Featured, History

History of the Caliphs: Umar ibn al-Khattab

The Messenger of Allah ﷺ said: “If there was to be a Prophet after me, it would have been Umar bin Al-Khattab.” [1]

1- Caliphate

Term of office start Hijri 22 Jumādā al-Ūlā, 13
Term of office end Hijri 26 Dhul-Hijjah, 23
Term of office start Gregorian 23 August, 634
Term of office end Gregorian 3 November, 644
Term of office 10 years
Capital Medina
Caliph’s allowance 6000 dirhams[2]

2- Biography

Profile An elder statesman and right-hand man of the Prophet ﷺ. The shayateen used to run away from Umar, and he was the strong door holding back the fitna from the people.
Period of the Caliphate Rightly Guided Caliphate
Age 48
Tribe Quraysh (Banu ‘Adiy)
Mandatory condition of Caliph:

Strength of ideology

Ashratul-Mubashireen (10 promised Jannah)

Umar was nicknamed al-Farooq (the criterion) because he showed Islam openly in Makkah and through him Allah distinguished (farraqa) between disbelief and faith.[3]

Mandatory condition of Caliph:

Capability to rule

Ruling experience gained during Islamic State of the Prophet ﷺ:

·         Wazir (Highest government post after Caliph)

·         Amir of Sadaqa[4]

·         People of Shura

·         Senior Army officer and commander

Ruling experience gained during the Caliphate of Abu Bakr:

·         Wazir

·         Head of Judiciary

·         People of Shura

Additional conditions ·         Quraysh

·         Brave

·         Mujtahid

·         Military Strategist

·         Many many more. Refer to ‘Umar ibn al-Khattab, his life and times,’ volume 1, Dr Ali Muhammad As-Sallabi, chapter 1 for more details.

3- Bay’ah Contract

The bay’ah is a ruling contract which governs the relationship between Muslims and the Islamic state.

Location Masjid an-Nabawi, Medina, capital of the state
Candidates Umar ibn Al-Khattab
Style of choosing Caliph The sahaba requested the previous Caliph Abu Bakr to make the decision for them on who his successor should be. Abu Bakr took shura from the senior sahaba and recommended Umar ibn al-Khattab. However, it was still the ummah’s choice whether to give bay’ah to Umar after Abu Bakr passed away.


Bay’ah of Contract The bay’ah contract was conducted at the same time as the bay’ah of obedience in Masjid an-Nabawi by the inhabitants of Medina.
Bay’ah of Obedience See above
Time without a Caliph No delay

4- Government Structure

Please note this is not an exhaustive list but covers some of the main positions within the state. Roles were held by multiple individuals over the period of Umar’s 10-year rule.

umar org chart 1 0

Caliph (Head of State) Umar ibn al-Khattab
Wazir (Assistant Caliph) Uthman bin Affan[5]

Ali ibn Abi Talib[6]

Deputy Caliphs[7] Zayd bin Thabit

Ali ibn Abi Talib

Executive Assistants (Caliph’s private secretaries) Muhammad ibn Maslamah[8] Investigate the governors and complaints against them
  • The Caliph’s title: Amir ul-Mu’mineen (leader of the believers)

Umar said: “You are the believers and I am your leader,” so he gave this title (Amir ul-Mu’mineen) to himself.[9]

It’s important to note that you don’t need to be explicitly called a Caliph to be a Caliph. Umar bin al-Khattab was called Amir ul-Mu’mineen but he was also a Caliph. In history many of the Caliphs in different periods were called Kings and Sultans. Today we even have a group that has usurped this honourable title yet they are far from being legally considered as a Caliphate.

In the book Nizam ul-Hukm fil-Islam it states: “With regards to his title, it could be the Khaleefah [Caliph], or the Imam or the Ameer of the believers…It is not obligatory to adhere to these three titles, rather it is allowed to give whoever takes charge of the Muslims’ affairs other titles.”[10]

Ibn Taymiyyah said: “Scholars have agreed that Muawiya is the best of this ummah’s kings, for the four who were before him were Caliphs of Nubuwa, and he was the first of kings. His rule was that of mercy.”[11]

Muawiya was called a Malik (King) because he did some mazlama (oppression) but he was still legally a Caliph because Al-Mulk is a synonym of Al-Hukm which was used interchangeably in Islamic history. The people at the time of Umar understood the title Malik in the sense of a ruler committing injustice.

Umar said: “By Allah, I do not know if I am a caliph or a king. If I am a king this is a serious matter.” Someone said to him: ‘There is a difference between them. A caliph does not take anything except rightfully, and he does not give anything except rightfully, and you — praise be to Allah — are like that. A king oppresses the people, taking from one and giving to another.” And ‘Umar fell silent.[12]

4.1 Shura

Shura (Consultative committee)[13] Abdullah ibn Abbas

Al-Abbas ibn Abdul-Muttalib

Uthman b. Affan

Ali ibn Abi Talib

Muadh ibn Jabal

Ubayy ibn Kab

Zayd ibn Thabit

Sharia Committee (Fatawa)[14] Ali ibn Abi Talib

Abdullah ibn Masood


Zayd ibn Thabit

Abdullah ibn Abbas

Abdullah ibn Umar

4.2 Treasury

Umar issued a law: “Whoever does not have an understanding of the rules of Islam should not deal in our market.”[15]

Treasury Secretary Zayd ibn Arqam[16]
Market Supervisors[17] Sulayman ibn Hathamah

Saib ibn Yazeed

Abdullah ibn Utbah Masood

Amir of all markets

Amir of Medina market

Amir of Medina market

Zakat tax Collectors[18] Anas bin Malik

Mu’adh ibn Jabal

Sa’d al-A’raj

Sa’eed ibn Abi adh-Dhubab

Harith ibn Madrab al-Abdi

Abdullah ibn al-Sa’idi

Sahl ibn Abi Hathamah

Maslamah ibn Makhlad al-Ansari

Ziyad ibn Jareer[19]

Zakah collector Iraq

Zakah collector Bani Kilab

Zakah collector Yemen

Jizya tax Collectors[20] Uthman ibn Haneef

Sa’eed ibn Hudhaym

Kharaj tax Surveyors[21] Uthman ibn Haneef

Hudhayfah ibn al-Yaman

Measure and survey the Kharaj land in Iraq
Benefits Officer[22] Aqeel ibn Abi Talib

Makhramah ibn Nawfal

Jubayr ibn Mut’im

Writing down people’s statuses in society and need for benefits.
Wali ul-Kharaj (Regional Treasury Head) Abdullah ibn Masood[23] Head of Al-Kufah treasury
  • The Caliph is responsible for the state budget

