النظام الجبائي بولاية مصر الإسلامية من خلال وثائق البردي: دراسة تطبيقية حول بردية زكاة مؤرخة بسنة 148 هـ-765 م

الملخص EN

This study, which falls within the history of a source of writing, codification a kind of the Islamic manuscripts, to highlight the importance of a source style known as the Islamic papyrus documents.

the study's approaches and ideas were based on two main parts: a theoretical one and an applied one.

in our first attempt, we sought to reveal the historical value this kind of source in the field of writing.

in terms of defining this type of historical documents and the characteristics that are unique to other codification and writing materials and its documents, and the methods of preparing it and making it to become a valid material for codification.

as for the second part, the applied side of the study was represented, in which we deliberately subjected a sample of the papyrus documents to study according to the methodology of analyzing the papyri, to which the specialists specialized, and the papyrus was a document of receipt of a performance patent for Zakat dues for the year 147 AH 764 CE, which dating some of the aspects tax within the administrative system during the ah 2nd i AD 8th century.