Q. What are the sources of revenue of an Islamic state? (1998, 1999, 2001, 2003, 2004/A, 2004/S, 2005/A, 2006/A, 2006/S, 2007/A)

Q. What are the sources of revenue of an Islamic state? (1998, 1999, 2001, 2003, 2004/A, 2004/S, 2005/A, 2006/A, 2006/S, 2007/A)
Q. What are the traditional sources of revenue of anIslamic state? (1996, 2001, 2002, 2002/S)
1. Introduction 
The conception of state in Islam is that of commonwealth of all the Muslims living as one community under the leadership of one caliph who is trustee which of public property, which consist first of all of revenues which collected from the various sources.
2. Sources of revenue 
The revenues are derived from the following principal sources.
(i) Zakat
(ii) Usher
(iii) Khiraj (Land Tax)
(iv) Jizya (Poll Tax)
(v) Khums
(I) Zakat (Poor rate)
Zakat is a tax imposed on the muhammadans alone and thepayment of it is an obligatory act of worship.
(i) Meaning
Zakat means growth or development or purification.
(ii) Importance of Zakat
Zakat is a right of Allah and a corresponding duty of every Muslim. It is the third important fundamental of Islam. There are quite a number of verses in Holy Quran in which the order to pay Zakat immediately follows the order to offer the prayers.
Quran says:
“So establish worship, pay the poor-due and hold fast to Allah.” (Al-Hajj; 78)
(iii) On whom Zakat levied
According to Muslim jurists it is obligatory upon every Muslim, who is free, baligh, sane and who owns wealth equal to the prescribed Scale (Nisab) Through a complete ownership.
(iv) Nisab of Zakat
The Nasib of Zakat is 7-1/2 tolas Gold or, 52-1/2 tolas silvers.
(v) Rate of Zakat
The Zakat is leived at the rate of 2.5 percent in all years savings.
(vi) Persons entitled to Zakat
The verse 60 of Surah Taubah provides that a Zakat should be spend on:
(a) The poor and the needy
(b) Those who are liable to administer the funds of the alms.
(c) Those whose hearts have been recently reconciled to the truth.
(d) Those who are in bondage and in debt.
(e) The wayfarers.
(f) In the cause of Allah.
(g) To free the captives.
(vii) Realization of Zakat
Zakat may be realize by the state by enforcement of disciplinary measure as it was done in the time of Hazrat Abu Bakar(R.A). But now a days it left to the religious sect of each Muslim.
(II) Ushad
Usher means “on tenth”. All lands of a country, the inhabitants of which have accepted Islam, are liable to pay usher.
( i) Levying or rate of Ushar
Usher is levied upon the produce of naturally irrigated land at the rate of 1/10th percent e. g. by floods, rains etc. and 1/20 on artificially irrigated land e. g. wells, canals etc.
(III) Khiraj (Land Tax)
Khiraj is a tax on the produce of land non-Muslim. All land, which has been conquered after resistance or which is surrendered to the Muslims and allowed remain in the hands of its inhabitants is liable to the payment of Khiraj, subject to certain conditions.
( i) Rates
The rates of Khiraj very with the kinds of crops grown on the land and its productive powers. It is not, however to exceed half of the value of its average produce.
(ii) Exemption from Khiraj
If the produce of the Khiraji land is destroyed by floods or drought or blight, the revenue ceases to be payable for that year.
Exception:
If the produce of the Khiraji is destroyed by advance of the owner, then the Khiraj would not ceased.
(IV) Jizya (Poll Tax)
It is an annual personal tax levied on non-Muslims who had actually fought against Islam or who are able-bodied to participate in a war against an Islamic state. 
(i ) Imposition of Jizay
The jurists agreed that it is imposed on those who exhibit three characteristics.
(a) He must be a male person.
(b) He must be a major i. e. attainment of puberty.
(c) He must be free.
(ii) Persons exempted from Jizya
Following persons are exempted from jizya.
(a) Women
(b) Minors
(c) Slaves
(d) Infirm or disable
(e) Monks and ascetics
(f) Non-Muslim giving military service.
(iii) Mode of imposing Jizya
Jizya is imposed either:
(a) Under a traty in which case its amount is to bedetermined by agreement of the parties, or
(b) After Conquest in lieu of the imam confirming them in possession of their country, in which case its amount is to bedetermined according to certain rates, which are fixed having regard to the means and income of each individual.
(iv) Amount of Jiyaz
The amount of Jizay is not uniform and the reason for the disagreement is the variation in the traditions.
(a) According to Maliki
The amount is four dinars for those who transact in gold and forty dirhams for those who transact in silver.
(b) According to Al-Shafi
The minimum is fixed at one dinar and the maximum is depend on what the negotiate to pay.
(c) According to Abu Hanifah
The Jizay ranges between twelve dirhams, twenty four dirhams and forty eight dirhams. The poor person is not to pay less that twelve dirhams and the rich person is not to pay more than. Forty eight dirhams. The person of average means is to pay twenty for dirhams.
(v ) Mode of paying Jizya
The jizya should be paid in money but it may be paid in kind e. g. garments.
(vi) Jizya at present juncture
Jizay is disappeared at present juncture. The last trace of it disappeared after the revolution in turkey when Christians also do military service.
(V) Khums 
Khums consisting of one-fifth of the property acquired from the non-Muslim by conquest and one fifty of the contents of mines, escheats and forfeitures. It is takes only once.
(VI) Trade tax
It is levied upon and collected from Muslim and non-Muslim tradesmen. Its rate is fixed according to the exegencies of time.
4. Objectives of revenue in Islamic state
Following are the objective of revenue in Islamic state.
( i) Economic well-beings within the framework of the moral norms of Islam.
(ii) Universal brotherhood and justice.
(iii) Equitable distribution of wealth.
(iv) Freedom of the individual within the content of social welfare.
5. Conclusion
To conclude, I can say, that due to the concept of welfare state Islamic state has to perform multifarious functions and for this revenue has to be collected from various sources. Of the above the proceeds of the poor rate and one fifth of the khums and of the contents of mines are ear-marked for the use of the poor and the indigent. The rest of the revenues is to be spend for the purpose of administration generally.

