The questioner asks: What is the ruling in Islam regarding taxes?

The questioner : The questioner asks: What is the ruling in Islam regarding taxes?

The Shaykh : Taxes are what are called in the language of the Shari'ah *mukus*. It is agreed upon by the scholars of the Muslims that *mukus* are not permissible except in one case, which Imam al-Shatibi (may Allah have mercy on him) discusses with clear evidence in his great book Al-I'tisam. In it, he speaks with precise scientific accuracy that is rarely found in any other book. He distinguishes between the religious innovation (*bid'ah*) and the fact that the Prophet (peace and blessings be upon him) said . He affirmed in his research in this book that this noble saying is in its generality and comprehensiveness, and that there is nothing in Islam that is called by some of the later scholars a "good innovation" (*bid'ah hasanah*). This is because, first, there is no evidence for this "good innovation" in the Book or the Sunnah, and second, it contradicts the generality of the hadiths that condemn innovation comprehensively. Whenever the Prophet (peace and blessings be upon him) mentioned it, he condemned it without restriction, such as the aforementioned hadith and another hadith narrated by the two Shaykhs in their authentic collections from Aisha (may Allah be pleased with her). She said: The Messenger of Allah (peace and blessings be upon him) said: . Imam al-Shatibi affirmed in the aforementioned book that these hadiths are in their generality and comprehensiveness; every innovation is misguidance, and every misguidance is in the Fire. However, out of his excellence in this great research, he addressed what is called or known by some scholars as *masalih mursalah* (unrestricted public interests). These *masalih mursalah* are confused by some of the later scholars who held the view that there is a good innovation in the religion; they mix up *masalih mursalah* with the good innovation, and the difference between them is vast. The *maslahah mursalah* adopted by some scholars, including our Imam al-Shatibi (may Allah have mercy on him), is that which is necessitated by situational or temporal circumstances that lead to the realization of a Shari'ah benefit. This has no relation to the innovation that some people consider good, because by the "good innovation" they mean increasing the drawing near to Allah (Blessed and Exalted is He). There is no room for this increase in the vast circle of Islam, in which our Lord (Blessed and Exalted is He) said: . Therefore, Imam Malik (may Allah have mercy on him), the Imam of the City of Migration, excelled when he said his famous golden words: He said: "Whoever innovates in Islam an innovation that he considers good has claimed that Muhammad (peace and blessings be upon him) betrayed the message—and far be it from him. Read the saying of Allah (Blessed and Exalted is He):

This day I have perfected for you your religion and completed My favor upon you and have approved for you Islam as religion.

اليوم أكملت لكم دينكم وأتممت عليكم نعمتي ورضيت لكم الإسلام دينا

[Al-Ma'idah 5:3]

. So whatever was not a religion (i.e., a means of drawing near to Allah) at that time, will not be a religion today, and the end of this Ummah will not be rectified except by what rectified its beginning.". This is the case of the innovation they call the "good innovation," and its nature is that they want to draw near to Allah (Blessed and Exalted is He) with it, in addition to what the Messenger of Allah (peace and blessings be upon him) brought, who said: . Therefore, there is no room for adopting a newly invented matter as a means of drawing near to Allah (Blessed and Exalted is He) as long as Allah has completed His favor upon us by perfecting His religion. As for the *maslahah mursalah*, its nature is entirely different from the so-called good innovation. The *maslahah mursalah* is intended to realize a benefit necessitated by the place or time, which Islam approves in this regard. Imam al-Shatibi affirms the legitimacy of imposing taxes that differ from the taxes that have become fixed laws today in many, if not all, Islamic countries, imitating the disbelievers who were deprived of the methodology of Allah from His Book and the Sunnah of His Prophet (peace and blessings be upon him). It was necessary for these deprived people, who were cut off from the guidance of the Book and the Sunnah, to establish special methodologies and laws to address their problems. As for the Muslims, Allah (Blessed and Exalted is He) has enriched them with what He revealed to them of the Book and what the Messenger of Allah (peace and blessings be upon him) clarified for them. Therefore, it is not permissible for the Muslims to replace laws with the Shari'ah, so that the saying of Allah (Blessed and Exalted is He) applies to them: . It is never permissible for taxes to be adopted as fixed laws as if they were a revealed Shari'ah from the sky forever. Rather, the tax that a Muslim state may impose is within the limits of specific circumstances surrounding that state. For example, and I think this is the example given by Imam al-Shatibi, if a town in the Islamic lands is attacked and there is no money in the state treasury to fulfill the obligation of preparing armies to repel that attack from the enemies of the Muslims, in such circumstances the state imposes specific taxes on specific individuals who have the ability to pay what is imposed on them. However, this tax does not become a necessary tax and a settled Shari'ah, as we mentioned earlier. If the temporary cause, which is the attack of the disbeliever, is removed and the Islamic lands are defended, the taxes are lifted from the Muslims because the cause that necessitated that tax has disappeared. The ruling, as the jurists say, revolves with the cause in its existence and absence. So the cause that necessitated that tax has disappeared, and the tax disappears with its disappearance. In short, the answer to that question is: there are no taxes adopted as laws in Islam. Rather, the Muslim state may impose specific taxes for special circumstances, and if those circumstances disappear, the taxes disappear.