By G. Schenke. Version 2.12.2010.

What went before

In Roman times charges were assessed upon the person, the land, animals, the occupation and services, sales and transfers, movement of goods and people, and real and personal property. 
    The most import tax was the poll tax (epikephalaion/laographia), paid by all male inhabitants from the age of 14 to 60, rate varying from nome to nome (at reduced rate in the nome capitals). 
    Roman citizens in Egypt, as well as the citizens of the Greek towns (Alexandria, Antinoopolis, Naucratis, Ptolemais) were exempted – since 314 AD fifteen-year indiction cycle for tax payments in use (formerly a five-year cycle existed). Tax collection was liturgical work. 
    Salaries of state officials and the maintainance of the army had to be provided for by the population through taxes. 
    Under Justinian about 2 million solidi in anual taxes are calculated for Egypt. 
    The same tax income of 2 million solidi from Egypt is assumed for the time after the Arab conquest of which about 25 % went to the caliph in Medina. Thus, it would seem that there was no tax increase for the population due to the Arab conquest. 
    Taxes after the Arab conquest seem to have been essentially those of Byzantine times, i.e. distinct from the Arab jizyah (poll-tax) and kharaj (community tax). 
    Taxes were paid in money as well as in kind, depending on the type of tax.

The main tax demands under Arab rule

• “public taxes” (δημόσια) or “gold-taxes” (χρυσικὰ δημὸσια) paid in money, consisting of  
  - land-tax (δημόσιον)  
  - poll-tax (διάγραφον also called ἀνδρισμός) paid only by men for the current year  
  - expenses-tax (δαπάνη or dapanē nalmoumenin) paid one year in advance, intended for the expenses of the local officials in general, the Muslim army, soldiers and officials, expenses for the governor (dux), and expenses for the caliph
• xenion-tax (ξένιον) paid in money, also known as xenion of the Emir (xenionmpamira) or ξένιον τοῦ amir al-mu’minin, seems to have been intended for “strangers” or “guests”, most likely to cover the expenses of travelling officials
• corn-tax (ἐμβολή) generally paid in kind, in wheat or barley
• trade tax or other special taxes could be levied on people whose income did not derive from holding land, such as  
  - weaving-tax (temosin (δημόσιον) ntale štēn, “garment weaving-tax”). Three documents from Bala’izah, P.Bal. 132–134, attest the payment of this particular tax as a special form of δημόσιον. P.Bal. 132,2 (mid 8th cent., after 740!) has: temosen entale štēn, P.Bal. 133,1f.: temosin ntale štēn, and P. 134,3: temos ïonpsōḥe“weaver/weaving-tax.” 
  - new tax (dēmosion nbrre) P.Bal. 214,16
• Additionally, a number of special taxes and personal services could be required, such as  
  - dyke-service  
  - sailor-service  
  - government service  
  - requisitions in kind or money for public needs, allowences to officials and Arab settlers, provisions for workmen and sailors, naval construction, or public buildings 
  could be among the things requested to be performed or paid by particular people of the community

Tax assessment

Taxes could be paid in full or in instalments (ἐντάγιον/κατὰ ἐντάγιον).

Methods of tax assessment and tax collection were likewise essentially those of the Byzantine period and organized not by the central Arab government, but by local officials. 
    Duty of the local officials was to keep a register (κατάγραφον) of each χορίον, listing all tax-payers with their amount and type of holding (vine-land, date-palms, acacias) and the amount of taxes they had to pay. 
    Size and quality of the land holdings determined the tax amount levied. 
    Likewise, lists of craftsmen (τεχνῖται) were part of such a tax register, with the specification of the type of craft (τέχνη) and the tax amount due. 
    Gathering and reporting of information on tax payers was carried out and provided from within the community. 
    These tax registers were then regularly sent up to the central treasury at al-Fustat (Cairo) where they were used as the basis for the yearly tax demand of all ordinary and extraordinary taxes on each pagarchy as a whole and each village or administrative unit within it in particular. 
    Unless major changes took place within a local community, the yearly tax quota usually remained the same. 
    The collection of taxes did not happen automatically, rather the governor had to make a requisition for each tax collection

The amount of taxes demanded by the new Muslim rulers seem to have been quite high. One finds people struggling and borrowing money in order to be able to pay their taxes. Also the monastic communities appear to have been heavily levied.

The tax demand was levied on the community as a whole whose authorities then had to break it down into individual tax demands according to what each member of the community was able to pay. Therefore we find this tax varying in amount in the individual tax-receipts. The poll-tax, however, was to be paid only by the non-Μuslim male members of the community after having reached a certain age.

A document from the monastery of Apa Mena relates to the appointment of a superior of a monastery who at this period had to make himself responsible for the payment of its taxes which clearly had to be paid from his own resources to a considerable extent. It seems that the disappearance of many monasteries during the middle of the eighth century was directly due to heavy taxation. P.Bal. 290 shows that the monastery had to pay in one single year more than 88 solidi in taxes alone.

Papyrological evidence

Next to the documents one would expect, such as private and official letters, contracts, complaints, and juridical solutions, the organisation of food supplies and general diakonia, as well as the seemingly overwhelming evidence of the amount of taxation, one can also discover glimpses of a new duality of life for the Egyptian population. Used to frequent changes in oppression, the Egyptian population seems to have coped rather well with the novelties of a different era. The main changes affectively seem to have been administrative and linguistic. Orders were now given in a different foreign language and script.

For the payment of his taxes, the payer would first receive a tax demand (entagion) stating the amount due for his taxes. After handing the money over, he would be given a tax receipt mentioning his full name, the amount he paid for the particular indiction year (tax year circle), as well as the date on which he paid it. A formal signature by one of the known tax-collectors would give this document its authority.

General questions: When were monks taxed with the diagraphon? There seems to be a discrepancy between the litereary and documentary sources concerning a tax exemption for monks on the diagraphon.

Bibliography

For a more extensive bibliography, see [Bibliography of taxation].

H. I. Bell, P.Lond. IV, pp. xxv–xxxii. 
S. J. Clackson, P.Mon.Apollo, pp. 23–26. 
A. Delattre, P.Brux.Bawit, pp. 101–104. 
N. Gonis, "Arabs, Monks, and Taxes: Notes on Documents from Deir el-Bala’izah", ZPE148 (2004) 213–224. 
P. E. Kahle, P.Bal. I, pp. 41–45. 
H. Heinen, "Taxation in Roman Egypt", The Coptic Encyclopedia, VII, pp. 2202b–2207a. 
F. Hussein, Das Steuersystem in Ägypten von der arabischen Eroberung bis zur Machtergreifung der Tûlûniden 19–254/639–868 mit besonderer Berücksichtigung der Papyrusurkunden, Heidelberger orientalische Studien 3, Frankfurt am Main, 1982. 
K. Morimoto, The Fiscal Administration of Egypt in the Early Islamic Period, Asian Historical Monographs 1, Dohosha 1981. 
J. B. Simonsen, Studies in the Genesis and Early Development of the Caliphal Taxation System with special reference to circumstances in the Arab peninsula, Egypt and Palestine, Copenhagen 1988. 
K. A. Worp, "Coptic Tax Receipts: An Inventory", Tyche 14 (1999) 309–324.

By M.A.L. Legendre & K. Younes.

For references to fiscal terms used in this text, see below. For a bibliography on the early Islamic taxation system, see below.

Introduction

In the early Umayyad period non-Muslims in Egypt were paying land- and poll-tax levied together under the term ğizya (that could be employed with a technical meaning when specified as ğizya al-arḍ or ğizya al-ra's) and Muslim were paying ṣadaqa. Those were the permanent public taxes but there were also temporary imposts (so-called extraordinary taxes among which were fuḍūl, rizq, …). The poll-tax was paid in money and the land tax could be paid in money or in kind, the later being called ḍariba. In that sense, only the term ğizya appears in the fiscal and administrative documents from the first part of the Umayyad period to designate the permanent public taxes paid in money being poll- or land-tax.[1]

Increasing numbers of conversions and implementation of Muslims and converts in the countryside acquiring and farming lands as well as redefinition of the status of conquered land, led progressively to the separation of poll-tax (under the term ğizya) from land-tax (under the term ḫarāğ).[2] This solution is attributed in the narratives to the caliphs ‘Umar II (r. 99-101/717-20) and Hishām (r.105-25/724-43) and his finance director and governor in Egypt ‘Ubayd Allāh b. al-Ḥabḥab.[3] This separation was theorized in the law schools in what became the later dominant legal opinion of interpretation of ḫarāğ as rent on the conquered land whose income should benefit all Muslims.[4]

However this change of terminology is not visible at this date in the papyri from Egypt. The term ḫarāğ is of Persian origin and might have been used in other parts of the Empire earlier than attested in Egypt.[5] Only in the mid-2nd century A.H., we find the first attestation of ḫarāğ in a papyrus (P.David-WeillLouvre 16 a quittance dated 156AH/773AD) and in this project we have looked at the documents dated to the first 200 years of Islam in Egypt in order to define the exact contexts in which terms ğizya and ḫarāğ were used in this period.

1. Attestations of the term ğizya

a. Type of documents:

There are seventeen collective tax demand notes issued in the name of the governor Qurra b. Ṧarīk to the people of several villages in the district of Aphroditô. All these documents are dated of the year 91/710, the tax involved (tax in money and land tax in kind) were, however, due for the impost of year 88/707. The table below details the amounts and localities to which those demand notes were addressed:

There are two tax demand notes to individual tax-payers.

• The first document is issued in the name of the financial director ‘Ubayd allāh b. al-Ḥabḥāb (in office 102-116/720-734) to a certain Ǧirǧa b. Lonǧīn(os) residing in Fusṭāṭ to pay for his poll-tax (ǧizyat ra’sika) of the year 131/713 two dīnārs and one eighth and one sixth and a half carat.[6]
• The second document is issued in the name of a certain Fuḍayl b. Ḥakīm probably a local administrative official to a certain Indūna Hārūn. The text mentions three different kind of taxes: poll-tax (ǧizyat ra’sihi), land-tax (ǧizyat arḍihi) and extraordinary tax intended for the commander of faithful (khāṣṣat amīr al-Mu’minīn). The amount is missing.[7]

 There are two tax receipts issued in name of the governor.

• The first is issued in the name of governor Mūsā b. Muṣ‘ab (in office 167-168/785). The receipt states that were received from the tax payer (name lost) ten dinars for the payment of his poll-tax (ǧizyat ra’sika) for the ḫarāğ of year 168/785.[8]
• The second is issued in the name of ‘Abbād b. Muḥammad (in office 196-198/812-813). The receipt states that were received from the tax payer Abqīra the baker the ḫarāğ of the year 196/812. The amount of his poll-tax (ǧizyat ra’sika) is a half a dinar. At the end of the receipt, it is said that the tax payer paid himself 12 carats.[9]

 There is one list of individual tax payers[10] where three tax payers paid the first installment of their poll-tax (ǧizyat ru’ūsihim). The amount is given in fractions of dīnārsas follows: 
    Johannes Armāhe 2/3 1/24 ● 1/24 1/8 
    Simʿūn Johannes 2/3 1/24 ● 1/24 1/8 
    Ǧirǧa Mūsīs 2/3 1/24 ● 1/24 1/8.

There are ten work permits. In these work permits, state officials allow tax payers to travel either to Fusṭāṭ, Lower Egypt (asfal al-arḍ), Upper Egypt (al-ṣa‘īd) or Aswan in order to earn money to pay their taxes (fī ǧizyatihi or li-wafā’ ǧizyatahu) and to earn their living (wa-ma‘īšatihi). The period of the permit varies from one to five months.[11]

b. Meaning attested:

Therefore we find term ğizya used with the following meanings in the first 200 years of the Islamic calendar in Egypt:

• Money tax as the general public impost, this meaning is found in collective tax demand notes issued by the central administration, all of them date of the time of Qurra b. Ṧarīk, this meaning will be later taken over by term ḫarāğ.
• Poll-tax: the meaning is found in the tax demand notes to individual tax-payers (in which both term gizya and ḥarāğ are employed the first one meaning poll-tax and the second one tax in money that includes the poll-tax), the list and the work permits, in all those documents except the work permit the term found is precisely ğizya al-ra's.
• Land tax: under ğizya al-arḍ.

2. Attestations of term ḫarāğ

a. Type of documents: (NB. Many of those documents are incomplete and consequently we have not been able to identify the type of taxes involved in all the following documents)

There is one estimation of imposition on a village for the land tax in money and in kind (ḫarāğ and ḍarība):

There are four tax demand notes for the land tax in money and/or in kind, those documents take the form of a lease of state land. Those fiscal documents are often precisely dated when complete because they mention the year of imposition and the date of issue of the document as well as the name of the local finance official and of the governor under the authority of which the official is issuing the document.

There are six quittances issued by the ‘amīl ‘alā ḫarāğ kūra kaḏā (the finance administrator of the region of X). Those documents either concern the payment of the poll-tax (ğizya) said to be for the ḫarāğ (i.e. taxes in money) of a certain year or for the land tax (ḫarāğ arḍihi):

There is one note on a fiscal document:

There are two letters in which the mention of ḫarāğ is contextual:

b. Meaning attested:

We find ḫarāğ having 3 different meanings in the papyri from the first 200 years of the Islamic calendar:

• Finances: as in the title of officials issuing all fiscal documents ‘amīl ‘alā ḫarāğ kūra kaḏā (the finance administrator of the region of X). Literary sources also attest this general sense for ḫarāğ, as in Fusṭāṭ the diwān al- ḫarāğ was in charge of collecting of the taxes for distribution of the ‘a ṭā to the Muslim community implemented in Egypt.[12] In this case the term ḫarāğ  means ‘’finances’’ as in local administrations: ‘āmil ‘alā al-ḫarāğ meaning finance administrator. The amount collected for the taxes paid in money was taken to the diwān al- ḫarāğ (see P.GrohmannProbleme 19) and kept in the provincial treasury (bayt al-māl).
• Tax in money: by association, from the mid-2nd century A.H., ḥarāğ replaced the term ğizya for all tax in money in tax demand notes and quittances for payment of the poll-tax (still precisely ğizya al-ra’s said to be for the ḫarāğ (i.e. taxes in money) of a certain year), or the land tax.
• Land tax in money (earlier example CPR XXI 02 176 AH/ 791-2 AD) under term ḫarāğ alone when mentioned along with ḍariba (the land tax in kind), otherwise under ḫarāğ al-arḍ.

We also learn from this corpus the means of imposition of the land-tax: ḫ arāğ (money tax) was imposed according to what is in the registers and the ḍ arība (tax in kind) to be taken from the crops (tadfa‘u al- ḫ arāğ muwazza‘an fī  al- ṭ ubūl wa al- ḍ arībata ‘and al-ġala: P.DiemFrüheUrkunden 3 ḏu al-ḥiğğā 162/779). We also learn that uncultivated land (ar ḍ mu’a ṭ ala) was not liable to ḫ arāğ (CPR XXI 2 176 AH/ 792AD). Only 3 documents from this corpus inform us of the rate for the land-tax in money: it is of 1 dīnar per faddān in two documents and of 3/4 of dinar per faddān in the third one.

Notes

1. Simonsen J.B., Studies in the genesis and early development of the caliphal taxation system: with special references to circumstances in the Arab Peninsula, Egypt and Palestine, Copenhagen, 1988, 85-6; P.Lond. IV: xxv-xxxii.
2. Grohmman A., ‘‘Aperçu de papyrologie arabe”, Études de papyrology 1 (1932), 70-1; Modarressi, H., Kharāj in Islamic Law, London, 1983 ; for reflection of this change in the papyri see CPR XXI pp.30-31.
3. History of the Patriarchs, PO V, 74f; Maqrīzī, Ḫiṭāṭ, I, 99, Abbott N., “A new papyrus and a review of the administration of ‘Ubayd Allah b. al-Ḥabḥab", in Maqdisī Ǧ. Ed., Arabic and Islamic studies in honor of Hamilton A.R. Gibb, Leiden, 1965, 21-35.
4. Modarressi op.cit.: 88-9.
5. Out of 32 documents published by G. Khan from early Islamic Khurasan, 20 mention ḫarāğ and they date between 138/775 and 160/777: Khan G., Arabic Documents from early Islamic Khurasan, London, 2007.
6. P.Cair.Arab. III.180.
7. Document to be published by Khaled Younes.
8. P.DiemFrüheUrkunden 07.
9. P.GrohmannProbleme 18.
10. P.GrohmannProbleme 05.
11. Raġib Y., “Sauf-conduits d’Égypte Omeyyade et Abbasside”, AnIsl 31 (1997), 143-158; Diem W., “Einige frühe amtliche Urkunden aus der Sammlung Papyrus Erzherzog Rainer (Wien)”, Le Muséon 97 (1984) 109-158 (document 8 and 9); P.Cair.Arab.III 174, 175.
12. Bouderbala S., Ğund Miṣr: Etude de l’administration militaire dans l’Égypte des débuts de l’Islam 21/642 – 218/833, PhD dissertation, Paris, 2008, 180-183.

J. Bruning 
version 26.4.2012

Abbreviations follow the Checklist of published Arabic documents and abbreviated references to books or articles refer to the publications listed here.

A

Aǧal: ‘term’. 
- pap.: P.Qurra 4; Becker (1911), no. 3

Aǧǧala: ‘to set a term for payment’. 
- pap.: P.Qurra 4 

Ahl al-qabāla: term found in fiscal overviews designating tenants of agricultural land. See also s.v. ‘qabāla’. 
- pap.: P.Mil.Vogl. Arab 7.

Aḫraǧa: see s.v. ‘istaḫraǧa’.

ʽAlā: ‘on (the land of)’. 
- bibl.: Diem (2006), 56

‛Amāra: ‘assessment’. In some documents the term is replaced by the term ḫarāǧ (q.v.). 

‛Āmil: fiscal administrator. The Arabic ‛āmil is the origin of the Greek ἀμαλίτης. In P.Lond. IV 1359, the Arabic ‛ummāl corresponds to the Greek ὑπουργοὶ. 
- pap.: Abū Ṣafiyya 11; CPR XVI 7; P.Cair.Arab. III 175; P.World, 171-2; Sijpesteijn (2011). 
- bibl.: commentary to P.Cair.Arab. III 175; Gonis (2004), 190

Aṣāba (IV): ‘to fall upon’, ‘to be liable to’. 
- pap.: P.Cair.Arab. III 180

‛Āšir: someone who collects the tithe (Ar. ‛ušr). 
- pap.: P.Heid.Arab. II 6

B

Bāb (pl. abwāb): a term meaning ‘category’. The term often occurs together with al-ḫarāǧ, “the fisc and (its) categories”, or in the form abwāb al-māl, “different kinds of tax money” (Abū Ṣafiyya 13.4). Among the latter were aḫmās al-madā’in (a fifth levied on the revenues of mines) and aḫmās al-ġanā’im (a fifth levied on booty). 
- pap.: P.Cair.Arab. III 146; Abū Ṣafiyya 13, 27; Sijpesteijn (2011).

Bāqī : the ‘remainder’ of tax money that still needs to be paid. 
- pap.: cf. P.Heid.Arab. I 2; Grohmann (1938): bāqiyat al-ḥisāba

Baqṭ (C. and Gr. πάκτον): a term meaning “holding” or “rent”. It formed a land tax lower that the ḫarāǧ to be paid, mostly at the value of a tithe, for working a monastery’s land. See also s.v. , ‛ušr’. 
- pap.: CPR XXI 7; Grohmann (1938), l. 2: baqṭ al-Qibṭ; P.Philad.Arab. 7 
- bibl.: Frantz-Murphy (2001), 186; Morimoto (1981), 184-6; Clackson (2000), 18-20

Barā’a: a document, often translated as ‘quittance’, that proved payment of (part of) the taxes. The document was not limited to use within a fiscal context but can also be found within, e.g., commercial spheres. 
- bibl.: Hussein, 141.

Bayt al-māl: the ‘treasury’ (Gr. σάκελλα). An employee of the treasury was called a ḫāzin (pl. ḫuzzān). P.Vindob. G 31 mentions a αὐλὴ τοῦ δημοσίου, which may have been a building other than the bayt al-māl related to the fiscal administration. 
- pap.: Abū Ṣafiyya 16, 41; Diem (1984) 3, 4; P.Cair.Arab. II 95, III 149 
- bibl.: Bell (1910), 80-1; Cahen (1960); Morelli (1998), 183-6.

Buq‛a: ‘a plot of land’.

D (D, Ḍ)

Daf‛a: a term designating ‘amount’ or ‘payment’ that often introduces documents related to taxation and sums up the amount of money to be paid. A different but seemingly erroneous interpretation of the word is ruq‛a, ‘page’. 
- bibl.: Diem (2006), 56; Frantz-Murphy (2001), 126-8.

Ḍarībat (aṭ-ṭaʽām): ‘tax on crops’, part of the public taxes and paid in kind (with ṭa‛ām in the meaning of wheat or food in general; Gr. ἐμβολή σίτου or αἰσια ἐμβολή). Sometimes the term ḫarāǧ is used in a similar sense. In fiscal receipts or leases the term ḍarība does not occur after 182/798. In Greek papyri, the term ἐμβολάρχης stands for an administrative official related to the levying of the tax on crops. The expences for the transport of grain fell on the tax payers and were called ναῦλον ἐμβολῆς. 
- pap.: Becker (1907), no. 16; CPR XXI 1, 3, 4, 5; Diem (1984a), nos 3 and 5; P.Cair.Arab. III 160, IV 286; P.Philad.Arab. 7; P.Heid.Arab. I 5, 9, appendix a, c, e, g, k, l
- bibl.: Abū Ṣafiyya, 90-1; Bell (1910), xxv-vi; Foss, 259-60; Frantz-Murphey (2001), 145-6; Hussein, 98-9.