One of the mandatory powers of the Caliph is:

“It is he who adopts the divine rules, in the light of which the State’s budget is drafted, and he who decides the details of the budget and the funds allocated to each department, whether concerning revenues or expenses.”[24]

All revenues and expenditure within the state is conducted according to the sharia, and the Caliph has no say in this since his executive power is restricted by the sharia. In terms of dividing the funds of the state, with the exception of Zakah which is fixed to eight categories, the Caliph can spend on the areas of the state according to his ijtihad. Umar summed this up when he said: “Allah has made me the keeper of this wealth, and the divider thereof.” Then he said: “Rather Allah has decided how it is to be divided.”[25]

  • Organising the Treasury accounts (Diwan)

Abu Hurayrah (governor of Bahrain) said that “I came from al-Bahrain with five hundred thousand dirhams and I went to ‘Umar ibn al-Khattab, who asked me about the people and I told him. Then he asked me, ‘What have you brought?’ I said, ‘I have brought five hundred thousand dirhams.’ He said, ‘Woe to you! Do you know what you are saying?’ I said, ‘Yes, a hundred thousand, and a hundred thousand, and a hundred thousand, and a hundred thousand, and a hundred thousand.’ He said, ‘You must be tired, go back to your family and sleep, and come to me in the morning.’ The next morning, I went to him and he again asked, ‘What have you brought?’ I said, ‘I have brought five hundred thousand dirhams’ He said, ‘Woe to you! Do you know what you are saying?’ I said, ‘Yes, a hundred thousand…’ and I counted it five times on my fingers. He said, ‘Are you sure?’ I said, ‘I do not know anything other than that.’

Umar ascended the minbar and praised and glorified Allah, then he said, ‘O’ people, a great deal of wealth has come to us. If you wish, we will give it to you by measure, or if you wish we will count it out for you.’ A man stood up and said, ‘O’ Ameer al-Mu ’mineen, I think that these Persians keep records for themselves.’  Umar liked the idea, so he consulted the Muslims about keeping records.[26]

Technology and administration (madaniyah) can be adopted from any civilisation as long there is no text explicitly forbidding it.

  • Establishing Kharaj tax revenues for future generations and abolishing the feudal system

The Kharaj is an arable land tax. It is imposed on the land that is conquered from the disbelievers, either by force or by peaceful means.[27]

It is allowed for the conquered lands to be divided up among the fighters. However, Umar made ijtihad and kept the ownership of the land with the state and charged a tax (kharaj) for utilising it. In this way he created an ongoing revenue for the Islamic state.

Umar said: “If I divide it (the land) among them, it will become a fortune used by ‘the rich among you’ (Qur’an 59:7), and the Muslims who come after you will not have anything. Allah has given them a right in that, as He (swt) says: “And those who came after them” (Qur’an 59:10).’ Then he said: ‘This refers to all the people until the Day of Resurrection.'” After this, Umar and the senior Sahabah decided not to divide the land among the fighters.[28]

This policy also had the effect of abolishing the feudal system which had oppressed the non-Muslim peasant populations living under the Persian and Roman empires in Iraq and Syria.

Dr Sallabi says: One of the most important effects of this decision was that it put an end to the feudal system. ‘Umar abolished the unfair system that had made land-ownership a monopoly and enslaved the peasants to cultivate the land for nothing. Umar left the land of as-sawad in the hands of the peasants, who were to cultivate it in return for paying a just tax (kharaj) which they would be able to afford each year. The peasants were pleased with the decision of ‘Umar ibn al-Khattab which gave them possession of the agricultural land which they were to cultivate in return for the kharaj which they could afford. This made them feel for the first time in their lives that they, and not the feudal lords of the ruling class, were the owners of the agricultural land. The peasants had been simply workers who cultivated the land and got nothing in return, and all their hard work went to line the pockets of the feudal class of land-owners, who left them nothing but a few crumbs.[29]

  • Minting Islamic Currency

The Islamic State has a bi-metallic standard based on gold and silver, and cannot issue any currency which is not backed by this. Historically people used gold and silver coins, whereas in modern times a future state can simply issue paper or digital currency, as long as the bait ul-mal reserves have the gold and silver to match what is in circulation.

The Muslims prior to Umar used Byzantine coins with Christian inscriptions, or Persian coins with Zoroastrian inscriptions.

Al-Maqreezi says: “The first one to mint coins in Islam was ‘Umar ibn al-Khattab in 18 A.H., imprinting over Persian inscriptions, adding the words “al-HamduLillah (praise be to Allah)” or “La ilaha illa-Allah (there is no god but Allah)”, and adding the name of the caliph ‘Umar on part of it .”[30]

4.3 Judiciary

Head of Judiciary[31] Zayd ibn Thabit
Head of Appeal Court[32] Ali ibn Abi Talib
Small claims court[33] Sa’ib ibn Yazeed ibn Ukht Nimr Judge of minor financial disputes
Kufah Judges



Abdullah ibn Masood[35]


Basra Judges


Ka’b ibn Soor[36]

Salman ibn Rabee’ah[37]

Abu Maryam[38]


Medina Judges[39] Ali ibn Abi Talib

As-Saib ibn Yazeed


Regional Judges Uthman bin Qays[40]

Abu Hurayrah[41]

Ubadah ibn as-Samit[42]

Salman ibn Rabee’ah[43]

Judge of Egypt

Judge of Bahrain

Judge in Syria

Judge of Qadisiyah

4.4 Education

Teachers in Iraq[44] Abdullah ibn Masood

Hudhayfah ibn al-Yaman

Ammar ibn Yasir

Imran ibn Husayn

Salman al-Farsi

Abdullah al-Mughfal al-Muzani[45]

Imran ibn Husayn al-Khuza’i[46]

Teachers in Syria[47] Muadh ibn Jabal

Ubadah ibn as-Samit

Abu as-Darda

Bilal ibn Rabah

Teachers in Medina[48] Uthman b. Affan

Ali ibn Abi Talib

Abdur-Rahman ibn Awf

Ubayy ibn Kab

Muhammad ibn Maslamah

Zayd ibn Thabit

Teachers in Egypt Uqbah ibn Amir[49]

4.5 The Army

Amir of Jihad Abu Ubaydah

Abu Ubayd ath-Thaqafi[50]

Sa’d ibn Abi Waqqas[51]

An-Nu’man ibn Muqrin[52]

Al-Ahnaf ibn Qays[53]

Amr bin al-‘As[54]

