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Abu Jabir Muhammad b. Ja'far (from Izki in Oman)
Jami' Ibn Ja'far (book of law) (900)
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Taken from:  J.C. Wilkinson: African Historical Studies 1981
                      Mark Horton/ John Middleton :  The Swahili, The social landscape....

According to the judgments of various Ibadi authorities quoted in this book temporary truces could be made with polytheists (mushrikun) within the dar al-harb (the region of war) but not for more then a year (or two at the most) because in the meantime the Muslims might become strong enough to enforce a full submission. Some authorities maintained that the onus was on the polytheists to renew such temporary agreements, failing which ghanima (slaves and booty) could be taken. During such truces the good faith termed aman prevailed, so that individuals from both sides could enter the territory of the other in safety. To ensure that such arrangements were not upset, it was laid down that individuals should not act on their own initiative, but could only make war through joining a proper expedition authorized by the imam. Indeed, individuals should not even carry arms into dar al-harb areas, except where there is active warfare, as in the China domain. An exception however was made for individual ships which could capture a bawarij (pirate) ship and treat it as ghanima.     
Taxation was due on goods from polytheist areas that were brought to Oman by Muslim merchants at the rate of 2.5 per cent, but polytheist merchants arriving in Oman were taxed the way Muslim merchants were taxed in the polytheist countries. Merchants were not allowed to reside permanently in polytheist areas and were still liable to taxation back in Oman.          
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