F

Fuḍūl: ‘extraordinary taxes’ (Gr. ἐκστραόρδινα, also διανομαί is found), meant to cover State expences. Abū Ṣafiyya interprets fuḍūl (‘remainders’; Ar. sg. faḍ l or faḍ la) as the Arabic term for the extraordinary taxes. The word fuḍūl is used in juxtaposition with ‘māl’ (s.v.). 
- pap.: Chrest.Khoury I 66: fuḍūl arḍika; Grohmann (1938); Sijpesteijn (2011). 
- bibl.: Bell (1910), xxvi, xxix; Abū Ṣafiyya, 94

G (Ǧ, Ġ)

Ǧabā: ‘to collect’. 
- pap.: P.Heid.Arab. I 1

Ǧāliya (pl. ǧawālī; Gr. pl. φυγάδες): a ‘fugitive’ who fled from his home village to another in order to escape taxation after the communal responsibility of the fiscal system was changed into a personal responsibility in the second half of the 2nd/8th century. In order to restrain people from fleeing, the administration oblidged the possession of work permits when people wished to leave their village. Greek texts mention a ἐπικείμενος τῶν φυγάδων, ‘commisioner of the fugitives’, who stood in direct contact with the governor. From the late 220s/840s the term ǧāliya seems to have replaced ǧizya in the meaning of poll tax; cf. Grohmann, “Probleme” II 7. 
- pap.: Diem (1984a) 7; Grohmann, “Probleme”, II/3, no. 7; P.Berl.Arab. I 1; P.Cair.Arab. III 151; P.Heid.Arab. I 12; Rāġib (1981), no. 2 
- bibl.: Abū Ṣafiyya, 88-9; Becker (1911), 367ff.; Cahen (1965a); Cahen (1965b), 561; Christides (1993), 73; Frantz-Murphy (1999), 245ff.; ibid. (2001), 143, 146.

Ġarāma (pl. ġarāmāt): a seldom-occurring financial term meaning ‘a fine’ often mentioned together with the abwāb (see s.v. ‘bāb’) and fuḍūl (q.v.). 
- bibl.: Abū Ṣafiyya, 96-7.

Ǧibāya: ‘land survey’. 
- pap.: Abbott (1965); P.Ryl.Arab. I § II 8, 9; P.World, 130-2

Ǧizya 1: used for the entire category of ‘money tax’ until 156/773 (after this date ḫarāǧwas used). 
- pap.: P.Cair.Arab. III 149, 169: ǧizyat kūratika, 153, 160, 161-3, 174, 175, 180; P.World, 133: ǧazāyat Miṣr; Diem (1984a), no. 8; P.Heid.Arab. I 1, 5, 6, appendix a-l; Becker (1911), no. 3: ǧizyat kūratikā; Sijpesteijn (2011). 
- bibl.: Bell (1910), xxv, xxvii; Frantz-Murphy (1999), 247; ibid. (2001), 141; Clackson (2000), 24-6; Cahen (1965b).

Ǧizya 2: ‘poll tax’ (Gr. ἀνδρισμός or διάγραφον). Also the terms ǧizyat ar-ra’s occurs (and from the late 220s/840s ǧāliya). 
- pap.: Diem (1984a) 7; Grohmann, “Probleme”, II/3, nos 5, 6, 7, 18; P.Cair.Arab. III 180; P.Gen.Arab. 1; Rāġib, “Sauf-conduits”, nos. 1, 5-8; see also s.v. ‘ǧizya 1’ 
- bibl.: Bell (1910), xxv, xxvii; Frantz-Murphy (1999), 247; ibid. (2001), 141; Clackson (2000), 24-6; Gonis (2003), 150.

Ǧizyat al-arḍ: ‘land tax’, cf. s.v. ‘ḫarāǧ 1 and 2’.

H (Ḥ, Ḫ)

Ḫāliṣ: a heading in fiscal overviews denoting the remainder. 
- pap.: Grohmann (1938)

Ḥaqq: ‘right’ in the sense of a legal claim or asset. Already in the Qurra papyri the expression ḥaqq amīr al-mu’minīn, ‘that to which the caliph is entitled’, is found. In later documents ḥaqq is used as part of ḫarāǧ (q.v.). 
- pap.: Sijpesteijn (2011). 
- bibl.: Cohen (1960), 1142a-b; Frantz-Murphy (2001), 153-4.

Ḫarāǧ 1: ‘taxes’ in general; ‘money tax’ or ‘public tax’ (Gr. (τὰ χρυσικὰ) δημόσια) after 156/773 (see also s.v. ‘ǧizya’), which was divided into a land tax, poll tax (s.v. ‘ǧizya’) and the extraordinary taxes (s.v. ‘fuḍūl’); ‘land tax’ (s.v. ‘ḫarāǧ 2’). 
-pap.: CPR XXI 1, 2.b, 3, 5, 6, 7; David-Weill (1971), no. 16; Diem (1984), nos 3, 5, 7, 10; Grohmann, “Probleme”, II, nos 7, 17, 18; Muġāwirī, Alqāb, III, nos 19, 22; P.Cair.Arab. 77; P.Heid.Arab. II 42 
- bibl.: Abū Ṣafiyya, 83-8; Bosworth, 130; Frantz-Murphy (2001), 141-3

Ḫarāǧ 2: ‘land tax’ (Gr. δημόσια γῆς or simply δημόσια). Also ḫarāǧ al-arḍ is attested. This tax was countered by a trade tax (Ar. maks, s.v.), which was to be paid by non-land holding merchants. 
- pap.: P.Gen.Arab. 1; P.Khalili I 10 
- bibl.: Abū Ṣafiyya, 91-3; Bell (1910), xxv, 222; P.Heid.Arab. I pp. 51-6.

Ḫarāǧ al-arḍ: see s.v. ‘ḫarāǧ 2’. 

Ḫarāǧ al-ǧamāǧim: probably similar to ǧizyat ar-raʼs, ‘poll tax’. 
- pap.: Diem (1984a) 7 

Ḥāṣil: either the receipts in the treasury or the amount of tax money expected from the tax collector.

Ḫusr: either a ‘loss’ or a ‘deduction’ in the final state of the tax quota. 
- bibl.: Frantz-Murphey (2001), 151.

I

Intaqala (VIII): verb occuring in tax lists indicating that someone listed lives in another village. Perhaps identical to ittaǧaha (s.v.). 
- pap.: PER inv. Ar. Pap. 3136

Istaḫraǧa (X): verb meaning ‘to levy’. Also aḫraǧa occurs. A mustaḫriǧ occurs in P.Heid.Arab. II 6. 
- pap.: Abū Ṣafiyya 11; P.Heid.Arab. I 10, 11; Sijpesteijn (2011). 
- bibl.: Diem (1983), 108-9.

Ittaǧaha (VIII): verb occuring in tax lists indicating that someone listed lives in another village. Perhaps identical to intaqala (s.v.). 
- pap.: P.Cair.Arab. III 203

K

Kirā’: a type of tenancy based on a fixed rent. The term (or its root) is found in agricultural leases up to 272/885. 
- bibl.: Frantz-Murphy (2001), 152; Løkkegaard, 175.

M

Maks: a kind of money tax levied on merchants as a counterpart of the land tax (s.v. ‘ḫarāǧ 2’). 
- pap.: Becker (1911) 4; P.Cair.Arab. I 6 
- bibl.: Abū Ṣafiyya, 91-3; Bell (1910), xxv, 222; P.Heid.Arab I pp. 51-6;

Māl: taxes in general, in contrast to the ‘fuḍūl’ (s.v.), extraordinary taxes. 
- pap.: Abū Ṣafiyya 13; Sijpesteijn (2011). 
- bibl.: Sijpesteijn (2011), p. 266.

Māzūt (pl. mawāzīt; Gr. μειζότερος): term of Greek origin meaning ‘village chief’. Abū Ṣafiyya (146-51) argues that the word should be read as mārūt and that it has a semitic origin. 
- pap.: David-Weill (1971) 16; P.Cair.Arab. III 149, 158; P.Heid.Arab. I 8; 
- bibl.: Abū Ṣafiyya, 146-151; Frantz-Murphy (2001);

Misāḥa: ‘cadastre’. 
- pap.: P.Khalili I 2

Mu’na (also ma’ūna is found, pl. mu’an; Gr. δαπάνη): a term indicating provisions for officials. It may have been similar to, related to, or part of, the δαπάνη (s.v. ‘nafaqa’) and rizq (q.v.). 
- bibl.: Frantz-Murphey (2001), 154-5; Løkkegaard, 186-7.

Muta‛aṭṭala: term found in fiscal overviews designating uncultivated land. 
- pap.: CPR XXI 2.a

N

Nafaqa: ‘expenditure’, used to designate the money needed to pay for the sustenance of travelling soldiers or officials. 
- pap.: Grohmann, “Aperçu”, 41, 44, 45; P.Heid.Arab. I 7 
- bibl.: Bosworth, 136; Hussein, 76-81. 

Naffaḏa (II): ‘to enforce’, ‘to put into effect’. 
- pap.: Abū Ṣafiyya 11 

Naǧm (pl. nuǧūm): ‘installment’. See also s.v. ‘ṭabl’. 
- pap.: Chrest.Khoury I 65, 66; CPR XVI 5.b; CPR XXI 4; 
- bibl.: Frantz-Murphy (2001)

Naḫl: tax on date palms. 
- pap.: Grohmann, “Probleme” II 7 

Naqṣ: translated by Grohmann as ‘Abgängen’. 
- pap.: Grohmann, “Probleme” 5 

Nawā’ib: a term that is only found in the plural. Its singular may have been nā’iba, literally meaning ‘misfortune’ and hence used for the expences for repairing canals, bridges, and dams that fell on the landholders and was to be paid in addition to the ḫarāǧ (q.v.) and ḍarība (q.v.). Gladys Frantz-Murphy translates it with ‘canal and dam assessments’. The term may be an arabised form of the Greek ναύβιον, which was derived from a ancient-Egyptian term nb. The term appears in dated Arabic documents from 169/785 to 275/887. Løkkegaard interprets the nawā’ib as expenditure for the conveyance and guidance of military and administrative officials. 
- pap.: CPR XXI 1, 6; P.Ryl.Arab I § II 7; Loth (1880) (cf. Diem, “‛Ammār”, p. 257, n. 16) 
- bibl.: Frantz-Murphy (2001), 155-6; Løkkegaard, 186-7.

Q

Qabāla: ‘tenancy’. Diem ((2006), 56) translates qabālat N.N. as ‘in der Steuerpachtung von N.N.’. 

Qabbāl (pl. qabbālūn): a ‘collector’ who collects the tax on crops in the villages and brings it to the granaries in al-Fusṭāṭ. In one papyrus from the Qurra corpus (Diem (1984), 263 (line 2); cf. Abū Ṣafiyya 17.2), the term qabbāl aḏ-ḏahab occurs. If this reading is correct, the term may have been used as an equivalent to qusṭāl (q.v.). 
- pap.: P.Cair.Arab. III 169; P.Heid.Arab. I 3 
- bibl.: Hussein, 122; Frantz-Murphey (2001), 50. 

Qassama (II): ‘to assign’ an amount of tax money. 
- pap.: Abū Ṣafiyya 11 

Qayyada (II): translated by Grohmann as ‘to amount to’ (?). 
- pap.: Grohmann, “Probleme” II 5

Qudūma: it is not known whether qudūma is the beginning of phrase (rendered in Greek by τ(ῆς) καθ(ό)δ(ου)) or has a technical meaning (rendered in Greek as περὶ τ(ῆς) καθ(ό)δ(ου) αὐτ(οῦ) μ(ετὰ) χρυσικ(ῶν) δημ(οσίων)). 
- pap.: Cadell (1967) 1.1 

Qusṭāl: also written as ǧusṭāl, the collector of money taxes. The oldest attestation of this collector is in one of the Qurra papyri. In later times the term ǧahbad (pl. ǧahābida) became used instead of qusṭāl. In contrast to the qabbāl (q.v.), who was chosen at a village level, the qusṭāl collected the money taxes due from an entire kūra. See also s.v. ‘qabbāl’. 
- pap.: Abū Ṣafiyya 37; P.Cair.Arab. III 149, IV 285 
- bibl.: Hussein, 120-1.

R

Rasm (pl. rusūm): a term used for a register or administrative overview of the kūras within one administrative unit. In this sense it may be interchangeable with the term ǧadwal, ‘table’. In another sense, it may indicate a schedule of rates. 
- bibl.: Frantz-Murphey (2001), 113-4; Løkkegaard, 90.

Rizq (Gr. ῥουζικόν, ῥογά): a charge on non-Muslims for the maintenance of Muslim soldiers and administrative officials. The maintenance of soldiers was paid out of the tax on crops (q.v.). In Egypt, the terms ḍiyāfa, nuzl, and qirā seem to have had the same meaning as rizq. 
- pap.: Abbott (1965); Abū Ṣafiyya 2, 11, 38; P.Heid.Arab. I 3, 13; 
- bibl.: Bell (1910), xxv; Hussein, 52; Løkkegaard, 186; Mayerson (1994) and (1995);

S (S, Š, Ṣ)

Ṣadaqa (also ‛ušr, and zakā): all three Arabic terms in general, and especially as concerns the fisc, were used in similarly meaning a tax that levied to be distributed among the poor (Ar. fuqarā’) and the needy (Ar. miskīn). The fixing of the poor tax per province is called ‛ibra in legal literature. The existence of an overseer of the distribution of the poor tax, called ṣāḥib aṣ-ṣadaqa, is attested in papyri from the early 2nd/8th c. onwards. 
- pap.: Grohmann, “Probleme” II 7 
- bibl.: Becker (1913); Frantz-Murphy (2001), 143; P.Khalili I, p. 52ff.; Hussein, 126, 141;

Ṣāḥib al-ḫarāǧ: the highest administrative post under the governor related to taxation. In literary sources also the term wālī al-ḫarāǧ is used. 

Ṣāḥib al-maks: an official supervising the taxes levied on merchants (s.v. ‘maks’) 
- pap.: P.Heid.Arab. I 2

Sammāk (pl. samāmika; Gr. σύμμαχος): an administrative official involved in collecting taxes. 
- pap.: Sijpesteijn (forthcoming), nos. 14, 15. 
- bibl.: Sijpesteijn (forthcoming), 206.

Ṣarf: a heading found in some fiscal overviews under which was indicated whether or not the tax payer was given a discount. 
- bibl.: Becker (1913); Frantz-Murphey (2001), 146-50. 

Siǧill: ‘register’; see also s.v. ‘tasaǧǧala’. 
pap.: CPR XXI 7

T (T, Ṯ, Ṭ)

Ṭabl (pl. ṭubūl): a term on which there is no agreement as to its exact meaning but used in two contexts. Frantz-Murphey interprets ṭabl on the basis of Arabic papyri dating from before 190/805 as ‘register’. Its equivalent in Greek papyri would be κατάγραφον. According to Dennett, such a document was used to establish the tax quota. From 212/827 ṭabl was replaced by siǧill in the same meaning. 
- pap.: Chrest.Khoury I 66; CPR XXI 3, 4, 6; Diem (1984) 3; Grohmann, “Probleme”, II/3, no. 5; Grohmann (1938); P.Berl.Arab. II 24; P.Cair.Arab. III 169 
- bibl.: Dennett, 97; Frantz-Murphey (2001), 111-4; cf. Løkkegaard, 108

Ṯaman: also ṯaman aṣ-ṣuḥuf or ṯaman al-barā’a; a small amount of money (often 1/48 dinar) to be paid by the tax payer for drafting a receipt. This money may be counted among the ǧizya (as in P.Cair.Arab. III 180). - pap.: P.Cair.Arab. III 180; P.Philad.Arab. 23 
- bibl.: commentary to P.Cair.Arab. III 181.8-9; Grohmann, “Probleme”, II, 147

Ta’rīǧ (easily misread as ta’rīḫ): the name used for a document stating the difference between the estimated assessment made in spring and the actual assessment in autumn. It was also used for the difference itself. 
- bibl.: Frantz-Murphy (2001), 156-7. 

Tasaǧǧala (V): ‘to register’ in a register (Ar. siǧill). 
- pap.: P.Ryl.Arab. I § I 5; P.World, 171-2 

Ṭasq: the tax quota levied on various sorts crops. 
- bibl.: Løkkegaard, 125-6. 

Tawzī‛: the ‘apportionment’ of fiscal levies. 
- pap.: CPR XXI 3, 5

U

‛Ušr: there are two different taxes called ‛ušr, ‘tithe’. The first is a tax levied on the lands of Muslim converts. Until the time of the Abbasid caliph al-Mahdī (r. 158/775-169/785) Muslims paid ‛ušr, after that time they were levied ḫarā ǧ (q.v.).  The second kind of tithe is the ἀπαρχή, a rent tax (also called pactum (see s.v. ‘baqṭ’) or dēmosion) levied by monasteries on individuals who worked land in possession of the monastery. Monasteries collected this rent for the payment of their own taxes. 
- pap.: Grohmann, “Probleme” II 7 
- bibl.: Becker (1905); Clackson (2000), 18-22, 24

W

Wafr: surplus. 
- pap.: Sijpesteijn (2011).

Z (Z, Ẓ)

Zimām: an office possibly for controlling the fisc. 
- pap.: K. Younes, ‘New governors identified in Arabic papyri,’ In M. Legendre and A. Delattre (eds.), Authority and control in the countryside: Late Antiquity and Early Islam: Continuity and Change in the Mediterranean 6th-10th century I, (forthcoming) [= P.Ryl.Arab I § I 5] 
- bib.: "Zimām" in EI, 2nd ed., XI, p. 509a

K. Younes & J. Bruning 
version 8.5.2012

The information given in the third column is classified as follows:  
1 = references to papyri (the abbreviations follow The Checklist of Arabic documents); and 
2 = references to exagia (for bibliographical references, see below). Note that most governors mentioned in exagia are mentioned in their capacity of financial directors.

* = not in al-Kindī’s Kitāb al-wulāt wa-l-quḍāt

Rāshidūn caliphate

Umayyad caliphate

Abbasid caliphate

References (for exagia)

• P. Balog, Umayyad, 'Abbāsid and Ṭūlūnid glass weights and vessel stamps, New York: American Numismatic Society, 1976
• K. Eldada, “Glass weights and vessel stamps”, in J.L. Bacharach (ed.), Fustat finds: beads, coins, medical instruments, textiles, and other artifacts from the Awad collection, Cairo/New York: The American University in Cairo Press, 2002, pp. 112-66.

1. State formation

1.1. Some medieval but important literary sources

• Al-Kindī (d. 350/961), Kitāb al-wulāt wa kitāb al-quḍāt, ed. R. Guest, The Governors and Judges of Egypt, Leiden 1912.
• Ibn ‘Abd al-Ḥakam (d. 257/871), Futūḥ miṣr wa-akhbaruhā, ed. Ch. Torrey, the History of the Conquests of Egypt, Leiden 1920.
• Ibn al-Kindī (d. ca. 360/970), Faḍā’il Miṣr, eds. I. A. al-‘Adawī and ‘A. M. ‘Umar, Cairo 1971.
• Ibn Yūnus (d. 347/958), Tārīkh Ibn Yūnus al-Miṣrī, ed. ‘A Fatḥī, 2 vols, Beirut 2000.
• Ibn Zulāq (d. 387/997), Faḍā’il miṣr wa-aḫbāruhā, ed. ‘A.M. ‘Umar, Cairo 2000.

