Diwan- al-mal

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Definition of "Diwan- al-mal"

Provincial department of revenue during the ‘Abbasid period (AD 750–945) that kept registers defining each province and indicating how it had been annexed to the Islamic state: whether by force (‘anwah) or by contract (sulh). Registration covered the status of land taxation at various points (indicating whether the receipts were kharaj or ‘ushr, whether kharaj was considered as rent or as a jizyah), the survey of the land with the names of holders, and the type of kharaj assessment (whether it was misahah or muqasamah, and the fixed rate of kharaj in the case of misahah or the proportion of yield in case of muqasamah). Moreover, suff icient information was kept about mines and taxes collected from them and about the custom duty (‘ushwr) of cross-border trade. The payers of the jizyah were also listed.

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