Amir in Syria

1st Amir in Iraq

2nd Amir in Iraq

3rd Amir in Iraq

Amir in Khorasan

Amir in Egypt

Deputy Amir of Jihad Khalid ibn ‘Urfutah[55]

Hashim ibn ‘Utbah ibn Abi Waqqas[56]

Hudhayfah ibn al-Yaman[57]

Nu’eem ibn Muqarrin[58]


1st Deputy to Sa’d ibn Abi Waqqas in Iraq

2nd Deputy to Sa’d ibn Abi Waqqas in Iraq

1st deputy to Numan ibn Muqarrin in Iraq

2nd deputy to Numan ibn Muqarrin in Iraq

Corp Commanders in Iraq[59] al-Muthanna

Hashim ibn Utbah

Jareer ibn Abdullah

Sa’d ibn Abi Waqqas[60]

Basheer ibn Khasasiyah[61]

1st army 7000 men

2nd army 10,000 men

3rd army 4000 men

4th army

1st army (replaced al-Muthanna)

Military Intelligence in Iraq[62] Amr ibn Ma’di Yakrib az-Zubaydi

Tulayhah ibn Khuwaylid

Army spokesman Salman al-Farsi[63] In the Iraq army of Sa’d at Qadisiyah
Army Media[64] Qays ibn Hubayrah al-Asadi

Gbalib ibn ‘Abdullah al-Laythi

Busr ibn A bi Rahm al-Juhani

Asim ibn ‘Amr

Rabee’ ibn al-Bilad as-Sa’di

Rab’i ibn ‘Amir

Poets in Army of Sa’d at Qadisiyah to rouse the soldier’s emotions to fight
Logistics (Iraq)[65] Amr ibn Ma’diyakrib

Talhah al-Asadi

Ziyad ibn Abi Sufiyan[66]

Abdur-Rahman ibn Rabee’ah al-Bahili[67]

Military advisor

Military advisor

Scribe in the army of Sa’d at Qadisiyah

Judge in the army of Sa’d at Qadisiyah

4.6 Police

Internal Security (Police)[68] Abdul-Rahman bin Awf Night Patrols in Medina

It was narrated that Aslam, the freed slave of ‘Umar ibn al-Khattab said: “Some merchants came to Madeenah and camped in the prayer-place. ‘Umar said to ‘Abdur-Rahman ibn ‘Awf, ‘Shall we go and guard them tonight?’ He said, ‘Yes.’ So they guarded them overnight.[69]

4.7 Foreign Affairs

Envoys sent to Persian Emperor Yazdegerd III to call him to Islam[70] ·         An-Nu’man ibn Muqrin al-Muzani (Amir)

·         Bisr ibn Abi Rahm al-Juhani

·         Hamlah ibn Juwayh al-Kinani

·         Handhalah ibn ar-Rabee at-Tameemi

·         Furat ibn Hayyan al-Ajali

·         Adiyy ibn Suhayl

·         Al-Mugheerah ibn Zararah ibn an-Nabash ibn Habeeb

·         Atarid ibn Hajib at-Tameemi

·         Al-Ash’ath ibn Qayds al-Kindi

·         Al-Harith ibn Hassan adh-Dhuhali

·         Asim ibn Amr at-Tameemi

·         Amr ibn Ma’di Karib az-Zubaydi

·         Al-Mugheerah ibn Shu’bah ath-Thaqafi

·         Al-Mu’anna ibn Harithah ash-Shaybani

Envoys sent to Persian General Rustum to call him to Islam[71] ·         Rab’I ibn Amir

·         Hudhayfah ibn Mihsan al-Ghalfani

·         Al-Mugheerah ibn Shu’bah ath-Thaqafi

5- Map of the Caliphate

Umar map

6- Provinces

The vast territories which the Islamic State rules over are divided up in to administrative units to ease in the task of ruling. The top-level division is the Province (Wiliyah) which is headed by a Governor (Waali) and the next sub-division is a district (‘Imaalah) headed by a Mayor (‘Aamil). The following is not an exhaustive list but covers the main provinces of the time. Due to the rapid expansion of the state the situation on the frontiers was frequently changing.

6.1 Arabian Peninsula

Province (wiliyah) Governors (wulah) in chronological order


No Wali of the capital but Caliph would appoint a Deputy Caliph over the state in his absence.

1. Zayd bin Thabit

2. Ali ibn Abi Talib



1. Muhraz ibn Harithah ibn Rabee’ah ibn Abd Shams[73]

2. Qunqudh ibn Umayr ibn Jad’an at-Tameemi[74]

3. Nafi’ b. ‘Abd al-Harith al-Khuza’i[75]




1. Uthman ibn Abi al-As[76]

2. Sufyan b. Abdallah al-Thaqafi[77]


Bahrain (Oman, Yamamah) 1. al-Ala ibn al-Hadrami[78]

2. Uthman ibn Abi al-As[79]

3. Ayyash ibn Abi Thawr[80]

4. Qudamah ibn Madh’oon[81]

5. Abu Hurayrah[82]

6. Uthman b. Abi al-‘As al-Thaqafi[83]


 6.2 Yemen

Province (wiliyah) Governors (wulah)


1. Ya’la ibn Umayyah[84]


1. Abdallah bin Abi Rabi’ah al-Makhzoomi[85]

6.3 Iraq and the East

Province (wiliyah) Governors (wulah)


1. Sa’d ibn Abi Waqqas[86]

2. Amr bin Yassar[87]

3. Jubayr ibn Mut’tim[88]

4. al-Mughirah b. Shu’bah[89]




1. Shurayh ibn Amir[90]

2. Utbah ibn Ghazwan[91]

3. al-Mughirah b. Shu’bah[92]

4. Abu Musa al-Ash’ari[93]




1. An-Nu’man ibn Muqarrin[94]


Not recorded


Not recorded


1. Suhar ibn Fulan al-‘Abdi[97]
Al-Mada’in (Persia)


1. Salman al-Farsi[98]

2. Hudayfah ibn Al-Yaman[99]




1. Hudayfah ibn Al-Yaman[100]

2. Utbah ibn Farqad[101]


6.4 Egypt

Province (wiliyah) Governors (wulah)
Egypt 1. Amr bin al-‘As[102]

6.5 Syria

Dr Sallabi says: “When Umar became caliph, he issued a decree dismissing Khalid ibn al-Waleed from the governorship of Syria and appointing Abu ‘Ubaydah ibn al-Jarrah in his stead, to be in-charge of all the governors of Syria and to govern the Muslim community there.”[103]

Province (wiliyah) Governors (wulah)
Syria 1. Khalid bin Al-Walid[104]

