Ikta

Iqta‘ (Arabic: اقطاع‎‎) was an Islamic practice of tax farming that became common in Muslim Asia during the Buyid dynasty. The prominent Orientalist Claude Cahen described the Iqta‘ as follows:

a form of administrative grant, often (wrongly) translated by the European word “fief”. The nature of the iḳṭāʿ varied according to time and place, and a translation borrowed from other systems of institutions and conceptions has served only too often to mislead Western historians, and following them, even those of the East.

Unlike European systems, the Muqtis had no right to interfere with the personal life of a paying person if the person stayed on the Muqti's land. Also, Iqtas were not hereditary by law and had to be confirmed by a higher substance (like the sultan or the king).

As with other feudal-like tax farming systems, Iqta' evolved from the tribal practices. It originated from the need to secure one's self by paying taxes to the most powerful leader, but later developed into something exchangeable by the landowners like with the fiefdoms of Europe.

The Buyids codified the already existent system of tax farming. They united the Amirs of Persia and reorganized their land into Iqtas, whose borders remained largely similar to the predecessor states. Contrary to most other forms of Iqta, it was hereditary, but the land was divided when there were more sons of age.

In the Seljuk Empire, the move toward the iqta' system was facilitated by the Persian bureaucrat Nizam al-Mulk "who developed and systemized the trend towards feudalism that was already inherent in the tax-farming practices of the immediately preceding period," It is made clear that muqtis hold no claim on the peasants/subjects other than that of collecting from them in a proper manner the due land tax that has been assigned to them. When the revenue has been realized from them, those subjects should remain secure from any demands of the muqtis in respect of their persons, wealth, families,lands and goods. The muqtis can't hold any further claims on them. The subjects can go to the King and address their grievances in case they are being subjugated by the muqtis. It is thus clear that the muqtis only hold the land under the king, the land in truth belongs to the Sultan. Nizam-ul-Mulk emphasizes an important element in the iqta- muqti's right to collect and appropriate taxes. Of course, the muqtis also had certain obligations to the Sultan. They had to maintain the troops and furnish them at call. The revenues they got from the iqtas were meant to be resources for him to do the same. The revenue was meant for the muqti's own expenses, payment and maintenance of the troops and the rest had to be sent back to the king. The muqti was thus a tax collector and army paymaster rolled into one.

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