Q. Discuss the theory of abrogation in Quran in detail. (2002), 2006/A

Q. Discuss the theory of abrogation in Quran in detail. (2002), 2006/A Q. What do you know about theory of Naskh. (1994) 1. Introduction There are some texts of the Quran and the traditions which have either been totally abrogated or their application limited or modified by subsequent texts. Many jurists hold that the abrogating and amending laws belong to the category of interpretive laws. All the four sunni school unanimously accept the doctrain of abrogation, though they may disagree on the details. 2. Meaning of abrogation or naskh (I) Literal meaning The literal meaning of naskh is canceling or transferring. (II) Technical meaning “In its technical sense, it means the lifting of a legal rule through a legal evidence of a later date.” 3. Theory of naskh in holy Quran The concept of naskh is a necessity in a legal system andIslamic law acknowledge it. Qurans says: “Whatever message (verse) we abrogate or causes to beforgotten we bring one better than it or like it.” (2: 106) “And when we put a revelation in place f another revelation.” (16: 101) 4. Theory of naskh according to Sunnah It is narrated by Hazrat Abdullah bin Massod that a verse revealed on Holy Prophet (Peace Be Upon Him) was ordered to be recorded the companion wrote it on a rock table, next morning the companion saw it rubbed/cleaned, when matter takes to prophet (Peace Be Upon Him) he replied it was repealed. 5. Classical theory of abrogation The doctrine of naskh has three fold meanings in Islamicjurisprudence. (i) Abrogation of all previous divine books by the holy Quran. (ii) The doctrine applied to repeal the Quranic verses which were said to be blotted out of extinction, the verses repealed. (a) Whose text and laws are both repealed. (b) Where only text was repealed but the law it gave remained in existence. (iii) Abrogation of earlier laws of the holy Quran with latter revelation. 6. Kinds or types of naskh There are two types of naskh: (i) Explicit (ii) Implied (I) Explicit abrogation (I) When the law giver has explicitly stated that a rule is abrogate such abrogation is called as explicit abrogation. Example: Holy Prophet (Peace Be Upon Him) said I had forbidden you from storing away the sacrificial meat because of the large crowds, you may now store it, as you wish. (II) Implicit abrogation When the law giver has not expressly pointed out the abrogation, but has laid down a new rule that conflicts with an earlier rule and there is no chance of reconciling, it is called implicit abrogation. Example: Quran says: “Those of you die and leave widows should bequeath for their widows a year’s maintenance without expulsion.” It means that the woman whose husband had died has to wait for a whole year, but another verse was revealed in this context which says. “If any of you die and leave widows behind, they shall wait concerning themselves four months and ten days.” This verse abrogation the earlier verse. Types of implicit abrogation Implicit abrogation is of two types. (i) Total abrogation (Naskh Kulli) Naskh is total, where it may lift the entire law and substitute another one for it. (ii) Partial abrogation (Naskh Juzi) When the law is repealed for a certain class alone, it is called partial abrogation. This is also called the overriding of a general law by a special law. Example A general law in the Quran provides penalties for all those who falsely accuse chaste woman of sexual intercourse. It then provides a special law in the case of spouses accusing each other of unchastity. The provisions of the general law are not applicable to spouses because the special law overrides that provision. 7. Conditions for abrogation Following are the conditions for abrogation. (i) It must have been done during the lifetime of the holy Quran(Peace Be Upon Him). (ii) The abrogation text should be later in time. (iii) Both text should be equivalent in authencity and meanings. (iv) The next itself should not preclude the possibility of naskh. (v) Both texts should be in conflict and there should be no possibility of reconciliation. (vi) Both text must not revealed together. 8. Methods or rules of abrogation (i) One text of Quran can abrogate another text. (ii) One Sunnah can abrogate another Sunnah. The mutawatir Sunnah can abrogate the rule in the Quran and vice verse. A khabar wahid can abrogate another khabir wahid. 9. Examples of naskh from Quran and Sunnah (I) Examples from holy Quran One of the earlier cases of repeal of an earlier command was the directive to change the direction of the Qiblah “Bayt al Muqdas” to “Masjid al Haram.” “We see the turning of the face (for guidance) to the heavens now shall we turn thee to a Qiblah that shall please thee. Turn then thy face in the direction of the sacred mosque. Wherever ye are turn your faces in that direction.” (2: 144) (II ) Example from hadith “I have forbidden you from visiting the graves nay visit them for they remind you of the day of resurrection.” 10. Limitation on the doctrine of naskh. Following are the limitation on the doctrine of naskh. (i) Divine attributes cannot be repealed e. g. tawhid, Prophets books of Allah etc. (ii) Moral trust sanctioned in Quran can’t be abrogated. (iii) A provision related with the circumstances which negate the possibility of time limitation can’t be abrogate e. g. Islamicshariah in its entirety can’t be repealed. 11. Conclusion: To conclude, I can say, that the Islamic law works for the interest of human beings. The law was laid down in the period of the holy Prophet (Peace Be Upon Him) gradually and in stages. It was the need of the time and society that the people who adopts Islam must be facilitated and doing so the principal of naskh or abrogation was acknowledged.

Q. Discuss the theory of abrogation in Quran in detail. (2002), 2006/A