2. Abu Ubaydah ibn al-Jarrah[105]

3. Mu’adh ibn Jabal[106]

4. Yazeed ibn Abi Sufyan[107]

5. Mu’awiyah bin Abi Sufyan[108]



District (‘Imaalah) Mayor (‘Aamil)


1. Yazeed ibn Abi Sufyan[109]


1. Sharahbeel ibn Hasanah[110]

2. Mu’adh ibn Jabal[111]




1. Khalid bin Al-Walid[112]

2. Mu’awiyah bin Abi Sufyan[113]




1. Habeeb ibn Muslimah[114]

2. Abdullah ibn Qart ath-Thamali[115]

3. Ubadah ibn as-Samit[116]

4. Abdullah ibn Qart ath-Thamali[117]

5. Umayr b. Sa’d[118]




Not recorded


Not recorded
Ma’arrah al-Masarreen[121]


Not recorded

6.6 Accounting the Governors

For the citizens of the Caliphate, their first point of contact with the leadership of the state is the governor and the mayor. The governor and mayor are managing people’s day to day affairs on a local and regional level. If the governor is oppressive then this affects people’s daily lives more than any other government official including the Caliph. This is why Umar instigated a number of policies to keep the governors in check.[122]

  • Asking the governors to enter Madeenah by day, so the tax revenues they brought could be seen by all.


  • Asking the governors to send delegations to Madeenah from the local people so they can give testimony on the situation in their province.


  • Mail service where local people could send a letter directly to the Caliph without the governor knowing or interfering.


  • Appointment of Muhammad ibn Maslamah as an Executive Assistant to inspect the provinces and be the Caliph’s eyes and ears on the ground. He would also implement any punishments ordered against the governor.


  • Regular inspections of the regions by the Caliph. Umar went to Syria and met with the governors and mayors there.


  • Record keeping. The governor had a chest which contained all the documents and treaties relating to his rule. In particular the dhimmah treaties detailing the rights and responsibilities of the conquered peoples.


  • Restricted powers. Responsibility for the army, judiciary and treasury were either given solely to the governor or these posts were assigned their own heads who reported directly to the Caliph. For example, Abu Ubaydah was the governor of Syria but was also in charge of the army. Ammar bin Yassar was the governor of Kufa, but Abdullah ibn Masood was sent along with him to be in charge of the Bait ul-Mal (treasury) and the judiciary.


Some of the punishments carried out against the governors were:[123]

  • Settling scores with governors when they erred by returning the rights to the people.


  • Dismissing a governor as a result of his error


  • Destroying part of the governor’s dwellings. One of the governors of Kufa was Sa’d ibn Abi Waqqas. Sa’d put a gate on his house to protect it from the noise of the market. When Umar heard that the local people were calling it Sa’d’s palace he sent his assistant Muhammad ibn Maslamah to burn the gate.


  • Disciplining by hitting


  • Demoting a governor to a shepherd


  • Taking away some of the governors’ wealth. Umar would record his governor’s wealth when he appointed them, then he would take half of any increase, and in some cases he took all of the increase.


  • Verbal and written rebukes


For further information read the article Accounting the governors of the Caliphate

7- Spread of Islam

The foreign policy of a Caliphate is to carry Islam to the world through daw’ah and jihad. The objective of offensive jihad is not to kill people, but rather to make Allah’s word the highest in the land that it liberates by removing the physical obstacles to people seeing the truth of Islam. The effect of this led the conquered people to integrate in to the Islamic society, and became a catalyst for them to embrace Islam willingly without coercion. This is exemplified by Abu Ubaydah who was the governor general of Syria (governor with responsibility for the army).

A few years after Homs was conquered and opened to Islam the Muslims were forced in to a temporary retreat back to Damascus.  Abu ‘Ubaydah ordered his commander Habeeb ibn Maslamah, “Give back to the local people with whom we made a treaty (Christian dhimmi) what we took from them, for we should not take anything from them if we do not protect them.” 

The next day Abu ‘Ubaydah ordered the Muslim army to march to Damascus, and Habeeb ibn Maslamah called the people from whom he had taken the jizyah and returned their wealth to them. He told them what Abu ‘Ubaydah had said, and the people of Homs started saying, “May Allah bring you back to us, and may Allah curse the Byzantines who used to rule over us. By Allah, they would not have returned anything to us, rather they would have confiscated it and taken whatever they could of our wealth. Your rule and justice are dearer to us than the oppression that we used to suffer.”[124]

Iraq and the East Campaign

Over the duration of Umar’s rule there were three Amirs of Jihad in Iraq and the East. Unlike in Syria there was no overall governor. Each of the main cities and areas was its own province. The three Amirs of Jihad in chronological order were:

  1. Abu Ubayd ath-Thaqafi
  2. Sa’d ibn Abi Waqqas
  3. An-Nu’man ibn Muqrin
Conquest Battlefield Commander Date
al-Mada’in (Ctesiphon)[125] Sa’d ibn Abi Waqqas 14AH
Ramhormuz[126] Abu Sabrah ibn Abi Ruhm 17AH
Tastar[127] Abu Sabrah ibn Abi Ruhm 17AH
Jundaisaboor[128] Abu Sabrah ibn Abi Ruhm 17AH
Qom[129] Abu Musa al-Ashari 21AH
Qashan[130] Abu Musa al-Ashari 21AH
Hulwan[131] Nu’eem ibn Muqarrin 22AH
Hamadhan[132] Nu’eem ibn Muqarrin 22AH
Isfahan[133] Abdullah ibn ‘Abdullah 22AH
al-Rayy[134] Nu’eem ibn Muqarrin 22AH
Qoomees[135] Suwayd ibn Muqarrin 22AH
Jurjan[136] Suwayd ibn Muqarrin 22AH
Tabaristan[137] Suwayd ibn Muqarrin 22AH
Azerbaijan[138] Utbah ibn Farqad 22AH
al-Bab[139] Suraqah ibn ‘Amr 22AH
Istakhar[140] al-Hakam ibn Abi al-‘As 23AH
Fasawdara Bajrud[141] Sanyah ibn Zunaym 23AH
Karman[142] Suhayl ibn ‘Adiyy 23AH
Sajistan[143] Asim ibn ‘Amr 23AH
Herat (Khurasan)[144] Al-Ahnaf ibn Qays 23AH
Mukran[145] al-Hakam ibn ‘Amr 23AH

 Ash-Sham Campaign

Abu Ubaydah was the Amir of Jihad and governor of Ash-Sham.

