Part III – The Coming of Islam and the Reconfiguration of Society
7.1 Fiscal Foundations: Zakat, Jizya, and Kharāj
The early Islamic state that emerged after 641 CE was both a religious community and a fiscal entity. Its stability depended upon a just and sustainable taxation system. In Egypt, as elsewhere in the caliphate, three principal taxes defined the relationship between the ruler, the ruled, and the divine law (Sharīʿa):
| Tax | Payer | Purpose | Notes |
|---|---|---|---|
| Zakat (almsgiving) | Muslims | Spiritual purification; support for poor, travellers, and public welfare | One of the Five Pillars of Islam (Qur’ān 9:60) |
| Jizya (poll tax) | Non-Muslim adult males (dhimmīs) | Exemption from military service; state protection | Scaled by income—often moderate; women, children, monks exempt |
| Kharāj (land tax) | Landowners (Muslim or non-Muslim) | Revenue for state infrastructure and administration | Varied by fertility and productivity |
Under ʿAmr ibn al-ʿĀṣ, Egypt’s taxation was initially modelled on the Byzantine system, but with greater regularity and fewer arbitrary levies (Butler 1897). Muslim jurists justified this fiscal structure as equitable: Muslims gave zakat as a religious duty; non-Muslims paid jizya in exchange for civic protection and autonomy. The principle of la ikrāha fī d-dīn—“there is no compulsion in religion” (Qur’ān 2:256)—ensured that payment, not conversion, determined political allegiance (Lapidus 2014).
7.2 Comparative Obligations and Social Outcomes
Although jizya has often been interpreted as discriminatory, in practice it paralleled Muslim zakat and ʿushr (agricultural tithe). Rates varied according to social class: approximately one dinar for labourers, two for middle-income citizens, and four for the wealthy (Kennedy 2007). Monks, elderly, and the destitute were exempt. Payment was made publicly, symbolising civic participation. In return, dhimmīs (protected peoples) were:
- Exempt from conscription and military expenditure,
- Guaranteed judicial recourse under Muslim courts,
- Allowed to manage internal religious and family affairs independently.
The system sought to balance fiscal responsibility with religious pluralism. Conversion to Islam was voluntary but economically advantageous, leading to gradual demographic shifts rather than forced assimilation. This measured approach contributed to Egypt’s enduring reputation for religious pragmatism (Mikhail 2014).
7.3 Legal Pluralism and Administrative Justice
Egypt’s legal order combined Islamic jurisprudence with pre-existing administrative traditions. Muslim judges (qāḍīs) oversaw criminal and commercial law according to the Shāfiʿī and later Mālikī schools, while Coptic ecclesiastical courts retained jurisdiction over marriage, inheritance, and canon law for Christians. Jewish communities similarly operated their own beth din tribunals (Atiya 1968).
The coexistence of multiple courts reflected the Qurʾānic injunction to judge communities “by what God has revealed to them” (Qurʾān 5:44–48). Non-Muslims could appeal to Muslim judges when cross-religious disputes arose, creating a layered but functional judicial ecology. This legal pluralism contributed to Egypt’s administrative continuity and social stability across dynasties (Lapidus 2014).
7.4 The Fatimid Model: Inclusiveness and Innovation (909–1171 CE)
The Fatimid Caliphate, established by the Ismāʿīlī Shiʿa dynasty, inaugurated a golden age of tolerance in Egypt. Unlike some of their Sunni predecessors, the Fatimids actively employed Christians and Jews in senior bureaucratic and financial posts. Notable figures include:
- Yaʿqūb ibn Killis, a Jewish convert to Islam who became vizier under Caliph al-ʿAzīz (975–996),
- Numerous Coptic secretaries who managed the dīwān (state archives and taxation registers) (Bowman 1996).
The Fatimids codified tax rates, stabilised currency, and expanded welfare institutions. Their religious philosophy, emphasising esoteric knowledge (ʿilm al-bāṭin) and reason, fostered dialogue among Muslims, Christians, and Jews in Cairo’s scholarly circles. The construction of al-Azhar Mosque (970 CE) as a centre of learning symbolised both Islamic piety and intellectual openness.
Copts thrived in professions such as medicine, architecture, and accountancy. Churches and monasteries were restored, and interfaith debate flourished. The Coptic Patriarch maintained regular correspondence with the Caliphate, reflecting mutual respect (Meinardus 1965). Fatimid Egypt thus stands as one of the most pluralistic societies in medieval history.
7.5 Gradual Reform and the Decline of Religious Taxation
By the late medieval period, economic and demographic changes rendered religiously differentiated taxation increasingly impractical. The Mamluks (1250–1517) centralised fiscal policy, converting many taxes into uniform land rents. When the Ottomans annexed Egypt (1517), they retained the jizya but restructured it as a household tax rather than an individual levy.
In the nineteenth century, Muhammad Ali Pasha—architect of modern Egypt—abolished jizya in 1855 and introduced universal conscription and taxation. Non-Muslims thus became full citizens rather than protected subjects. Subsequent constitutions (1923, 1971, 2014) affirmed equality before the law irrespective of religion. What began in the seventh century as a pact of protection matured into a principle of citizenship and shared responsibility (Brown 2012).
7.6 Assessment: Tolerance as a Fiscal and Ethical Ideal
Medieval Egypt’s fiscal structure embodied an ethical vision: that social harmony depended on proportional contribution, not forced uniformity. The zakat encouraged compassion; the jizya recognised diversity; and the kharāj ensured equity in land use. Though later misused by some rulers, the ideal remained that taxation should protect the weak and sustain communal welfare—echoing the ancient Egyptian pursuit of Maʿat (justice) and foreshadowing modern social contracts.
The evolution from dhimma to citizenship reflects not the abandonment of Islamic principles but their reinterpretation in light of changing circumstances. Egypt’s long history thus reveals that true tolerance lies not in the absence of difference, but in its equitable management.
Key References
- Atiya, A.S. (1968) A History of Eastern Christianity. London: Methuen.
- Bowman, A. (1996) Egypt after the Pharaohs: 332 BC – AD 642. London: British Museum Press.
- Brown, N.J. (2012) Constitutions in a Nonconstitutional World: Arab Basic Laws and the Prospects for Accountable Government. Albany: SUNY Press.
- Butler, A.J. (1897) The Arab Conquest of Egypt and the Last Thirty Years of the Roman Dominion. Oxford: Clarendon Press.
- Kennedy, H. (2007) The Great Arab Conquests: How the Spread of Islam Changed the World We Live In. London: Weidenfeld & Nicolson.
- Lapidus, I.M. (2014) A History of Islamic Societies (3rd ed.). Cambridge University Press.
- Meinardus, O.F.A. (1965) Christian Egypt: Faith and Life. Cairo: American University in Cairo Press.
- Mikhail, M.S.A. (2014) From Byzantine to Islamic Egypt: Religion, Identity and Politics after the Arab Conquest. London: I.B. Tauris.