A Sasanian taxation list or an Early Islamic booty? A Medieval Persian source and the Sasanian taxation system

Studies in Economic and Social History of the Ancient Near East in Memory of Péter Vargyas

| Ancient Near Eastern and Mediterranean Studies |

Volume 2

series editors

zoltán csabai

department of ancient history

and

tibor grüll

department of ancient history

the university of pécs, hungary – l’harmattan hungary

Studies in Economic and Social History of the Ancient Near East in Memory of Péter Vargyas

edited by: zoltán csabai

Department of Ancient History, The University of Pécsl’harmattan, budapest

2014

Ancient Near Eastern and Mediterranean Studies

edited by Zoltán Csabai and Tibor Grüll

Volume 2

Supporters:

The University of Pécs

The Hungarian Society for Ancient Studies.

The editorial work was supported by the European Union and the State

of Hungary, co-fi nanced by the European Social Fund in the framework of

TÁMOP-4.2.4.A/ 2-11/1-2012-0001 ‘National Excellence Program’.

© Authors, 2014

© Zoltán Csabai, 2014

© L’Harmattan, 2014

All rights reserved. No part of this publication may be reproduced, stored in

a retrival system, or transmitted in any form or by any means – for example,

electronic, photocopy, recording – without the prior written permission of

the publisher. The only exception is brief quotations in printed reviews.

péter vargyas (1950 – 2009)

Table of Contents

Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

In memory of Péter Vargyas (1950–2009)

László Török . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Publications of Péter Vargyas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

PART ONE

THIRD AND SECOND MILLENNIUM B.C.

Le prix de rachat des captifs d’après les archives paléo-babyloniennes . . . . . . . . . . . . . . 33

Dominique Charpin

Les problèmes économiques d’un sheich . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71

Jean-Marie Durand

On Old Babylonian Palastgeschäft in Larsa. The meaning of sūtum

and the ‘circulation’ of silver in state/private business . . . . . . . . . . . . . . . . . . . . . . . 79

Zsombor Földi

The Sumerian verb �ug̃ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119Szilvia Jáka-Sövegjártó

Große „private“ Haushalte in der altbabylonischen Zeit in

der Mittlerrolle zwischen Königtum und Untertanen . . . . . . . . . . . . . . . . . . . . . . 139

Gábor Kalla

From Agade to Samaria: The Infl ationary Price of Barley in Situations of Famine . . . . . . 167

Jacob Klein

8 • Table of Contents

Les clauses en tukum-bi dans les textes de prêt de l’époque d’Ur III . . . . . . . . . . . . . . 181

Bertrand Lafont

Le rôle économique des dattes dans l’Égypte du Nouvel Empire . . . . . . . . . . . . . . . . 199

Bernadette Menu

Some questions of prices, metals and money in „Old Assyriology” . . . . . . . . . . . . . . . 217

Zoltán Pálfi

From Counting to Writing: The Quest for Abstraction . . . . . . . . . . . . . . . . . . . . . 227

Denise Schmandt-Besserat

Aspekte einer Sozialgeschichte der spätfrühdynastischen Zeit. Das Beispiel Lagas,

oder: „The inhabited ghosts of our intellectual ancestors” . . . . . . . . . . . . . . . . . . . . 239

Gebhard J. Selz

Eighteen Cuneiform Inscriptions from the Ur III and Old-Babylonian Periods . . . . . . . . 283

Marcel Sigrist and Uri Gabbay

Alašian products in Hittite sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317

Itamar Singer (Z’’L) and Graciela Gestoso Singer

Zulapi – eine Grossmacht im spätbronzezeitlichen Syrien? . . . . . . . . . . . . . . . . . . . 337

Béla Stipich

The semantics of verbal plurality in Sumerian . . . . . . . . . . . . . . . . . . . . . . . . . . 355

Bálint Tanos

Silver in Old Assyrian Trade. Shapes, Qualities and Purifi cation . . . . . . . . . . . . . . . 393

Klaas R. Veenhof

Understanding Economic Growth: The Importance of Money

in Economic History and Theory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 423

David A. Warburton

Table of Contents • 9

PART TWO

FIRST MILLENNIUM B.C.

Jenseits der assyrischen Grenze. Das Bild des Feindes in

den neuassyrischen Königsinschriften . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 485

Tamás K. Árvai

Interpretation of a medical commentary text BAM 401 . . . . . . . . . . . . . . . . . . . . . 503

András Bácskay

Elements of the Royal Ideology in Urartian Texts . . . . . . . . . . . . . . . . . . . . . . . . 521

Attila Buhály

Did Seleucid kings impose payments made only in fresh coins

of their own coinages? Units of account, not real coins . . . . . . . . . . . . . . . . . . . . . 531

François de Callataÿ

The Economic Determination of the Changing Interests. A Survey Based on

the Loan Documents of the Neo-Babylonian Sîn-uballi/ Archive . . . . . . . . . . . . . . . . 557

Henrietta Cseke

Documentary Evidence on Wine from the Eanna Temple Archives in Uruk . . . . . . . . . 579

Muhammad A. Dandamayev

Babyloniaca from Qumran – Mesopotamian lore in Qumran Aramaic texts . . . . . . . . . 587

Ida Fröhlich

Les marchands mésopotamiens et la théorie des jeux . . . . . . . . . . . . . . . . . . . . . . 603

Laetitia Graslin-Thomé

Expositio totius mundi et gentium. A peculiar work on the commerce of Roman Empire

from the mid-fourth century – compiled by a Syrian textile dealer? . . . . . . . . . . . . . . 629

Tibor Grüll

Die datio in solutum in neubabylonischer Zeit . . . . . . . . . . . . . . . . . . . . . . . . . . . 643

