Unlawful tolls and levies (mukus)

المُكُوس

Mukus is the plural of maks, which in the lexicon means loss and injustice. It names the dues taken from sellers in markets in the pre-Islamic period, and the toll that a collector takes from merchants entering a town. The jurists distinguish it from the tithe on trade, the general collection, the levies and the kharaj on land. Some levies are blameworthy and forbidden, the hadith on Uqba ibn 'Amir stating that the one who takes a toll does not enter Paradise; others are not, such as the half tithe Umar imposed on the trade of the protected people. Most jurists hold that a toll paid cannot be counted as zakat; the Malikis allow a pilgrim to be excused from pilgrimage when the toll is heavy. ¹ ² ³ ⁴

Summary

Mukus is the plural of maks, which in the lexicon means loss and injustice. It names the dues taken from sellers in markets in the pre-Islamic period and the toll taken from merchants entering a town. ¹

Related terms

The 'ushur is the tithe on trade or on alms; jibaya is collection in general; daraib are levies; kharaj is the levy on land; the mukus are levies on goods. ² ³

Ruling

Some are blameworthy and forbidden, others are not. The half tithe Umar imposed on the trade of the protected people, and the tithe on the property of the hostile people that the Companions allowed, are not among the blameworthy. A report from Uqba ibn 'Amir says that the one who takes a toll does not enter Paradise. ³

Related rulings

Most jurists hold that a toll paid cannot be counted as zakat. Testimony on tolls is allowed to return rights to their owners. Asked about dealing with one whose wealth is mostly unlawful, Ibn Taymiyya answered that such dealing is doubtful and is not judged forbidden unless one knows he gives what is forbidden. ⁴

The hajj

The Malikis weigh whether the road is safe for property: a light toll that does not strip the traveller leaves the hajj binding in the sounder view, while a crushing toll cancels the obligation. The Hanafis do not count a toll on the road as an excuse. ⁴

Sources

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.14939

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.14940

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.14941

al-Mawsu'a al-Fiqhiyya al-Kuwaitiyya, Noor-Book copy (file named v3) , p.14942

Raqm (the marking of a price on goods, and pictures on cloth): sale by the written price, and the decorated cloth

Raqm in the lexicon is the weaving of cloth; technically it is the mark that shows the price for which a sale takes place, or the price written on the cloth. A sale by the written price is valid when both know the price; when both are ignorant it is void according to the majority, and the Hanbalis hold it valid if the ignorant party learns the price before they part. A hadith forbids images in houses but excepts a mark on cloth.