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The Administration of Sawad under Umar ibn al-Khattab: Land Taxation, Public Revenue, and the Limits of Historical Evidence

Year: 2026
Type: article
Abstract: This paper examines historical reports concerning the administration of Sawad in early Islamic Iraq, focusing on the decision attributed to Umar ibn al-Khattab not to distribute its agricultural lands among the conquering troops, the reported land-tax assessments, and transmitted revenue figures. Using al-Baladhuri in Philip K. Hitti’s English translation alongside modern scholarship, the study distinguishes historical testimony from interpretations of policy rationale and from claims about economic outcomes. The source reports a survey of 36 million jaribs, assessments combining money and in-kind payments, and several large kharaj totals. However, these reports do not establish a uniform tariff across all land, a verified series of comparable annual collections, or the settlement’s precise effects on agricultural production, cultivator welfare, net revenue, or long-term fiscal sustainability. The paper argues that the evidence supports analysis of the reported landholding and taxation arrangement, but not a conclusive verdict on its economic performance. It identifies the further source comparison and contextual evidence needed to test stronger claims. Keywords: Sawad; Umar ibn al-Khattab; kharaj; land taxation; early Islamic Iraq; fiscal history; al-BaladhuriJEL Classifications: H20, H27, N45
Language: English
Open Access status: green
OpenAlex ID: W7225559954
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