1.2. Secondary sources

• Athamina K., “Arab settlement during the Umayyad caliphate”, JSAI 8, (1986), 185-207.
• ‘Umar A. M., Ta’rīḫ al-luġa al-‘arabiyya fī Maṣr, Cairo, 1970.
• Bell H. I., “The administration of Egypt under the Umayyad Khalifs”, Byzantinische Zeitschrift 28, (1928), 278-286.
• Butler A. J., The Arab conquest of Egypt and the last thirty years of the Roman dominion, Oxford, 1978.
• Carrié J-M., “Séparation ou cumul Pouvoir civil et autorité militaire dans les provinces d’Egypte de Gallien à la conquête arabe”, Les gouverneurs de Province dans l’Antiquité tardive, Antiquité tardive 6, Turnhout, 1998, 105-121.
• Christides V., “Nubia and Egypt from the Arab invasion of Egypt until the end of the Umayyads”, In Ch. Bonnet ed., Études Nubiennes, Actes du VIIe Congrès International d’Études Nubiennes 3–8, (1992), 341–56.
• Donner, F., The early Islamic conquests, Princeton, 1981.
• Donner, F., “The formation of the Islamic state”, Journal of the American oriental society 106, (1986), 283-296.
• Foss C., “Egypt under Mu‘āwiya: Part I: Flavius Papas and upper Egypt”, Bulletin of SOAS 72, (2009), 1-24.
•  Foss C., “Egypt under Mu‘āwiya: Part II: Middle Egypt, Fusṭāṭ and Alexandria”, Bulletin of SOAS 72, (2009), 259-278.
• Grohmann A., “Der Beamtenstab der arabischen Finanzerwaltung in Ägypten in früh Islamischer Zeit”, Studien zur Papyrologie und antiken Wirtschaftsgeschichte, Friedrich Oertel zum achtzigsten Geburtstag gewidmet, Bonn, 1924, 120-134.
• Kaegi W., “Egypt on the eve of the Muslim conquest”, in C.F. Petry ed., The Cambridge History of Egypt. I Islamic Egypt, 640-1517, Cambridge,1998, 34-61.
• Kennedy H., “Central government and provincial élites in the early ‘Abbasid Caliphate,” BSOAS 44, (1981), 26-38.
• Kennedy H., “Egypt as a province in the Islamic Caliphate”, in C. F. Petry ed., the Cambridge history of Egypt. I Islamic Egypt, 640-1517, Cambridge, 1998, 62-85.
• Lane-Poole S., History of Egypt in the middle ages, London, 1925.
• Lev, Y., “Regime, Army and Society in Medieval Egypt, 9th-12th Centuries”, in Y. Lev ed., War and Society in the Eastern Mediterranean, 7th-15th Centuries, Leiden, 1997, 115-52.
• Liebeschuetz W., “The Pagarch: City and Imperial Administration in Byzantine Egypt”,  JJP 18, 1974, pp.163-168.
• Mazza R., “Ricerche sul pagarca nell'Egitto tardoantico e bizantino”, Aegyptus 75, 1995, 169-242.
• Morimoto K., The Fiscal Administration of Egypt in the Early Islamic Period, Dohosha, 1981.
• Morimoto K., “The Dīwāns as Registers of the Arab Stipendiaries in Early Islamic Egypt”, in R. Curiel and R. Gyselen eds., Itinéraires d’Orient hommages à Claude Cahen, Res Orientalis 6, 1994, 353-66.
• Mouton J. M., “L’Islamisation de l’Égypte au moyen âge,” in B. Heyberger ed., Chrétiens du monde arabe, Paris, 2003, 110-23.
• Mukhtar ‘A., “On the survival of the Byzantine administration in Egypt during the first century of the Arab rule”, Acta orientalia academiae scientiarum Hungaricae, Tomus XXVII 3, 1973, 309-319.
• Schaten S., “Reiseformalitäten im frühislamischen Ägypten”, Bulletin de la Société d’Archéologie Copte 37, 1998, 91-100.
• Sijpesteijn P., “New rule over old structures: Egypt after the Muslim conquest”, in H. Crawford ed., Regime change in the Ancient Near East and Egypt, London, 2007, 183-202.
• Sijpesteijn, P., “The Arab conquest of Egypt and the beginning of Muslim rule”, in R. S. Bagnall ed., Egypt and the Byzantine world 300-700, Cambridge, 2007, 437-457.

1.3. Documentary sources

• Abbott N., The Kurrah papyri from Aphrodito in the oriental institute, Chicago, 1938.
• Abbott N., "A new papyrus and a review of the administration of ‘Ubayd Allāh b. al-Ḥabḥab", in G. Makdisi ed., Arabic and Islamic Studies in Honor of Hamilton A.R. Gibb, Leiden, 1965, 21-35.
• Abū Ṣafiyya J., Bardiyyāt Qurra b. šarīk al-‘Absī, dirāsa wa taḥqīq, Riyad, 2004.
• al-Qāḍī W., “Early Islamic State Letters. The Question of Authenticity”, in A. Cameron and L.I. Conrad eds., The Byzantine and Early Islamic Near East. 1 Problems in the Literary Source Material, Princeton, 1999, 81-106.
• al-Qāḍī W., “An Umayyad papyrus in al-Kindi’s kitāb al-quḍāt”, Der Islam 84, (2008), 200-245.
• Balog P., Umayyad ‘Abbāsīd and Tūlūnīd glass weights and vessel stamps, New York, 1976.
• Bell H.I., “Two Official Letters of the Arab Period”, Journal of Egyptian Archaeology 12, (1926), 265-81.
• Bell H.I., “Two Official Letters of the Arab period”,  Journal of Egyptian Archaeology 12, (1926), 265–81.
• Bell H.I., “The Arabic Bilingual Entagion”, Proceedings of the American Philosophical Society 89,  (1945), 531–42.
• Diem W., "Der Gouverneur an den Pagarchen. Ein verkannter arabischer Papyrus vom Jahre 65 der Higra”, Der Islam 60, (1983), 104-111.
• Diem W., “Einige frühe Amtliche Urkunden aus der Sammlung Papyrus Erzherzog Rianer”, Le Muséon 97,  (1984), 109–58.
• Eldada L., “Glass Weights and Vessel Stamps”, in J. Bacharach ed., Fustat Finds, Cairo, 2002, 112–66.
• Fahmy A., Ṣanğ al-sikka fī fağr al-Islam, Cairo, 1957.
• Grohmann A., “The value of Arabic papyri for the study of the history of medieval Egypt”, Proceedings of the Egyptian Society of Historical Studies 1, (1951), 41-56.
• Grohmann A., From the world of Arabic papyri, Cairo, 1952.
• Grohmann A., Studien zur historischen Geographie und Verwaltung des frühmittelalterlichen Ägypten. Österreichische Akademie der Wissenschaften, Philosophisch-historische Klasse Denkschriften, 77, Vienna, 1959.
• Hinds M. and Sakkout H., “A letter from the governor of Egypt to the king of Nubia and Muqurra concerning Egyptian-Nubian relations in 141/758”, Studia Arabica et Islamica, Beirut, 1981, 209-229.
• Hoyland R., “New documentary texts and early Islamic state”, Bulletin of the school of African and oriental studies 9, (2006), 395-416.
• George Miles, “Early Islamic weights and measures in Muntaza palace, Alexandria” JARCE, 3 (1964), 105-113.
• Morton A. H., A catalogue of early Islamic glass stamps in the British museum, London, 1986.
• Rabie H., The Financial System of Egypt A.H. 564-741/A.D. 1169-1341, Oxford, 1972.
• Raghib Y., “Lettres arabes (I)”, Annales Islamologiques 14, (1978), 15-35.
• Raghib Y., “Lettres nouvelles de Qurra b. šarīk”,  Journal of Near Eastern Studies 40, (1981), 173-87.
• Sijpesteijn P., Shaping a Muslim state: papyri related to an eighth-century Egyptian official, In press, Oxford university press.
• Sijpesteijn P.M., “Multilingual Archives and Documents in Post-Conquest Egypt”, in Papaconstantinou A. ed., Multilingualism in Egypt, 2010, 105-124.
• Papaconstantinou A., “administrating the early Islamic Empire: Insights from the papyri”, in Haldon J. Money, powers and politics in early Islamic Syria.
• Bell H. I., Greek Papyri in British Museum IV, London, 1910.
• Gascou J., “De Byzance à l’Islam: Les impôts en Egypte après la conquête, à propos de  K. Morimoto, The fiscal administration of Egypt in the Early Islamic Period”, JESHO 26, Leyden, (1983), 97-109.
• Mukhtar ‘A., “On the survival of the Byzantine administration in Egypt during the first century of the Arab rule”, Acta Orientalis 27, (1973), 309-19.

2. Barīd (Postal system)

2.1. Some medieval but important literary sources

• al-Anṣarī, Tafrīğ al-kurūb fī tadbīr al-ḥurūb, ed./tr. G.T. Scanlon, Cairo 1961.

• al-Jahšiyārī (d. 331/942), Kitāb al-wuzarā’ wa-l-kuttāb, eds. M. al-Saqqā et al, Cairo 1937-8.
• al-Mas'ūdī (d. 345/956), Murūğ al-ḏahab wa ma‘ādin al-ğawhr, Beirut 1965.
• al-Qalqašāndī (d. 821/1418), Subḥ al-a‘šā fī ṣanā‘at al-inšā, Cairo 1913-22.
• al-Ṣūlī (d. 335/947), Adab al-kuttāb, eds. M. B. al-Aṭarī and 'A. M. al-Alūsī Sukrī, Cairo 1341/1923.
• al-Ṭabarī (d. 311/923), Ta’rīḫ al-rusul wa-l-mulūk, eds. M. J. de Goeje et al, Leiden 1879–1901.
• al-'Umarī (d. 749/1349), al-Ta'rīf bi-l-muṣṭalaḥ al-šarīf, Cairo 1894.
• Ibn al-Ṭiqṭaqā, Fakhrī fī al-ādāb al-ṣulṭāniyya wa al-duwal al-islāmiyya, Paris 1895.

2.2. Secondary sources

• Sprenger A.,  Die Post- und Reiserouten des Orients, Leipzig, 1864.
• Bligh-Abramski I., “Evolution versus Revolution: Umayyad Elements in the 'Abbasid Regime 133/750–320/932”, Der Islam 65, (1988), 226–43.
• Bravmann  M., “The state archives in the early Islamic era”, Arabica 15, (1969), 87-89.
• Carrié J.-M., “Cursus Publicus,” in G. Bowersock, O. Grabar, and P. Brown eds., Late Antiquity: A Guide to the Post-Classical World, Princeton, 1999.
• Darādkeh Ṣ., “al-Barīd wa ṭuruq al-muwāṣalāt fī bilād al-šām fī al-‘aṣr al-‘abbāsī”, proceedings of the fifth international conference- Arabic section, Amman, 1991, 191-207.
• Dvornik F., The origins of intelligence services, New jersey, 1974.
• Elad A., “Aspects of the Transition from the Umayyad to the Abbasid Caliphate”, Jerusalem Studies in Arabic and Islam 19, (1995), 89–132.
• Goitein S. D., “The commercial mail service in medieval Islam”, Journal of the American oriental society 84,  (1964), 118-123.
• Heck P.L., The construction of knowledge in Islamic civilization: Qudāma b. Ja‘far and his kitāb al-ḫarāğ wa ṣinā‘at al-kitāba, Leiden, 2002.
• Sa'dawī N., Niẓam al-barīd fī ’l-dawla al-islāmiyya, Cairo, 1953.
• Silverstein A., “A new source on the early history of the Barīd”, al-Abḥāth 50-1, (2002-3), 121-134.
• Silverstein A., “On some aspects of the Abbasid Barīd”,  in J. E. Montgomery ed., Abbasid studies: occasional papers of the school of the Abbasid studies, Leuven, 2004, 23-32.
• Silverstein A., Postal system in the pre-modern Islamic world, Cambridge, 2007.
• Silverstein A., “Etymologies and Origins: A Note of Caution”, British Journal of Middle Eastern Studies 28/1, (2001), 92–4.
• Sourdel D., “Barīd,” EI², I, 1045.

2.3. Documentary sources

• Raghib Y., "Lettres de service au maître de poste d'Ashmun", Archéologie Islamique 3, (1992), 5-16.
• Silverstein A., “Documentary evidence for the history of the Barīd”, In P. M. Sijpesteijn and L. Sundelin eds., Arabic Papyrology and the History of Early Islamic Egypt, Leiden, 2004, 153–62.

3. Protocols

• Delattre A., “la réutilization des protocols aux époques byzantine et arab”, in Frösén J. et al. eds., Proceedings of the 24^th international congress of papyrology, Helsinki, 2007, 215-220.
• Grohmann A., CPR III =[Corpus Papyrorum Raineri, Pt. 1, Allgemeine Einführung in die arabischen Papyri; Pt. 2, Protokolle], Vienna, 1924.
• Grohmann A., Arabic Papyri in the Egyptian Library I, Cairo, 1934.
• Grohmann A., From the world of Arabic papyri, Cairo, 1952.
• Grohmann A., Einführung und Chrestomathie zur arabischen Papyruskunde. I: Einführung, Prag, 1954.

4. Safe conducts/work permits

• Frantz-Murphy G., CPR XXI =[Arabic Agricultural Leases and Tax Receipts from Egypt, 148-427 A.H./ 765-1035 A.D.], Vienna, 2001.
• Frantz-Murphy G., “Identity and security in the Mediterranean world ca. AD 640 – ca. 1517,” in G. Traianos ed., proceedings of the 25th international congress of Papyrology, Ann Arbor, 2010, 253-264.
• Raghib Y., "Sauf-conduits d'Égypte Omeyyade et Abbasside,” Annales Islamologiques31, (1997), 143-168.
• Schaten S., “Reiseformalitäten im frühislamischen Ägypten”, BSAC 37 (1998), 91-100
• Wansbrough J. E., “The Safe-Conduct in Muslim Chancery Practice”, Bulletin of the School of Oriental and African Studies 34, (1971), 20-35.

1. Agriculture

• Banaji, J., “Late Antique Legacies and Muslim Economic Expansion”, in Haldon J. ed., Money, power and politics in early Islamic Syria: a review of current debates, Farnham-Burlington, 2010, 165-180.
• Bonneau D., Le régime administrative de l’eau du Nil dans l’Egypte grecque, romaine et byzantine, Leiden, 1993.
• Fairchild Ruggles, D., “The countryside: The Roman Agricultural and Hydraulic legacy of the Islamic Mediterranean”, in Jayyushi S., Holod R., Petruccioli A., Raymond A. ed., The City in Islamic World, Leiden, 2008, 795-816.
• Morelli F., “Nuovi' documenti per la storia dell'irrigazione nell'Egitto bizantino. SB XVI 12377, P.Bad. IV 93, SPP X 295-299, e altri”, ZPE 126 (1999) 195-201. (download here)
• Müller-Wodarg D., “Die Landwirtschaft Ägyptens in der frühen Abbāsidenzeit 750-969 n. Chr. (132-358 d. H.)”, Der Islam 31 (1954), 174-227; 32 (1957), 14-78; 141-67; 33 (1958), 310-21.
• Wilfong T.G., “Agricultural among the Christian Population of Early Islamic Egypt: Practice and Theory”, in Bowman A.K., Rogan E. eds., Agriculture in Egypt from Pharaonic to Modern Times, Proceedings of the British Academy 96, Oxford, 1999, 217–35.

2. Landholding

• Al-Qāḍī W., “The Names of Estates in State Registers before and after the Arabization of the Dīwāns”, in Borrut A., Cobb P., Umayyad legacies, Medieval memories from Syria to Spain, Leiden, 2010, 255-280.

• Bagnall R. S., “Landholding in Late Roman Egypt: the distribution of wealth”, Journal of Roman Studies 82 (1992), 128-49.
• Duri A.A., “The Origins of ‘Iqta’ in Islam”, Al-Abhath 22 (1969), 3-22.
• Frantz-Murphy G., “Land Tenure and Social Transformation in Early Islamic Egypt”, in Khalidi T. ed., Land Tenure and Social Transformation in the Middle East, Beirut, 1984.
• Frantz-Murphy G., “Land-Tenure in Egypt in the First Five Centuries of Islamic Rule (Seventh-Twelfth Centuries AD)”, in Bowman A.K., Rogan E. eds, Agriculture in Egypt from Pharaonic to Modern Times, Proceedings of the British Academy 96, Oxford, 1999, 237–66.
• Gascou J., “Les grands domaines, la cité et l’état en Égypte byzantine (Recherches d’histoire agraire, fiscale et administrative)”, Travaux et Mémoires 9 (1985), 1-90.
• Hardy E.R., The large estates of Byzantine Egypt, New York, 1931. 
  Hickey T.M., “Aristocratic landowning and the economy of Byzantine Egypt”, in Bagnall R.E. ed., Egypt in the Byzantine World 450-700, Cambridge, 2007, 288-308.
• Kennedy H., “Elite income in the Early Islamic State”, in Haldon J., Conrad L.I. eds., The Byzantine and Early Islamic Near-East: Elites old and new, LAEI VI, Princeton, 2004, 13-28.
• Lecker M., “The Estates of 'Amr b. al-‘Āṣ in Palestine”, BSOAS 52/1 (1989), 24-37. 
  Legendre M., “Caliphal estates and state policy over landholding: Late antique patterns and innovations in pre-iqṭā‘ Egypt”, in Authority and control in the countryside, Proceeding of the first conference on Late Antiquity and Early Islam: Continuity and Change in the Mediterranean 6th-10th century, Leiden, forthcoming.
• Lev Y., State and society in Fatimid Egypt, Leiden, 1991.
• Lo Cascio E. ed., Terre, proprietari e contadini dell'impero romano, Dall’affitto agrario al colonato tardoantico, Rome, 1997.
• Morimoto K., “Land tenure in Egypt during the Early Islamic period”, Orient 11 (1975), 109-153.
• Morony M.G., “Landholding in Seventh-Century Iraq: Late Sassanian and Early Islamic patterns”, in Udovitch A.L. ed., The Islamic Middle-East 700-1900, Princeton, 1981.
• Richter T.S., “Cultivation of Monastic Estates in Late Antique and Early Islamic Egypt: Some Evidence from Coptic Land Leases and Related Documents”, in Boud’hors A., Clackson J., Louis C. and Sijpesteijn P. eds, Monastic Estates in Late Antique and Early Islamic Egypt: Ostraca, Papyri, and Essays in Memory of Sarah Clackson, Cincinnati, 205–215.
• Sato T., State and rural society in Medieval Islam, Leiden, 1997.
• Sijpesteijn P.M., “Landholding Patterns in Early Islamic Egypt”, Journal of Agrarian Change 9/1 (2009), 120– 133.

3. Administrative practices related to agriculture and landholding

• Al-Qādi W., “Population Census and Land Surveys under the Umayyads (41–132/661–750)”, Der Islam 83 (2006), 341-416.
• Banaji J., Agrarian Change in Late Antiquity: Gold, Labour, and Aristocratic Dominance, Oxford, 2001. 
  Cooper R.S., Ibn Mammātī’s Rules for the Ministries. Translation with Commentary of the Qawānīn al-Dawāwīn, PhD Dissertation, University of California Berkeley, 1966.
• Cooper R.S., “Land Classification Terminology and the Assessment of the Kharāj Tax in Medieval Egypt”, Journal of the Economic and Social History of the Orient 17 (1974), 91-102.
• Frantz-Murphy G., The Agrarian Administration of Egypt from the Arabs to the Ottomans, Supplement aux. Annales Islamologiques 9, Cairo, 1986.
• Frantz-Murphy G., Arabic agricultural leases and tax receipts from Egypt, 148-427 A.H./765-1035 A.D., CPR XXI, Vienne, 2001.
• Morelli F., “Agri deserti (mawāt), fuggitivi, fisco, una κλήρωσις in più in SPP VIII 1183”, ZPE 129 (2000), 167-78. (download here)
• Noth A., “Some remarks on the ‘nationalisation' of conquered lands at the time of the Umayyads”, in Khalidi T. ed., Land Tenure and Social Transformation in the Middle East, Beirut, 1984, 223-228. 
  Poliak A.N., “Classification of Lands in the Islamic Law and its Technical Terms,’ The American Journal of Semitic Languages and Literatures 57 (1940), 50-62.
• Wipszycka E., Les ressources et les activités économiques des églises en Egypte du IVe au VIIIe siècle, Bruxelles, 1972.
• Wickham C., Framing the Early Middle Ages: Europe and the Mediterranean 400–800, Oxford, 2005, 259-302.

4. Related medieval sources

• Abū Yūsuf (d. 182/798), Kitāb al-kharāj, ed. M.I. al-Bannā, Cairo 1981 tr. Ben Shemesh, Leiden, 1969.
• Ibn ‘Ādam al-Qurašī (m. 203/818), Kitāb al-ḫarāğ, ed. H. Mu’nis, Cairo, 1987.
• Abū ‘Ubayd b. Sallām (d. 224/838), Kitāb al-amwāl, ed. M.Kh. Harrās, Cairo, 1389/1969.
• Ibn ‘Abd al-Ḥakam (d. 257/871), Futūḥ Miṣr, ed. Ch. Torrey, The History of the Conquests of Egypt, North Africa and Spain, New Haven, 1922.
• Al-Balādurī, (d. 279/892), Futūḥ al-buldān, ed. M.J. de Goeje, Leiden 1866 (repr. 1992).
• Al-Ṭabarī (d. 310/923), Tārīḫ al-rusul wa al-mulūk, ed. M.J. de Goeje et al., Leiden 1964-5.
• Ibn Yūnus (d. 347/958), Tārīḫ Ibn Yūnus al-Miṣrī, éd. ‘A. ‘Abd al-Fattāḥ, Beyrouth, 2000.
• Al-Kindī (d. 350/969), Kitāb al-wulāt wa kitāb al-quḍāt, ed. R. Guest, The Governors and Judges of Egypt, Leiden 1912.
• Māwardī (d. 450/1058), Kitāb al-Aḥkām al-sulṭāniyya, ed. M. Enger, Bonn 1853/1909.
• Ibn Mammātī (d. 606/1209), Kitāb qawānīn al-dawāwīn, ed. A.S. Atiya, Cairo 1943.
• Ibn Duqmāq (d. 809/1406), al-Intiṣār li wāsiṭat ‘iqd al-amṣār, Cairo, 1893.
• Al-Qalqašandī, (d. 821/1418), Subḥ al-a‘šā fî ṣinā‘at al-inša’, Cairo, 1914-1922.
• Al-Maqrīzī (d. 845/1442), al-Mawā‘iẓ wa al-‘i‘tibār fī dikr al-ḫiṭaṭ wa al-Ātār, ed. A.F. Sayyid, London, 2002-2004.
• Ibn al-Ǧiʿān (d. 884/1480), Tuḥfat al-sanīya bi asmā’ al-bilād al-maṣrīya, ed. B. Moritz, Cairo, 1898.

