Kharaj At the End of The Sassanid Era and The Beginnings of Islam A comparative study

Abstract

This study entitled "Kharaj at the end of the Sassanid era and the beginnings of Islam- A comparative study" it investigates Kharaj between the late Sasanian period and the beginning of the Islamic State. This research attempts to explore the fields of kharaj’s management in these two different eras. Another part of selected subjects are the land types in those two periods and whether it had an effect on the rate of accumulated kharaj the research examines the importance of kharaj as a source of state income. Depending on the previous statements, both states counted this source as the most valuable one, what is the reason behind? This article examines the related subjects the collecting Kharajs’ method, which system it was? To what extend the system of the caliphate authority period got benefit from Sassanid system, through representing the source of information path and evaluating them in this study, then comparing both periods, the differences and similarities become more obvious, despite of this point the comparison will clarify the performed alteration and the degree of Kharaj’s development. This study is expected to figure out some results, the Islamic state may benefactive from Sassanid generations in some cases, no matter they are from early Sassanid’s, or from the late Sassanian governance period, besides it seems that they performed some modifications, and this based on the circumstances of their era.