Kharāj-graphy in the First Four Centuriesof Hijrah with Emphasis on the Shiite Role

Along with political, cultural and social history, Islamic historiography has also paid attention to the economic and financial aspects of the Islamic government. In economic historiography, several issues such as khums (one-fifth of the income), zakat, jizyah, kharāj tax, and the like have been proposed. Kharāj tax was one of the most important revenues of the Islamic states, which, especially after the beginning of the conquests, attracted the caliphs' attention and the agents of the caliphate and, of course, the histographs. Besides the historical issues, the jurisprudential and financial issues have also been considered in tax collections. Using the analysis of historical data and tax books, this study tries to examine the historical framework of tax collectors in the first quarter of the first century AH to show what contributions have Shiites made in writing such works. Seemingly, due to the domination of Buyid dynasty over the Islamic caliphate territories, the peak of Shiite taxation was in the fourth century AH. For their presence in the court of Buyid dynasty, the Shiites had written Kharāj books based on the jurisprudential needs.