Publication: La fiscalidad en al-Andalus entre los siglos VIII y XII a través de las recopilaciones de sentencias de Ibn Sahl y de Ibn Qāsim al-Šaʽbī
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2015
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Universidad Nacional de Educación a Distancia
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Abstract
Con el objetivo de ampliar los conocimientos que se tienen sobre la fiscalidad andalusí, en este artículo se estudian dos fuentes judiciales andalusíes mediante una lectura sistemática completa de sus originales árabes: "Dīwān al-Aḥkām al-kubrà" del cadí Abū l-Aṣbaġ ʽĪsà b. Sahl (m. 1093), y "Kitāb al-Aḥkām", del cadí Ibn Qāsim al-Šaʽbī al-Mālaqī (m. 1104), que relatan casos reales de la sociedad andalusí desde la época del emirato de Córdoba hasta el final de las taifas. A pesar de la relativa escasez de los datos aportados por ambas fuentes sobre el tema principal de la investigación, contienen tres aportaciones relevantes que, comparadas con los formularios notariales de Ibn al-ʽAṭṭār (m. 1009), enriquecen las conclusiones generales.
The aim of this article is to increase our knowledge of Andalusi taxation through the systematic reading of two original Arabic Andalusi sources: "Dīwān al-Aḥkām al-kubrà" written by the qadi Abū l-Aṣbaġ ʽĪsà b. Sahl (d. 1093), and the "Kitāb al-Aḥkām" written by the qadi Ibn Qāsim al-Šaʽbī al-Mālaqī (d. 1104). Both sources present real daily life cases during the period spanning from the Cordoba Emirate to the end of the Taifa kingdom period. In spite of the paucity of data relevant to the main topic, three items of special interest were found which, in comparison with Ibn al-ʽAṭṭār’s (d. 1009) collection of official forms, shed light on the general conclusions.
The aim of this article is to increase our knowledge of Andalusi taxation through the systematic reading of two original Arabic Andalusi sources: "Dīwān al-Aḥkām al-kubrà" written by the qadi Abū l-Aṣbaġ ʽĪsà b. Sahl (d. 1093), and the "Kitāb al-Aḥkām" written by the qadi Ibn Qāsim al-Šaʽbī al-Mālaqī (d. 1104). Both sources present real daily life cases during the period spanning from the Cordoba Emirate to the end of the Taifa kingdom period. In spite of the paucity of data relevant to the main topic, three items of special interest were found which, in comparison with Ibn al-ʽAṭṭār’s (d. 1009) collection of official forms, shed light on the general conclusions.