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Kitab al-Amwal (The Book of Revenue) is the work of a brilliant
legal mind. Abu Ubayd al-Qasim ibn Sallam provides us with an
accurate record of legal precedents laid down in the first two
centuries of Islam, in particular those pertaining to the sources
of revenue and the avenues of public expenditure. The power of the
book, however, lies in the method of the author and the analysis
undertaken by him. He gathers together the traditions of the
Prophet (pbuh), the opinions of his Companions and the views of
eminent jurists, and then subjects them to legal analysis that is
unparalleled in Islamic legal literature. The book is essential for
every student of Islamic law, especially those who wish to master
the art of interpreting and analyzing legal traditions and early
precedents. In the discipline known as fiqh al-sunnah, there is no
book or manual that can compete with this outstanding work. The
present translation includes a translation of the notes by Muhammad
Khalil Harras.
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