Conquest Battlefield Commander Date
Damascus[146] Abu Ubaydah 13AH
Baysan[147] Shurahbeel ibn Hasanah 14AH
Tabariyah[148] Abu al-A’war as-Sulami 14AH
Homs[149] Abu Ubaydah 15AH
Qinhasreen[150] Khalid ibn al-Waleed 15AH
Caesarea[151] Mu’awiyah ibn Abi Sufiyan 15AH
Jerusalem[152] Amr bin al-‘As 16AH
al-Jazeerah (Mesopotamia)[153] Iyad ibn Ghanam 17AH

 Egypt and Libya Campaign

Amr bin al-‘As was the Amir of Jihad and governor of Egypt.

Conquest Battlefield Commander Date
al-Fanna (Pelusium)[154] Amr bin al-‘As 20AH
Balbees[155] Amr bin al-‘As 20AH
Alexandria[156] Ubadah ibn as-Samit 21AH
Barqah[157] Amr bin al-‘As 22AH
Tripoli[158] Amr bin al-‘As 22AH

8- Non-Muslim citizens (dhimmi)

Dhimmi are those citizens of the Caliphate that hold different beliefs and values to the ideology of the state i.e. Islam. The word dhimmi is derived from the Arabic word dhimmah, which means pledge or covenant (‘ahd).

The state makes a pledge to treat the dhimmi in accordance with the specific terms of the peace treaty made with them (if applicable) and not to interfere in their beliefs, worships and those actions that contradict Islam but were permitted to the dhimmi by the Messenger of Allah ﷺ such as drinking alcohol. In all other areas they are viewed and treated in the same way as Muslims unless belief in Islam is a condition for the action. Some examples of this during the Caliphate of Umar are:

  • Access to Benefits

Umar ibn al-Khattab once passed by an old dhimmi begging at doors, and said: “We have not done justice to you if we have taken jizya from you in the prime of your youth and neglected you in your old age.” He then ordered from the treasury what was suitable for him.[159]

  • Low taxation

‘Amr ibn Maymun said, “I saw ‘Umar four nights before he was assassinated sitting on top a camel, saying to Hudhayfa ibn al-Yaman and ‘Uthman ibn al-Hunayf, ‘Review the affairs under your charge. Do you think that you have burdened the tenants with what they cannot bear?” ‘Uthman replied, ‘I have levied on them an amount that I could double and they would still have the ability to pay.’ Hudhayfa said: ‘I have imposed on them an amount that leaves a large surplus.’”

Abu Ubayd commenting on this said: this is the legal rule in our view for the imposition of jizya and kharaj; they are levied in accordance with the capacity of the dhimmis to pay, without burdening them and without adversely affecting the fay’ of the Muslims; however, no limit is imposed on it.[160]

  • Access to justice

Imam Malik narrated from Sa‘eed ibn al-Musayyib that a Jew and a Muslim referred their dispute to Umar ibn al-Khattab. Umar saw that the Jew was in the right and he ruled in his favour. The Jew said to him: “By Allah you have ruled correctly.”[161]

For further information read the articles in the Caliphate – Non-Muslims section.

9- Infrastructure Development

Abu Bakr’s Caliphate was only two years, and the first year was dominated by uniting the Muslims and fighting the rebellious tribes. This laid a solid foundation for Abu Bakr’s successor Umar ibn Al-Khattab to build a huge state and develop infrastructure to manage people’s interests.

The state is the method (tareeqa) of implementing Islam. As individuals and groups, one may spend a lifetime building one mosque yet within Umar’s Caliphate the number of mosques in which Jumu’ah prayers were offered reached 12,000.[162]

There were no central departments for managing the people’s interests and infrastructure, so this responsibility was given by Umar to each of the governors, who he ordered to establish new cities, mosques and other infrastructure in their respective provinces. Some of the main infrastructure development projects are listed below.

9.1 Expansion of Masjid an-Nabawi

The size of the mosque was expanded:

  • 10 cubits (6.2m) towards the qiblah
  • 20 cubits (12.3m) towards the west
  • 70 cubits (43.1m) towards the north

NOTE. It’s assumed here that the cubits are Hashemite cubits which are equal to 61.6cm.[163]

Umar rebuilt it with bricks and palm leaves, made its pillars of wood and gave it a roof of palm leaves, to protect people from the rain.

He forbade adorning the mosque with red or yellow lest that distract the people from their prayer.

The mosque had a dirt floor, which he paved with stones so that it would be cleaner for those who were praying and more comfortable for walking on.[164]

9.2 Expansion of Masjid Al-Haram

Umar moved Maqam Ibraheem — which was attached to the Ka‘bah — to the place where it is now, to make it easier for people to do tawaf and to pray, and he put a cabinet over it.

He bought the houses around the mosque and demolished them to add that space to the mosque. Some of the neighbours of the mosque refused to sell their houses, so he demolished them and kept the money for them to take later on. He also built low walls around the mosque so that lamps could be placed on them.

During the jahiliyah, the cover of the Ka‘bah (kiswah) was made of leather. The Prophet ﷺ covered it with Yemeni cloth, then ‘Umar covered it with qibati cloth, which is a fine, white Egyptian cloth.

9.3 New cities

The most important cities which were founded at this time were Basra, Kufah, Mosul, al-Fustat, Giza and Sirt. Umar allocated army divisions to the cities and established mosques and markets, and set aside common land (al-hima) for grazing the horses and camels of the soldiers. He encouraged people to bring their wives and children from the cities of Hijaz and all parts of Arabia to settle in these new cities, so that they would become garrison towns from which the armies could be mobilized and supplied, to penetrate deep into enemy land and spread the call of Islam therein.[165]

The meaning of the Arabic word basrah is rugged land with solid rocks; or it was said that it means pebbled land, or soft white rocks. Basra is a city which is located at the point where the Tigris and Euphrates meet, a meeting point which is known as Shall al-‘Arab.

  • Choosing the location.

Utbah ibn Ghazwan, one of the earliest companions of the Messenger of Allah ﷺ, was appointed as governor-general in that area of Iraq, and he consulted Umar with regard to establishing a city in Basra. Umar commanded him to choose a place that was close to water and pasture land, so Utbah chose the site of Basra and wrote to ‘Umar, saying: “I have found land that is between cultivated land and wilderness, with ponds and reeds nearby.”

Umar read the letter and said: “This is green land that is near water and pastures and firewood.” Umar wrote back telling him to settle there. So he settled there.

  • Starting to build.