1. Overviews of the entire fiscal system

• Bæk Simonsen J., Studies in the genesis and early development of the caliphal taxation system: with special references to circumstances in the Arab Peninsula, Egypt and Palestine, Kopenhagen, 1988
• Bell H.I., Greek papyri in the British Museum: catalogue with texts, IV: The Aphrodito papyri, Oxford, 1910 [P.Lond. IV]
• Dennett D.C., Conversion and the poll tax in early Islam, Cambridge, Ma., 1950
• Hussein F., Das Steuersystem in Ägypten von der arabischen Eroberung bis zur Machtergreifung der Ṭūlūniden 19-254/639-868 mit besonderer Berücksichtigung der Papyrusurkunden, Heidelberger orientalistische Studien 3, Frankfurt am Main, 1982
• Morimoto K., The fiscal administration of Egypt in the early Islamic period, Asian historical monographs 1, Kyoto, 1981 [+ Gascou J., “De Byzance à l’Islam: les impôts en Egypte après la conquête arabe”, JESHO 26/1 (1983), 97-109]

2. Studies

• Abbott N., “A new papyrus and a review of the adminstration of ‛Ubaid Allāh b. al-Ḥabḥāb”, in Makdisi, G. (ed.), Arabic and Islamic studies in honor of Hamilton A.R. Gibb, Leiden, 1965, 21-35
• Abū Ṣafiyya Ǧ. b. Ḫ., Bardiyyāt Qurra b. Šarīk al-‛Absī, Riadh, 2004
• Becker C.H., Beiträge zur Geschichte Ägyptens unter dem Islam, 2 vols., Strassburg, 1902-1903
• —, “Die Entstehung von ‛Ušr und Ḥarāǵ-Land in Ägypten”, Zeitschrift für Assyriologie 18 (1905), 301-19
• —, Islamstudien: v om Werden und Wesen der islamischen Welt, 2 vols., Leipzig, 1924 & 1932
• Bell H.I., “The Aphrodito papyri”, The journal of Hellenic studies 28 (1908), 97-120
• —, “The administration of Egypt under the ‛Umayyad Khalifs”, Byzantinische Zeitschrift 28 (1928), 278-286
• —, “The Arabic bilingual entagion”, Proceedings of the American philosophical society 89/3 (1945), 531-45
• Ben Shemesh A., Taxation in Islam, 3 vols., Leiden, 1965-1969
• Biedenkopf-Ziehner A., “Christen und Muslime im Spiegel Thebanischer Urkunden des 7.-9. Jh.”, in Beltz W. (ed.), Die koptische Kirche in den ersten drei islamischen Jahrhunderten: Beiträge zum gleichnamigen Leucorea-Kolloquium 2002, Halle, 2003,  41-70
• Carrié J.-M., “L’État à la recherche de nouveax modes de financement des armées (Rome et Byzance, IVe-VIIIe siècles)”, in Cameron A. (ed.), The Byzantine and the early Islamic Near East 3: States, resources and armies, Princeton, N.J., 1995, 27-60
• Casson L., “Tax collection problems in early Arab Egypt”, Transactions and proceedings of the American Philological Association 69 (1938), 274-291
• Chalmeta P., “Consideraciones sobre establecimiento de la fiscalidad musulmana (644-750)”, in Curiel R., Gyselen R. (eds.), Itinéraires d'Orient: hommages à Claude Cahen, Bures-sur-Yvette, 1994, 103-110
• —, “Fiscalité musulmane: au sujet du ṭabl”, in Halff B., et al., L’Orient au coeur: en l’honneur d’André Miguel, Paris, 2001, 217-222
• Cooper R.S., “The assessment and collection of Kharâj in medieval Egypt”, JAOS 96 (1974), 365-382
• Donner F.M., “The formation of the Islamic state”, JAOS 106/2 (1986), 283-296
• Fattal A., Le statut légal des non-Musulmans en pays d’Islam, Recherches 10, Beirut, 1958
• Fahmy A.M., Muslim sea power in the eastern Mediterranean from the seventh to the tenth century A.D., Cairo, 1966²
• Foss C., “Egypt under Mu‛āwiya part II: Middle Egypt, Fusṭāṭ and Alexandria”, BSOAS 72/2 (2009), 259-78
• Frantz-Murphy G., “A comparison of the Arabic and earlier Egyptian contract formularies”, JNES, I: 40 (1981), 203-225, 355-356; II: 44 (1985), 99-114; III: 47 (1988), 105-112; IV, idem., 269-280
• — , “Agricultural tax assessment and liability in early Islamic Egypt”, Atti del XVII congresso internazionale di papirologia, Napels, 1984, III, 1405-1414
• —, “Land tenure and social transformation in early Islamic Egypt”, in Khalidi T., Land tenure and social transformation in the Middle East, Beirut, 1984, 131-139
• —, The agrarian administration of Egypt from the Arabs to the Ottomans, Cairo, 1986
• —, “Conversion in early Islamic Egypt: the economic factor”, in Rāġib Y. (ed.), Documents de l’Islam médiéval: nouvelles perspectives de recherche, Cairo, 1991, 11-17
• —, “Settlement of property disputes in provincial Egypt: the reinstitution of courts in the early Islamic period”, Al-Masāq 6 (1993), 95-105
• —, “Land-tenure in the first five centuries of Islamic rule”, in Bowman A.K., Rogan E. (eds.), Agriculture in Egypt from pharaonic to modern times, Oxford, 1999, 237-266
• —, “The economics of State formation in early Islamic Egypt”, in Sijpesteijn P.M., et al. (eds.), From al-Andalus to Khurasan: documents from the medieval Muslim world, Leiden, 2007, 101-14
• Gascou J., “De Byzance à l’Islam: les impôts en Egypte après la conquête arabe”, JESHO 26/1 (1983), 97-109
• Gibb H.A.R., “The fiscal rescript of ʿUmar II”, Arabica 2 (1955), 1-16
• Gil M., “Religion and realities in Islamic taxation”, Israel oriental studies 10 (1980), 21-33
• Gonis N., “Another look at some officials in early ‘Abbasid Egypt”, ZPE 149 (2004), 189-195
• Grohmann A., “Griechische und lateinische Verwaltungstermini in arabischen Ägypten”, Chronique d’Égypte 12 (1932), 275-385
• —, “Zum Steuerwesen im arabischen Ägypten”, in Actes du Ve Congrès international de papyrologie, Oxford, 30 août - 3 septembre 1937, Bruxelles, 1938, 122-134
• —, “Der Beamtenstab der arabischen Finanzverwaltung in Ägypten in frühislamischer Zeit”, in Braunert H. (ed.), Studien zur Papyrologie und antiken Wirtschaftsgeschichte: Friedrich Oertel zum 80. Geburtstag gewidmet, Bonn, 1964, 120-134
• Hartmann M., “Zur Wirtschaftsgeschichte des ältesten Islams”, Orientalische Litteraturzeitung 7 (1904), cols. 413-425 and 462-468
• Kahle P., “Zu den koptischen Steuerquittungen”, in Luft, U., et. al. (eds.), Festschrift zum 150jährigen Bestehen des Berliner Ägyptischen Museums, Berlin, 283-286
• Katbi, G.K., Islamic land tax – al-kharāj: from the Islamic conquests to the ʿAbbāsid period, London: I.B. Tauris/Hamra (Lebanon): Markaz dirāsāt al-waḥda al-ʿarabiyya, 2010
• Khalidi T., Land tenure and social transformation in the Middle East, Beirut, 1984
• Lammens H., “Études sur le règne du calife Omaiyade Mo‛âwia Ier”, I: Mélanges de l’Université de Saint Joseph 1 (1906), 1-108; II: idem. 2 (1907), 1-172; III: idem. 2 (1908), 145-312
• —, “Le califat de Yazîd Ier”, I: Mélanges de la Faculté Orientale 4 (1910), 233-312; II: idem. 5 (1912),  79-267; III: idem., 712-724; IV: idem. 6 (1913), 401-491; V: idem. 7 (1921), 211-244 (esp. 5, 712-724)
• —, “Les chrétiens à la Mecque à la veille de l’Hégire”, BIFAO 14 (1918), 210-11
• Leyerer C., “Studien zum Rechnungswesen der arabischen Steuerämter”, Archiv Orientální 12 (1941), 85-112
• —, “Die Verrechnung und Verwaltung von Steuern im islamischen Ägypten”, ZDMG 103 (1953), 40-70
• Løkkegaard F., Islamic taxation in the classic period: with special reference to circumstances in Iraq, Copenhagen, 1950
• Maspero J., “Graeco-Arabica”, BIFAO 11 (1914), 155-61
• Mayerson Ph., “Ῥουζικόν and Ῥογά in the post-conquest papyri”, ZPE 100 (1994),  126-128
• —, “An additional note on Ῥουζικόν (Ar. rizq)”, ZPE 107 (1995), 279-281
• Mez A., Die Renaissance des Islâms, Hildesheims, 1922
• Morimoto K., “Land tenure in Egypt during the early Islamic period”, Orient 11 (1975), 109-153
• —, “Muslim controversies regarding the Arab conquest of Egypt”, Orient 13 (1977), 89-105
• Noth A., “Some remarks on the ‘nationalization’ of conquered lands at the time of the Umayyads”, in Khalidi T., Land tenure and social transformation in the Middle East, Beirut, 1984,  223-228
• Palme B., Das Amt des apaitētēs in Ägypten, Vienna, 1989
• Poliak A.N., “La féodalité islamique”, Revue des études islamiques 10 (1936), 247-265
• —, “Classification of lands in the Islamic law and its technical terms”, AJSLL 57 (1940), 50-62
• al-Qāḍī W., “Population census and land surveys under the Umayyads (41-132/661-750)”, Der Islam 83 (2006), 341-416
• ar-Rayyis M.Ḍ.D., al-Ḫarāǧ wa-n-nuẓum al-māliyya fī ad-dawla al-islāmiyya, Cairo, 1959
• Robinson C.F., “Neck-sealing in early Islam”, JESHO 48 (2005), 401-441
• Schmelz G., Kirchliche Amtsträger im spätantiken Ägypten nach den Aussagen der griechischen und koptischen Papyri und Ostraka, München/Leipzig, 2002
• Sijpesteijn P.M., “The Arab conquests of Egypt and the beginning of Muslim rule”, in Bagnall R.S. (ed.), Egypt in the Byzantine world, 300-700, Cambridge, 2007, 437-459
• Simonsen à Bæk Simonsen in section I
• Sprengling M., “From Persian to Arabic”, AJSLL 56 (1939), 175-224, 325-336
• Tabātabā’ī, H.M., Kharāj in Islamic Law, London, 1983
• Tagher J., Christians in Muslim Egypt: an historical study of the relations between Copts and Muslims from 640 to 1922, Arbeiten zum spätantiken und koptischen Ägypten 10, Altenberge, 1998
• Wellhausen J., Das arabische Reich und sein Sturz, Berlin, 1902
• Wipszycka E. Les ressources et les activités économique des églises en Égypte du IVe au VIIIe siècle, Brussels, 1972
• Worp K.A., “Studien zu spätgriechischen, koptischen und arabischen Papyri”, BSAC 26 (1984), 99-108
• —, “Tables of tax receipts on Greek ostraca from late Byzantine and early Arab Thebes”, Analecta papyrologica 4 (1992), 49-55
• —, “Coptic tax receipts”, Tyche 14 (1999), 309-24
• Zayyāt Ḥ. “Ḫarāǧ al-adyira wa-ǧizyat ar-ruhbān”, Al-Mašriq 36 (1938), 401-416
• —, “al-Ǧawālī aw ǧizyat ru’ūs an-naṣārā fī al-islām”, Al-Mašriq 41 (1947), 1-12

3. Published documents (+ translations)

3.1. Arabic documents

• Abbott N., The Ḳurrah papyri from Aphrodito in the Oriental Institute, dissertation, University of Chicago, 1938 (reprinted in Studies in ancient oriental civilization 15 (1938)) [P.Qurra]
• Abbott N., “A new papyrus and a review of the administration of ‛Ubaid Allāh b. al-Ḥabḥāb”, in Makdisi G. (ed.), Arabic and Islamic studies in honor of Hamilton A.R. Gibb, Leiden, 1965,  21-35
• Abū Ṣafiyya Ǧ. b. Ḫ., Bardiyyāt Qurra b. Šarīk al-‛Absī, Riadh, 2004
• Becker C.H. (ed.), Papyri Schott-Reinhardt I, Heidelberg, 1906 [P.Heid.Arab. I]
• Becker C.H., “Papyrusstudien”, ZA 22 (1906), 137-154
• Becker C.H., “Neue arabische Papyri des Aphroditofundes”, Der Islam 2 (1911), 245-268
• Becker C.H., “Zu Hofmeier’s Papyrusstudien Bd. IV 97ff.”, Der Islam 4 (1913), 313-14
• Boud’hors A., et al. (eds.), Monastic estates in late antique and early Islamic Egypt: ostraca, papyri, and essays in memory of Sarah Clackson, Cincinnati, 2009 [P.Clackson]
• David-Weill J., “Papyrus arabes du Louvre II”, JESHO 14/1 (1971), 1-24
• Diem W., “Der Gouverneur an den Pagarchen: ein verkannter Papyrus vom Jahre 65 der Hiǧra”, Der Islam 60 (1983), 104-111
• Diem W., “Einige frühe amtliche Urkunden aus der Sammlung Papyrus Erzherzog Rainer (Wien)”, Le Muséon 97 (1984a), 109-58
• Diem W., “Philologisches zu den arabischen Aphrodito-Papyri”, Der Islam 61 (1984b), 251-75
• Diem W., “Drei amtliche Schreiben aus frühislamischer Zeit (Papyrus Erzherzog Reiner, Wien)”, JSAI 12 (1989), 146-65
• Diem W., Arabische Briefe auf Papyrus und Papier aus der Heidelberger Papyrus-Sammlung, Wiesbaden, 1991 [P.Heid.Arab. II]
• Diem W., Arabische Briefe aus des 7.-10. Jahrhundert, Vienna, 1993 [CPR XVI]
• Diem W., “Philologisches zu arabischen Steuerquittungen aus Ägypten (8.-11. Jahrhundert)”, Wiener Zeitschrift für die Kunde des Morgenlandes 96 (2006), 55-111
• Diem W., Arabische Steuerquittungen des 8. bis 11. Jahrhunderts: aus der Heidelberger Papyrussammlung und anderen Sammlungen , Wiesbaden, 2008
• Frantz-Murphy G., “Papyrus agricultural contracts in the Oriental Institute Museum from third/ninth century Egypt”, in Curiel R., Gyselen R. (eds.), Itinéraires d'Orient: hommages à Claude Cahen, Bures-sur-Yvette, 1994, 119-131
• Frantz-Murphy G., Arabic agricultural leases and tax receipts from Egypt: 148-427 A.H./765-1035 A.D., Vienna, 2001 [CPR XXI]
• Grohmann A., “Probleme der arabischen Papyrusforschung”, I: Archiv Orientální 3 (1931), 381-394; II: idem. 5 (1933), 273-283; III: idem. 6 (1934), 125-149, 377-398
• Grohmann A., “Aperçu de papyrologie arabe”, Études de papyrologie 1 (1932), 23-95
• Grohmann A., Arabic papyri in the Egyptian Library, 6 vols., Cairo, 1934-1974 [P.Cair.Arab. I-VI]
• Grohmann A., Edizione di testi arabi, in Vogliano A. (ed.), Papiri della R. Università di Milano, Milano, 1937, I, 241-269 [P.Mil.Vogl.]
• Grohmann A., “Ein arabischer Steuerpapyrus aus der Sammlung der Papyrus Erzherzog Rainer”, Zeitschrift für die neutestamentliche Wissenschaft und die Kunde des älteren Kirche 37 (1938), 52-3
• Grohmann A., “New discoveries in Arabic papyri: an Arabic tax-account book (inv. no. 1400) found in Umm  el-Bureigât (Tebtynis) in 1916”, Bulletin de l’Institut de l’Égypte 32 (1949-1950), 159-170
• Grohmann A., From the world of Arabic papyri, Cairo, 1952 [P.World, 132]
• Grohmann A., “New discoveries in Arabic papyri II”, Bulletin de l’Institut de l’Égypte 35 (1952-1953), 159-169
• Grohmann A., “Ein Qorra-Brief vom Jahre 90 H.”, in Weidner E.F. (ed.), Aus fünf Jahrtausenden morgenländischer Kultur: Festschrift Max Freiherr von Oppenheimer zum 70. Geburtstag, Berlin, 1933, 37-40
• Hofmeier K.W., “Beiträge zur arabischen Papyrusforschung”, Der Islam 4 (1913), 97-120
• Jernstedt P., Die Kome-Aphrodito Papyri der Sammlung Lichacov, Tiflis, 1927 [P.Ross.Georg. IV 27 I h]
• Karabacek J, “Der Papyrusfund von el-Faijûm”, Denkschriften der kaiserlichen Akademie der Wissenschaften, phil.-hist. Classe 33 (1883), 207-42
• Khan G., Selected Arabic papyri, London, 1992 [P.Khalili I]
• Khan G., Arabic documents from early Islamic Khurasan, London, 2007 [P.Khalili II]
• Muġāwirī S., al-Alqāb wa-asmā’ al-ḥurf wa-al-waẓā’if fī ḍaw’ al-bardiyyāt al-‛arabiyya, vol. 3, Cairo, 2002
• Rāġib Y., “Lettres arabes”, Annales islamologiques 14 (1978), 15-35
• Rāġib Y., “Sauf-conduits d’Égypte omeyyade et abbaside”, Annales Islamologiques 31 (1997), 143-168
• Rāġib Y., “Lettres nouvelles de Qurra b. Šarīq”, JNES 40 (1981), 173-187
• Rāġib Y., “Un papyrus arabe de l’an 22 de l’hégire”, in Alleaume G., Denoix S., Tuchscherer M. (eds.), Histoire, archéologies, littératures du monde musulman: mélanges en l’honneur d’André Raymond, Cairo, 2009, 363-72
• Rémondon R., “Cinq document arabes d’Edfou”, Mélanges islamologiques 2 (1954), 103-12
• Sijpesteijn P.M., “Profit following responsibility: a leaf from the records of a third/ninth century tax-collecting agent”, JJP 31 (2001), 91-132
• Sijpesteijn P.M., “Landholding patterns in early Islamic Egypt”, Journal of agrarian change 9/1 (2009), 120-133
• Sijpesteijn P.M., Shaping a Muslim state: papyri related to a mid-eighth-century Egyptian official, forthcoming
• Stoetzer W.F.G.J., Worp K.A., “Eine arabische-griechische Steuerquittung aus Ägypten: P. Vindob. G 39744,” ZPE 50 (1983), 141-6
• Stoetzer W.F.G.J., Worp K.A., “Zwei Steuerquittungen aus London und Wien,” Tyche 1 (1986), 195-202

3.2. Coptic documents

• Bagnall R.S., “Notes on Greek and Egyptian ostraka”, Euchoria 8 (1978), 143-50
• Bagnall R.S., “Ostraka from the Yale collection”, BASP 16/1-2 (1979), 3-11
• Bell H.I., Greek papyri in the British Museum: catalogue with texts, IV: The Aphrodito papyri, Oxford, 1910 [appendix edited by W.E. Crum] [P.Lond. IV]
• Biedenkopf-Ziehner A., Koptische Ostraka, 2 vols., Wiesbaden, 2000 [I = O.Brit.Mus.Copt. II (15); II = O.Ashm.Copt. (4-15)]
• Boud’hors A., “Papyrus de Clédat au Musée du Louvre”, in C. Fluck et al. (eds), Divitiae Aegypti: koptologische und verwandte Studien zu Ehren von Martin Krause, Wiesbaden, 1995, 29-35
• Boud’hors A., “Reçus d’impôt coptes de Djémé”, CRIPEL 18 (1996), 161-75 [+ N. Gonis in Tyche 14 (1999), 332]
• Boud’hors A., “L’apport de papyrus postérieurs à la conquête arabe pour la datation des ostraca coptes de la tombe TT29”, in Sijpesteijn P.M., et al. (eds.), From al-Andalus to Khurasan: documents from the medieval Muslim world, Leiden, 2007, 115-126
• Boud’hors A., et al., Monastic estates in late antique and early Islamic Egypt: ostraca, papyri, and essays in memory of Sarah Clackson, Cincinnati, 2009 [P.Clackson]
• Clackson S.J., Coptic and Greek texts related to the hermapolite monastery of Apa Apollo, Oxford, 2000
• Crum W.E., “Koptische Zünfte und das Pfeffermonopol”, ZÄS 60, 1925, 103-111
• Delattre A., “Le reçu de taxes O.Brux. Inv. E. 375”, Chronique d’Égypte 77 (2002), 361-368
• Delattre A., “Reçus de taxe et marine arabe”, APF 48 (2002), 156-158
• Delattre A., Papyrus coptes et grecs du monastère d’apa Apollô de Baouît conservés aux Musées royaux d’Art et d’Histoire de Bruxelles, Mémoires de las Classe des Lettres, 3e série, 43, Bruxelles, 2007 [P.Brux.Bawit]
• Delattre A., “Cinq entagia coptes”, APF 54 (2008), 79-86
• Gascou J., “Ostraca de Djémé”, BIFAO 79 (1979), 77-86
• Gonis N., “Tax receipts on Coptic and Greek ostraca re-read”, ZPE 147 (2004), 157-63
• Hintze F., “Koptische steuerquittungsostraka der berliner Papyrus-Sammlung”, Festschrift zum 150jährigen Bestehen des berliner Ägyptischen Museums, Berlin, 1974, 271-81
• Hodak S., Richter T.S. & Steinmann F., Coptica: koptische Ostraka und Papyri, koptische und griechische Grabstelen aus Ägypten und Nubien, spätantike Bauplastik, Textilien und Keramik, Berlin: Manetho Verlag, 2013
• Husselman E.M., “Some Coptic documents dealing with the poll-tax”, Aegyptus 31 (1951), 332-338
• Kahle P.E., Bala’izah: Coptic texts from Deir el-Bala’izah in Upper Egypt, 2 vols., London, 1954 [P.Bal.]
• Kuhn M. & Van der Vliet J., “A Coptic ostracon mentioning the village of Trekatan (O.Alexandria 28373)”, Journal of Coptic studies 12 (2010), 81-5
• MacCoull L.S.B., Coptic documentary papyri from the Beinecke Library (Yale University), Cairo, 1986 [P.YaleCopt.]
• Schenke G., “P.Köln 387-389: Drei Steuerquittungen”, in P.Köln IX, 211-220.
• Schenke G., “P.Köln 491: Steuerquittung”, in P.Köln XII, Paderborn, 2010, 186-9
• Sijpesteijn P.J., “Some Coptic tax receipts for diagraphon”, Enchoria 14 (1986), 111-5
• Stefanski E. & Lichtheim M., Coptic ostraca from Medinet Habu, Chicago, 1952
• Till W.C., “Die koptischen Steuerquittungsostraka der wiener Papyrussammlung”, Orientalia 16 (1947), 525-43
• Till W.C., Die koptischen Rechtsurkunden der Papyrussammlung der Österreichischen Nationalbibliothek, Vienna, 1958 [CPR IV]
• Till W.C., Die koptischen Ostraka der Papyrussammlung der Österreichischen Nationalbibliothek, Graz, 1960 [O.Vind.Copt.]
• Till W.C., Die koptischen Rechtsurkunden aus Theben, Sitzungsberichte der Österreichische Akademie der Wissenschaften, philosophisch-historische Klasse 244/3, Vienna, 1964
• Wilfong T.G., “Greek and Coptic texts from the Oriental Institute Museum exhibition ‘Another Egypt’”, BASP 29 (1992), 85-95
• Wilfong T.G., “Two Coptic tax receipts from Jeme in the Kelsey Museum”, Bulletin of the University of Michigan Museums of Art and Archaeology 15 (2003-4), 88-91
• Wipszycka E., “Les reçus d’impôts et le bureau des comptes des pagarchies aux VIe-VIIe siècles”, Journal of juristic papyrology 16-7 (1971), 105-16

