Middle Persian documents and the making of the Islamic fiscal system: problems and prospects

Abstract This article charts a new course for the study of the Middle Persian documents from early Islamic Iran, which takes their early Islamic context into account more fully than has hitherto been done. This approach and its potential fruits for the study of early Islamic history are illustrated through an in-depth treatment of four seventh-century documents from the Qom region (previously edited and discussed by Dieter Weber), each of which contains a fiscal term that is apparently otherwise unattested in the documentary corpus. I show that the existing interpretations of these documents anachronistically project the fiscal terminology and structures of a later time into early Islamic Iran, and that these documents, considered in aggregate, suggest a certain course of development for the Islamic fiscal system in the post-Sasanian territories in the decades following the initial conquests: from broad and relatively unspecific impositions to more targeted exactions, based on increasingly detailed assessments.