Surah At-Tawba (9) — Ayah 103

(Ayah 103) ➊ {خُذْ مِنْ اَمْوَالِهِمْ صَدَقَةً:} The narration of Ibn Abbas (may Allah be pleased with them both), which was mentioned in the commentary of the previous verse, states that when the repentance of these people was accepted, they came to the service of the Prophet (peace be upon him) with their wealth, asking him to accept their charity and seek forgiveness for them. However, the Prophet (peace be upon him) refused to accept the charity, saying that Allah had not commanded him to do so. Upon this, this verse was revealed, and then he accepted their charity.

➋ In this command, along with accepting the charity of those who confessed their sins, there is also the command to collect charity from all Muslims, because Zakat is included among the five fundamental pillars of Islam. In the absence of the Messenger of Allah (peace be upon him), the charity must be given to his deputy. Some people have argued from this verse that the right to collect Zakat belonged only to the Messenger of Allah (peace be upon him), and after him, no one else has this right. Thus, after the Prophet’s demise, some people refused to give Zakat to Abu Bakr (may Allah be pleased with him), but Abu Bakr (may Allah be pleased with him) and all the Companions rejected their interpretation and fought them until they paid Zakat to the Caliph of the Messenger of Allah (peace be upon him). On this occasion, Abu Bakr (may Allah be pleased with him) delivered his famous statement: “By Allah! If they withhold from me even a young she-goat (anaaq)—and in another narration, a rope (iqaal) or a year’s Zakat—which they used to give to the Messenger of Allah (peace be upon him), I will fight them for withholding it.”

➌ { تُطَهِّرُهُمْ وَ تُزَكِّيْهِمْ بِهَا:} From this, the virtue of Zakat and charity is evident, as through it a person’s wealth, intention, and actions attain purification and cleanliness, and both are increased, because { ’’ زَكَا يَزْكُوْ‘‘} from which {’’ تُزَكِّيْهِمْ ‘‘ } is derived, comes in the meaning of both purification and increase. Also, one reason for calling it 'Sadaqah' (charity) is that it manifests the 'Sidq' (truthfulness) of the one who claims faith.

➍ The meaning of {وَصَلِّ عَلَيْهِمْ اِنَّ صَلٰوتَكَ سَكَنٌ لَّهُمْ …: ’’ صَلَاةٌ ‘‘} is prayer, mercy, and supplication as well. Here, Allah has commanded the Prophet (peace be upon him) to supplicate for forgiveness and mercy for those who present charity, as this brings peace to their hearts. Therefore, it was the practice of the Prophet (peace be upon him) that when anyone brought charity (obligatory Zakat or voluntary charity), he would supplicate for him, as has been mentioned earlier in the commentary of verse (99) with reference, that when Abu Awfa (may Allah be pleased with him) brought Zakat, the Prophet (peace be upon him) said [ اَللّٰهُمَّ صَلِّ عَلٰی آلِ اَبِيْ اَوْفٰی ] and included his entire family in the supplication. «{ وَ اللّٰهُ سَمِيْعٌ عَلِيْمٌ }» That is, Allah is aware of what they are saying or what is in their hearts, because He is All-Hearing and All-Knowing.

13. 1. This command is general. By charity is meant obligatory charity, i.e., Zakat, as well as voluntary charity. The Prophet is being told that through this, you should purify and sanctify the Muslims. This makes it clear that Zakat and charity are a major means of purification and sanctification of a person's morals and character. In addition, charity is called "charity" because it indicates that the one who spends is truthful in his claim of faith. Another point learned is that the one who collects charity should pray for the well-being of the giver, just as here Allah has commanded His Prophet to pray, and he ﷺ used to pray accordingly. From the generality of this command, it is also inferred that the collection of Zakat is the responsibility of the Imam of the time. If anyone refuses, then, following the example of Abu Bakr Siddiq ؓ and the Companions ؓ, it is necessary to wage jihad against him. (Ibn Kathir)

103. (O Prophet!) Take charity from their wealth so that you may purify and cleanse them thereby, and pray for them. Surely, your prayer [117] is a source of comfort for them. And Allah is All-Hearing, All-Knowing.

