Financial Resources in the Islamic Government and Their Role in Establishing the Absolute Authority of a Muslim Jurist with an Approach to Imam Khomeini's View

ZakÁt, khums (one-fifth Islamic levy), spoils of war, kharÁj (land-tax), muqÁsamah (an annuity or rent charge payable on farmland whether cultivated or left idle, in contradistinction to that was based on yield of the farmland) , jizyah (tribute), luqaÔeh (found article), spoils and booty, recommended charity, endowments, financial atonement, settlement of certain unknown debts by sadaqah, cash fines, blood-money as compensate for the crimes committed by an individual who has no guardian (wali), and tithes are among the financial resources which can draw up the budget for an Islamic society. In addition, the legal arguments provide the guardian jurist of the Muslims an authority to impose new taxes as time and place requires. From the view point of some great religious scholars like Imam Khomeini, the wide scope of financial resources of the Islamic country (Islamic taxes) as well as the necessity of fair and due distribution and rational management of them provide a sound ground for the establishment of Islamic government. In other words, these conditions pave the ground for the authority of a competent Muslim guardian jurist who crystalizes the doctrine of the absolute authority of a guardian jurist. There are some reasons for this: first, the management of all these mentioned financial resources requires the establishment of an Islamic state and grants the competent Muslim guardian jurist to expand the scope of his jurisdiction in the occultation period and run the affairs of the Muslim community. Second, to guarantee financial security of certain taxes in an Islamic society in such a way that is favored by the Divine Legislator cannot be fulfilled unless .