PRIMARY INCOME COUNTRIES FINANCIAL PERIOD BEGINNING ON ISLAM (3)

At the time of the noble Prophet, the number of horses in the Arabian horse was a bit especially those owned by Muslims because it is used for personal needs and jihad. Suppose that in the war of Badr, the Muslim army numbering 313 people only have two horses. At the besiegers Bani Quraish (5A.H) Muslim army has 36 horses. In the same year, the Hudaybiya they have about two hundred horses. Since zakat is charged on goods that productivity, then a slave or owned a horse just been released from the Muslim zakat (Baladhuri, 1966:156).

At a later period, breeding and trading activities conducted horses massively in Syria and other parts of the territory. Several horses have a high selling value (never mentioned that the Arabian horse Taghlabi, estimated value of 20,000 Dirham) (Baladhuri 1966:157) and the Islamic people involved in this trade. Since the rise of horse trading, they were asked to Abu Ubayda governor of Syria, about the obligation to pay zakat horses and slaves. Governor informed that there is no zakat on them. Then they proposed to the Caliph to set Zakah obligations, but the request was not granted one. They then came back to Abu Ubayda and insisted on paying. Finally the governor wrote to 'Umar (may be equipped with detailed data) and Umar instructed the Governor to withdraw charity from them and distribute to the poor and slaves. "Since then due to the horse set for a dinar or ad valorem basis ie one dirham for each forty dirhams (Baladhuri, 1966:158).

Among several items, Abu Bakr zakat burden of war (grass herb used to make powder and perfume), while Umar wearing charity khums of rubber found on the peninsula, Yemen, between Aden and Mukha and other products from the sea (Seyubu-Behar ). Because these goods are treated as a "gift from God." Taiff famous tawonnya farm and according to some reports, Bilal came to the Prophet with the honey and ushr requested that the valley of Salba is reserved for him. Request is received. At the time of Umar, the governor reported that the owner of Taif nest - nest of wasps do not pay ushr but want wasp nests are legally protected. Umar said that if they want to pay ushr, the wasp nest they will be protected. If not, will not medapat protection. According to Abu Ubayd laopran, Umar distinguish honey from the mountains and obtained from the field. Zakat is a twentieth set for the first honey and honey-tenth for the second type (Baladhuri, 1966:173-176). Before Islam, each tribe or tribal groups who live in rural areas usually pay the tax (ushr) purchases and sales (Maqs). The amount of 10 percent of the value of goods or a dirham each transaction. But after the Islamic State in Arabia stood. "The Prophet took the initiative to boost trade by eliminating import duties across the province who entered the territory and included in agreements signed by him with the tribes who submit to authority. Clearly said that the imposition of one-tenth of agricultural products to traders Manbij (Hierapolis) is said to be the first in a time of Umar (Sabzwari, 1984).
(source page: http://journal.amikom.ac.id/index.php/Koma/article/view/1395)
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