Alessandro Hirata

A Late Babylonian Astrological Tablet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 657

Hermann Hunger

10 • Table of Contents

Neues zur Verwendung von mah˘

ir im Eanna-Archiv eine Anomalie? . . . . . . . . . . . . . 671

Bojana Janković und Michaela Weszeli

Spätbabylonische Sklavenpreise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 683

Joachim Oelsner

A Sasanian taxation list or an Early Islamic booty? A Medieval Persian source

and the Sasanian taxation system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 701

Miklós Sárközy

Remarks on the Anatolian Background of the Tel Re�ov Bees and

the Historical Geography of the Luwian States in the 10th c. BC . . . . . . . . . . . . . . . . 715

Zsolt Simon

Greeks on Phoenicians. Can we rely on what the Greeks have said? . . . . . . . . . . . . . . 739

László Vilmos

Double Family Names in Neo-Babylonian Records: The Case of the Ē iru

and ¡ābi�u Families and Their Butchers’ Prebends . . . . . . . . . . . . . . . . . . . . . . . 751

Cornelia Wunsch

Neo-Assyrian kārus in the Zagros . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 789

Ádám Vér

Chronologische Aspekte der babylonischen Zinsen in der frühneubabylonischen

und neubabylonischen Zeit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 811

Zoltán Csabai

Databasing the Commodity Chits of the Idumean Ostraca . . . . . . . . . . . . . . . . . . . 825

Bezalel Porten

Foreword

Family, friends, colleagues and all those who knew them stood bereft of speech following the deaths of Péter Vargyas and Éva Darvas, and were trying to make sense of the personal tragedy of these two wonderful people, looking for ways to alleviate the pain their absence had caused. It was only several months later that we realized the irretrievable loss Hungarian Assyriology had suff ered. Péter Vargyas had been the fi rst and until today only Doctor of the Hungarian Academy of Sciences within the discipline, whose excellence was acknowledged by both the domestic and the international scholarly community. We had been robbed of a scientist with a number of friends in the fi eld, with formidable international experience, and a wide range of connections in the discipline all over the world.

He was a charismatic fi gure of Hungarian Assyriology, who prioritized the quality and the far-reaching, valuable results of research. He always underlined the researcher’s objectivity, and stressed the equality of the participants of a debate. This is the attitude that students at university, and young scholars at domestic academic programs could learn from him, and this won him recognition outside Hungary, as his numerous invitations to international events testify. He intended to use the innovative experiences gathered during his study trips abroad in Hungary as well, but these intentions were sadly not always well-received. The two decades spent at two major Hungarian universities nevertheless have left their mark. The Department of Ancient History at the University of Pécs will attempt to carry on this scholarly and spiritual legacy.

Three research topics stood out from the diverse fi elds that Péter Vargyas’s work touched upon. These were the society and economy of Ugarit, the history of Babylonian prices, and the monetary history of the Ancient Near East. When we fi rst contemplated producing a memorial volume in honour of his scholarly work, these were the areas

12 • Foreword

that came to mind, so we asked the authors to choose their essay topics, if possible, within the broader area of Ancient Near Eastern economic and social history. We hope we have succeeded in assembling a volume that refl ects adequately on Péter Vargyas’ scholarly career.

We would like to thank all the authors of the essays dedicated to the memory of Péter Vargyas, who accepted our call and enriched these volumes with their contributions. We are especially grateful for the patience they displayed during the prolonged editing process. Sadly two of our collaborators could not live to see the publication of the volumes. We learned with great sadness of the death of Itamar Singer in 2012, who repeatedly expressed his support for our eff orts, and always off ered us words of encouragement when we needed them most. It is also with great sorrow that we were informed of the passing of János Everling in spring 2013, who was an exceptionally talented former student of Péter Vargyas.

The participants, apart from the friends and colleagues of Péter Vargyas, also include former students who now work at various Hungarian universities: Henrietta Cseke (Kodolányi János University of Applied Sciences), András Bácskay (Pázmány Péter Catholic University), Miklós Sárközy (Károli Gáspár University of the Hungarian Reformed Church), and the editor of this volume (University of Pécs). He also supported and encouraged several young talents, beginning in the 1980s, many of whom are today internationally known academics in the fi eld of Assyriology.

There is not enough space to thank all the supporters and helpers who facilitated our work, yet we would like to express our gratitude to Ádám Vér and Vera Benczik for their continual assistance. We would also like to extend our thanks to Bálint Tanos, who in the autumn of 2012 substantially contributed to the editorial and pre-printing work of the fi rst volume. I would like to thank Péter Vargyas’ brother, Gábor Vargyas for his patience and the support he off ered for our work in the past more than two years. Finally I would like to extend my thanks to L’Harmattan Hungary Publishers for accepting the work into their Ancient Near Eastern and Mediterranean Studies series, and for facilitating the publication process with off ering us their infrastructure.

Z. Cs.

Abbreviations

Abbreviated titles of editions of cuneiform texts and of assyriological journals are those used in the Chicago Assyrian Dictionary, but note:

AAAH Acta Antiqua Academiae Scientiarum Hungaricae

ABAW NF Abhandlungen der Bayerischen Akademie der Wissenschaften Neue Folge

ADFU Ausgrabungen der Deutschen Forschungsgemeinschaft in Uruk-Warka

AfO Archiv für Orientforschung

AHw Wolfram von Soden: Akkadisches Handwörterbuch. 1–3 Bände. Wiesbaden, 1965–1981.

