Fath al-Rabbani

Benefits: … By "chief" is meant the leader and administrator of a tribe or family. For the establishment of an Islamic society, all three of these positions are necessary, but very few fulfill the rights of these positions. It is commonly observed that the leader and ruler becomes oppressive, the collector of wealth becomes treacherous, and the chief does not guide his people towards the Shari‘ah. In this way, these three types of individuals, in terms of their end, fall into loss.

In this chapter, the condemnation of taxes and their collectors has been mentioned. There are further narrations about them:

Sayyiduna Buraydah radi Allahu anhu narrates that when Sayyiduna Khalid radi Allahu anhu spoke harshly to the woman who was being stoned due to adultery, even though she herself had confessed her sin while repenting, at that time the Prophet sallallahu alayhi wa sallam said: ((Mahlan ya Khalid! Fawalladhi nafsi biyadihi laqad tabat tawbatan law tabaha sahibu maks laghufira lahu.)) … “Khalid! Leave her. By the One in Whose hand is my soul! This woman has repented with such a repentance that if a tax collector were to repent in the same way, he would be forgiven.” (Muslim: 1695)

Imam Nawawi rahimahullah said: From this hadith it is understood that taking taxes is among the most heinous and destructive of sins, because the tax collector repeatedly takes taxes from people without any right, while the demands of the people upon him continue to increase. (Sharh Muslim Nawawi)

The commentator of Abu Dawud, Allamah Azimabadi rahimahullah, said: By this is meant the person who collects taxes from people without any compensation or right. (Awn al-Ma‘bud: 4442)

Sayyiduna Uthman ibn Abi al-‘As al-Thaqafi radi Allahu anhu narrates that the Noble Prophet sallallahu alayhi wa sallam said: ((Tuftahu abwabu al-sama’i nisfa al-layl, fa yunadi munadin: Hal min da‘in fa yustajabu lahu, hal min sa’ilin fa yu‘ta, hal min makrubin fa yufarraju ‘anhu, fala yabqa muslimun yad‘u bid‘awatin illa istajaba Allahu ‘azza wa jalla lahu, illa zaniyyatan tas‘a bifarjiha, aw ‘ashsharan.)) … “At midnight, the gates of the heavens are opened and a caller announces: Is there anyone supplicating so that his supplication may be answered? Is there anyone asking so that he may be given? Is there anyone afflicted so that his affliction may be removed? There is no Muslim who supplicates with a supplication except that Allah ‘azza wa jalla answers him, except for a woman who earns through her private parts (i.e., a prostitute), or a tax collector (the supplications of these two are not accepted).” (Mu‘jam Awsat Tabarani: 1/88/2, Sahihah: 1073)

It is not permissible to take someone’s wealth or property without their consent; tax is also a form of this. In the present era, there is an abundance of taxes. For example: awning tax, drainage tax, income tax, debris tax, toll tax, house tax, vehicle tax, and so on. The government has no right over the property of the general public. However, if people are using something constructed from government expenses and its maintenance costs the government, then in such a case there is no objection to taking tax—for example, a tax for using the road. But it is necessary that the amount paid reaches the Muslims’ public treasury (bayt al-mal).

Nowadays, the abundance of tax collection has made people’s lives extremely difficult, especially the heavy taxes collected from traders, which cause a significant increase in the prices of goods, and the entire burden falls upon the public. Government officials should know that they may collect taxes from the public in exchange for something, provided that the amount is deposited in the bayt al-mal or handed over to the government, for example, a tax for using the road. All types of taxes that are collected without any compensation are prohibited, such as collecting taxes from traders and industrialists due to their trade and industry.