Utbah built its mosque from reeds, and built his governor’s house near the mosque. The people built seven residential areas from reeds too, because there were so many available there. When they went out on a military campaign, they would pull up the reeds and stack them in piles until they came back from the campaign, then they would rebuild the houses. But the reeds were burned in a fire, so they asked ‘Umar for permission to build with adobe bricks and he gave them permission; that was during the governorship of Abu Moosa al-Ash‘ari, after ‘Utbah had died in 17 A.H. Abu Moosa built the mosque and the governor’s house with adobe and mud, and gave it a thatched roof. Then he rebuilt it with stones and bricks, and allocated areas to different tribes.

  • Town planning.

Abu Moosa made the main streets 60 cubits wide, the other streets 20 cubits wide and the alleys 7 cubits wide. In the middle of each loop of houses they left a spacious area to tie their horses and bury their dead, and the houses were joined on to one another.

Umar ordered Abu Moosa to dig a channel for the people of Basra, so he dug the channel of al-Ablah towards Basra for a distance of three parasangs (3 miles).

9.4 Transportation

Umar set aside a large number of camels – which were a means of transportation available at that time – to make it easy for those who had no mounts to move between the Arabian Peninsula, Syria and Iraq.

He also set up the dar ad-daqeeq (lit. house of flour) which was a place where saweeq, dates and raisins, and other requirements of life were stored, which could be used by stranded wayfarers and guests who were strangers.

On the road between Makkah and Madeenah he provided whatever travellers would need and mounts to take them from oasis to oasis.[167]

Umar ordered the governors to maintain the roads and bridges and build new roads where needed. He also ordered Amr ibn al-Aas, the governor of Egypt to re-dig the Pharaohs canal between the Nile and the Red Sea.

9.5 Hijri calendar

It was narrated that ‘Uthman ibn ‘Ubaydullah said that he heard Sa‘eed ibn al-Musayyib say: “Umar ibn al-Khattab gathered the Muhajireen and Ansar together and said, ‘From when should we date our history?’ Ali ibn Abi Talib said to him, ‘From the time when the Prophet ﷺ came out of the land of shirk’ i.e., from the day he migrated. So Umar ibn al-Khattab adopted that date for the beginning of the calendar.”

And it was narrated that Sa‘eed ibn al-Musayyib said: “The first one to establish the calendar was ‘Umar ibn al-Khattab, two and half years into his caliphate. He reached a decision in consultation with ‘Ali ibn Abi Talib.”[168]

10- Natural Disasters

When a natural disaster hits, then all aspects of the state’s infrastructure need to be mobilised. The army, governors, treasury and so on will all be utilised in the relief effort. This is the power of a state as compared to small charity organisations which is why the Prophet ﷺ said, وَالإِمَامُ رَاعٍ وَمَسْئُولٌ عَنْ رَعِيَّتِهِ “The imam is a guardian and is responsible for his citizens.” (Al-Bukhari 2751)

  • Famine in the Arabian Peninsula[169]

In 18 AH the Arabian Peninsula was struck by a severe famine and drought, and hunger grew so severe that wild animals started coming into the towns, and if a man slaughtered a sheep he would not be able to eat it because it was so scrawny, and the flocks died of hunger.

This year was called the year of ar-Ramadah because the wind blew the dust around like ashes (ar-ramad).

The drought was severe and there was no food to be had. The people flocked from the farthest deserts to Madeenah to stay in the city or nearby, seeking a solution from the caliph. Umar, in addition to constantly making du’a and asking the Muslims to pray for rain (salatul Istisqa) he undertook a number of practical actions.

  • Leading by example

Umar knew his responsibility and took a hands-on role during the famine leading by example. He personally cooked and distributed food to those in need.

Abu Hurayrah said: “May Allah have mercy on Ibn Hantamah (i.e. Umar). I saw him in the year of ar-ramadah, carrying two sacks on his back and a container of oil in his hand, taking turns with Aslam to carry them. When he saw me, he said: ‘Where did you come from. O’ Abu Hurayrah?’ I said, ‘From nearby.’ I started helping him and we carried those things until we reached Dirar, where there was a group of about twenty families from (the tribe of) Muharib. ‘Umar said, ‘What brings you here?’ They said, ‘Hunger.’

They brought out to us the baked skin of a dead animal that they had been eating, and some ground up bones that they had been eating. I saw ‘Umar put down his cloak and start to cook for them and feed them until they had eaten their fill. Then he sent Aslam to Madeenah and he brought some camels which he gave them to ride until he brought them to al-Jabbanah. Then he gave them some clothes, and he kept checking on them and on others until Allah relieved them of that drought.”

It was narrated that Aslam said: “We used to say that if Allah had not lifted the famine during the year of ar-ramadah, we thought that ‘Umar would have died out of concern for the Muslims.”

  • Establishment of Refugee camps

It was narrated that Aslam said: “During the year of ar-Ramadah, the Arabs came from all directions to Madeenah. ‘Umar ordered some men to look after them, and I heard him say one night: “Count how many people ate supper with us.” So they counted them and found that there were seven thousand men. They counted the sick men and children, and there were forty thousand of them. A few days later the number of men and children reached sixty thousand. Shortly after that, Allah sent rain, and when it rained, I saw ‘Umar had appointed men to take them back out to the desert, and he gave them food and lambs. But death had already begun to stalk them and I think that two-thirds of them died. “

The workers would set up Umar’s cooking pots from the end of the night and make soup and a kind of bread.

  • Establishment of a disaster agency

Umar divided the work up among his workers and set up an institution to help the refugees, in which every worker knew exactly what he was supposed to be doing, and did not duplicate the work assigned to someone else.

He appointed people in different parts of Madeenah to check on the people who had gathered there to seek food because of the severe drought and famine that had befallen them; they would supervise the distribution of food to the people.

When evening came, they would meet with him and tell him about what they had done, and he would give them further instructions.

Umar distributed food and provisions to many of the tribes where they were, via committees that he formed. When the camels of ‘Amr ibn al-‘As reached the border of Syria, ‘Umar sent someone to supervise their distribution as they entered the Arabian Peninsula. They distributed the aid to various parts of Arabia, slaughtered the camels, handed out the flour and gave out clothing. ‘Umar sent men with the food that ‘Amr had sent from Egypt by sea, to take it to Tihamah and feed the people there.

  • Utilising the Economic Institutions of the state

Umar fed the Bedouins from Dar ad-Daqeeq which was one of the economic institutions that were set up at the time of Umar to distribute food to those who came to Madeenah. It distributed flour, saweeq, dates and raisins from the stores in Dar ad-Daqeeq before supplies started to come from Egypt, Syria and Iraq. The Dar ad-Daqeeq had expanded and was able to feed the tens of thousands who came to Madeenah for nine months, before the rains came and people were able to go back to normal.