AJA American Journal of Archaeology

AJSL American Journal of Semitic Languages and Literatures

ALASPM Abhandlungen zur Literatur Alt-Syrien-Palästinas und Mesopotamiens

AMI Archaeologische Mitteilungen aus Iran

ANEMS Ancient Near Eastern and Mediterranean Studies

ANESS Ancient Near Eastern Studies Supplement

AnOr Analecta Orientalia

AnSt Anatolian Studies

AOAT Alter Orient und Altes Testament

AoF Altorientalische Forschungen

ArOr Archiv Orientální

ARM Archives Royales de Mari

AS Assyriological Studies

ASAE Annales du service des antiquités de l’Égypte

ASSF Acta Societatis Scientiarum Fennicae

26 • Studies in Social and Economic History of the Ancient Near East

AUWE Ausgrabungen in Uruk-Warka Endberichte

BA Beiträge zur Assyriologie

BabAr Babylonische Archive

BBVO Berliner Beiträge zum Vorderen Orient

BIN Babylonian Inscriptions in the Collection of James B. Nies

BiOr Bibliotheca Orientalis

BaM Baghdader Mitteilungen

BM cuneiform tablets in the collection of the British Museum, London

BPOA Biblioteca del Próximo Oriente Antiguo

BRM Babylonian records in the Library of J. Pierpont Morgan

CAD The Assyrian Dictionary of the Oriental Institute of the University of Chicago. Chicago,

1956–2010.

CDA Black, J. – George, A. – Postgate, N. 2000: A Concise Dictionary of Akkadian,

Wiesbaden.

CDOG Colloquien der Deutschen Orient-Gesellschaft

CHANE Culture and History of the Ancient Near East

CHD The Hittite Dictionary of the Oriental Institute of the University of Chicago, Chicago 1989–

CM Cuneiform Monographs

CT Cuneiform Texts from Babylonian Tablets in the British Museum

CTH Laroche, E. 1971: Catalogue des textes hittites. Paris.

CTN Cuneiform Texts from Nimrud

CUA cuneiform tablets in the collection of the Catholic University of America

DMOA Documenta et Monumenta Orientis Antiqui

DTC Ankara Üniversitesi Dil ve tarih-Coğrafya Fakültesi Dergisi

EAH Entretiens d’Archéologie et d’Histoire

ePSD Electronic version of the Pennsylvania Sumerian Dictionary. http://psd.museum.

upenn.edu/epsd/index.html

FAOS Freiburger Altorientalische Studien

GMTR Guides to the Mesopotamian Textual Record

HANES History of the Ancient Near East, Studies

HdO Handbuch der Orientalistik

HSAO Heidelberger Studien zum Alten Orient

IBoT Istanbul Arkeoloji Müzelerinde Bulunan Boğazköy Tabletleri

IEJ Israel Exploration Journal

ISCANEE International Scholars Conference on Ancient Near Eastern Economies

JA Journal Asiatique

Abbreviations • 27

JAC Journal of Ancient Civilizations

JAOS Journal of the American Oriental Society

JBL Journal of Biblical Literature

JCS Journal of Cuneiform Studies

JEA The Journal of Egyptian Archaeology

JESHO Journal of Economic and Social History of the Orient

JNES Journal of Near Eastern Studies

JRAS Journal of the Royal Asiatic Society

KUB Keilschrifturkunden aus Boghazköi

KBo Keilschrifttexte aus Boghazköi, 1916–

Kt Sigla of texts from Kültepe (kt) found in kārum Kaniš

LAOS Leipziger Altorientalistische Studien

LAPO Littératures Anciennes du Proche-Orient

LD Lepsius, K.R. Denkmäler aus Ägypten und Äthiopien, 12 vols. Berlin. 1849–1859

MBAH Münstersche Beiträge zur Antiken Handelsgeschichte

MC Mesopotamian Civilization

MDOG Mitteilungen der Deutschen Orient-Gesellschaft

MEFRA Mélanges de l’École française de Rome. Antiquité

MSL Materialien zum sumerischen Lexikon; Materials for the Sumerian Lexicon

MVAEG Mitteilungen der Vorderasiatisch-Aegyptischen Gesellschaft

MVN Materiali per il vocabolario neo-sumerico

NABU Nouvelles Assyriologiques Brèves et Utilitaires

NEA Near Eastern Archaeology

Nisaba Studi Assiriologici Messinesi

OAA Old Assyrian Archives

OBO Orbis Biblicus et Orientalis

OECT Oxford Editions of Cuneiform Texts

OIP Oriental Institute Publications

OIS Oriental Institute Seminars

OJA Oxford Journal of Archaeology

OLA Orientalia Lovaniensia Analecta

OLZ Orientalistische Literaturzeitung

OrSP Orientalia Series Prior

ÓTI Ókor-Történet-Írás

PBS Publications of the Babylonian Section, The Museum of the Unviersity of

Pennsylvania

28 • Studies in Social and Economic History of the Ancient Near East

PIHANS Publications de l’Institut historique et archéologique néerlandais de Stamboul

PNAS Proceedings of the National Academy of Sciences of the United States of America