[117]
Accept the Charity from Such Repentant Ones:

These Muslims thought that since the love of wealth and property was the reason for their negligence in the obligation of jihad, therefore, all of it should be given in the way of Allah. Thus, they asked you ﷺ whether it should be included in their repentance that they give away all their wealth in charity. You ﷺ said, "It is not necessary to give away all your wealth; rather, giving one third in charity is sufficient." Allah Almighty instructed His Prophet to accept their charities, because they were all true believers and well-wishers of Allah's Messenger. Then you should also pray for them. In terms of the context, although its meaning is as stated above, its ruling is general. That is why the scholars have always cited this verse in the issue of zakat. And from this verse, the following points are understood.

Benefits of Zakat:

(1) The collection and distribution of zakat, etc., is the duty of the Islamic government.
(2) The word "khudh" (take) indicates that here "sadaqah" refers to obligatory charity, i.e., zakat.
(3) There are two benefits of paying zakat: one is that the remaining wealth is purified from the filth of sins, and the other is that the heart is cleansed from inner diseases such as love of the world, greed, miserliness, etc. Now we will mention a few hadiths related to zakat and its collection:
1. The Prophet ﷺ said, "From grain, take grain; from goats, take goats; from camels, take camels; and from cows, take cows (as zakat)." [ابوداؤد۔ كتاب الزكوٰة۔ باب صدقة الزرع]
2. Ibn Abbas ؓ says that the Prophet ﷺ said, "Refrain from taking the best of the wealth in zakat (take mixed quality)." [بخاري۔ كتاب الزكوٰة۔ باب محاسبة المصدقين]
3. Sayyiduna Umar ؓ says that the Prophet ﷺ said, "From land irrigated by rain or springs or that is naturally watered, take one-tenth as zakat, and from crops irrigated by wells, take one-twentieth." [بخاري۔ كتاب الزكوٰة۔ باب العشر فيمايسقي من ماء السماء و الماء الجاري]
4. The Prophet ﷺ said, "There is no zakat on working camels." [ابو داؤد۔ كتاب الزكوٰة۔ باب فى زكوٰة السائمه]
5. Suhail bin Abi Khaythamah ؓ says that the Prophet ﷺ said, "When you estimate the fruits, etc., (for zakat), leave one third. And if you think one third is too much, then leave one fourth." [ابو داؤد۔ كتاب الزكوٰة باب الخرص]
6. Sayyiduna Abu Hurairah ؓ says that the Prophet ﷺ said, "There is no compensation for harm caused by an animal, nor for a well or a mine, and one-fifth is due as zakat on buried treasure (rikaz)." [بخاري۔ كتاب الزكوٰة۔ باب فى الركاز الخمس]
7.
Hadiths Regarding the Rulings of Zakat:

The Prophet ﷺ said, "Small groups (of zakat collectors) will come to you, whom you may dislike. When they come, welcome them and let them decide about the assessment of wealth (in the matter of zakat) as they wish. Then, if they act justly, they will be rewarded for it, and if they are excessive, the burden will be upon them. Keep them happy, for the completion of your zakat depends on their satisfaction, and they should also pray for you after collecting zakat." [ابوداؤد۔ كتاب الزكوٰة۔ باب رضا المتصدق]
The Prophet ﷺ was asked, "If the collectors are unjust to us, should we hide some wealth (to balance the account)?" He ﷺ said, "Do not do so." [ابوداؤد حواله ايضاً]
8. The Prophet ﷺ said, "The collector should not sit in one place and have the livestock of the area brought to him, nor should the owner take his wealth far away; rather, zakat should be collected where the person resides." [ابوداؤد۔ كتاب الزكوٰة۔ باب اين تصدق الاموال]
9. The Prophet ﷺ said, "Zakat (on agricultural produce) should be collected from Muslims at their places of irrigation." [احمد بحواله مشكوة كتاب الزكوٰة]
10. The Prophet ﷺ said, "The collector who takes more in zakat is like the one who does not pay zakat." [ترمذي ابواب الزكوٰة۔ باب فى المعتدي فى الصدقة]
11.
The Command to Pray for the Zakat Giver:

