The Islamic Jurisprudential and Legal Foundations of the Tax of Jihad

Abstract

The Jihad tax in Islamic law is considered an exceptional financial support for the Islamic nation, reinforcing its resilience against enemies. This tax was imposed in Libya under a law regulating its provisions. Although it may outwardly align with the concept of Jihad tax in Islam, it significantly diverges from it in essence due to a lack of adherence to the conditions and guidelines stipulated for the imposition of taxes in Islam. This research is presented in two sections: The first section addresses the jurisprudential (fiqh) details of the Jihad tax, explaining its concept and foundations for imposition, and concludes by outlining its conditions and regulations. The second section discusses the legal details of the Jihad tax, presenting its foundations and provisions as stipulated in Libyan law, and concludes by highlighting the shortcomings that led to its eventual repeal. The research adopts the analytical and deductive methodology and concludes with a summary of the main findings and recommendations.