PSBA Proceedings of the Society of Biblical Archaeology

RA Revue d’Assyriologie et d’Archéologie Orientale

RB Revue Biblique

RdE Revue d’Égyptologie

RGTC Répertoire Géographique des Textes Cunéiformes

RIMA The Royal Inscriptions of Mesopotamia. Assyrian Periods

RIMB The Royal Inscriptions of Mesopotamia. Babylonian Periods

RIME The Royal Inscriptions of Mesopotamia, Early Periods

RINAP The Royal Inscriptions of the Neo-Assyrian Period

RLA Reallexikon der Assyriologie und Vorderasiatischen Archäologie. Begründet von E. Ebeling

und B. Meissner, fortgeführt von E. Wiedner, W. von Soden und D. O. Edzard,

herausgegeben von M. P. Streck, München, 1928–

ROMCT Royal Ontario Museum Cuneiform Texts

SAA State Archives of Assyria

SAAB State Archives of Assyria Bulletin

SAAS State Archives of Assyria Studies

SAK Studien zur Altägyptischen Kultur

SCCNH Studies on the Civilization and Culture of Nuzi and the Hurrians

SD Studia et Documenta ad Iura Orientis Antiqui Pertinentia

SMEA Studi Micenei ed Egeo-Anatolici

StBOT Studien zu den Boğazköy-Texten

TCL Textes cunéiformes du Louvre

TCS Texts from Cuneiform Sources

THeth Texte der Hethiter

TIM Texts in the Iraq Museum

TMH Texte und Materialien der Frau Professor Hilprecht Collection

UAVA Untersuchungen zur Assyriologie und Vorderasiatischen Archäologie.

Ergänzungsbände zu Zeitschrift für Assyriologie und vorderasitische Archäologie

UCP University of California Publications in Semitic Philology

UET Ur Excavations Texts

VS Vorderasiatische Schriftsdenkmäler

WAW Writings from Ancient World

WdO Die Welt des Orients

WOO Wiener Off ene Orientalistik

Abbreviations • 29

WVDOG Wissenschaftliche Veröff entlichungen der Deutschen Orient-Gesellschaft

YBC cuneiform tablets in the Yale Babylonian Collection

YOS Yale Oriental Series, Babylonian Texts

ZA Zeitschrift für Assyriologie und vorderasiatische Archäologie

ZAR Zeitschrift für altorientalische und biblische Rechtsgeschichte

ZÄS Zeitschrift für ägyptische Sprache und Altertumskunde

ZDPV Zeitschrift des Deutschen Palästina-Vereins

ZDMG Zeitschrift der Deutschen Morgenländischen Gesellschaft

ZSSR Zeitschrift der Savigny-Stiftung für Rechtsgeschichte

P A RT TW O

FIRST MILLENNIUM B.C.

A Sasanian taxation list or an Early Islamic booty? A Medieval Persian source and the Sasanian taxation system

MIKLÓS SÁRKÖZY

Károli Gáspár University of Reformed Church of Hungary, Budapest

FOREWORD

The author would like to dedicate this humble essay to the memory of his teacher, the late Péter Vargyas. I remember the classes of his, which I attended some 17 years ago as a student of history; they had an enduring infl uence on me, thus inspiring my fi rst steps in the study of the ancient Near East. Beside his scholarly approach, his sincere personality and friendly comments also encouraged me to continue my studies in the fi eld of Iranian studies.

THE IMPORTANCE OF WABARISTĀN AND ITS LOCAL

TRADITION IN PRESERVING SASANIAN CULTURE

The present paper aims at throwing light on a less known Islamic source, containing important materials on the taxation of the Sasanian Empire. This brief but hitherto lesser known source belongs to the Tārīkh-i )abaristān of Ibn Isfandyār, an important medieval source of Wabaristān.

Among the old historical regions, Wabaristān – a Northern Iranian province situated not far from the Caspian sea, a montainous and hardly accessible area due to its humid and unfriendly climate - was the last area to resist the armies of the Caliphate succesfully. The conquest of Wabaristān was a slow process lasting for more than a century after the initial victories of the Arabs over the Sasanians in the fi rst half of the seventh century AD. The fi nal conquest of Wabaristān took place in the second half of the 8th century during the reign of al-Man^ūr in 761.1

1 Vasmer 1927: 86–150;Vasmer – Bosworth 1991: 935–942; Rabino di Borgomale 1936: 397–474; Madelung 1975: 198–226; Bosworth 1968: 1–202.

702 • Miklós Sárközy

As far as the history of Wabaristān is concerned, the earliest extant local historical source of this region is the Tārīkh-i )abaristān. It was written by a certain Ibn Isfandyār, himself a courtier of the petty local dynasty of the Bāwandids. Its text was compiled in the fi rst decades of the 13th century AD. The Tārīkh-i )abaristān contains a number of archaic elements which, though their character are often mythical or of epic origin, but in many ways - contribute to the understanding of successes achieved by early Islamic dynasties, such as the Būyids and Ziyārids in the 10–11th centuries.

In the Tārīkh-i )abaristān one can certainly attest strong echoes of pre-Islamic or Sasanian nostalgy. Apart from Pre-Islamic infl uences which are directly linked with the Sasanian past, we can fi nd epic novels, heroic battles where mighty local princes fought their Muslim opponents (or sometimes other local dynasts) valiantly, we fi nd magnifi cent descriptions of lavish hunting stories and coronation scenes where again the glory of the Sasanian Empire seems to have been preserved for later generations.2 The Sasanians have a strong impact on their later Caspian admirers but besides these legends it is extremely diffi cult to show the direct contact between the once powerful Sasanian kings and the much smaller Caspian rulers, let alone to fi nd real historical documents to connect the two periods.3

THE SO CALLED ’SASANIAN LAND-TAX LIST’

IN THE TĀRĪKH-I )ABARISTĀN

One of the few materials found in the Tārīkh-i )abaristān, which suggest more than echoing Sasanian inspired heroic scenes, is a short text found in the fi rst part of Ibn Isfandyār’s work. This brief account belongs to the the story of the struggles of the Abbasid Caliph al-Man^ūr (754–775) and his local opponentIsfahbad4 Khuršīd (741–761/766)5 of the Dābūyid dynasty6 dating back to the year 759, just before Wabaristān was fi nally subdued by the armies of the Abbasid caliphate.