3.3. Greek documents

• Abū Ṣafiyya Ǧ. b. Ḫ., Bardiyyāt Qurra b. Šarīk al-‛Absī, Riadh, 2004 [gives an Arabic translation of many Greek Qurra papyri]
• Bagnall R.S., Sijpesteijn P.J., & Worp K.A. (eds.), Greek ostraka: a catalogue of the Greek ostraka in the National Museum of Antiquities at Leiden, with a chapter on the Greek ostraka in the Papyrological Institute of the University of Leiden, 2 vols., Zutphen, 1980 [O.Leid.]
• Bell H.I., Greek papyri in the British Museum: catalogue with texts, IV: The Aphrodito papyri, Oxford, 1910 [P.Lond. IV]; V: Oxford, 1917 [P.Lond. V]
• Bell H.I., “Translations of the Greek Aphrodito papyri in the British Museum”, Der Islam 2 (1911), 269-283, 372-384; 3 (1912), 132-140, 369-373; 4 (1913), 4-8, 87-96
• Bell H.I., “A requisitioning order for taxes in kind”, Aegyptus 31 (1951), 307-312 [+ Keenan J.G., “Two notes on P. Merton II 100”, ZPE 16 (1975), 43-46]
• Boud’hors A. et al., Monastic estates in late antique and early Islamic Egypt: ostraca, papyri, and essays in memory of Sarah Clackson, Cincinnati, 2009 [P.Clackson]
• Cadell H., “Nouveaux fragments de la correspondance de Ḳurrah ben Sharik”, Recherches de papyrologie 4 (1967), 107-160
• Clackson S.J., Coptic and Greek texts related to the hermapolite monastery of Apa Apollo, Oxford, 2000 [P.Mon.Apollo]
• Delattre A., “Trois papyrus du monastère de Baouît”, BIFAO 112 (2012), pp. 101-10
• Diethart J., “Listen und Verzeichnisse byzantinisch-arabischer Zeit aus der papyrussammlung der Österreichischen Nationalbibliothek”, Archiv für Papyrusforschung und verwandte Gebiete 45 (1999), 57-68 [no documents from the 7th or succeeding centuries]
• Gascou J., “Papyrus grecs inédits d’Apollônos Anô”, in: Jean Vercoutter (ed.), Hommages à la mémoire de Serge Sauneron, II: Égypte post-pharaonique, Cairo, 1979, 25-34
• Gascou J., “Documents grecs des époques byzantine et arabe”, in Vercoutter J. (ed.), Livre centenaire, 1880-1980, Cairo, 1980, 323-328
• Gonis N., “Eight fragmentary Harris papyri”, Analecta papyrologica 10-11 (1998-9), 65-78
• Gonis N., “Ten documentary fragments from Aberdeen”, Analecta papyrologica 12 (2000), 189-199
• Gonis N., “Two fiscal registers from early Islamic Egypt (P.Vatic. Aphrod. 13, SB XX 14701)”, JJP 30 (2000), 21-9
• Gonis N., “Two poll-tax receipts from early Islamic Egypt”, ZPE 131 (2000), 150-154
• Gonis N., “Abbreviated nomismata in seventh- and eighth-century papyri: notes on palaeography and taxes”, ZPE 136 (2001), 119-122
• Gonis N., “Reconsidering some fiscal documents from early Islamic Egypt”, ZPE 137 (2001), 225-228
• Gonis N., “Hermopolite localities and splinter nomes”, ZPE  142 (2003), 176-184
• Gonis N., “Five tax receipts from early Islamic Egypt”, ZPE 143 (2003), 149-157
• Gonis N., “P. Vindob. G 14965 (= CPR IX 67) + 18880: requisitioned workers in eighth-century Egypt”, ZPE 145 (2003), 209-211
• Gonis N., “J.G. Tait reads O.Ashm.Shelton”, ZPE 150 (2004), 194-196
• Gonis N., “Tax receipts on Coptic and Greek ostraca re-read”, ZPE 147 (2004), 157-63
• Gonis N., “Arabs, monks, and taxes: notes on documents from Deir el-Bala’izah”, ZPE 148 (2004), 213-224
• Gonis N., “Reconsidering some fiscal documents from early Islamic Egypt II”, ZPE 150 (2004), 187-193
• Gonis N., “Reconsidering some fiscal documents from early Islamic Egypt III”, ZPE 169 (2009), 197-208
• Gonis N., “P.Paramone 18: emperors, conquerors and vassals”, ZPE 173 (2010), 133-5
• Gonis N., Morelli F., “A requisition for the ‘commander of the faithful’: SPP VIII 1082 revised”, ZPE 132 (2000), 193-5
• Gonis N., Morelli F., “Two entagia in search of an author”, BASP 39 (2002), 15-27 (download here)
• Grohmann A., “The value of Arabic papyri for the study of the history of mediaeval Egypt”, Proceedings of the Royal Society of Historical Studies 1 (1952),41-56
• Grohmann A., “Greek papyri of the early Islamic period in the collection of archduke Rainer”, Études de papyrologie 8 (1957), 5-43
• Hagedorn D., Worp K.A., “Greek tax receipts from late-Byzantine Akoris”, ZPE 140 (2002), 159-62
• Hickey T.M., Worp K.A., “The dossier of Patermouthios Sidêrourgos: new texts from Chicago”, BASP 34 (1997), 79-109
• Melaerts H., Worp K.A., “Le reçu de taxe O.Brux. inv. E.327”, Chronique d’Égypte 74 (1999), 197-9
• Morelli F., “P.Laur. IV 192: rilettura della γνῶcιc”, Analecta papyrologica 7 (1995), 165-171 (download here)
• Morelli F., Olio e retribuzioni nell’Egitto tardo (V-VIII d.C.), Firenze, 1996
• Morelli F., “Sei καταβολαί in P.Bodl. I 107”, ZPE 115 (1997), 199-200 (download here)
• Morelli F., “P. Vindob. G 42920 e la φιλοτιμία di ‘Umar b. Marwân”, ZPE 121 (1998), 219-221 (download here)
• Morelli F., “CPR IX 52: riepilogo di un registro fiscale?”, ZPE 127 (1999), 123-126 (download here)
• Morelli F., “P.Vindob. G 28018: un ἐντάγιον … e un altro aguale: P. Vindob. G 759”, Tyche 14 (1999), 219-222
• Morelli F., “Tre registri fiscali del periodo arabo”, Eirene 34 (1998), 159-168 (download here)
• Morelli F., “Legname, palazzi e moschee: P.Vindob. G 31 el il contributo dell’Egitto alla prima architettura islamica”, Tyche 13 (1998), 165-90 (download here)
• Morelli F., “Agri deserti (mawât), fuggitivi, fisco: una κλήρωσις in più in SPP VIII 1183”, ZPE 129 (2000), 167-178 (download here)
• Morelli F., “A requisition for the Commander of the Faithful: SPP VIII 1082 revisited”, ZPE 132 (2000), 193-195 (download here)
• Morelli F., “P.Broock. 26: mogli, tasse e ξένιο”, ZPE 130 (2000), 218-222
• Morelli F., “Martelli, grasso, senape e altro ancora in un registro dell’VIII^p: P. Heid. Inv. G 530 + 2926”, Analecta papyrologica 12 (2000), 243-256 (download here)
• Morelli F., Documenta greci per la fiscalità e la amministrazione dell’Egitto Arabo, Textband and Tafelband, Wien: in Kommission bei Hollinek, 2001 [CPR XXII] (download here)
• Morelli F., “P.Laur. III 88 e P.Laur. IV 182: due attestazioni in più per la chiesa di S. Theodoros degli ἀγοραῖοι (e una in meno per il διάγραφον ‘bizantino’)”, ZPE 138 (2002), 154-156 (download here)
• Morelli F., “Gonachia e kaunakai nei papiri”, JPP 32 (2002), 55-81 (download here)
• Morelli F., “Requisizioni e prezzi in SPP X 215 (Un papiro ‘ossirinchita’ dell’VIII secolo)”, ZPE 138 (2002), 149-53 (download here)
• Norsa M., “Una circolare ai ΠΑΓΑΡΧΟΙ della Tebaide del secolo VIII”, Annali della Reale Scuola Normale Superiore di Pisa; lettere, storia e filosofia 10 (1941), 155-170
• Packman Z.M., “Two receipts from the Yale collection”, BASP 12 (1975), 13-18
• Pintaudi R., Sijpesteijn P.J., “Tre ostraka copti della Bibliotheca Medicea Laurentiana”, Enchoria 17 (1990), 97-8
• Pintaudi R., Sijpesteijn P.J., “Testi dell’VIII sec. d.C. provenienti da Aphrodito”, ZPE 85 (1991), 279-300
• Poethke G., Sijpesteijn P.J., “Griechische Steuerquittungen früharabischer Zeit der Berliner Papyrus-Sammlung”, APF 33, 1987,  73-77
• Poll I., “Die διάγραφον-Steuer im byzantinischen und früharabischen Ägypten”, Tyche 14 (1999), 237-274
• Rémondon R., “Ordre de paiement d’époque arabe pour l’impôt de capitation”, Aegyptus 32 (1952), 257-264
• Rémondon R., Papyrus grecs d'Apollônos Anô, Cairo, 1953 [P.Apoll.]
• Rémondon R., “P.Hamb. 56 et P.Lond. 1419 (notes sur les finances d’Aphrodito du VIe au VIIIe)”, Chronique d’Égypte 40 (1965), 401-430
• Sarischouli P.Z., “Wiener Papyri aus byzantinischer und arabischer Zeit”, Tyche 12 (1997), 179-88
• Sijpesteijn P.J., “Fourteen ostraca from a private collection”, ZPE 14 (1974), 229-39 [+ Worp K.A., “Note on a Coptic ostracon”, ZPE 85 (1991), 276]
• Sijpesteijn P.J., Worp K.A., Griechische Texte V, Vienna, 1983 [CPR VIII]
• Stoetzer W.F.G.J., Worp K.A., “Eine arabische-griechische Steuerquittung aus Ägypten: P. Vindob. G 39744,” ZPE 50 (1983), 141-6
• Stoetzer W.F.G.J., Worp K.A., “Zwei Steuerquittungen aus London und Wien,” Tyche 1 (1986), 195-202
• Syrkou A., “Two receipts and a loan of money”, APF 49/1 (2003), 43-56
• Viereck P., Griechische und griechisch-demotische Ostraka der Universitäts- und Landesbibliothek zu Strassburg im Elsass, Berlin, 1923 [O.Stras. I 290 + BL VIII 534]
• Wilcken U., Grundzüge und Chrestomathie der Papyruskunde, 4 vols., Leipzig, 1912 [Chrest.Wilck.]
• Wilfong T.G., “Greek and Coptic texts from the Oriental Institute Museum exhibition ‘Another Egypt’”, BASP 29 (1992), 85-95
• Worp K.A., “Studien zu spätgriechischen, koptischen und arabischen Papyri”, BSAC 26 (1984), 99-108
• Worp K.A., “P. Vindob. G 39743: Ein neuer Rashid-Papyrus”, ZPE 58 (1985), 83-5
• Worp K.A., “More ostraka from the Heerlen collection”, ZPE 66 (1986), 131-47
• Worp K.A., “P.Princeton III 140 re-edited”, BASP 24 (1987), 111-124
• Worp K.A., “O.Alexandria inv. 19940: A Greek Poll Tax Receipt from Coptic Egypt”, BSAC 42 (2003), 99-102

4. Some related medieval literary sources

• Abū ‛Ubayd al-Qāsim b. Sallām (d. 224/837), Kitāb al-amwāl, ed. ‛Imāra A.D.M., Cairo, 2009
• Abū Yūsuf (d. 182/798), Kitāb al-ḫarāǧ, ed. al-Bannā M.I., Cairo, 1933, tr. Ben Shemesh, Leiden, 1969
• Ibn ‛Abd al-Ḥakam (d. 257/871), Futūḥ Miṣr, ed. Torrey C., New Haven, 1922.
• Al-Kindī (d. 350/961), Kitāb al-wulā wa-kitāb al-quḍā, ed. Guest R., Leiden, 1912.
• Al-Maḫzūmī (d. 585/1189): Kitāb al-minhāǧ fī ‛ilm ḫarāǧ Miṣr; eds. Cahen C., Rāġib Y., Cairo, 1986 and Frantz-Murphy G., Cairo, 1986
• Qudāma b. Ǧaʽfar (d. c. 320/932) Kitāb al-ḫarāǧ wa-ṣinā‛at al-kitāba, Baghdad, 1981
• Yaḥya ibn Ādam (d. ca. 203/818), Kitāb al-ḫarāǧ, ed. Juynboll T.W.J., Leiden 1896, tr. Fagnan E., Livre de l’impot foncier (Kitâb al-kharâj), Paris, 1921

Agriculture, landholding, administrative practices related to agriculture and landholding, related medieval sources.

See "State: Bibliography of agriculture and landholding"

By M.A.L. Legendre.

1. General

• ‘Athāmina K., “Arab Settlement during the Umayyad Caliphate”, JSAI 8 (1986), 185-207.
• Bennison A.K., Gascoigne. A.L., eds, Cities in the Pre-Modern Islamic World: the Urban Impact of State, Society and Religion, SOAS/RoutledgeCurzon Studies on the Middle East Series 6, London, 2007.
• Creswell K. A. C., Muslim Architecture of Egypt, Oxford, 1952.
• Gascoigne A.L., The impact of the Arab conquest on late roman settlement in Egypt, PhD dissertation, Cambridge, 2002.
• Hug G., L’habitat rural en Egypte, Cairo, 1930.
• Huzayyin S. A., “The spread of the Arabs and of Islam: its relation to climatic changes and other factors”, BIE 62/3 (1986), 1-21.
• Jones A. H. M., The Cities of the Eastern Roman Provinces, Oxford, 1971².
• Spencer A.J., Brick Architecture in Egypt, Warminster, 1979.
• Timm S., Das christliche-koptische Ägypten in arabischer Zeit. Beihefte Tübinger Atlas
• des Vorderen Orients, Reihe B Nr. 41/1-41/6. Wiesbaden, 1984-1992.
• Van-Staëvel J.P., “Débats autour de la “ville musulmane », Evolution des paysages urbains et de l’économie”, in Bianquis T., Guichard P. ed., Les débuts du monde musulmans VIIème-Xème siècle de Muhammad aux dynasties autonomes, Paris, 2001, 531-546.
• The Mosques of Egypt from 21 H (641) to 1365 H (1946), ed. Egyptian Ministry of Waqfs, London, 1992².

2. Al-Fusṭāṭ and Babylon

• Abbate, W., “Esquisse historique sur Babylon et Fostat”, BIE (3rd serie) 1 (1890), 5-18.
• Bahğat A, Gabriel A., Fouilles d’al-Fousṭâṭ, Paris, 1921.
• Butler A. J., Babylon of Egypt: A Study in the History of Old Cairo, Oxford, 1914.
• Creswell K.A.C., “La mosque de ‘Amru”, BIFAO 32 (1932), 121-166.
• Cortegiani J-P., “Le site : des origines à l’arrivée des Arabes”, in Raymond A. dir., Le Caire, Paris, 2000, 15-55.
• Denoix S., “Founded Cities in the Arab World. From the 7th to the 11th Centuries”, in Jayyushi S., Holod R., Petruccioli A., Raymond A. ed., The City in Islamic World, Leiden, 2008, 115-139.
• Gayraud R.P., Björnesjö S., Denoix S., “Isṭabl ʿAntar (Fostat) 1985. Rapport de fouilles”, AnIsl 22 (1986), 1-26.
• Gayraud R.P., Björnesjö S., Denoix S., Tuchscherer M., “Isṭabl ʿAntar (Fostat) 1986. Rapport de fouilles”, AnIsl 23 (1987), 55-71.
• Gayraud R.P., Björnesjö S., Muller-Woulkoff J.M., Miguet V., Roche V., Saillard M., “Isṭabl ʿAntar (Fostat), 1987-1989. Rapport de fouilles”, AnIsl 25 (1991), 57-87.
• Gayraud R.P., Peixoto X., “ Isṭabl ʿAntar (Fostat) 1990. Rapport de fouilles”, 27 (1993), 225-232.
• Gayraud R.P., Björnesjö S.,Speiser P., “Isṭabl ʿAntar (Fostat) 1992. Rapport de fouilles.28”, AnIsl 28 (1994) 1-27.
• Gayraud R.P., Björnesjö S., Gallo P., Mouton J.M., Paris F., “Isṭabl ʿAntar (Fostat) 1994. Rapport de fouilles”, AnIsl 29 (1995), 1-24.
• Gayraud R.P., “Fostat : évolution d’une capitale arabe du VIIe au XIIe siècle d’après les
• fouilles d’Istabl ‘Antar”, in id. ed., Colloque International d’Archéologie Islamique, Cairo, 1998, 435-460.
• Grossmann P., Le Quesne C., Sheehan, P., “Zur Römischen Festung von Babylon, AltKairo”, Archäologischer Anzeiger 2 (1994), 271-87.
• Herz M., “Babylon und Qasr es-Sam”, Der Islam 8 (1918), 1-14.
• Kubiak W., al-Fustāt, its Foundation and Early Urban Development, Cairo, 1987.
• Loukianoff E., “La forteresse romaine du Vieux Caire”,  BIE 33 (1952), 285-93.
• Monneret de Villard U., “Ricerche sulla topographia di Qasr es-dam”, BSRGE 12 (1923), 205-32 ; BSRGE 13 (1924): 73-94.
• Scanlon G. T., “The Fustat mounds: a shard count 1968”, Archaeology 24 (1971), 220-33.
• Scanlon G.T., “Fustat archeological reconsiderations”, in Colloque international sur l’histoire du Caire 27 Mars -5 Avril 1969, Cairo, 1972, 415-422.
• Scanlon G.T., “The pits of Fustat: problems of chronology”, JEA 60 (1974), 60-78.
• Scanlon G.T., “Fustat expedition: preliminary report, 1972, part 1”, JARCE 18 (1981), 57-84.
• Scanlon G.T., “al-Fusṭāṭ: the riddle of the earliest settlement”, in King G.R.D., Cameron A. ed., The Byzantine and Early Islamic Near East II: Land Use and Settlement Patterns, Princeton, 1995, 171-179.
• Sheehan P., “The Roman fortress of Babylon in Old Cairo”, in Bailey D. ed. Archaeological Research in Roman Egypt. Ann Arbor, 1996, 95-97.
• Sheehan P., Babylon of Egypt, The archaeology of Old Cairo and the Origins of the City, Cairo, 2010.
• Whitcomb D., “An Umayyad Legacy for the Early Islamic City: Fustạ̄t and the Experience of Egypt”, in Borrut A., Cobb P., Umayyad legacies, Medieval memories from Syria to Spain, Leiden, 2010, 403-416.

3. Tinnīs

• Gascoigne A.L., “The medieval city of Tinnis’’, Egyptian Archaeology 22 (2003), 25–27.
• Lev Y. “Tinnis: an industrial medieval town”, in Barrucand  M. ed., L'Egypte Fatimide: son art et son histoire, Paris, 1999, 83-96.
• Munier H., “Vestiges chrétiens à Tinnis”, ASAE 18 (1917), 72-4.
• Patricolo A., “Rapport sur les anciennes citernes de Tell Tinnis dans le Lac Menzaleh”, Comité de Conservation des Monuments et de 1'Art Arabe Fasc. 17 (1911), 62-68.

