Kitab al-Kharaj is one of the earliest surviving monuments of the Muslim written tradition and the very first work of the Hanafi school of Islamic law. This book, written in the 8th century during the era of the legendary Caliph Harun al-Rashid and at his behest, reflects the system of Muslim taxation in the broad sense of the word: it presents about 550 traditions about both various types of taxes and forms of imposing punishment for offenses against God and against the people of the times of the formation of the Muslim community and the formation of the Caliphate. The book may be of interest to a wide range of readers and specialists. CONTENTS: A. A. Khismatulin. From the publisher VB. V. Lunin. At the behest of the heart and mind VIIIB. A. Krachkovskaya. A few words about A.E. Schmidt: on the 100th anniversary of his birth XIXA. A. Khismatulin. Kitab al-haraj of Abu Yusuf XXVIAbu Yusuf Ya'qub b. Ibrahim al-Kufi. Kitab al-Kharaj 2 Said Abu Yusuf, may Allah have mercy on him: 8 Section. On the distribution of military spoils 30Section. About the extraction of fay' and about the kharaj 41Section. How al-Sawad is governed 48Section. About the lands of Syria and al-Jazeera 68Section. How 'Umar distributed the companions of the Messenger of Allah. 73Section. About the rules that should be followed [when collecting tax] in Sawad 84Section. On state lands (kata'i') 99Section 100Section 102Section. 102Section. On the adoption of Islam by some of the inhabitants of the conquered territories and from the Bedouins, subject to the preservation of their land and property 109 Section. About dead lands occupied by peace treaty or armed force, and others 111Section. About those, who fell away from Islam, offered armed resistance and defended their homes [against Islam] 118Section 119Section. On the determination of land subject to taxation in the morning and land subject to taxation by kharaj 121Section. About honey, nuts and almonds 123 Section. A story about Najran and its inhabitants 125Section. About the tax in favor of the poor (sadaqa) 132Section. On reducing, increasing and removing taxes 140Section. On the sale of fish in closed reservoirs 153 Section. On the lease (for cultivation) of uncultivated land, but with palm plantations 155 Section. About the islands on the Tigris and Euphrates and about floating mills 163 Section. On underground canals [water conduits], on wells, on irrigation canals [on the surface of the earth] and water use 168Section 174Section. About forage grasses and meadows 183Section. About returns on sale of [land tax] Savad, on the selection of proxies [assigned to tax farmers] and on orders for them 188Section. On the situation of Christians from the tribe of Banu Taglib and other dhimmiyya and on the attitude towards them 213Section. About who should collect the poll tax (jizya) 217 Section. About the clothes and appearance of the dhimmiyev 226Section. About Majus, idolaters and those who have fallen away from Islam 229Section. About the morning 234 Section. About churches, synagogues and crosses 243Section. About vicious people and those involved in theft, about crimes and what punishments should be imposed in appropriate cases 259 Section. On the norms applied to apostates from Islam 312Section 325Section. About those residents of an enemy country who cross Muslim borders, and about the taxes collected from spies 327 Section. About the war with infidels and rebels and how to call them [to Islam] 332