Q. The famous book on Ushr entitled “Kitab al-Kharaj” was written by:

The correct answer is Abu Yusuf bin Ibrahim because this legendary 8th-century Islamic jurist composed this foundational treatise on public finance, taxation, and agricultural administration.

• Abu Yusuf bin Ibrahim: This is the correct choice. Written at the direct request of Abbasid Caliph Harun al-Rashid, Kitab al-Kharaj by Qadi Abu Yusuf serves as one of the earliest comprehensive books on public revenue in Islam. It meticulously outlines the collection and legal administration of land tax (Kharaj), agricultural tithes (Ushr), and state welfare distribution.
• Incorrect Options:
  • Al-Mawardi: This is incorrect. He authored Al-Ahkam al-Sultaniyya (The Laws of Islamic Governance) in a much later era.
  • Imam Abu Hanifa: This is incorrect. While Abu Yusuf was his most prominent student and helped codify the Hanafi school of jurisprudence, Abu Hanifa himself did not author a specific public finance book under this title.