2 For the tenacious survival of various pre-Islamic myths and legend in Wabaristān see: Sárközy 2008: 21–36;

3 Lambton 1991: 227–238; Melville 2000: 45–91.4 Ispahbad or Isfahbad in its Arabicized form is a local title of various rulers of Wabaristān. Meaning

simply army chief In Pre-Islamic times it was also the name a local Parthian-Sasanian family (Spāhhad). The question how a military and dynastical title was gradually changed and used as a local royal title for many centuries is still waits to be discussed.

5 Albeit Khuršīd was defeated in 761 fi nally by the armies of Caliph al-Man^ūr his coins were minted until 766. Madelung 1993.

6 The Dābūyids (651–761/766) were the fi rst indenpendent dynasty of Wabaristān after the collapse

A Sasanian taxation list or an Early Islamic booty? • 703

The story of Khuršīd and al-Man^ūr and the process of Islamization of Wabaristān are beyond the scope of this article, except for one interesting detail, which enlists goods sent by the local Dābūyid ruler to the court of the Abbasid caliph. After having exchanged diff erent envoys, bargaining about the conditions of how to incorporate Wabaristān into the Abbasid Empire and at the same time how to preserve the semi-independence of this province headed by the Dābūyids from the Abbasid conquering ambitions, a compromise between the Caliph and the Isfahbad came into being. As a sign of mutual respect and benevolence, both of them sent each other lavish and precious presents.

First, the Caliph sent the Isfahbad with a royal crown and a robe of honour; both of which were presumably of Sasanian style. Isfahbad Khuršīd, being pleased by these symbols of honour, also decided to requit the generosity of the Caliph:

(Ibn Isfandyār Tārīkh-i )abaristān 175.)

Man^ūr barāyi ū tāj-i šāhanšāhī wa tašrīf fi ristād, isfahbad khūšdil gašt wa bar qarār-i cahd-i Akāsira kharāj-i Wabaristān bi khalīfa fi ristād: mablagh-i sī^ad hazār dirham, bi cadad-i har dirham čahār dāng sīm-i sipīd būdī, jāma-i sabz-i abrīšam az basāx wa bāliš sīsad tā’, kutān-i rangīn sīsad lat, kūrdīnhā-i zarrīn wa rūyānī wa lafūraj sī^ad, zacfarān ki hama-i dunyā mi³l-i ān nabūd, dah kharwār, anār-i dāng-i surkh dah kharwār, māhī-i šūr dah kharwār, čihil ustur-rā īn bār kardandī wa dar sar-i har ustur ghulāmī turk ya kanīzakī binišāndandī.

(Ibn Isfandyār Tārīkh-i )abaristān 175.)’Man^ūr sent him a royal crown and robe of honour, and the Isfahbad, being pleased

thereat, send the Court of Baghdad the land tax of Wabaristān according to the age (or treaty)7, of the Kisras8 (ie. Khusraw I and II). An amount of 300,000 dirhams, each

of the Sasanians. They ruled the whole province of Wabaristān until the Islamic conquest under Abbasid caliph al- Man^ūr, which led eventually to their quick fall. After the defeat of the Dābūyids Wabaristān was divided among Arab governors and other emerging local families. Fort the Dābūyids see Madelung 1993.

7 cAhd can mean both age or treaty in Classical Persian.8 Arabic Kisra (pl. Akāsira) is derived from Middle Persian Khusraw through a possible

Aramaic infl uence.


dirham containing four dangs of „white” silver;9 300 bales of green silk stuff consisting of pillows10 and carpets; the same amount of good coloured fl ax; the same amount of gold- and Rūyānī and Lafūraj woollen garments; ten kharwārs11 of saff ron, which is of a unique kind all over the world; ten kharwārs of red, good quality pomegranate, ten kharwārs of salted fi sh. All this tribute was loaded on forty mules, on each of which was mounted a Turkic page or a maid.’12

THE AUTHENTICITY AND REAL VALUE OF THE

TAXATION LIST OF THE TĀRĪKH-I )ABARISTĀN

The above seen list, being incorporated into the text of Ibn Isfandyār’s work, raises a number of questions. Before making any remarks concerning the real historical value of this short list, it is important to check up on its authenticity.

The original document reutilized by Ibn Isfandyār, is quite unknown. As for his language skills, there are no traces that Ibn Isfandyār could have understood or deciphered Middle Persian documents. He never mentions it and all his transcriptions suggest that he preferred Arabized forms of Middle Persian names and titles. That is the reason why we believe that he only used Arabic and Classical Persian sources for his work, dealing with the history of Wabaristān. Apart from Arabic and Classical Persian, the third language Ibn Isfandyār was thought to have known, was his own Wabari (Māzandarāni)

9 Sasanian weight dang was a fraction (one-sixth) of the drahm, see Bivar 2010; Gignoux – Bates 1995.

10 As for bāliš, it is well known that it has various meanings. It can be translated as a pillow or bedding, however there are traces that the notion ’bāliš’ was also used as a weight. The Burhān-i qāBic says: ’bāliš is gold to a certain amount, the golden bāliš is equal 20000 dinars and the silver bāliš is equal 200 dinars’ Burhān-i qāBic 225. (translation of the present author from Persian). The reason why we prefer rather pillow than golden weight as the translation of the word bāliš, is that after bāliš there stands the word basāB, which can be a pair of bāliš as ’pillow and carpet’. The word basāB lacks any similar meaning of a possible weight measure as it was in the case of bāliš.

