نظاما المساحة و المقاسمة من وجهة نظر الإدارية و الفقهية : دراسة في العصر العباسي (132-447 ه 749-1055 م)‎

الملخص EN

The present study aims to introducing the Abbasid-State systems related to the Incomes of finance, especially those with are connected to land taxes.

It also states the view points of men of administration and jurisprudence relative to the classification of each type of land taxes and the importance of applying each one of these systems according to the conditions of land and farmer at the same time so as to stablize an economical pdlicy having a number of priorities suoh as the maintenance of land, ensuring the farmer’s level of living by leaving a share ofthe product to maintain his life and living in a good way.

The research also demons traits the characteristics and the positive aspects of the land taxes according to the area addition it states the weal، points of the land taxes and the share system and its defects showing the bad consequences that might affect the farmer and the land if one of these two systems is applied neglecting the best of there to the farmer and the land at the same time.

The viewpoints of men of jurisprudence such as Abi-Yousif, Ibn-Salam Almawardi and others are considered a very important basis for defining each of these two systems and applying there.

Finally, the research surveys the answers that if they had been taken into consideration, they would have been the important effect for the agricultural economic growth for the Abbasid state along two centuries which had been applied at some times and neglected at other times.