Arab domination and fiscal tensions in the Delta under the Marwānids: An official investigation regarding the punishment of a reluctant taxpayer

Abstract From the end of the seventh century CE, Egypt was increasingly destabilised by taxpayer protests, which culminated in significant armed revolts in the following century. In this article, we present the edition, translation, and analysis of papyrus P. Utah Inv. 114 that uniquely documents an incident in the northern Delta, dating to the late seventh or the early eighth century CE. The death of a taxpayer, at the hands of a Christian official in a case of tax evasion, triggered an administrative investigation by the Arab-Muslim authorities. The resulting report not only shows how local authorities addressed cases of tax resistance, but offers new insights into the legal procedures implemented by provincial authorities. The document also allows for a better understanding of Arabic administrative terminology. Finally, it contains the earliest recorded use of the term ‘Arabs’ to refer to the group of conquerors, attributing a moral and religious significance to the term.