Kitab al-Amwal (The Book of Revenue) is the work of a brilliant legal mind. Abu Ubayd al-Qasim ibn Sallam provides an accurate record of legal precedents laid down in the first two centuries of Islam, in particular those pertaining to the sources of revenue and the avenues of public expenditure.

Kitab al-Amwal (The Book of Revenue) is the work of a brilliant legal mind. Abu Ubayd al-Qasim ibn Sallam provides an accurate record of legal precedents laid down in the first two centuries of Islam, in particular those pertaining to the sources of revenue and the avenues of public expenditure. The power of the book, however, lies in the method of the author and the analysis undertaken by him. He gathers together the traditions of the Prophet, the opinions of his companions and the views of eminent jurists, and then subjects them to legal analysis. The book is aimed at every student of Islamic law, especially those who wish to master the art of interpreting and analysing legal traditions and early precedents. The present translation includes a translation of the notes by Muhammad Khalil Harras.

Part I: The Sources of Revenue
Introduction: The Ruler and the Wealth of Subjects
The Legal Validity of Fay and its Sources
Wealth Administered by Rulers: Fay, Khums and Sadaqa
Land Annexed Peacefully: Its Practices and Rules
Part II: War, Truce, and the Rights Attached to Spoils and Booty
The Status of the Prisoners of War and the Residents of the Conquered Lands Agreements Pertaining to Land Annexed Peacefully
The Rights Attached to Booty (Fay)
Part III: Fixation of Stipends, Grant of Rights to Land, Fifth of Spoils and the Rules of Zakat Fixation of Stipends
Grant of Rights to Land and Estates - Iqta, Ihya and Hima
The Rules and Practices of the Fifth of the Spoils
The Rules and Practices of Sadaqa (Charity)
Part IV: Zakat on Wealth of Orphans, Produce of Land and Avenues of Expenditure
Zakat on the Wealth of Orphans, Slaves and Horses
Zakat on the Produce of Land
Sadaqa on Wealth Passing by the Tolls Official
The Avenues of Expenditure of Zakat