11 As for ’kharwār’ it can be translated both as ’ass-load’ but according to some linguistic and historical sources one kharwār weights 300 kilos. Steingass says that ’kharwār an ass-load; the measure of a hundred Tabriz maunds.’ One maund of Tabriz in the 18th century might have been somewhere between 6,66 and 7,38 English pounds ie. cca 3-3,3 kilos. If we count each kharwār 300 kg then 10 kharwārs will be equal with nearly 3000 kilos. Steingass 1975: 475; Greaves 1991: 369. For this note I would like to thank my colleague and my former Persian teacher Ms. Ágnes Németh who brought the double meaning of kharwār to my attention.

12 My translation is a new one completely avoiding that of E. G. Browne, see Browne 1905: 98.


mother tongue: an Iranian language spoken in some parts of the Caspian region; excerpts of Wabari poems found in the Tārīkh-i )abaristān attest this fact.13

On the basis of his Arabic and Classical Persian knowledge, Ibn Isfandyār tried to collect written materials as much as he could in the archives in Āmul in the Bāwandid court, as well as in Baghdad and later in Khwārizm14. However, the documents which were thought to be his foremost sources relating to the pre-Islamic and early-Islamic period, have remained quite obscure or were simply lost. One of his most famous fi ndings is the so called Letter of Tansar:15 a treatise about Sasanian society. It was originally written in Pahlavi (Middle Persian language), but later it was translated into Arabic and it was again retranslated into Persian by Ibn Isfandyār. Ibn Isfandyār’s principal source for the late Sasanian period, as well as for the fi rst decades of the caliphate was a work of a certain Yazdādī. From this Arabic book of Yazdādī practically nothing has survived. On the basis of current knowledge it is highly probable that Ibn Isfandyār could have quoted the so called Sasanian taxation list from a hitherto unknown Arabic source or from an indenpendent taxation document found somewhere in Baghdad or in other urban centres of medieval Persia; which was later completely lost.16

Regarding the authenticity of this short taxation, one must note that the measures and names used in this list all suggest that it could have been derived from an Early Islamic document, familiar with Sasanian termini technici. The occurrence of old monetary units of Iranian origin such as drahm (dirham) and dāng17 are again reveals that Ibn Isfandyār’s information are probably based on an original document, dating back to the 8th century. Another indication of a possible Arabicized Sasanian origin of this document is the use of name ’lafūraj’, which is in fact an Arabicized form of the Middle Persian ’lafūrag’, where there is an Arabic j instead of a Late Middle Persian g.18

13 There are a few poems written in local Wabari language which seems to be a forerunner of present-day Māzandarāni. Yet these poems of the Tārīkh-i )abaristān wait a more thorough linguistic analysis.

14 Khwārizm and its regional capital Gurganj was overrun by Mongol armies in 1220 and presumably Ibn Isfandyār perished in this wave of Mongol attacks. We learn from the Tārīkh-i )abaristān that the famous Letter of Tansar was also found in the bazar of Gurganj.

15 Ibn Isfandyār 1320/1941, as for the The Letter of Tansar, see Boyce 1968. 16 As for the predecessors of Ibn Isfandyār in the local historiography of Wabaristān as well as the

later developments see: Melville 1998: 20–23; Melville 2000: 45–91.17 For the Measure and weights used in Pre-Islamic Iran see: Bivar 2010; Gignoux – Bates, 1995. 18 There many other examples of such a transcription in geographical names, like for example Middle

Persian Gurgān Arabic Jurjān, Middle Persian Gundēšāpūhr Arabic Jundīšābūr etc.


THE RELATIONSHIP BETWEEN IBN ISFANDYĀR’S LIST

AND THE SASANIAN TAXATION SYSTEM

The second and more diffi cult problem with this list of Ibn Isfandyār is its relation with the Sasanian economy and taxation. One may think of a number of questions: does this list really echo a Sasanian land-tax list? Does the tribute sent by isfahbad Khuršīd to Caliph al-Man^ūr correspond with the former land-tax-rate of the Sasanian Empire or to what extent can it be accepted as an offi cial document dating back to the era of the Sasanian fi scal system? Or was this list of isfahbad Khuršīd a generous present or booty for only pleasing caliph al-Man^ūr to avoid somehow the conquest of Wabaristān?19

As to the Sasanian fi scal system; it is of great importance what Gyselen states: “Attempts at reconstruction of Sasanian economic life and its development founder on the inadequacy of the sources. On one hand, there is a profusion of information from a much later period, which should be used with caution; on the other hand, there is a serious absence of contemporary evidence, both textual (except Syriac texts and the Talmud) and archeological. Thus the reconstruction must be based on inference in most instances, though somewhat facilitated by the long-term nature of certain essential phenomena.”20

Concerning the goods listed in the text; the most important good mentioned by Ibn Isfandyār is the silk. As for the production of raw silk; we know it exactly that the southern coast of the Caspian sea had been the fi rst and foremost silk producing area inside Sasanian Iran since the 6th century AD. This is the time (under Khusraw I), when the new measures of taxation were offi cialy introduced and the fi rst senior offi cials of the Sasanian state arrived to count the date palms and plains in the Iranian countryside. Wabaristān, this remote Northern province of the Sasanian empire witnessed the fi rst ever successful attempts of the Iranian silk industry. The occurence of silk in the list of Ibn Isfandyār can also be a clear indication that this list refl ects either a late Sasanian or an early Islamic provision of Wabaristān.21

The other goods mentioned there are also traditional kinds of goods, produced in Northern Iran. We do not know exactly what the so called lafūraj and rūyāni garments mean but their names were borrowed from two well-known ancient towns of Wabaristān:

19 Vasmer also argues that the list of presents of Khuršīd is nothing more than only a rich present for pleasing al-Man^ūr. Vasmer 1927: 90.

20 Gyselen 1997. 21 Ackermann 1955: 30–46; Eilers – Bazin – Bromberger – Thompson 1983.


Lafūr and Rūyān which played an active role in the early Islamic local history of Wabaristān.