4. Umm al-Burīgāt/Tebtynis

• Gayraud R.P., “Tebtynis : quelques notes sur le site islamique”,  in Decobert C. dir., Itinéraires d'Égypte : Mélanges offerts au père Maurice Martin, BEC 107, Cairo, 1992, 31-44.
• Rousset M-O, Marchand S., Laisney D., Robert S., “Tebtynis 1998. Travaux dans le secteur nord”, AnIsl 33 (1999), 185-262.
• Rousset M-O, Marchand S., Foy D., “Secteur nord de Tebtynis (Fayyoum). Mission de 2000”, AnIsl. 35 (2001), 409-489.

5. Al-Ašmūnayn

• Bailey D.M., Excavations at El-Ashmunein IV, Hermopolis Magna, Buildings of the Roman period, London, 1991.
• Roeder G. & al, “Bericht über die Ausgrabungen der Deutschen Hermopolis-Expedition, 1935”, MDAIK 7 (1937), 1-56.
• Roeder G., Hermupolis 1929-1939, Hildesheim, 1959.
• Spencer A.J., Excavations at el Ashmunein 3: the Town, London, 1993.
• Spencer A. J., Bailey D.M., Burnett A., Ashmunein (1982), British Museum Occasional Paper 46, London, 1983.

6. Edfou

• Alliot, M. Rapport sur les fouilles de Tell Edfou, 1932, FIFAO 9, Part 2, Cairo, 1933.
• Alliot, M. Rapport sur les fouilles de Tell Edfou, 1933, FIFAO 10, Part 2, Cairo, 1935.
• Barsanti A.,“Rapport sur les travaux exécutés à Edfou en 1902-1905 (réparations et consolidations)”, ASAE 7(1904), 97-109.
• Bruyere B. & al, Tell Edfou 1937, Cairo, 1937.
• Gascoigne A.L., “Dislocation and Continuity in Early Islamic Provincial Urban Centres: the Example of Tell Edfu’’, MDAIK 61 (2005), 153-89.
• Gueraud O., Rapport sur les fouilles de Tell Edfou, 1928, Cairo, 1929.
• Henne H., Rapport sur les fouilles de Tell Edfou (1921-1922), Cairo, 1924.
• Henne H., Rapport sur les fouilles de Tell Edfou (1923 et 1924), Cairo, 1925.
• Michalowski K. & al, Tell Edfou, 1938, Cairo, 1938.
• Michalowski K. & al., Tell Edfou, 1939, Cairo, 1950.
• Tell Edfou: soixante ans après (1996), Actes du Colloque Franco-Polonais, Le Caire 15 Octobre 1996, Fouilles Franco-Polonaises 4, Cairo, 1999.

7. Other settlements

• ‘Abd al-Maqsoud, M., “Preliminary report on the excavations at Tell el-Farama (Pelusium): first two seasons (1983/4 and 1984/5)”, ASAE 70 (1985), 3-8.
• Björnesjö S., “La Moyenne-Egypte: Exemple d’une approche archéologique dans une province égyptienne”, in Gayraud R.P., ed., Colloque international d’archéologie islamique, Le Caire 3-7 février 1993, TAEI 36, Cairo, 1998, 291-298.
• Gascoigne A.L., Rose P.J., “Fortification, settlement and ethnicity in southern Egypt’’, Proceedings of the 6th International Congress on the Archaeology of the Ancient Near East, May, 5th-10th 2009, Sapienza’ Università di Roma 3, Wiesbaden, 2010, 45-54.
• Gascoigne A.L.  2008, “Between the dams: the forgotten medieval archaeology of the first Nile cataract, Al-‘Usur al-Wusta’’, the Bulletin of Middle East Medievalists 20.2 (2008), 37-45.
• Jaritz H., Rodziewicz M. (1994), “Syene: review of the urban remains and its pottery”, MDAIK 50 (1994): 115-41.
• Keall E.J., “Some observations on the Islamic remains of the Dakhleh Oasis”, JSSEA 11 (1981), 213-23.
• Kessler D., Historische Topographie der Region zwischen Mallawi und Samalut. Beihefte zum Tübinger Atlas des Vorderen Orient, Reihe B, 30. Wiesbaden, 1981.
• Marchand S., Laisney D. (2000), “Le survey de Dendara (1996-1997)”, CCE 6 (2000), 261-98.
• Mustafa M., Jaritz H., “Roman fortress at Nag' el-Hagar: first preliminary report”, ASAE 70 (1985), 21-32.
• Naville E., Ahnas el Medineh, London, 1894.
• Petrie W. M. F., Tanis 2: Nebesheh and Defenneh, London, 1888.
• Petrie W. M. F., Ehnasya 1904, London, 1905.
• Petrie W. M. F., Memphis I, London, 1909.
• Petrie W. M. F., Lahun, London, 1923.
• Quibell J. E., Excavations at Saqqara (1908-9,1909-10): the Monastery of Apa Jeremias, Cairo, 1912.
• Rodziewicz M., Les habitations romaines tardives d'Alexandrie à la lumière des fouilles
• polonaises à Kom el-Dikka, Alexandrie 3, Warsaw, 1984.
• Spencer A.J., Excavations at Tell el-Balamun 1991-1994, London, 1996
• Winlock H.E., Crum W.E., The Monastery of Epiphanius at Thebes I, New York, 1926.

8. Cities etc. in papyri

• Gonis N., “P. Vindob. G 14965 (= CPR IX 67) + 18880, Requisitioned Workers in Eighth-Century Egypt”, ZPE 145 (2003), 209–11.
• Husson G., Oikia : le vocabulaire de la maison privée en Egypte d’après les papyrus grecs, Paris, 1983.
• Kahle P. E., Bala'izah: Coptic Texts from Deir el-Bala'izah in Upper Egypt, Oxford, 1954.
• Morelli F., “Τιμή e μιϲθόϲ: vendita e prestazione di lavoro. Osservazioni sulle relazioni economiche tra artigiano e proprietà nell-Egitto bizantino”, Communizioni dell’Istituto Papirologico “G. Vitelli”, Firenze, 1997, p.28.
• Morelli, F., “Legname, palazzi et moschee P.Vindob. G 31 e il contributo dell'Egitto alla prima architettura islamica”, Tyche 13 (1998), 173-187.
• Morelli F., “Requisizioni e prezzi in SPP X 215 (Un papiro 'ossirinchita' dell'VIII secolo)”, in ZPE 138 (2002), 149-153.
• e testi connessi : Lettere e documenti per la costruzione di una capitale, CPR XXX, Vienna, 2010.

9. Relevant medieval sources (in chronological order)

• Ibn ‘Abd al-Ḥakam (d. 257/871), Futūḥ Miṣr, ed. Ch. Torrey, The History of the Conquests of Egypt, North Africa and Spain, New Haven, 1922.
• al-Balādurī, (d. 279/892), Futūḥ al-buldān, ed. M.J. de Goeje, Leiden 1866 (repr. 1992).
• al-Ṭabarī (d. 310/923), Tārīḫ al-rusul wa al-mulūk, ed. M.J. de Goeje et al., Leiden 1964-5.
• Ibn Yūnus (d. 347/958), Tārīḫ Ibn Yūnus al-Miṣrī, éd. ‘A. ‘Abd al-Fattāḥ, Beyrouth, 2000.
• al-Kindī (d. 350/969), Kitāb al-wulāt wa kitāb al-quḍāt, ed. R. Guest, The Governors and Judges of Egypt, Leiden 1912
• Ibn Mammātī (d. 606/1209), Kitāb qawānīn al-dawāwīn, ed. A.S. Atiya, Cairo 1943.
• Ibn Duqmāq (d. 809/1406), al-Intiṣār li wāsiṭat ‘iqd al-amṣār, Cairo, 1893.
• al-Maqrīzī (d. 845/1442), al-Mawā‘iẓ wa al-‘i‘tibār fī dikr al-ḫiṭaṭ wa al-Ātār, ed. A.F. Sayyid, London, 2002-2004.       
• Ibn al-Ǧiʿān (d. 884/1480), Tuḥfat al-sanīya bi asmā’ al-bilād al-maṣrīya, ed. B. Moritz, Cairo, 1898.
• Ya’qūbī (d. 284/897), Kitāb al-Buldān, ed. M.J. de Goeje, Leiden 1892.

1. Early Islamic economy of Egypt in general

• Ashtor, E., Social and economic history of the Near East in the middle ages, London: 1976
• Banaji, J., “Discounts, weight standards, and the exchange-rate between gold and copper: insights into the monetary process of the sixth century”, Atti dell’accademia romanistica Constantiniana: XII convegno internazionale sotto l’altro patronato del presidente della Repubblica in onore di Manlio Sargenti, Napels: Edizioni scientifiche italiane, 1995, 183-202
• Banaji, J., Agrarian change in late Antiquity: gold, labour, and aristocratic dominance, Oxford: Oxford University Press, 2001
• Banaji, J., “Late antique legacies and Muslim economic expansion”, in: J. Haldon, Money exchange and the economy in the first century of Islam, forthcoming
• Bell, H.I. “The administration of Egypt under the ‛Umayyad khalifs”, Byzantinische Zeitschrift 28 (1928), 278-286
• Bogaert, R., “La banque en Egypte byzantine”, ZPE 116 (1997), 85-140
• Cahen, C., “Y a-t-il eu des corporations professionelles dans le monde musulman classique?”, in: A.H. Hourani & S.M. Stern, The Islamic city, Oxford/Pennsylvania, 1970
• Cahen, C., “Ports et chantiers navals dans le monde mediterranéen musulman jusqu’aux Croisades”, in: La navigazione mediterranea nell’alto medioevo: 14-20 aprile 1977, 2 vols, Spoleto: Presso La sede del centro 1978, I, 299-313
• Calderini, S., “Richerche sull’industria e il commercio dei tessuti in Egitto”, Aegyptus 26 (1946), 13-83
• Crum, W.E., “Koptische Zünfte und das Pfeffermonopol”, ZÄS 60 (1925), 103-11
• Diem, W., Arabische Terminkauf: ein Beitrag zur Rechts- und Wirtschaftsgeschichte Ägyptens im 8. bis 14. Jahrhundert, Wiesbaden: Harrassowitz Verlag, 2006
• Drexhage, H.-J., “Garum und Garumhandel im römischen und spätantiken Ägypten”, MBAH 12/1 (1993), 27-55
• Drexhage, H.-J., “Einige Bemerkungen zu Fleischverarbeitung und Fleischvertrieb nach den griechischen Papyri und Ostraka vom 3. Jh.v. bis zum 7. Jh.n.”, MBAH 16/2 (1997), 97-111
• Drexhage, H.-J., “Zur wirtschaftlichen Situation der Maler (ζωγράφοι) im ptolemäischen, römischen und spätantiken Ägypten nach den Papyri”, in: T. Mattern (ed.) & D. Korol (ass.), Munus: Festschrift für Hans Wiegartz, Münster: Scriptorium, 2000, 71-94
• Drexhage, H.-J., “Einige Bemerkungen zu Geflügelzucht und -handel im römischen und spätantiken Ägypten nach den griechischen Papyri und Ostraka”, I: MBAH 20/1 (2001), 81-95; II: Laverna 12 (2001), 14-20
• Drexhage, H.-J., “Der ἐρεβινθᾶς namens Κοσμᾶς und sein Produkt: zum Anbau und Vertrieb von Kichererbsen nahc dem papyrologischen Befund”, MBAH 21/2 (2002), 10-23
• Drexhage, H.-J., “Zur Haltung von Ziegen im römischen und spätantiken Ägypten nach der papyrologischen Überlieferung”, MBAH 23/1 (2004), 1-17
• Drexhage, H.-J., “Einige Bemerkungen zu dem ταρσικάριοι im römischen und spätantiken Ägypten (3.-8. Jh.n.Chr.)”, MBAH 23/1 (2004), 66-87
• El Abbadi, Mostafa, “Historians and the papyri on the finances of Egypt at the Arab conquest”, in: Roger S. Bagnall et al. (eds.), Proceedings of the sixteenth international congress of papyrology, New York, 24-31 July 1980, Chico: Scholars Press, 1981, 509-16
• Fichman, I.F., “Grundfragen der handwerklichen Produktion in Ägypten vom 4. bis zur Mitte des 7. Jahrhunderts u.Z.”, Jahrbuch für Wirtschaftsgeschichte 1969/4, 149-71
• Förster, H., “Philotheos, der Verwalter Schenute und die Schiffe: ein Wiener Text aus dem Schenute-Archiv”, Tyche 24 (2009), 35-48
• Foote, R.M., “Commerce, industrial expansion and orthogonal planning”, Mediterranean archaeology 13 (2000), 25-38
• Frantz-Murphy, G., “Conversion in early Islamic Egypt: the economic factor”, in: Rāġib, Yūsuf (ed.), Documents de l’Islam médiéval: nouvelles perspectives de recherche, Cairo: Institut français d’archéologie orientale, 1991, pp. 11-17
• Frantz-Murphy, G., “Land-tenure in Egypt in the first five centuries of Islamic rule (seventh-twelfth centuries AD)”, in A.K. Bowman & E. Rogan (eds), Agriculture in Egypt from pharaonic to modern times, Oxford: OUP, 1999, 237-66
• Grohmann, A., “Zum Weizenpreis im arabischen Ägypten”, BIFAO 30 (1930), 541-3
• Hickey, T.M. & Worp, K.A., “The dossier of Patermouthios Sidêrourgos: new texts from Chicago”, BASP 34 (1997), 79-109
• Johnson, A.C. & West, L.C., Byznantine Egypt: economic studies, Princeton, N.J.: Princeton University Press, 1949
• Jones, A.H.M., The Roman economy: studies in ancient economic and administrative history, Oxford: Blackwell, 1974
• Laiou, A.E., “Economic and noneconomic exchange”, in A.E. Laiou (gen. ed.), The economic history of Byzantium: from the seventh through the fifteenth century, Washington, D.C.: Dumbarton Oaks, 2002, II, 681-96
• Laiou, A.E., “Exchange and trade, seventh to twelfth centuries”, in A.E. Laiou (gen. ed.), The economic history of Byzantium: from the seventh through the fifteenth century, Washington, D.C.: Dumbarton Oaks, 2002, II, 697-796
• Lewis, A.R., Naval power and trade in the Mediterranean, A.D. 500-1100, Princeton, 1951
• Maresch, K., Nomisma und nomismata: Beiträge zur Goldgeschichte Ägyptens in 6. Jahrhundert n.Chr., Opladen: Westdeutscher Verlag, 1993 (Papyrologica Coloniensia XXI)
• Morelli, F., Olio e retribuzioni nell'Egitto tardo (V-VIII d.C.), Firenze: Instituto Papyrologico “G. Vitelli”, 1996
• Morelli, F., “Τιμή e μισθός: vendita e prestazione di lavoro. Osservazioni sulle relazioni economiche tra artigiani e proprietà nell’Egitto bizantino”, Comunicazioni dell’Istituto papirologico “G. Vitelli” 2 (1997), 7-29 (download here)
• Morelli, F., “Agri deserti (mawât), fuggitivi, fisco: una κλήρωσις in più in SPP VIII 1183”, in: ZPE, vol. 129, 2000, pp. 167-178 (download here)
• Morony, M.G., “Economic boundaries? Late antiquity and early Islam”, JESHO 47/2 (2004), 166-94
• Morrisson, C., “La monétarisation en Égypte et en Syrie-Palestine du IVe à la fin du VIIe siècle: le témoignage de l’archéologie”, Antiquité tardive 12 (2004), 405-13
• Richter, T.S., “Cultivation of Monastic Estates in Late Antique and Early Islamic Egypt: Some  evidence from Coptic Land Leases and Related Documents”, in Monastic Estates in Late Antique and Early Islamic Egypt. Ostraca, Papyri, and Essays in Memory of Sarah Clackson, eds A. Boud’hors, J. Clackson, C. Louis and P. Sijpesteijn, Oxford: American Society of Papyrologists, 2009, 205–215.
• Rodinson, M., “Le marchand musulman”, in: D.S. Richards (ed.), Islam and the trade of Asia: a colloquium, Oxford: Bruno Cassirer (publishers) ltd., 1970, pp. 21-35
• Scanlon, G.T., “Egypt and China: trade and immitation”, in: D.S. Richards (ed.), Islam and the trade of Asia: a colloquium, Oxford: Bruno Cassirer, 1970, pp. 91-95
• Scheidel, W., “Real wages in early economies: evidence for living standards from 1800 BCE to 1300 CE”, JESHO 53 (2010), 425-62
• Schultz, W.E, “The monetary history of Egypt 642-1517”, in C.E. Petry (ed.). The Cambridge History of Egypt, I: Islamic Egypt 640-1517, Cambridge: Cambridge University Press, 1998, 318-338
• Sijpesteijn, P.M., “Travel and trade on the river”, in: P.M. Sijpesteijn & L. Sundelin (eds.), Papyrology and the history of early Islamic Egypt, Leiden: Brill, 2004, 115-152
• Sijpesteijn, P.M., “A request to buy silk from early Islamic Egypt”, in: Hermann Harrauer & Rosario Pintaudi (eds.), Gedenkschrift Ulrike Horak (P.Horak), Firenze: Gonnelli, 2004, 1: 255-272 (photograph (Tafel L) in vol. 2)
• Sijpesteijn, P.M., “Landholding patterns in early Islamic Egypt”, Journal of agrarian change 9/1 (2009), pp. 120-133
• Sijpesteijn, P.M., “Army economics: an early papyrus letter related to ‛aṭā’ payments,” in Histories of the Middle East: studies in Middle Eastern society, economy and law in honor of A.L. Udovitch, ed. R.E. Margariti, A. Sabra, and P.M. Sijpesteijn, Leiden 2011, 245-267
• Walmsley, A., “Production, exchange and regional trade in the Islamic east Mediterranean: old structures, new systems?”, in: I.L. Hansen & C. Wickham (eds), The long eighth century, Leiden: Brill, 2000, 265-343
• Watson, A., Agricultural innovation in the early Islamic world: the diffusion of crops and farming techniques, 700-1100, Cambridge: Cambridge University Press, 1983
• Wickham, C. “Overview: production, distribution and demand”, in R. Hodges & W. Bowden (eds), The Sixth century, Leiden: Brill, 1998, 279-92
• Wickham, C., Framing the early Middle Ages: Europeand the Mediterranean, 400-800, Oxford: Oxford University Press, 2005
• Wilfong, T.G., “Agriculture among the Christian population of early Islamic Egypt: practice and theory”, in A.K. Bowman & E. Rogan (eds), Agriculture in Egypt from pharaonic to modern times, Oxford: OUP, 1999, 217-35
• Worp, K.A., “Abermals zum Weizenpreis im arabischen Ägypten”, Tyche 9 (1994), 225

