Correct Answer:
C. Imam Abu Yusuf
The book "Kitab al-Kharaj" (The Book of Land Tax) is a foundational text on Islamic public finance and taxation, authored by Imam Abu Yusuf. He was a prominent student of Imam Abu Hanifa and served as the chief judge (Qadi al-Qudat) during the Abbasid Caliphate under Caliph Harun al-Rashid, advising him on fiscal and administrative matters. His work systematically outlines principles of taxation, land ownership, and state revenue in an Islamic context.
- Imam Abu Hanifa was Abu Yusuf's teacher and a founder of the Hanafi school of thought, but he did not author this specific book.
- Imam Shafi founded the Shafi'i school of thought, distinct from the Hanafi school.
- Muhammad Al Shaybani was another influential student of Abu Hanifa, known for his contributions to Islamic law, but "Kitab al-Kharaj" is attributed to Abu Yusuf.