SASANIAN KHARĀJ (LAND TAX) IN LATE SASANIAN PERIOD

There have been heated debates concerning the changes of the economical system which took place in the late Sasanian Empire. As for the list the Tārīkh-i )abaristān provides one must be cautious, since it is not exactly clear which period this list could belong to, however, the usage of name ’Kisrās’ refers to the late Sasanian period of Khusraw I (531–579) and Khusraw II (591–628).

As for the late Sasanian period, it is well known that there were fundamental changes in the whole empire, which entirely aff ected and reshaped the socio-economical, military institutions of the late Sasanian Empire. These changes were fi rst initiated by Kawād I (488–531 AD), but were later succesfully implemented by the eff orts of Khusraw I (531–579). During his rule the positive results of these brave steps could be seen for the fi rst time. The taxation system itself was not exempt from these radical changes. The new methods included the introduction of a land tax (kharāj) and a poll tax (jizya), as these were called in Arabic in later Islamic sources. After decades of foreign incursion led by the Hephtalites, inner struggles and chaos caused by the Mazdakite revolt, as well as a famine, the new measures introduced by the state were as urgent and necessary for strengthening the fi nancial structure of the Sasanian Empire as restoring the public trust and confi dence towards the state.

The main idea of these economic reforms were based on general surveys of plains and even montainous lands. These new methods made it possible to make a more or less exact calculation of land tax; as it refl ected the actual fertility and quality of the land, which was a much more tolerant and even more fl exible concept in comparison with the preceding system. The former system had obliged the farmers to keep the cereals and products until the arrival of government offi cials, who then calculated the amount of tax land upon their visits and due to these bureaucratic methods, peasants were prevented from harvesting their crops at the proper time many times .22

As for the payment of the taxes; it is well known that the amount of land as well as poll tax was often stipulated in monetary terms, particularly in Sasanian silver dirhams but the actual payment was usually not, or at least not entirely, made in cash. A large

22 Dandamayev – Gyselen 1999.


amount of the tax was paid in kind, either as product (such as agricultural products or artifacts) or corvée. However, it is not exactly clear how a distribution between the two modes of payment was arrived at, but the amount in kind received by the state provided a source of profi t, if not speculation.

However, our main problem is that although we are quite well informed about how these reforms were introduced, so far we have had no contemporary Sasanian (Pahlavi) sources at our disposal to estimate the real amount of the annual state revenues in the late Sasanian period. All the sources we have relating to the amount of taxation of the late Sasanian period belong to the Islamic period and show great diff erences. Our Islamic sources, relating to the Sasanian taxation reforms, are not later than the 9–10th century ie. long after the fall of the Sasanian Empire. For instance, Ibn Khurdādbih says that the area of Sawād (Mesopotamia) paid 214285714 dirham under king Kawād I (488–531). 23

Sadly we lack any information neither contemporary, nor that of Islamic about the reign of Xusraw I when the new measures were fully introduced. Later, we are informed by Dīnāwarī that under Xusraw II the taxes were reduced to half of them. However we learned from Ibn Khurdādbih that the whole amount of tax in the 18th year (609–610) of Xusraw II’s rule was 600 000000 dirham. When comparing the taxes paid by Sawād under Kawād I with the taxes paid some 80-100 years later it is clear that nearly 40 % of the taxes were produced by the westernmost fertile area of Sawād of the Sasanian Empire. The taxes were raised with some 10 percent from the time of Kawād I until the reign of Xusraw II.24 Unfortunately we lack any detailed information about the other provinces beyond Sasanian Mesopotamia in late Sasanian period. Due to this fact the aforementioned 300.000 dirham as a land tax of Wabaristān under the Khusraws proves to be exactly unjustifi able. Though the amount paid in silver by the Isfahbad seems to be very small in comparison with that of Sawād but one must take into account what Altheim-Stiehl suggests: “Die arabischen Steuerbücher des Ibn Hurdādbeh und Kudāma zeigen, dass noch in früh’abbasidischer Zeit die Grundsteuer in Geld und Naturalien entrichtet wurde. Wenn beide Autoren Zahlen für Steuerertrage unter Kavāδ und Xusro II Aβarvēz (590–628) in Münze (Dirhem mitkal oder einfachen Dirhem) geben, so könnten das in Geld umgerechnete Gesamtbetrage der Natualien und Münze sein.” If one accepts it to be authentic the kharāj paid in money and in goods in Wabaristān are

23 Ibn Khurdādbih 1370/1991: 13.24 Altheim – Stiehl 1954: 41.


clearly separated and that is why the amount paid in in dirham is so limited. Meanwhile in case of Sawād the whole kharāj was calculated in dirham.25

Last but not least one must consider certain anachronisms and exaggerations made on the prices and taxes by our Early Islamic sources. We must also take into account a signifi cant degree of infl ation in the Early Islamic Period in the provinces previously belonged to the Sasanian Empire as mentioned recently by Gignoux. As for the expenses of the late Sasanian court described by the 9th century author Jāhiz in his Kitāb al-Tāj Gignoux states:

“The sums given in drachms are extraordinarily high, on an altogether diff erent scale to tohose what we have seen for the seventh century, and denote, even if take into account exaggeration by the author. Infl ation during the fi rst few centuries of Islam comparable to that seen in Germany in the period between the two World Wars. For the Sasanian era, the author commits some anachronisms that cannot give us any informations ont he real cost of living”26

TAXATION IN EARLY ISLAMIC PERIOD AND THE

LIST OF THE TĀRĪKH-I )ABARISTĀN

The Islamic Conquest brought about many fundamental changes in the history of Iranian provinces, but a number of earlier Sasanian institutions were preserved due to the cooperation of newcomers and locals. Many Iranian towns and rural areas were conquered more or less peacefully by the Arabs, in return for paying tribute for the caliphate.