Abdullah bin Abi Awfa ؓ narrates that when any kind of zakat was brought to the Prophet ﷺ, he would say, "O Allah, have mercy on them." When my father brought zakat to the Prophet ﷺ, he ﷺ said, "O Allah! Have mercy on the family of Abi Awfa." [بخاري۔ كتاب المغازي۔ باب غزوه حديبيه۔ مسلم۔ كتاب الزكوٰة۔ باب الدعاء لمن اتيٰ بصدقتهٖ]
12. Sayyiduna Ali ؓ narrates that Sayyiduna Abbas ؓ asked the Prophet ﷺ, "Can zakat be given before the completion of the year?" The Prophet ﷺ permitted it. [ترمذي۔ ابواب الزكوٰة۔ باب فى تعجيل الزكوٰة]
13. Sayyiduna Anas bin Malik ؓ says that once I came to the Prophet ﷺ and saw that he had a branding iron in his hand with which he was branding the camels of charity. [بخاري۔ كتاب الزكوٰة۔ باب وسم الامام ابل الصدقة]
14.
Gifts to Government Employees Are a Form of Bribery:

Abu Humaid Sa'idi says that the Prophet ﷺ sent a man (Abdullah bin Lutbiyyah) as a collector for the zakat of Banu Sulaym. When he finished his work and returned, he said, "O Messenger of Allah! This is for you (the zakat wealth), and this was given to me as a gift." The Prophet ﷺ said, "Why did you not stay at your parents' house and see whether anyone would give you a gift or not?" Then the Prophet ﷺ stood up, praised and glorified Allah, and described the state of the collectors, then said, "By the One in whose hand is the soul of Muhammad ﷺ, whoever embezzles anything from the zakat wealth will come on the Day of Resurrection carrying it on his neck." [بخاري۔ كتاب الايمان والنذور باب كيف كان يمين النبي]
Unfortunately, among us, a class has emerged that says the nisab and rate of zakat prescribed by the Messenger of Allah ﷺ was only for his time and according to the needs of that era, and today, whatever taxes an Islamic government collects according to the needs of the time, that is zakat. If the Islamic government wishes, it is authorized to increase or decrease the rate of zakat and to impose new taxes. Whatever the Islamic government collects in this regard will be zakat. Also, the Sunnah of the Messenger of Allah ﷺ is that he prescribed the items and rates of zakat according to the needs of his time, and we should determine these matters according to our time. Since this view is a direct attack on a fundamental issue of Islam, we will answer it in some detail and divide this discussion into two parts: first, what are the differences between tax and zakat, and second, whether an Islamic government is authorized to impose any other tax in the presence of zakat or not.

The Difference Between Zakat and Tax:

In the era of the Prophet ﷺ and the Rightly Guided Caliphs, zakat was collected from Muslims, and kharaj and jizya from non-Muslims. Iran, a neighboring country of Arabia, was a civilized government. The land tax collected from landlords there was called "kharag." The word "kharaj" is derived from this, and other taxes besides kharag were called "gazit." The word "jizya" is also derived from this. Thus, the same taxes were maintained on non-Muslims as were customary at the time, but general taxes were abolished for Muslims and replaced with zakat. The second difference is that the nisab and rate of zakat have always remained unchanged, whereas the rates of jizya and kharaj have changed. In the Prophet's ﷺ era, the rate of jizya was one dinar per person annually, and this amount was taken collectively according to the number of old men, children, women, and the disabled, but Sayyiduna Umar ؓ reformed this. Jizya was waived for the old, children, women, and the disabled, and three categories were set for earning individuals, from whom, respectively, four dinars, two dinars, and one dinar per year were collected. Similarly, the Christians of the Banu Taghlib tribe requested the Muslims to take double 'ushr instead of kharaj, and Sayyiduna Umar ؓ accepted their request. This clearly shows that in that era, zakat was considered a pillar of religion and its rulings were unchangeable, whereas the rates of jizya and kharaj could be altered. It is noteworthy that anything collected from Muslims in excess of zakat is called "maks" in Arabic. In Mishkat, the meaning of sahib maks is "one who collects 'ushr and takes something extra." These words can also mean that whatever the zakat collector takes as a bribe is maks, and also if he imposes any other tax besides zakat, i.e., instead of 10%, he collects twelve or fourteen percent, and also if the government imposes any other tax besides zakat. However, the lexicon supports this third meaning. Al-Munjid (Arabic-Urdu) defines maks as "product tax" and "octroi," and maakis as "tax collector." Muntaha al-Arab (Arabic-Persian) defines it as "tribute, land tax," and Maqayis al-Lughah (in Arabic) defines it as "a word indicating the collection of wealth," and the word "jibayah" is idiomatically used for collecting revenue. Therefore, it is quite possible that the word "maks" itself became "tax" in another language. Now, the legal status of maks is that in the Prophet's ﷺ era, when a woman from the tribe of Ghamidiyyah was stoned for adultery, Sayyiduna Khalid bin Walid hit her with a stone, causing some blood to splatter on his face. Sayyiduna Khalid ؓ cursed the woman, so the Prophet ﷺ said to Sayyiduna Khalid ؓ, "Khalid! What is this? By the One in whose hand is my soul, this woman has repented in such a way that if a tax collector were to repent similarly, he would be forgiven." [مسلم۔ كتاب الحدود۔ باب حدالزنا]
Thus, the crime of maks is in no way less than adultery, and once the Prophet ﷺ said, "The tax collector will not enter Paradise." The third difference is in terms of purpose. The purpose of tax is to take a portion of the public's income to run the government, carry out public welfare works, and meet national needs, whereas the real purposes of zakat are two: purification of wealth and purification of the soul, as has been clarified at the beginning of this note, and both these benefits reach the zakat giver, and its social benefit is that it provides financial assistance to the poor, indebted, and needy. The fourth difference is in terms of sources: i.e., from whom is tax taken and from whom is zakat taken. From the Islamic point of view, society can be divided economically into only three classes:
1. Those from whom zakat is collected; these are the people of nisab or the wealthy.
2. Those among whom zakat is distributed; these are the poor and needy.
3. The middle class, who are neither eligible to give zakat nor to receive it. For example, according to a hadith in Abu Dawud, whoever possesses anything equal in value to one uqiyyah of silver is not eligible to receive zakat, while the nisab for zakat is five uqiyyah of silver. The principle is that zakat is taken from class 1 and distributed among class 2, as the Messenger of Allah ﷺ instructed Sayyiduna Mu'adh ؓ when sending him as governor to Yemen. [بخاري۔ كتاب الزكوٰة باب محاسبة المصدقين]
The third class has nothing to do with zakat; they are neither among the givers nor the receivers. In contrast, the majority of tax revenue comes from the pockets of the poor. The details of this are as follows: for example, according to the 1976-77 statement, 75% of our government's total income was collected only from taxes. Then, these taxes are of two types: direct taxes, such as income tax, property tax, wealth tax, etc., which are imposed on the rich. According to 1976-77, only 12.3% of total tax revenue was collected from these taxes. The remaining 87.7% was collected from indirect taxes. Indirect taxes are those paid by traders or industrialists, but the burden is passed on to consumers by including it in the sale price, such as sales tax, excise duty, etc., which are imposed on sugar, steel, cement, cotton cloth, imports, and countless other items. And since most of our consumers are from the poor class, the burden of taxes is mostly borne by this class. The fifth difference is in terms of expenditure. The biggest and most important use of zakat is to provide for the basic needs of the poor, whereas taxes are spent on meeting national needs and public welfare works. Although these things are common to all, in practice, it is the rich who benefit most from them, for example, access to higher education or justice, which is beyond the reach of the poor. Similarly, if we consider, we will find that the rich, due to their influence and resources, benefit more from everything, so the money collected as tax, most of which came from the pockets of the poor, is ultimately used more by the rich. In short, zakat is a pillar of Islam through which the flow of wealth turns from the rich to the poor, whereas tax is the second pillar of the capitalist system after interest. Just as interest ultimately benefits the capitalist and the rich and crushes the poor, so too the burden of tax falls more on the poor, and the benefit is reaped by the rich. The sixth difference is in terms of temperament and results. Tax is usually imposed on income, which increases the desire to accumulate wealth, whereas zakat is usually imposed on savings, which discourages hoarding. Capital remains in circulation, which has a positive effect on the economy. The benefit of zakat being imposed on savings is that it takes into account the individual's needs and expenses, whereas ordinary taxes are imposed on income. For example, suppose Zaid and Bakr both earn three thousand rupees in salary. Zaid is unmarried and easily saves two thousand rupees, but Bakr has five or six children and barely manages on that amount. Tax will make no distinction between them. Moreover, everyone considers tax a burden; taxpayers never declare their full wealth, and tax collectors, by taking bribes, themselves show ways to evade tax. The result of this collusion is that the government does not even get half the expected amount and resorts to increasing and imposing more taxes. Whereas zakat is a religious obligation and a financial act of worship, which most Muslims pay as a duty, there is little manipulation in it, and the possibility of bribery is very low.