  • Seeking help from the other provinces

The Islamic State is administratively divided in to different provinces but it is one state and one people. The Messenger of Allah ﷺ said: “You see the believers as regards their being merciful among themselves and showing love among themselves and being kind, resembling one body, so that, if any part of the body is not well then the whole body shares the sleeplessness and fever with it.” (Al-Bukhari, 6011)

Umar sent word to ‘Amr ibn al-‘As, his governor in Egypt, saying: “From the slave of Allah ‘Umar ibn al-Khattab, the Ameer al-Mu’mineen, to ‘Amr ibn al-‘As. Peace be upon you. Do you want me and those around me to die, whilst you and those around you are living a life of luxury? Help, help!”

‘Amr ibn al-‘As wrote back to him: “To the slave of Allah Ameer al-Mu ’mineen from ‘ Amr ibn al-‘As. Peace be upon you. I praise Allah, beside Whom there is no other god. Help is on its way, just wait. I am sending to you a caravan the first of which will reach you whilst the last of it is still with me. I also hope to find a way to send help by sea.”

Umar wrote to each of his governors in Syria: “Send us food to help those who are with us, for they will die unless Allah has mercy on them.”

And he wrote to his agents in Iraq and Persia with a similar request, and they all sent aid to him.

  • Suspension of hadd punishment for theft

Cutting the hand of a thief requires a number of conditions to be met. If someone is stealing food due to dire necessity then their hand is not cut. During a severe famine the Prophet ﷺ said: «قَالَ لَا قَطْعَ فِي مَجَاعَةِ مُضْطَرٍّ» “There is no cutting in the compelling famine”.[170]

Acting upon this hadith, Umar suspended the hadd punishment for theft during the famine. For example, some slaves took a camel and slaughtered it, so Umar ordered their master Hatib to pay the price of the camel and they were not punished.

11- Instituting a formal process for electing the Caliph[171]

The Muslims came to Umar requesting he choose for them the next Caliph similar to what Abu Bakr did when he recommended Umar. However, Umar could not decide on one person so he recommended six of the senior sahaba who were all Ashratul-Mubashireen to form a council and they would select one man from among them to be the next Caliph.

Umar’s son Abdullah ibn Umar was an expert in governmental affairs and he is the main narrator of the hadith related to ruling found in Imam Muslim’s Kitab ul-Imara. Umar specifically forbade his son from being a candidate for the post, but due to his expertise allowed him to be part of the council to voice his opinion only. This prevented any form of hereditary rule appearing in the state.

Suhaib ar-Rumi was appointed over the prayer (salah) which is an indication that he was in fact the provisional Ameer running the state and overseeing the election process. He wasn’t simply leading the people in prayer in the mosque. This is because the word salah has a majaz (metaphorical) meaning when its linked to matters of state which is ‘ruling’.

Umar said: “You have this group whom, when the Messenger of Allah ﷺ died, he was pleased with them, and he said about them: They are the people of paradise:

‘Ali ibn Abi Talib

‘Uthman ibn Affan

Sa’d ibn Abi Waqqas

Abdur Rahman ibn Awf

Az-Zubayr ibn Al-Awwam

Talha ibn Ubaydullah.

Let Abdullah ibn Umar be with them, but let him have only an opinion without having any consideration in the matter of the Caliphate.”

He said: “When I die, consult for three days, and let Suhaib (in these days) lead the Muslims in prayer. Do not let the fourth day come without having an Ameer upon you.”[172]

Once Umar died and was buried, the electoral council convened and Abdur-Rahman ibn ‘Awf withdrew himself from being a candidate so he could take the lead on the consultative process. The first shortlisting by the council produced two candidates which were Uthman bin Affan and Ali bin Abi Talib. After this, Abdur-Rahman consulted the people of Madeenah. The people wanted the new Caliph to rule in the same way as the previous two Caliphs i.e. Abu Bakr and Umar. Ali did not agree to this and wanted to rule according to his own ijtihad, but Uthman agreed, and so Uthman was chosen by the people and given the bay’ah.

Al-Miswar ibn Makhrama said: “Abdur-Rahman ibn ‘Awf knocked at my door after a slumber in the night, so he knocked on the door till I awoke. He said; ‘I see you sleeping. By Allah, I did not enjoy  enough sleep in these three (nights).’ When the people prayed the Subh, the Bay’ah was concluded.” (Al-Bukhari, 7207)

The ummah has the right to contract the bay’ah to whoever fulfils the seven contractual conditions of the post. Different styles and means can be utilised in contracting the bay’ah but the fixed ahkam which cannot change are as follows. All of these are derived from the action of Umar which is considered ijma as-Sahaba and therefore a sharia rule.

  1. There is no hereditary rule.
  2. The work to appoint a Caliph must be done day and night until the task is complete
  3. The appointment of a provisional Ameer to run the state and oversee the election of the next Caliph. His position expires once the bay’ah has been given to the new Caliph.
  4. The representatives of the ummah will shortlist the candidates for the post of Caliph twice. Firstly, to six and then to two. A candidate is then chosen from these final two.
  5. The maximum time limit for choosing the next Caliph is 3 days and their nights. After which the ummah is sinful unless due to necessity there is a compelling reason for delaying the process further.

Muawiya bin Yazid who is noted in history as an Umayyad Caliph and known for his piety and honesty, wanted to introduce this process and abolish the Umayyad hereditary rule. Ibn Kathir narrates that he would say, “O people! Indeed, I have been entrusted with your affairs while I am weak and unable. I would therefore like for you to concede leadership to a man of strength in the same manner that as-Siddiq (Abu Bakr) endowed Umar. If you will, then appoint a committee for consultation comprised of six persons from amongst you as Umar bin al-Khattab did; for just one of you cannot be right concerning it. And so, I have bequeathed your affairs to yourselves, therefore you should appoint the one that is most fitting to undertake leadership over you.”[173]

Unfortunately he was seriously ill and not in office long so this was never introduced.