2. Ceramics

• Arthur, P. & Oren, E.D., “The north Sinai survey and the evidence of transport amphorae for Roman and Byzantine trading patterns”, Journal of Roman archaeology 11 (1998), 193-212
• Aston, D.A., “Amphorae, storage jars and kegs from Elephantine: a brief survey of vessels from the eighth-seventh centuries BC to the seventh-eighth centuries AD”, CCE 8/2 (2007), 419-45
• Bacot, S., “Le vin à Edfou”, CCE 8/2 (2007), 713-20
• Bailey, D.M., “Islamic glazed pottery from Ashmunein: a preliminary note”, CCE 2 (1991), 205-19
• Bailey, D.M., “The pottery from the south church at El-Ashmunein”, CCE 4 (1996)
• Bailey, D.M., Excavations at El-Ashmunein, V: Pottery, lamps and glass of the late Roman and early Arab periods, London: The British Museum, 1998
• Ballet, P., “Céramique tardive des Kellia et présence islamique”, in: Le site monastique copte des Kellia: sources historiques et explorations archéologiques, Geneva: 1986, 299-301
• Ballet, P., “Moules en terre cuite d’Éléphantine (Musée Copte): nouvelles données surles ateliers de la région d’Assouan, à l’époque byzantine et aux premiers temps de l’occupations arabe”, BIFAO 87 (1987), 53-72
• Ballet, P., “Un atelier d’amphores Late Roman Amphora 5/6 à Kôm Abou Billou (Égypte)”, CdE 69/138 (1994), 353-65
• Ballet, P., “L’Égypte et le commerce de longue distance: les données céramiques”, Topoi 6 (1996)
• Ballet, P., “De l’Empire romain à la conquête arabe: les productions céramiques égyptiennes”La céramique médiévale en Méditerranée, actes du VIe congrès, 1997
• Ballet, P., “Tell el-Moufarig: an introduction to the pottery of the northern Sinai”, CCE 5 (1997), 47-55
• Ballet, P., “Tell al-Farama sud”, CCE 5 (1997), 123-8
• Ballet, P., “Tell al-Kanaïs”, CCE 5 (1997), 129-32
• Ballet, P., “De l’Égypte byzantine à l’Islam: approches céramologues”, Archéologie islamique 10 (2000), 44-8
• Ballet, P., “Un atelier d’amphores LRA 5/6 à pâte alluviale dans le Delta occidentale: Kôm Abou Billou/Térénouthis”, CCE 8/1 (2007), 157-60
• Ballet, P., “‛Uyûn Mûsâ et sa production d’amphores byzantines ou proto-islamiques”, CCE 8/2 (2007), 621-6
• Ballet, P. et al., “Artisanat de la céramique dans l’Égypte romaine tardive et byzantine: prospections d’ateliers de potiers de Minia à Assouan”, CCE 2 (1991), 129-44
• Ballet, P. & Mahmoud, F., “Moules en terre cuite d’Éléphantine (Musée Copte): nouvelles données sur les ateliers de la région d’Assouan, à l’époque byzantine et aux premiers temps de l’occupation arabe”, BIFAO 87 (1987), 53-72
• Ballet, P. & Picon, M., “Recherches préliminaires sur les origines de la céramique des Kellia (Égypte): importations et productions égyptiennes”, CCE 1 (1987), 17-48
• Ballet, P. & Picon, M., “La céramique témoin des échanges économiques”, Dossiers histoire et archéologie 133 (1988) [in Den Haag]
• Banquis, Th.; Scanlon, G.T. & Watson, A., “Numismatics and the dating of early Islamic pottery in Egypt”, in: D.K. Kouymjian (ed.), Near Eastern numismatics, iconography, epigraphy and history: studies in honour of George C. Miles, Beirut: 1974, 163-73
• Blake, H., “Medieval pottery: technical innovation or economic change?”, in: H. McK. Blake, T.W. Potter, & D.B. Whitehouse (eds.), Papers in Italian archaeology I: the Lancaster seminar: recent research in prehistoric, classical and medieval archaeology, II, publ. in BAR supplementary series 41 (1978), 435-72
• Bonnet, F., “Le matériel archéologique récolté en 1977, 1982 et 1983 aux Qouçour er-Roubâ‛îyât”, in: Bonnet, F. et al., Exploration aux Qouçour er-Roubâ‛îyât, Leuven: Peeters, 1994,
• Carignani, A., “La distribuzione delle anfore africane tra III e VII secolo”, in: A. Giardina, Società romana e impero tardoantico, III, Le Merci, gli insediamenti, Rome: 1986, 273-7
• Dixneuf, D., “Les amphores égyptiennes et importées découvertes à Tell el-Makhzam dans le Nord-Sinaï (IVe-VIIe siècles apr. J.-C.)”, CCE 8/2 (2007), 539-46
• Dzierżykray-Rogalski, T. & Grzeszyk, C., “Les dermatoglyph – empreintes des lignes papillaires – relevés sur des lampes alexandrines de Kôm el-Dikka (Alexandrie)”, CCE 2 (1991), 125-8
• Egloff, M., Kellia: la potterie copte: quatre siècles d’artisanat et d’échanges en Basse-Égypte, Geneva: Georg, 1977
• Empereur, J.Y. & Picon, M., “La reconnaissance des productions des ateliers céramiques: l’example de la Maréotide”, CCE 3 (1993), 145-52
• Engemann, J., “À propos des amphores d’Abou Mina”, CCE 3 (1993), 153-9
• Freed, J., “The late series of Tunisian cylindrical amphoras at Carthage”, Journal of Roman archaeology 8 (1995), 155-91
• Gascoigne, A.L., “Amphorae from Old Cairo: a preliminary note”, CCE 8 (2007), 161-73
• Gayraud, R.-P., “‘Quand l’amphore fait le mur…’”, CCE 8/2 (2007), 721-5
• Gempeler, R.D., Die Keramik römischer bis früharabischer Zeit, Mainz am Rhein: Von Zabern, 1992
• Laubenheimer, F., “Amphores égyptiennes en Gaule”, CCE 8/2 (2007), 651-5
• Lecuyot, G. & Pierrat-Bonnefois, G., “Corpus de la céramique de Tôd: fouilles 1980-1983 et 1990”, CCE 7 (2004), 145-209
• Mahmoud, F., “Organisation des ateliers de potiers en Égypte du Bas-Empire à la conquête arabe: les productions céramiques égyptiennes”, in: N. Bosson & A. Boud’hors, Actes du huitième congrès international d’études coptes, Paris, 28 juin-3 juillet 2004, I, Leuven: Peeters, 2007, 267-78
• Majcherek, G., “The late Roman ceramics from sector G (Alexandria 1986-1987), ÉT 16 (1992), 82-117
• Majcherek, G., “Alexandria’s long-distance trade in Late Antiquity: the amphora evidence”, in J. Eiring and J. Lund, Transport amphorae and trade in the eastern Mediterranean. Acts of the International colloquium at the Danish Institute at Athens, September 26-29, 2002, Arhus: Arhus University Press, 2004
• Mango, M.M., “Byzantine maritime trade with the east (4th-7th centuries)”, Aram 8 (1996), 165-75
• Marangou, A., “The wine trade between Crete and Egypt: a first account”, in: Alexandra Karetsou, ΚΡΗΤΗ-ΑΙΓΥΠΤΟΣ, Heraklion archeologisch museum, 2000, 250-3
• Marangou, A., “Importation d’amphores égyptiennes dans le basin égéen”, CCE 8/2 (2007), 669-74
• Marangou, A. & Marchand, S., “Conteneurs importés et égyptiens de Tebtynis (Fayoum) de la deuxième moitié du IVe siècle av. J.-C. au Xe siècle apr. J.-C. (1994-2002)”, CCE 8 (2007), 239-94
• Marchand, S., “Les amphores égyptiennes et importées de la Basse Époque à l’époque arabe: Abou Rawash (1995-2004)”, CCE 8 (2007), 175-88
• Marchand, S. & Dixneuf, D., “Amphores et conteneurs égyptiens et importés duu VIIe siècle apr. J.-C.: sondages récente de Bawouît (2003-2004)”, CCE 8/1 (2007), 309-43
• Marchand, S. & Marangou, A., “Conclusion”, CCE 8/2 (2007), 751-63
• Marquié, S. & Sourisseau, J.-C., “Les amphores égyptiennes d’époques hellénistique et romains à Kition, Amathonte et Potamia-Agios Sozomenas (Chypre)” , CCE 8/2 (2007),681-93
• McCormick, M., Origins of the European economy: communications and commerce A.D. 300-900, Cambridge: Cambridge University Press, 2001
• Pierrat, G., “Essai de classification de la céramique de Tôd de la fin du VIIe siècle au début du XIIIe siecle ap. J.-C.”, CCE 2 (1991), 145-204
• Pierrat, G., “Évolution de la céramique de Tôd du IIe au VIIe siècle apr. J.-C.”, CCE 4 (1996), 189-206
• Rizzo, G., “Le importazioni romane ed ostiensi di amfora egizie tra il I et il VII secolo d.C.”, CCE 8/2 (2007), 657-67
• Rodziewicz, M., Alexandrie, I: La céramique romaine tardive d’Alexandrie, Warsaw: PWN-Éditions scientifiques de Pologne, 1976
• Rodziewicz, M., “La céramique émailée copte de Kom el Dikka”, ÉT 10 (1978)
• Rodziewicz, M., Alexandrie, III: Les habitations romaines tardives d’Alexandrie à la lumière des fouilles polonaises à Kôm el-Dikka, Warsaw: PWN-Éditions scientifiques de Pologne, 1984
• Ruszcyc, B., “Tell Atrib, Kôm Sidi Youssef 1969”, ÉT 8 (1975)
• Sazanov, A., “Les amphores de l’Antiquité tardive et du Moyen Âge: continuité ou rupture?”, in: G. Démians d’Archanbaud (ed.), Actes du VIe congrès de l’AIECM2, Aix-en-Provence, 1995: la céramique médiévale en Méditerranée, Aix-en-Provence: Narrations ed., 1997
• Scanlon, G.T., “Moulded early lead-glazed wares from Fustat: imported or indeginous”, in: A. Green (ed.), In quest of an Islamic humanism: Arabic and Islamic studies in memory of Muhammad al-Nowayhi, Cairo: 1984, 65-96
• Scanlon, G.T., “Early lead-glazed wares in Egypt: an imported wrinkle”, in: S. Seikaly, R. Baalbaki, and P. Dodd (eds), Quest for understanding Arabic and Islamic studies: in memory of Malcolm H. Kerr, Beirut: American University of Beirut, 1991, 253-62
• Scanlon, G.T., “Slip-painted early lead-glazed wares from Fustat: a dilemma of nomenclature”, in R.-P. Gayraud, Colloque international d’archéologie islamique, Cairo: IFAO, 1998, 21-53
• Sidoni, J.-P. & Villeneuve, E., “Le passage de la céramique byzantine à la céramique omeyyade en Syrie du Nord, en Palestine et en Transjordanie”, in: P. Canivet & J.-P. Rey-Coquais, La Syrie de Byzance à l’Islam, VIIe-VIIIe siècles, Damascus, 1992, 195-212 [esp. 207-8]
• Spencer, A.J. & Bailey, D.M., British Museum expedition to Middle Egypt: Ashmunein (1981), London: British Museum, 1982
• Vogt, C., “La céramique de tell El-Fadda – Sinaï du Nord”, CCE 5 (1997), 1-22
• Vogt, C., “Les céramiques ommeyades et abassides d’Istabl ‛Antar-Fostat: traditions méditerranéennes et influences orientales”, in: G. Démians d’Archanbaud (ed.), Actes du VIe congrès de l’AIECM2, Aix-en-Provence, 1995: la céramique médiévale en Méditerranée, Aix-en-Provence: Narrations ed., 1997
• Vogt, C. et al., “Notes on some amphorae of Istabl ‛Antar-Fustat (Egypt)”, Bulletin of the American schools of oriental research 326 (2002), 65-80
• Watson, P.M., “Ceramic evidence for Egyptian links with northern Jordan in the 6th-8th centuries”, Stephen Bourke & Jean-Paul Descœudres, Trade, contact, and the movement of peoples in the eastern Mediterranean: studies in honour of J. Basil Hennessy, Sydney: Meditarch, 1995
• Williams, D. & Tomber, R., “Egyptian amphorae in Britain”, CCE 8/2 (2007), 643-9

3. Coins and stamps

• Awad, H.A., “Seventh century Arab imitations of Alexandrian dodecanummia”, The American Numismatic Society Museum notes 18 (1972), 113-7
• Bacharach, J.L. & Awad, H.A., “Rare Egyptan Islamic coins and coin weights: the Awad collection”, JARCE 18 (1981), 51-6
• Balog, P., “Islamic bronze weights from Egypt”, JESHO 13 (1970) 233-56
• Balog, P., Umayyad, ‛Abbāsid and Ṭūlūnid glass weights and vessel stamps, New York: American numismatic society, 1976
• Bates, M.L., “History, geography, and numismatics in the first century of Islamic coinage”, Revue suisse de numismatique 65 (1986), 231-62
• Bates, M.L., “Coins and money in the Arabic papyri”, in: Y. Rāġib (ed.), Documents de l’Islam médiéval: nouvelles perspectives de recherche, Cairo: IFAO, 1991, pp. 43-64
• Bates, M.L., “Byzantine coinage and its imitations, Arab coinage and its imitations: Arab-Byzantine coinage”, Aram 6 (1994), 381-402
• Bellinger, A.R., “Byzantine notes 9: dodecanummia of Alexandria of the seventh century”, MusNotAmNumSoc 12 (1966)
• Castrizio, D., Le monete delle Necropole Nord di Antinoupolis (1937-2007), Firenze: Instituto Papirologico “G. Vitelli”, 2010
• Curiel, R., “Monnaie de bronze d’Ahnās-Miṣr”, Revue numismatique, 6th ser., 10 (1968), 131-7
• Domaszewicz, L. & Bates, M.L., “Copper coinage of Egypt in the seventh century”, in: Jere L. Bacharach (ed.), Fustat finds: beads, coins, medical instruments, textiles, and other artifacts from the Awad collection, Cairo: The American University in Cairo Press, 2002, 88-107
• Eldada, K., “Glass weights and vessel stamps”, in: J.L. Bacharach (ed.), Fustat finds: beads, coins, medical instruments, textiles, and other artifacts from the Awad collection, Cairo/New York: The American University in Cairo Press, 2002, 112-166
• Fikhman, I.F., “State and prices in Byzantine Egypt”, SCI 11 (1991-2), 139-48
• Foss, C., “The coinage of the first century of Islam”, Journal of Roman archaeology 16 (2003), 748-60
• Foss, C., Arab-Byzantine coins: an introduction, with a catalogue of the Dumbarton Oaks collection, Washington, D.C.: Dumbarton Oaks research library and collection, 2009 (publ. in: Dumbarton Oaks Byzantine collection publications 12)
• Goodwin, T., Arab-Byzantine coinage, London: The Nour Foundation, 2005 (publ. in: Studies in the Khalili collection 4)
• Grierson, P., “The monetary reforms of ‛Abd al-Malik”, JESHO 3 (1960), 241-64
• Grierson, P., Catalogue of the Byzantine coins in the Dumbarton Oaks Collection and in the Whittemore Collection, II: Phocas to Theodosius, 602-717, 1: Phocas and Hieraclius (602-641), Washington D.C.: 1968 (pp. 41-2, 60-4, 220, 332-42); 2: Heraclius Constantine to Theodosius III (641-717) (pp. 393, 398, 467-8)
• Hahn, W., Moneta Imperii Byzantini von Heraclius bis Leo III./Alleinregierung (610-720), Vienna: Österreichische Akademier der Wissenschaften: Veröffentlichungen der numismatischen Kommission, X, 1981 (pp. 112-5, 141-2)
• Hendy, M.F., Studies in the Byzantine monetary economy, c. 300-1450, Cambridge: Cambridge University Press, 1985
• Hussein, F., Das Steuersystem in Ägypten von der arabischen Eroberung bis zur Machtergreifung der Ṭūlūniden 19-254/639-868 mit besonderer Berücksichtigung der Papyrusurkunden, 139-40
• Launoix, A., “Estampilles, poids, étalons monétaires et autres disques musulmans en verre”, Bulletin d’études orientales 22 (1969), pp. 69-126
• Laviox, H., Catalogue des monnaies musulmanes de la Bibliothèque Nationale: khalifes orientaux, Paris: Imprimerie nationale, 1887
• Lichocka, B., “Remarques sur les monaies romaines tardives de Kôm el-Dikka”, ÉT 15 (1991), 244-52
• Lichocka, B., “Un “trésor” de monnaies byzantines à Kôm el-Dikka (Alexandrie)”, ÉT 16 (1992), 67-79
• Miles, G.C., “Byzantine miliaresion and Arab dirhem: some notes on their relationship”, Museum notes 9 (1960), 189-218
• Miles, G.C. , “The early Islamic bronze coinage of Egypt”, in: H. Ingholt (ed.), Centennial publication of the American Numismatic Society, New York: 1958,
• Miles, G.C. , “On the varieties and accuracy of eighth century Arab coin weights”, Eretz-Israel 7 (1963)
• Milne, J.G., “Report on the coins found at Antinoe in 1914”, The numismatic chronicle, 6th ser., 7 (1947), 108-14
• Morrison, C., “Byzantine money: its production and circulation”, in A. Laiou (gen. ed.), The economic history of Byzantium: from the seventh through the fifteenth century, Washington, D.C.: Dumbarton Oaks, 2002, III, 909-966
• Morton, A.H., A catalogue of early Islamic glass stamps in the British Museum, London: British Museum Publications, 1985
• Phillips, J.R., “The Byzantine bronze coins of Alexandria in the seventh century”, The numismatic chronicle, 7th ser., 2 (1962), 225-41
• Picard, O., “Problèmes de numismatique alexandrine”, Alessandria e il mondo ellenistico-romano, I Centenario del Museo Greco-Romano, Alessandria, 23-27 novembre 1992, Atti del II Congresso Internazionale Italo-Egiziano, Rome, 1995
• Pritchard, J.B., The excavation at Herodian Jericho, 1951, New Haven: American Schools of Oriental Research, 1958
• Pottier, Le monnayage de la Syrie sous l’occupation perse, 2004 (publ. in : Cahiers ernest-babelon 9)
• Al-Qāḍī, W., “Al-Zajjāj and glassmaking: an expanded range of options in comparative context”, in B. Orfali (ed.), In the shadow of Arabic: the centrality of language to Arabic culture: studies presented to Ramzi Baalbaki on the occasion of his sixtieth birthday, Leiden/Boston: Brill, 2011, 221-48
• Sauvaire, H., “Matériaux pour servir à l’histoire de la numismatique et de la métrologie musulmanes”, JA, 7th ser., xiv, xv, xviii, xix (1879-82)
• Walker, J., A catalogue of the Muḥammadan coins in the British Museum, I: The Arab-Sassanian coins (1941)
• Walker, J., A catalogue of the Arab-Byzantine and post-reform Umaiyad coins, London: The trustees of the British Museum, 1956
• Walmsley, A., “Economic developments and the nature of settlement in the towns and countryside of Syria-Palestine, ca. 565-800”, Dumbarton Oaks papers 61 (2007), 319-352

4. Economy and the church in Egypt

• Antonini, L., “Le chiese christiane nell’Egitto dal IV al IX secolo secondo i documenti dei papiri greci”, Aegyptus 20 (1940), 129-208
• Barison, P., “Richerche sui monasteri dell’Egitto bizantino ed arabo secondo i documenti dei papiri greci”, Aegyptus 18 (1938), 28-148
• Gascou, J., “Monasteries, economic activities of”, CE, V, 1639-45
• Schmelz, G., Kirchliche Amtsträger im spätantiken Ägypten nach den Aussagen der griechischen und koptischen Papyri und Ostraka, Leipzig/München: K.G. Saur, 2002
• Wipszycka, E., Les ressources et les activités économiques des églises en Égypte du IVe au VIIIe siècle, Bruxelles: Fondation Égyptologique Reine Elisabeth, 1972
• Wipszycka, E., “Le fonctionnement interne des monastères et des laures en Égypte du point de vue économique”, JJP 31 (2001): 169-186
• Wipszycka, E., “L’économie du patriarcat alexandrin à travers les vies de Saint Jean l’Amônier”, in: Christian Décobert (ed.), Alexandrie médiévale 2, Cairo: IFAO, 2002, 61-81

Overviews of the entire fiscal system, studies, published documents (+ translations), related medieval sources.

See: "State: Bibliography of taxation".

By G. Schenke.

