qabāla (English spelling) qabala

...Such tax contracts became popular around the end of the 9th century, and about 20% of the national treasury revenue was collected by the daman, mainly from the border areas outside the direct-controlled provinces. In Egypt, tax contracts for small local districts were called qabāla, and an auction (nidā) was held every year at the Amr Mosque in Fustat to determine the contractor. Qabāla contractors, including government officials and landowners, were required to manage and maintain the irrigation system and supervise the cultivation conditions of farmers in addition to collecting taxes, and this system continued until the Ayyubid period (1169-1250), when the iqta system, which allocated tax collection rights to military personnel, was established.

*Some of the terminology explanations that mention "qabāla" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…このような徴税請負は9世紀末ころから盛んとなり，直轄州以外の辺境地区をおもな対象に国庫収入の約2割がダマーンによって徴収された。エジプトでは，地方の小区域を対象にした徴税請負を特にカバーラqabālaといい，毎年フスタートのアムル･モスクで請負人を決定する競り(ニダー)が行われた。官吏や地主をはじめとするカバーラの請負人は，徴税以外に水利機構の管理･維持と農民の耕作状態を監督する義務があり，この体制は軍人に徴税権を分与するイクター制が成立するアイユーブ朝(1169‐1250)時代まで一貫して存続した。…

※「qabāla」について言及している用語解説の一部を掲載しています。

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