Correct Option
The correct option is A-4, B-1, C-3, D-2.
Explanation
The fiscal administration of the Delhi Sultanate and subsequent Islamic states in India was largely organized according to the principles of the Hanafi school of Islamic law. The revenue system was classified into religious taxes and secular taxes, with specific levies defined for land, property, and warfare.
Detailed Analysis
- A. Kharaj (Matches 4 - Tax on cultivation): Kharaj was the land revenue or tax on agricultural produce. It was the single most important source of income for the state. While originally a tax on non-Muslim cultivators, it became the general term for land tax. The rate varied under different Sultans, reaching up to 50% of the produce under Alauddin Khilji.
- B. Zakat (Matches 1 - Tax on Muslims/Alms): Zakat was a religious tax levied exclusively on wealthy Muslims. It was typically charged at 2.5% of the value of property or wealth. The proceeds were intended for religious and charitable purposes, such as aiding the poor or maintaining religious institutions.
- C. Jizyah (Matches 3 - Tax on non-Muslims): Jizyah was a poll tax imposed on non-Muslim subjects (Zimmis) in an Islamic state. It was levied in return for the protection of their life and property and exemption from military service. Women, children, the indigent, and sometimes Brahmins (until Firoz Shah Tughlaq) were often exempted.
- D. Khums (Matches 2 - Share of war booty): Khums referred to the state's share of the spoils of war (Ghanimah). According to Islamic law, the state was entitled to one-fifth (20%) of the booty, while four-fifths (80%) was distributed among the soldiers. However, Sultans like Alauddin Khilji and Muhammad bin Tughlaq reversed this ratio, claiming 80% for the state to maintain a large standing army.
Key Takeaway
Kharaj is land tax, Zakat is a religious wealth tax on Muslims, Jizyah is a protection tax on non-Muslims, and Khums is the state's share of war booty.