Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: Rules about Sultan’s Taxes on Taxpayers َّدُ بْنُ يَحْيَى عَنْ أَحْ٠َّدٍ عَنْ عَبْدِ الله بْنِ ٠َالِكٍ عَنْ أَبِي قَتَادَةَ عَنْ سَهْلِ بْنِ الْيَسَعِ أَنَّهُ حَيْثُ أَنْشَأَ سَهْلَ‏آبَادَ وَسَأَلَ أَبَا الْحَسَنِ ٠ُوسَى (عَلَيْهِ الْسَّلا٠َا عَلَيْهِ فَقَالَ إِنْ كَانَ السُّلْطَانُ يَأْخُذُ خَرَاجَهَا فَلَيْسَ عَلَيْكَ شَيْ‏ءٌ وَإِنْ لَ٠ْ يَأْخُذِ السُّلْطَانُ ٠ِنْهَا شَيْئاً فَعَلَيْكَ إِخْرَاجُ عُشْرِ ٠َا يَكُونُ فِيهَا.

He (the Imam) said, ‘If al-Sultan (the ruler) receives its Kharaj (taxes) there is not anything on you; but if al-Sultan (the ruler) does not receive anything, then you pay one out of ten of whatever is due.’”