cities belongs to God, and his Messenger, and the near kinsman, orphans, the needy and the traveler [. . .]" [ Koran 59:6]
An extract from the decision of Ibn Taymiyya (d. 1328), in H Laoust, Le Trait de droit public d’Ibn Taymiyya, Beiruit, 1948.
- Koran 8 ("The Spoils")
- One of the two main Jewish tribes of Medina expelled by Muhammed.