Read next: History of the Caliphs: Uthman bin Affan


By A.K.Newell, Editor of IslamCiv.com


[1] Tirmidhi, Book 49, Hadith 4050, Narrated by Uqbah bin Amir

[2] Dr Ali Muhammad As-Sallabi, ‘Umar ibn al-Khattab, his life and times,’ International Islamic Publishing House, volume 1, p.485

[3] Ibid, p.41

[4] Sahih Muslim, Hadith 983, Narrated by Abu Huraira

[5] Dr Ali Muhammad As-Sallabi, ‘The biography of Uthman bin Affan’, Dar us-Salam Publishers, p.78

[6] Sallabi, ‘Umar ibn al-Khattab, his life and times,’ vol.1, p.259

[7] Sallabi, Op.cit., vol.2, p.27

[8] Ibid, p.82

[9] Sallabi, Op.cit., vol.1, p.229

[10] Taqiuddin an-Nabhani, The Ruling System in Islam, translation of Nizam ul-Hukm fil Islam, Khilafah Publications, Fifth Edition, p.54

[11] Ibn Taymiyya, Majmoo’ al-Fataawa

[12] Sallabi, Op.cit., vol.1, p.181

[13] Ibid, p.186

[14] Ibid, p.341

[15] Ibid, p.313

[16] Ibid, p.480

[17] Ibid, p.313

[18] Ibid, p.442

[19] Ibid, p.470

[20] Ibid, p.448

[21] Ibid, p.462

[22] Ibid, p.442

[23] Ibid, p.495

[24] Taqiuddin an-Nabhani, The Ruling System in Islam, Op.cit., p.104

[25] Sallabi, Op.cit., vol.1, p.488

[26] Ibid, p.475

[27] Abdul-Qadeem Zalloom, ‘Funds in The Khilafah State,’ translation of ‘Al-Amwal fi Dowlat Al-Khilafah,’ Al-Khilafah Publications, p.41

[28] Sallabi, Op.cit., vol.1, p.457

[29] Ibid, p.466

[30] Ibid, p.492

[31] Ibid, p.496

[32] Ibid, p.186

[33] Ibid, p.502

[34] Abu Ja`far Muhammad b. Jarir al-Tabari, ‘The History of Al-Tabari’, translation of Ta’rikh al-rusul wa’l-muluk, State University of New York Press, Volume XIV, p. 165

[35] Sallabi, Op.cit., vol.1, p.495

[36] Tabari, Op.cit., p. 165

[37] Sallabi, Op.cit., vol.1, p.495

[38] Ibid, p.504

[39] Ibid, p.496

[40] Ibid

[41] Sallabi, Op.cit., vol.2, p.31

[42] Sallabi, Op.cit., vol.1, p.367

[43] Ibid, p.495

[44] Ibid, p.345

[45] Ibid, p.370

[46] Ibid

[47] Ibid, p.345

[48] Ibid

[49] Ibid, p.368

[50] Sallabi, Op.cit., vol.2, p.120

[51] Ibid, p.145

[52] Ibid, p.236

[53] Ibid, p.266

[54] Ibid, p.312

[55] Ibid, p.173

[56] Ibid, p.212

[57] Ibid, p.240

[58] Ibid

[59] Ibid, p.121

[60] Ibid, p.145

[61] Ibid, p.151

[62] Ibid, p.167

[63] Ibid, p.172

[64] Ibid, p.176

[65] Sallabi, Op.cit., vol.1, p.183

[66] Sallabi, Op.cit., vol.2, p.172

[67] Ibid

[68] Sallabi, Op.cit., vol.1, p.316

[69] Ibid, p.317

[70] Sallabi, Op.cit., vol.2, p.163-164

[71] Ibid, p.167-169

[72] Ibid, p.27

[73] Ibid, p.25

[74] Ibid

[75] Tabari, Op.cit., p.164

[76] Sallabi, Op.cit., vol.2, p.27

[77] Tabari, Op.cit., p.164

[78] Sallabi, Op.cit., vol.2, p.30

[79] Ibid, p.31

[80] Ibid

[81] Ibid

[82] Ibid

[83] Tabari, Op.cit., p.164

[84] Ibid

[85] Ibid

[86] Sallabi, Op.cit., vol.2, p.41

[87] Ibid, p.42

[88] Ibid, p.43

[89] Tabari, Op.cit., p.164

[90] Sallabi, Op.cit., vol.2, p.38

[91] Ibid

[92] Ibid, p.39

[93] Tabari, Op.cit., p.164

[94] Sallabi, Op.cit., vol.2, p.235

[95] Ibid, p.45

[96] Ibid

[97] Ibid, p.248

[98] Ibid, p.43

[99] Ibid, p.44

[100] Ibid

[101] Ibid, p.45

[102] Tabari, Op.cit., p.164

[103] Sallabi, Op.cit., vol.2, p.34

[104] Ibid

[105] Ibid

[106] Ibid, p.35

[107] Ibid

[108] Tabari, Op.cit., p.164

[109] Sallabi, Op.cit., vol.2, p.34

[110] Ibid

[111] Ibid, p.35

[112] Ibid, p.34

[113] Ibid, p.36

[114] Ibid, p.34

[115] Ibid

[116] Ibid, p.35

[117] Ibid

[118] Tabari, Op.cit., p.164

[119] Sallabi, Op.cit., vol.2, p.37

[120] Ibid

[121] Ibid

[122] Ibid, p.80

[123] Ibid, p.96

[124] Ibid, p.306

[125] Ibid, p.212

[126] Ibid, p.228

[127] Ibid

[128] Ibid, p.233

[129] Ibid, p.243

[130] Ibid

[131] Ibid

[132] Ibid

[133] Ibid

[134] Ibid, p.244

[135] Ibid, p.245

[136] Ibid

[137] Ibid

[138] Ibid

[139] Ibid, p.246

[140] Ibid, p.252

[141] Ibid

[142] Ibid, p.253

[143] Ibid

[144] Ibid, p.248

[145] Ibid, p.253

[146] Ibid, p.282

[147] Ibid, p.285

[148] Ibid

[149] Ibid

[150] Ibid, p.286

[151] Ibid, p.287

[152] Ibid, p.288

[153] Ibid, p.309

[154] Ibid, p.312

[155] Ibid, p.314

[156] Ibid, p.318

[157] Ibid, p.324

[158] Ibid

[159] Abu ‘Ubayd al-Qasim ibn Sallam, ‘The Book of Revenue,’ Translation of Kitab al-Amwal, Garnet Publishing Ltd, p.42

[160] Ibid, p.37

[161] Sallabi, Op.cit., vol.1, p.191

[162] Ibid, p.33

[163] Abdul-Qadeem Zalloom, Op.cit., p.52

[164] Sallabi, Op.cit., vol.1, p.387

[165] Ibid, p.391

[166] Ibid, p.393

[167] Ibid, p.388

[168] Ibid, p.226

[169] Ibid, p.409

[170] As-Sarkhasi in ‘Al-Mabsoot’. Related from Mak’hool (ra)

[171] Hizb ut-Tahrir, The Institutions of State in the Khilafah, translation of Ajhizat dowlah ul-Khilafah, Dar ul-Ummah, Beirut, 2005, First Edition, p.35

[172] Tabari, Op.cit., p. 146

[173] Ibn Kathir, Bidayah wan-Nihiyah