As for the fi rst four caliphs and the Umayyad period; we also know that the former Sasanian fi scal and monetary system are still in use. In Iranian provinces the local adminstritation consisted mainly of the former gentry (dahāqīn) and the Zoroastrian clergy; both of them headed by a local Arab amir who was alone responsible for collecting the revenues.27 As a result of the Arab conquest, there was a redistribution of wealth, and the position of both landowners and peasants underwent considerable changes in matters of tenure and taxation. The owners of private properties, if had not fl ed or been killed, probably continued to cultivate their estates. We often read about

25 Altheim – Stiehl 1954: 6–7.26 Gignoux 2008: 136.27 For the cooperation of Muslim conquerors and Zoroastrian indigenous population see: Choksy:

1997; Daryaee 2003: 1–12.


fi xed revenues with or without previous calculations, which were paid by indigenous subalterns to their Arab landlords. However, we have only scanty information about this process of taxations.

Concerning the conquered Iranian provinces; caliph cUmar decided that the legal title belonged to the Islamic state, but he allowed the former owners to remain in their possession, on condition that they paid the taxes formerly allotted by the Sasanian state, and that they acted as the agents of the Muslim state in their collection.28 Theoretically, a conquered land became an cušr land29 whereas for a land left in possession, its former owners were obliged to pay the former Sasanian kharāj (land tax) 30. Newly conquered non-Muslim subalterns also paid a graded poll tax, except in the cities which had capitulated by treaty and paid such a tax only as their own offi cers assessed it.31 Throughout the rule of the fi rst four caliphs and the later Umayyads, one can see various situations in the diff erent provinces, and it is not easy to assess to what extent economic expansion was encouraged by Muslim newcomers or provisional institutions infl uenced it in a more negative way.32 New coins, Islamic dinars and dirhams appeared only around 698–699. 33 Except for the outlying eastern areas, where old (the former) Arab-Sasanian coins still appeared a century later, all the existing mints in the eastern part of the Umayyad empire were forced to introduce this new Umayyad currency. Among the outlying provinces where old Sasanian institutions survived we can surely fi nd Wabaristān since this northern Iranian province was ruled by its indenpendent post-Sasanian dynasty the Dābūyids at that time.

Among the new institutions introduced by the Arab conquerors and particularly by caliph cUmar, the most important element was the preservation of taxes, formerly paid to the Sasanians. This type of immediate submission not only preserved the former

28 For the implementation of the new measures of the caliphate see Morony 1976: 41–59. One of the most famous examples when a former owner succeeds in preserving his estates under the Caliphate right after the Muslim conquests is that of Bisxām b. Narsī, a distant maternal relative of the last Sasanian king Yazdgird III in South-Iraq. See Balādhūrī 1866: 379.

29 cUšr means one-tenth. It is a tax on agricultural produce. It is frequently used in the sense of Sadaka and zakāt, because no strict line is drawn between zakāt and cušr in Fiqh books.

30 For this reason in our new translation the term kharāj is translated as ’land tax’ and not simply as ’tribute’ as Browne did it in his abbreviated English summary, see Browne 1905: 98. Kharāj, a word of Aramaic origin made his way into both Persian and Arabic. Its original meaning was ’land-tax’ in comparison jizya used as a ’poll-tax’, only later it had a secondary meaning as ’tax, tribute’.

31 Lambton 1997. 32 Lambton 1953: 10–30.33 For more data see Lambton 1997; Paul 1999.


Sasanian economical and fi scal institutions, but also contributed signifi cantly to the tenacious survival of the former Pre-Islamic landowner class.

The taxation list preserved in the Tārīkh-i )abaristān of Ibn Isfandyār cannot be interpreted without the economical changes that happened after the Islamic conquest. Although Wabaristān was not at all a province of the Caliphate until the reign of al-Man^ūr, but the actual attitude of isfahbad Khuršīd refl ects the new rules set formerly by caliph cUmar. The Dābūyid ruler of Wabaristān, on the eve of the conquest of his province, chose the most evident sign of obedience by sending the formerly paid Sasanian tribute to the caliphe. In this context his off er to pay the annual revenue to the caliph was rather a symbol of his submission to the Abbasid caliphate, according to the rules set up by Caliph cUmar before.

Taking into consideration the decrees dating back to the fi rst decades of the caliphate, the decision made by the the isfahbad of Wabaristān to pay the former Sasanian land tax to the Caliph suits well the requirements prescribed by the Muslim conquerors after the fall of the Sasanian empire.

CONCLUSION

Based on our current knowledge this list of the Tārīkh-i )abaristān is presumably of Sasanian origin. On the basis of our analysis the content of this list deeply roots in the late Sasanian period, its measures and the listed goods could be good examples of the late Sasanian period following the reforms of Khusraw I.

The most striking feature of this list is that all the revenues are precisely fi xed and the total sum of revenues are precisely given; which is a rarely seen fact of the Sasanian economy where newly introduced taxation metods and measures are better known than the numerical results. Since there has been no extant remnant of those lists of provincial revenues which could give us detailed information about the annual taxation of each province. The importance of this taxation list is due to the fact that the remote and isolated Tabaristan was the only province in our knowledge where such a list survived from.

The list published in the Tārīkh-i )abaristān, despite its chronological distance from its origin is an interesting document of a transitional period: fi rst of all it can be considered as an Islamized reproduction of an original Sasanian taxation list, besides it is a symbol of the Islamic conquest of the last resisting province of Pre-Islamic Iran.


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