التنظيمات المالية في المشرق الإسلامي منذ الفتح حتى عهد عمر بن عبد العزيز

الملخص EN

This paper demonstrates the roles of both Omars "Al-Omarains" in establishing the Islamic Financial Policy.

In fact, Omar Iben El-Khattab is considered the founder of Islamic financial system based on principles of the Holy Quran and Sunna.

In the beginning and during the expansion of Moslem armies.

Omar and his Moslem government had to apply the Persian and Byzantine financial system.

However, certain circumstances arose and obliged the administration and policy maker (The Calaph) to use what is known in Islamic Law as "Al-ljtehad" for the interpretation of certain verses in the Quran, especially with matters of tribute "El-Jezia".

taxes and "El-Kharaj".

The conquered countries were supposed to pay to the Moslem treasury.

Omar thought Moslem army should not keep the tribute which rather should be kept in the hands of the conquered people, so the treasury would enjoy the revenue, El-Hajaj Iben Youseif violated many of Omar financial laws.

He set the rules that all those of " Ahl- Ez-Zemah" who converted to Islam should pay "Jezia”.

This money was badly needed to abort the revolts against the Ummaiyads.

However, Omar Iben Abd El-Aziz had caused radical changes on Ihe financial system.

He abolished most of those drawn by the Ummaiyad Caliphs.

New sets of laws were laid down based on the ones Omar Iben El-Khattab had established.

Those converts do not have to pay "Jezia".

Also he ordered Moslem military personnel not to acquire land in conquered territories.

This policy had its positive outcome.

The conquered people enjoyed a prosperous life that encouraged many to embrace Islam.