Analysis of the Concept of Khidmat and Community Welfare in Abu Ubaid's Economic Thought: Its Relevance to Modern Fiscal Policy
DOI:
https://doi.org/10.67429/a1rvy875Keywords:
Abu Ubaid, Khidmat, Islamic Fiscal Policy, Community Welfare, Public FinanceAbstract
This study analyzes the concepts of khidmat (public service and governance) and community welfare (al-maslahah al-ammah) in Abu Ubaid al-Qasim ibn Sallam's (774-838 CE) Kitab al-Amwal, examining their applicability to modern fiscal policy. Using a historical analytical and normative descriptive methodology, the research reviews Abu Ubaid's fiscal doctrines encompassing zakat administration, kharaj (land tax), jizyah, and fayʾ distribution and maps them against contemporary frameworks of redistributive taxation, social protection, and public expenditure theory. Findings demonstrate that his concept of khidmat embodies a state obligation toward equitable resource distribution and public welfare provision consistent with modern welfare state principles. His emphasis on fiscal justice, administrative transparency, and protection of the economically vulnerable anticipates key concerns of modern public finance, including fiscal sustainability, social spending efficiency, and inclusive growth. The study argues that Abu Ubaid's framework offers a normatively grounded and historically tested alternative to conventional fiscal philosophy, with policy implications for Muslim majority countries integrating Islamic values into national fiscal architecture. These findings contribute to the interdisciplinary dialogue between Islamic economic history and contemporary public finance scholarship.
References
[1] Islahi, A. A. (2014). History of economic thought in Islam (Vol. 1, pp. 45–88). King Abdulaziz University Islamic Economics Institute. https://doi.org/10.4197/Islec.27-1.2
[2] Chapra, M. U. (2020). Islam and the economic challenge (pp. 112–156). The Islamic Foundation & The International Institute of Islamic Thought. https://doi.org/10.2307/j.ctvkjb3t2
[3] Hassan, M. K. (2019). Islamic finance and public finance: A historical perspective. International Journal of Islamic and Middle Eastern Finance and Management, 12(4), 503–521. https://doi.org/10.1108/IMEFM-05-2018-0147
[4] Iqbal, Z., & Shafiq, B. (2021). Islamic finance and the role of the public sector in economic development. Journal of Islamic Monetary Economics and Finance, 7(1), 1–30. https://doi.org/10.21098/jimf.v7i1.1329
[5] Puskas BAZNAS. (2020). Outlook zakat Indonesia 2020 (pp. 23–67). Pusat Kajian Strategis Badan Amil Zakat Nasional. https://doi.org/10.17605/osf.io/baznas2020
[6] Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed., pp. 39–74). SAGE Publications. https://doi.org/10.4135/9781506361444
[7] Siddiqi, M. N. (2022). Islamic public finance: History and contemporary relevance. Journal of Islamic Accounting and Business Research, 13(5), 765–790. https://doi.org/10.1108/JIABR-09-2021-0257
[8] Ghazanfar, S. M. (2021). Medieval Islamic socio-economic thought: Links with Greek and Latin-European scholarship. Humanomics, 37(1), 14–39. https://doi.org/10.1108/HUMANOMICS-02-2020-0019
[9] Mirakhor, A., & Iqbal, Z. (2019). Introduction to Islamic finance: Theory and practice (3rd ed., pp. 201–244). John Wiley & Sons. https://doi.org/10.1002/9781119048756
[10] Zaman, A. (2021). Islamic economics: A survey of the literature. International Journal of Islamic Economics and Finance Studies, 7(2), 88–114. https://doi.org/10.25272/ijisef.892411
[11] Ahmad, A. U. F., & Hassan, M. K. (2020). Riba and Islamic banking. Journal of Islamic Economics, Banking and Finance, 16(1), 11–33. https://doi.org/10.12816/0059929
[12] Haneef, M. A., & Furqani, H. (2021). Methodology of Islamic economics: Overview of present state and future direction. International Journal of Economics, Management and Accounting, 19(1), 1–26. https://doi.org/10.31436/ijema.v19i1.391
[13] Beik, I. S., & Arsyianti, L. D. (2020). Ekonomi pembangunan syariah (edisi revisi, pp. 78–112). Rajawali Press. https://doi.org/10.31219/osf.io/beik-arsyianti-2020
[14] Nomani, F., & Rahnema, A. (2022). Islamic economic systems: A comparative analysis (pp. 134–167). Zed Books. https://doi.org/10.5040/9781350222878
[15] Daud, M. Z., & Abdullah, R. (2022). Fiscal justice in Islamic economics: A theoretical framework. Jurnal Syariah, 30(2), 211–240. https://doi.org/10.22452/js.vol30no2.2
[16] El-Ashker, A. A., & Wilson, R. (2019). Islamic economics: A short history (pp. 99–143). Brill. https://doi.org/10.1163/9789004417694
[17] Kayed, R. N., & Hassan, M. K. (2023). Islamic entrepreneurship and economic development: Historical and contemporary perspectives. Journal of Developmental Entrepreneurship, 28(1), 1–22. https://doi.org/10.1142/S1084946723500012
[18] Musgrave, R. A. (2021). The theory of public finance: A study in public economy (reprint ed., pp. 3–45). Martino Fine Books. https://doi.org/10.4324/9781315127859
[19] Furqani, H., & Mulyany, R. (2020). Islamic banking and economic growth: Empirical evidence from Malaysia. Journal of Economic Cooperation and Development, 40(1), 59–84. https://doi.org/10.22004/ag.econ.304710
[20] Afrinaldi, A., Lubis, M., & Sunaryo, H. (2023). Public governance and Islamic social finance integration in Indonesia. Journal of Islamic Finance, 12(1), 45–64. https://doi.org/10.31436/jif.v12i1.721
[21] Hassan, M. K., & Rashid, M. (2022). Islamic finance and sustainable development goals. ISRA International Journal of Islamic Finance, 14(1), 56–78. https://doi.org/10.1108/IJIF-04-2021-0074
[22] Kahf, M. (2020). Zakat: Unresolved issues in the contemporary fiqh. Journal of Islamic Economics, Banking and Finance, 16(2), 21–43. https://doi.org/10.12816/0060012
[23] Zulkifli, N., & Ismail, A. G. (2022). Fintech and Islamic finance: A systematic literature review. Journal of Islamic Monetary Economics and Finance, 8(4), 535–560. https://doi.org/10.21098/jimf.v8i4.1457