Changing the Rate of Zakat and Other Taxes:

The claim of those people that the Messenger of Allah ﷺ himself prescribed the items, nisab, and rate of zakat according to the needs of his time is completely wrong. The reason is that if these matters were among administrative affairs, the Prophet ﷺ would certainly have consulted the Companions, because the Qur'an commands you ﷺ to do so, and it is proven from hadiths that you ﷺ consulted the Companions in many administrative matters. But these people cannot prove, even from the weakest hadith or any historical book, that the Prophet ﷺ ever consulted the Companions in this matter. On the contrary, we will prove from the Qur'an that the determination of the rate of zakat and the items of nisab was all divinely revealed, in which neither your opinion nor your will had any role. Allah says: ﴿وَالَّذِينَ فِي أَمْوَالِهِمْ حَقٌّ مَعْلُومٌ - لِلسَّائِلِ وَالْمَحْرُومِ﴾ [70: 24، 25] "And in their wealth, there is a known right for the beggar and the deprived." Here, the word "ma'loom" (known) is used, whose root is "ilm" (knowledge), meaning that you ﷺ were given knowledge of this right. And in most places in the Qur'an, the word "ilm" refers to knowledge from revelation. Therefore, the determination of the known right or the rate of zakat that you ﷺ prescribed was not from your own will, nor from consultation with the Companions. Its example is like the command to perform prayer, which is mentioned hundreds of times in the Qur'an, but the order, number of rak'ahs, etc., are not mentioned anywhere. The same is the case with the rites of Hajj, etc., and all these things are such that they depend on divinely revealed guidance. And regarding zakat, your special caution was that you would send all these details in writing to the governors of the provinces. And the items of nisab are proven from the following verses:
1. Cash, gold, silver, etc.: ﴿وَالَّذِيْنَ يَكْنِزُوْنَ الذَّهَبَ وَالْفِضَّةَ﴾ [9: 35] "And those who hoard gold and silver..."
2. Agricultural produce, i.e., zakat on grain and fruits: ﴿وَاٰتُوْا حَقَّهٗ يَوْمَ حَصَادِهٖ﴾ [6: 142] "And on the day of harvest, give its due (right)..."
3. For other sources of income, including zakat on livestock and wealth from industry and trade, etc.: ﴿يٰٓاَيُّهَا الَّذِيْنَ اٰمَنُوْٓا اَنْفِقُوْا مِنْ طَيِّبٰتِ مَا كَسَبْتُمْ﴾ [2: 267] "O you who believe! Spend from the good things you have earned..."
4. For land and minerals, the next part of the above verse is: ﴿وَمِمَّآ اَخْرَجْنَا لَكُمْ مِّنَ الْاَرْضِ﴾ [ 2: 267] "And from what We have produced for you from the earth..." This verse is general for treasures, minerals, and the wealth of the earth, as well as for plant and agricultural produce. From these clarifications, it becomes clear that all matters related to zakat were divinely revealed, and even you ﷺ had no authority to change them. If you ﷺ had any authority, then after the obligation of zakat, there were many occasions when you ﷺ could have increased the rate, such as at the time of the Battle of Tabuk, when you were in dire need of funds. Moreover, the fact that these matters have remained unchanged from the beginning of Islam until today is the greatest proof that they cannot be altered.

Other Taxes in the Presence of Zakat:

Islam has forbidden the blood of a Muslim with the same intensity and emphasis as it has forbidden the wealth and honor of Muslims, as is evident from the Prophet's ﷺ Farewell Sermon. [مسلم۔ كتاب الحج۔ باب حجة النبيﷺ]
Moreover, the sanctity of the life, wealth, and honor of Muslims is mentioned in almost all books of hadith. Then, in the presence of such clear commands, what right does the government have to forcibly collect anything from Muslims in any way other than zakat? If a person builds a house for his own need, how can property tax be imposed on him? In this regard, the jurists of the ummah have allowed some flexibility only in the case that if there is a time of famine, the poor are dying of hunger, there is not enough money in the public treasury to meet the needs, and the rich, despite the government's appeal, do not care for the poor, then with these four conditions, the Islamic government has the right to impose a tax on the rich to meet the needs of the poor, and in imposing the tax on the rich, justice will be observed, i.e., only as much wealth will be taken as is necessary to meet the need, not more. Also, the status of this tax will be emergency and temporary, not permanent. As for those taxes whose purpose is to fulfill the luxuries and desires of those in power, there is no room for them in an Islamic government.

