1917.] Numismatic Supplement No. XXVIII. 51 



be assessed to alms strictly on the basis of the ancient Law 

 tfooks? It is impossible to answer the question in the 

 affirmative. It is almost equally difficult to give a definite 

 reply in the negative. All that can be said, in the present 

 state of knowledge, is that no direct evidence has yet come to 

 hand of the connection, and that the indirect evidence that is 

 available is rather against than in favour of the supposed 

 connection. This indirect evidence I may be now permitted 

 to summarise. Of the three contemporary chronicles of Au- 

 rangzeb which have been published, the 'Alamgir- narneh, the 

 Maasir-v- Alamgiri and the M untakhabu-l Lubab , the first tells 

 us nothing whatever about the matter. The author of the 

 Maasir has a solitary reference to the zakat in the long and 

 perfervid eloge at the end of the volume, and states that be- 

 fore his accession, Aurangzeb used scrupulously to pay the 

 pkat that was due on his food and clothing, that after com- 

 ing to the throne, he devoted to that purpose the proceeds of 

 several villages and two or three salt-producing tracts which 

 were appropriated to the privy purse, and that he gave the 

 entire income from these sources to the Arbab-i-I stahqaq— 

 deserving persons. (Bib. Ind. Text, p. 525). The little that 

 may be gleaned from Khafi Khan's M untakhabu-l- Lubab is 

 slightly more to the purpose, and may be read in Dowson's 

 translation, which, as usual, expresses the general sense of the 



KhafiKh 



tic#l 



ing the commercial goods of Musalmans, from tax throughout 

 the dominion of Hindustan. * * * The Revenue Officers 

 then reported that Musalmans * * * passed the goods of 

 Hindus in their names, and thus the payment of the zakat 

 prescribed by the law was avoided. So an order was given 

 that, according to the Law, two and a half per cent should be 

 taken from Musalmans and five per cent from Hindus." 

 (Elliot and Dowson, History of India, VII, 293). 



The last sentence is of some importance and it is neces- 

 sary to quote the historian's actual words: 



A „ • 



f#J& *" l$V °°V & ] S° J t*! U >y-«H * ^yoy ^ 



* **fy * l *J *J* )! *JJj; ^ J &KUl~* )| *XJ 



(Bib. Ind, Text, II. 230.) 



"He commanded that in conformity with ancient usag 

 and the Illustrious Law, Rupees two and a half should be 



ft 3 e^UW )l *^j; 



from Hindus. 



5 > 



Musalmans and Rupees fi 



It is not unworthy of note that there is an express refer- 

 ence here to Rupees, and nothing whatever is said about assess- 