1. Main publications

• Behlmer, H., “The Recovery of the Coptic Sources for the Study of Women and Gender in Late Antiquity”, Orientalia 73 (2004) 255-269.
• Biedenkopf-Ziehner, A., Koptische Ostraka, 2 vols, Wiesbaden, 2000. (with A. Delattre, review of A. Biedenkopf-Ziehner, Koptische Ostraka, BiOr 59, 2002, 331–333; A. Delattre, APF 48, 2002, 156–158; and N. Gonis, ZPE 147, 2004, 157–163).
• Biedenkopf-Ziehner, A., Koptische Schenkungsurkunden aus der Thebais. Formeln und Topoi der Urkunden, Aussagen der Urkunden, Indices, Wiesbaden, 2001.
• Biedenkopf-Ziehner, A., Untersuchungen zum koptischen Briefformular unter Berücksichtigung ägyptischer und griechischer Parallelen, Koptische Studien Bd. 1, Würzburg, 1983.
• Bitton-Ashkelony, B., Encountering the Sacred: The Debate on Christian Pilgrimage in Late Antiquity, University of California Press, 2005.
• Bolman, E.S., “Depicting the kingdom of heaven: Paintings and monastic practice in early Byzantine Egypt” in R.S. Bagnall (ed.), Egypt in the Byzantine World, 300-700, Cambridge, 2007, 408-433.
• Boud’hors, A., Clackson, J., Louis, C., and Sijpesteijn, P.M. (eds), Monastic Estates in Late Antique and Early Islamic Egypt (P.Clackson), ASP 46, 2009.
• Brakke, D. “Research and Publication in Egyptian Monasticism, 2004-2008” in A. Boud’hors, D. Vaillancourt (eds), Huitième congrès d’études coptes (Paris 2004): I. Bilans et perspectives 2000-2004, Cahiers de la Bibliothèque copte 15, Paris, 2006, 111–126.
• Brakke, D., “Shenoute, Weber, and the monastic prophet: ancient and modern articulations of ascetic authority” in A. Camplani & G. Filoramo (eds), Foundations of Power and Conflicts of Authority in Late-Antique Monasticism. Proceedings of the International Seminar Turin, December 2-4, 2004, Leuven, 2007, 47-74.
• Brenk, B., “Monasteries as Rural Settlements: Patron-Dependence or Self-Sufficiency?” in W. Bowden , L. Lavan and C. Machado (eds), Recent Research on the Late Antique Countryside, Late Antique Archaeology 2, Leiden, 2004, 447-478.
• Brooks Hedstrom, D.L., “Divine architects: Designing the monastic dwelling place” in R.S. Bagnall (ed.), Egypt in the Byzantine World, 300-700, Cambridge, 2007, 368-389.
• Bucking, S., “Scribes and Schoolmasters? On Contextualizing Coptic and Greek Ostraca Excavated at the Monastery of Epiphanius”, Journal of Coptic Studies 9 (2007) 21-47.
• Bumazhnov, D.F., “Einige Beobachtungen zur Geschichte des Begriffs MONAXOS”, in F. Young F., M. Edwards & P. Parvis (eds), Studia Patristica XXXIX. Papers Presented at the Fourteenth International Conference on Patristic Studies held in Oxford 2003, Leuven, 2006, 293-300.
• Buschhausen, H., Horak, U. & Harrauer H., Der Lebenskreis der Kopten, Katalog zur Ausstellung in der Österr. Nationalbibliothek, Wien, 1995.
• Clackson, S.J., “Archimandrites and Andrismos: a Preliminary Survey of Taxation at Bawit”, in B. Palme (ed.), Akten des 23. Internationalen Papyrologenkongresses in Wien, 22.–28. Juli 2001, Pap.Vind. 1, Wien 2007, 103–107..
• Clackson, S.J., Coptic and Greek Texts Relating to the Hermopolite Monastery of Apa Apollo (= P.Mon.Apollo), Oxford, 2000.
• Clackson, S.J., It Is Our Father Who Writes: Orders from the Monastery of Apollo at Bawit
• (P.BawitClackson), ASP 43, 2008.
• Crislip, A.T., From Monastery to Hospital: Christian Monasticism and the Transformation of   Health Care in Late Antiquity. Ann Arbor, 2005.
• Crum, W.E., Catalogue of the Coptic Manuscripts in the Collection of the John RylandsLibrary Manchester (= P.Ryl.Copt.). Manchester, 1909.
• Crum, W.E., Koptische Rechtsurkunden des achten Jahrhunderts aus Djême (Theben).Text und Indices (= KRU). Leipzig, 1912 (Neudruck 1971).
• Crum, W.E., The Monastery of Epiphanius at Thebes II. Coptic ostraca and papyri (= P.Mon.Epiph.). New York, 1926 (The Metropolitan Museum of Art. Egyptian Expedition).
• Delattre, A., “Le reçu de taxes O.Brux. Inv. E. 375”, CdÉ 77, 2002, 361–368.
• Delattre, A., “Reçus de taxe et marine arabe”, APF 48, 2002, 156–158.
• Delattre, A., “Un reçu de loyer d’époque tardive (P.Cair.Inv. 10401)”, CdÉ 75, 2000, 107–
• 110.
• Delattre, A., “Une femme scribe de village à l’époque copte?”, in C. Cannuyer C. et al. (eds), La femme dans les civilisations orientales. Christiane Desroches-Noblecourt in honorem, Belgian Society of Oriental Studies, Bruxelles, 2001, 119–121.
• Delattre, A., Papyrus coptes et grecs du monastère d’apa Apollô de Baouît conservés aux Musées royaux d’Art et d’Histoire de Bruxelles (P.Brux.Bawit), Mémoires de las Classe des Lettres, 3e série, 43, Bruxelles: Académie Royale Belgique 2004, Bruxelles, 2007.
• Derda, T., Deir el-Naqlun: The Greek Papyri, vol. II. Journal of Juristic Papyrology Supplement 9. Warsaw, 2007.
• Dietz, M., Wandering Monks, Virgins, and Pilgrims. Ascetic Travel in the MediterraneanWorld A.D. 300-800. University Park, PA, 2005.
• Gonis, N., “Abu and Apa: Arab Onomastics in Egyptian Context”, JJP 31, 2001, 47–50.
• Gonis, N., “Five Tax Receipts from Early Islamic Egypt”, ZPE 143, 2003, 149–156.
• Gonis, N., “Redating some Coptic Tax Receipts from Jeme: Corr. Tyche 370–372”, Tyche 15, 2000, 201–202.
• Gonis, N., “Two Poll-Tax Receipts from Early Islamic Egypt”, ZPE 131, 2000, 150–154.
• Hasitzka, M., “Brief des Klostervorstehers Theodoros die Aparche-Sammlung betreffend”, JJP 31, 2001, 55–58.
• Hasitzka, M. & Satzinger, H., “Empfehlungsschreiben mit Bürgschaft”, Enchoria 26, 2000, 54-58.
• Horwitz, I., The Structure of the Coptic Donation Contract, Philadelphia 1940.
• Innemée, K., “On the necessity of the dress. Should a hermit wear clothes?”, Khil'a - Journal of Dress and Textiles in the Islamic World 1, 2005, 69-78.
• Kahle, P.E., Bala’izah. Coptic Texts from Deir el Bala’izah in Upper Egypt (= P.Bal.), 2 vols., London, 1954.
• Khosroyev, A.L., “Zur Frage nach der Tür in der Zelle der ägyptischen Mönche”, in N. Bosson & A. Boud’hors (eds), Actes du Huitième Congrès International d’Études Coptes. Paris, 28 juin - 3 juillet 2004, vol. 2, Leuven, 2007, 511–527.
• Krause, M., Das Apa-Apollon-Kloster zu Bawit. Untersuchungen unveröffentlichter Urkunden als Beitrag zur Geschichte des ägyptischen Mönchtums (Diss.), Leipzig, 1958.
• Krause, M., “Die Testamente der Äbte des Phoibammon-Klosters in Theben”, MDAIK 25, 1969, 57-67.
• Krawiec, R., Shenoute and the Women of the White Monastery: Egyptian Monasticism in Late A tiquity, Oxford 2002.
• Kurth, D., Thissen, H.-J., Weber, M., Kölner Ägyptische Papyri I (= P.Köln ägypt.), Papyrologica Coloniensia IX, Opladen, 1980.
• Layton, B., “Rules, power, and the exercise of authority in Shenoute’s monastery: the problem of world replacement and identity maintenance”, Journal of Early Christian Studies 15, 2007, 45-74.
• Meinardus, O.F.A., Christian Egypt. Faith and Life, Cairo, 1970.
• O'Connell, E.R., “Transforming Monumental Landscapes in Late Antique Egypt: Monastic Dwellings in Legal Documents from Western Thebes”, Journal of Early Christian Studies 15, 2007, 239-273.
• Papaconstantinou, Α., “Theίa oikonomίa. Les actes thébains de donation d’enfants ou la gestion monastique de la pénurie”, in Mélanges Gilbert Dagron. Travaux et Mémoires du Centre d’histoire et civilisation de Byzance 14, Paris, 2002, 511–526.
• Papaconstantinou, A., Le culte des saints en Égypte des Byzantins aux Abbassides. L'apport des inscriptions et des papyrus grecs et coptes, Paris, 2001.
• Papaconstantinou, A., “Le sanctuaires de la Vierge dans l’Égypte byzantine et omeyyade: L’apport des textes documentaires”, JJP 30, 2000, 81–94.
• Papaconstantinou, A., “Notes sur les actes de donation d’enfant au monastère thébain de Saint-Phoibammon”, JJP 32, 2002, 83–105.
• Patrich, J., “Monastic Landscapes” in W. Bowden, L. Lavan, C. Machado (eds), RecentResearch on the Late Antique Countryside, Leiden, 2004, 413-446.
• Poll, I., “Die διάγραφον-Steuer im byzantinischen und früharabischen Ägypten”, Tyche 14, 1999, 237–274.
• Rapp, C., “Desert, city, and countryside in the early Christian imagination”, Church History and Religious Culture 86, 2006, no. 1-4: 93-112.
• Rapp, C, Holy bishops in late antiquity: the nature of Christian leadership in an age oftransition, The transformation of the classical heritage 37, Berkeley, 2005.
• Richter, T.S., “Arabische Lehnworte und Formeln in koptischen Rechtsurkunden”, JJP 31, 2001, 75–89.
• Richter, T.S., “Koptische Mietverträge über Gebäude und Teile von Gebäuden”, JJP 32, 2002, 113–168.
• Richter, T.S., “Spätkoptische Rechtsurkunden neu bearbeitet: BM Or. 4917(15) und P.Med.copto inv. 69.69”, JJP 29, 1999, 85–92.
• Richter, T.S., “Spätkoptische Rechtsurkunden neu bearbeitet (II): Die Rechtsurkunden des Teschlot-Archivs”, JJP 30, 2000, 95–148.
• Richter, T.S., “Spätkoptische Rechtsurkunden neu bearbeitet (III): P.Lond.Copt. I 487 – Arabische Pacht in koptischem Gewand”, JJP 33, 2003, 213–230.
• Richter, T.S., “What’s in a Story? Cultural Narratology and Coptic Child Donation Documents”, JJP 35, 2005, 237–264.
• Rousseau, P., “The desert fathers and their broader audience” in Foundations of Power and Conflicts of Authority in A. Camplani & G. Filoramo (eds), Late-Antique Monasticism. Proceedings of the International Seminar Turin, December 2–4, 2004, Leuven, 2007, 89–108.
• Schaten, S., “Ein weiteres Familienarchiv aus Djeme. KRU 66 und KRU 76: die Testamente der Susanna”, in B. Kramer et al. (eds), Akten des 21. Internationalen Papyrologenkongresses Berlin 1995, Stuttgart 1997, 902–913.
• Schaten, S., “Koptische Kinderschenkungsurkunden”, BSAC 35, 1996, 129–142.
• Schaten, S., “Reiseformalitäten im frühislamischen Ägypten”, BSAC 37, 1998, 91–100.
• Schenke, G., “Anweisungen zur Übergabe von Textilien und Weizen in O.Douch I 40 und 49”, ZPE 162, 2007, 220–222.
• Schenke, G., “Creating Local History. Coptic Encomia Celebrating Past Events”, in A. Papaconstantinou, M. Debié, H. Kennedy (eds), Writing ‘True Stories’: Historians and Hagiographers in the Late Antique and Medieval Near East, Cultural Encounters in Late Antiquity and the Middle Ages 9, 2009, 21–30.
• Schenke, G., “Die Trauer um ein kleines Mädchen: Eine Bitte um Trost”, ZPE 127, 1999, 117–122.
• Schenke, G., “Ein koptischer Grabstein aus Nubien”, ZPE 132, 2000, 176–178.
• Schenke, G., “Kinderschenkungen an das Kloster des Apa Thoma(s)?”, JJP 37, 2007, 177–183.
• Schenke, G., “P.Köln 382: Zahlungsauftrag für zwei Teppiche”, in M. Gronewaldet al. (eds), Kölner Papyri (P.Köln) IX, Wiesbaden, 2001, 184–187.
• Schenke, G., “P.Köln 385–386: Zwei peneiōt petshaï Briefe”, in P.Köln IX, 203–210.
• Schenke, G., “P.Köln 387–389: Drei Steuerquittungen”, in P.Köln IX, 211–220.
• Schenke, G., “P.Köln 390: Brief des Sansno an Georgios”, in P.Köln IX, 221–226.
• Schenke, G., “P.Köln 391: Ostrakon mit Namensaufschrift”, in P.Köln IX, 227–229.
• Schenke, G., “P.Köln 392: Ein Briefkopf als Schreibübung”, in P.Köln IX, 230–232.
• Schenke, G., “P.Köln 426: Brief eines Dorfschreibers”, in M. Gronewald et al. (eds), Kölner Papyri (P.Köln) X, Paderborn, 2003, 233–235.
• Schenke, G., “P.Köln 427: Brief des Piêou”, in P.Köln X, 236–238.
• Schenke, G., “P.Köln 428: Bitte um Proviant”, in P.Köln X, 239–241.
• Schenke, G., “P.Köln 464: Bitte um Intervention beim Statthalter”, in C. Armoni et al. (eds), Kölner Papyri (P.Köln) XI, Paderborn, 2007, 278–284.
• Schenke, G., “P.Köln 465: Weinquittung”, in P.Köln XI, 285–287.
• Schenke, G., “P.Köln 466: Übereignung eines Bäckerei-Anteils. Ein neuer Text aus dem Teschlot Archiv”, in P.Köln XI, 288–300.
• Schenke, G., “P.Köln 491: Steuerquittung”, in C. Armoni et al. (eds), Kölner Papyri (P.Köln) XII, Paderborn, 2010., 186f.
• Schenke, G., “P.Köln 494: Liste mit Personen”, in P.Köln XII, 199f.
• Schenke, G., “P.Köln 495: Quittung”, in P.Köln XII, 201f.
• Schenke, G., “Zwei koptische Geschäftsbriefe”, JJP 30, 2000, 149–154.
• Schmelz, G., Kirchliche Amtsträger im spätantiken Ägypten nach den Aussagen dergriechischen und koptischen Papyri und Ostraka, Leipzig 2002.
• Steinwenter, A., “Kinderschenkungen an koptische Klöster”, Zeitschrift der Savigny-Stiftung für Rechtsgeschichte k.A. 42, 1921, 175–207.
• Suermann, H., “Koptische Texte zur arabischen Eroberung Ägyptens und der Umayyadenherrschaft”, JCoptStud 4, 2002, 167–186.
• Thissen, H.-J., “Koptische Kinderschenkungsurkunden. Zur Hierodulie im christlichen Ägypten”, Enchoria 14, 1986, 117–129.
• Timm, S., Das christlich-koptische Ägypten in arabischer Zeit, 6 vols., Wiesbaden, 1984–1994.
• Till, W.C., Datierung und Prosopographie der koptischen Urkunden aus Theben, Wien, 1962.
• Till, W.C., “Die koptischen Bürgschaftsurkunden”, BSAC 14, 1958, 165–226.
• Till, W.C., Die koptischen Eheverträge, in FS J. Beck, Wien, 1948, 627–638.
• Till, W.C., Die Koptischen Rechtsurkunden aus Theben (Übersetzungen). Wien, 1964.
• Till, W.C., Erbrechtliche Untersuchungen auf Grund der koptischen Urkunden, Wien, 1954.
• Till, W.C. & Liebesny, H., “Koptische Schutzbriefe”, MDAIK 8, 1938, 71–146.
• Wilfong, T.G., “Coptic Papyrology 2000–2004”, in A. Boud’hors A. & D. Vaillancourt (eds), Huitième congrès d’études coptes (Paris 2004): I. Bilans et perspectives 2000-2004, Cahiers de la Bibliothèque copte 15, Paris, 2006, 321–336.
• Wilfong, T.G., “The non-Muslim Communities: Christian communities”, in C.F. Petry (ed.), The Cambridge History of Egypt, vol. I: Islamic Egypt 640–1517, Cambridge, 1998, 175–197.
• Wilfong, T.G., Women of Jeme: Lives in a Coptic Town in Late Antique Egypt, Ann Arbor, 2002.
• Wipszycka, E., “Donation of Children”, in CE III, New York 1991, 918–919.
• Wipszycka, E., Études sur le christianisme dans l'Égypte de l'Antiquité tardive, Rom 1996.
• Wipszycka, E., “Le fonctionnement interne des monastères et des laures en Égypte du point de vue économique. À propos d’une publication récente de textes coptes de Bawit”, JJP 31, 2001, 169–186.
• Wipszycka, E., “Les formes institutionnelles et les formes d’activité économique du monachisme égyptien”, in A. Camplani & G. Filoramo (eds), Foundations of Power andConflicts of Authority in Late-Antique Monasticism. Proceedings of the InternationalSeminar Turin, December 2-4, 2004, Leuven, 2007, 109-156.
• Wipszycka, E., Les ressources et les activités économiques des églises en Égypte du IVe au VIIIe siècle, Bruxelles, 1972.
• Worp, K.A., “A Checklist of Bishops in Byzantine Egypt”, ZPE 100, 1994, 283–318.
• Worp, K.A., “Coptic Tax Receipts: An Inventory”, Tyche 14, 1999, 309–324.

• Zuckermann, C., “The Hapless Recruit Psois and the Mighty Anchorite Apa John”, BASP 32, 1995, 183–194.

2. Subsidia

• Atiya, A.S. (ed.), The Coptic Encylopedia (= CE), 8 vols., New York, 1991.
• Förster, H., Wörterbuch der griechischen Wörter in den koptischen dokumentarischen Texten, Berlin, New York, 2002.
• Hasitzka, M., Koptisches Sammelbuch (= KSB) vol. 1–3, Wien, 1993, 2004 and 2006.
• Hasitzka, M., “Namen in koptischen dokumentarischen Texten”, Wien, electronic document available here.
• Stegemann, V., Koptische Paläographie, Heidelberg, 1936.

By M.A.L. Legendre.

See: "Economy: Bibliography of cities, settlements, and building activities".

By K.M. Younes & J. Bruning. 
version 13.4.2015. 

This overview of Arabic documents of the first two Islamic centuries contains fully searchable descriptions of all published Arabic documents from Egypt, Syro-Palestine and Khurasan. The overview is designed as an aid to navigate through the fast corpus of Arabic documentary material published in various volumes and articles over more than 150 years.

In order to ease navigation, the description of each document is restricted to the document’s date, its provenance and the type of document. For the types of document, the following descriptors are used:

The documents are primarily arranged according to their (assumed) hijri date. This is to say, documents that are dating to the year A.H. 90, which corresponds to A.D. 709-710, are classified under the 1st/7th-century documents.

Documents are referred to via abbreviations. Abbreviations for documents published in volumes are those of The Checklist of Arabic documents and the Checklist of editions of Greek, Latin, Demotic, and Coptic papyri, ostraca and tablets. For documents published in articles or volumes not included in the just-mentioned two checklists, the name of the author and date of publication is given. Full biographical details of these publications can be found in the bibliography at the end of the overview.

The present version of the overview includes 696 documents. It will be updated regularly. Please send remarks and/or suggestions to foi@hum.leidenuniv.nl.

K.M. Younes & J. Bruning, Arabic documents from the first two Islamic centuries

By D. Livingston. Version March 2015.

A list of Arabic documents from the Fatimid period, available for download in pdf here, facilitates the navigation of the large number of published Arabic documents dating to the Fatimid period. The majority of documents included are from Egypt. Arabic documents from the Geniza have been included.

The list contains two sections:

1. The first section of 'dated documents' consists of those documents which contain internal dating, or dating that can be established from the mention of well-known individuals, such as Fatimid caliphs, and are thereby dated to their life spans. This section includes documents from the period of Fatimid rule in Egypt (358-567 AH/969-1171 CE), including a (somewhat arbitrary) decade or so at either end. This periodization has been chosen in recognition of the fact that, whilst historical periods are often dated dynastically, documentary material tends to exhibit more continuity than change. As such, the earliest document is dated to 338/950, and the latest to 595/1199.

2. The second section of 'undated documents' consists of those which have been dated paleographically by their editors. Though the earliest of these, apparently dating to the 3rd-4th centuries AH/9th-10th centuries CE cover a long period before the Fatimid conquest of Egypt, they have nonetheless been included. Until a thorough paleographical study of cursive scripts is made this inclusive approach cannot be avoided.

The classification of documents has been kept as simple as possible. Wide 'catch-all' categories were chosen to allow easier navigation. In general, the classifications made by the individual editors of documents were followed. There is often considerable overlap between certain categories of document. 'Private' and 'business' letters (and even sometimes official or administrative ones) can be difficult to separate, with 'private' letters often very 'business-like' in their tone. As such, 'private' has been reserved for cases when it is certain that the letter deals with purely personal concerns.

Note: Abbreviations follow The Checklist of Arabic documents.

Please send remarks and/or suggestions to foi@hum.leidenuniv.nl.

D. Livingston, A list of Arabic documents from the Fatimid period (version March 2015)

An overview of the FOI project's first roundtable of 3.6.2010.

‘Papyri and early Islamic taxation’

Last June 3 2010, the FOI project organised a roundtable entitled ‘Papyri and early Islamic taxation’. After an introduction to the FOI project and the roundtable by Prof Dr P.M. Sijpesteijn, the other project members, the PhD students Marie Legendre, Khaled Younes, and Jelle Bruning, as well as Dr Alain Delattre presented the results of their research and work. Alain Delattre was the first and presented five unedited Greek and Coptic fiscal documents from Islamic Egypt. Delattre focussed on the monastic environment of the documents and discussed how tax money may have been gathered within the monastery before it was handed over to the tax collectors. Marie Legendre presented her research on Middle Egypt, focussing on Ansina, al-Bahnasa, and al-Ushmunayn, and with special reference to Bawit. She discussed the relation between these cities and their villages as well as their urban structure. Khaled Younes presented two interesting documents that tell us about a governor that has not been recorded in narrative sources. Younes also presented his database of ‘Arabic papyri from the 1st and 2nd c. A.H.’ in which he has collected about 400 Arabic papyri thus far. This database also includes information on, a.o., the provenance, date, material, and contents of the papyri. The last presentation was given by Jelle Bruning who spoke about the relation between Alexandria and al-Fustat in the first two Islamic centuries. On the basis of examples from well-known literature, he argued that this relation may not have been as clear-cut as is commonly thought.

Discussion

All attendants participated in the discussions that followed each presentation. Already after the introduction fiscal terminology in Byzantine and Islamic Egypt was discussed, primarily focussing on the terms pakton and extraordinaria/extraordina. Prof Dr Hugh Kennedy initiated a discussion on two terms found in literature pertaining to the Islamic east, qati’a and daman, and what is known on these terms from documentary sources from Egypt. 

A final discussion dealt with a list of Arabic, Greek, and Coptic fiscal terms found in papyri from the first and second century A.H. compiled by Jelle Bruning (see below). In relation to, or as an example for, this list the terms jizya and kharaj were shortly discussed. Problems immediately arose: most references to these terms come from one corpus of papyri (the Qurra archive) found in Kom Ishqaw and dated to A.D. 709-10. Even within this corpus, different meanings of one term could be seen. Questions as to the use of the terms in the documents and our classification of the early-Islamic fiscal system were addressed. The results of a deeper study in the terms jizya and kharaj, conducted by Marie Legendre and Khaled Younes, taking into consideration the suggestions made during the roundtable can be found below. The roundtable concluded that Bruning’s list should contain the fiscal terminology found in Greek, Coptic, and Arabic documentary sources, but that classicists, coptologist, and arabists should all participate in compiling the list due to the many specialist literature on the terminology. Different from the current format of the list, the roundtable also concluded that the compilers of the list should not try to define the terms, but rather give references to the sources in which the terms can be found and to modern literature that discusses them. In this way, the list will be most useful as a reference source.

1. List of fiscal terminology 
2. Study into the terms ǧizya and ḫarāǧ