العشور ضرائب التجار في صدر الإسلام : دراسة تاريخية

Abstract EN

The roots of tax tithes on trade to the pre-Islamic terms imposed kings of the Arabs and Persians, which was their year urging them to take ten funds traders who are going through them, but that the Prophet (God bless him and his family and him) canceled this year, considering it of Sunan ignorance,and had walked the first Caliph Abu Bakr (may Allah be pleased with him) to approach the Prophet (Allah bless him and God and him) not to take this tax, where limited financial resources of the country on Zakat and booty and abscess and tribute, but the breadth of the Islamic state in the days of Omaribn al-Khattab (may Allah be pleased with him) and the mixing Arabs Bmgeorém and transfer their borders to the borders of the Byzantines and the Muslim merchants to pay this tax to the people of war (Roman), invited him to take this to the people of the war tax (rum in particular), but he quickly coveredtraders of dhimmis and Muslims but at less cost, and that is not confined to the trade only foreign, but also by internal trade between the corner of the Arab Islamic state, and has been linked to the concept of the ten, tithes Balmax or excise and it carries the same meaning indicated.