New Taxes and Government Needs:

The justification for imposing new taxes is that nowadays governments take on many responsibilities, and expenses have greatly increased, so it has become necessary to impose new taxes. In response, our submissions are as follows:
1. If government expenses have increased, sources of income have also increased. Many departments are run on a business basis, from which reasonable income is expected, such as the postal and telegraph department, telephone, WAPDA, railways, and canals, etc. Losses in these departments can only occur if the staff is dishonest; otherwise, there is no reason for loss.
2. There are many departments for which there is no room in an Islamic system, such as family planning or the department of population welfare, centers spreading obscenity, and expenses incurred on international cultural exchanges.
3. The administrative expenses of the government require attention. Countless departments and their constant increase, so that the loyalists and supporters of the ruling party can be accommodated. Their numbers, allowances, and travel expenses can be reduced to save a lot.
4. The enormous expenses incurred on the luxuries and desires of those in power, and their burden is placed on the national treasury. In the Islamic system, there is no room for this. Government officials use government property for their own benefit, but the expenses are charged to the national treasury. And these things are not prevented simply because all government officials are doing the same, so who will hold the other accountable?
5. A major reason for increased expenses is that when hiring employees, only their certificates, degrees, or marks are considered, and the real qualities of humanity, i.e., honesty, piety, or religious education, etc., are completely ignored, resulting in laziness, bribery, and dishonesty. In an office where ten honest employees would suffice, twenty are hired, most of whom are absent from their seats and outside making deals and arranging bribes with their "clients." And since the entire staff is involved in these activities, they are not held accountable. Moreover, they have legal protection. Unless an employee commits a serious offense that cannot be concealed, he cannot be suspended or dismissed. Due to these multiple reasons, office work is very slow, but expenses increase eightfold.
6. Another major reason for increased expenses is our current system, for example, the judiciary, where criminal cases drag on for years, and civil cases are even worse. In the Islamic system, a murder case requires only a month. Obviously, where a hundred judges are working today, ten would suffice in the Islamic system. Thus, judicial expenses would be reduced accordingly, as would police expenses. Then, where the plaintiff and defendant save time and money, traffic pressure would also decrease, and road construction expenses would also decrease. In other words, just by changing the judicial system, so many expenses can be reduced. Then, if the full Islamic system is implemented, expenses will automatically decrease to an astonishing extent.
7. In our view, the main reason for increasing expenses is the government's right to increase taxes and impose new ones. This right is not a cure for the disease of increasing expenses, but is itself the real disease. On the basis of this right, the government starts many unwise and non-developmental projects, and if the burden cannot be met by taxes, the government prints new notes to cover its expenses. This is a forced and worst kind of tax, called a hidden tax, which the public does not even realize, but its burden falls on them, prices rise, and inflation increases more and more. This is the weapon the government uses, so it does not pay attention to reducing its expenses and keeps increasing them. After these reasons and clarifications, we can confidently say that even today, the legitimate expenses of the government can be fully met from the legitimate income of the public treasury, for which we can present historical evidence. In the era of Umar ؓ, the Islamic state had expanded many times more than in the Prophet's ﷺ era. Many new departments had also come into existence, such as the revenue department, army, police, jail, and postal service, which were established in his era. The needs of the time had also changed, for example, in the Prophet's ﷺ era, the Prophet's Mosque was the headquarters of the judiciary, whereas in Umar's ؓ era, a separate building and staff were arranged for the judiciary. Similarly, needs and expenses had increased, but the government was run from the same public treasury, and all expenses were met. Likewise, in the six or seven hundred years of Muslim rule, no tax other than zakat was ever imposed on Muslims, and all expenses were met from the public treasury. It is said that in Umar's ؓ era, there were countless conquests from which a lot of wealth was obtained, so there was no need to impose a new tax. This objection is incorrect because the wealth that came from those areas was spent in proportion on the administration of those areas, and this was a responsibility that the government considered its duty. That is why Sayyiduna Umar ؓ used to prevent his commanders from conquering more territories. Therefore, even today, what needs to be done is to find and eliminate the causes of increasing expenses, not to seek arguments for the justification of taxes, whose reality has already been clarified.