234 Proceedings of the Royal Irish Academy. 



stays, lie shall be safe and on him [is binding] the like of that which 

 [is binding] on the people of Jerusalem, a poll-tax. 



' And whoso of the people of Jerusalem prefers to go away, himself 

 and his property, along with the Romans, and leave their churches 

 and crosses, they shall be safe in person [and churches and crosses ?] 

 until they reach their place of safety. 



' And whoso of the people of the land was in it [Jerusalem] before 

 the fighting, if he wish "to settle, on him [is binding] the like as what 

 [is binding] on the people of Jerusalem, a poll-tax, and if he wishes 

 to depart with the Romans or to return to his own people, nothing 

 shall be taken from them [i.e. in poll-tax] until the harvest is reaped. 

 And for what is in this writing [stands] the pledge and warranty of 

 God, and the warranty of his prophet, and the warranty of the 

 Khalifas, and the wan-anty of the faithful, provided they pay what 

 is due of the poll-tax. Witnesses to that, Khalid ibn Welld, and 'Amr 

 ibn el-'Asi, and 'Abdu-r-Rahman ibn Auf, and Muawiya ibn Abl- 

 Sufyan. And wrote and was present [x], year 15.' 



The close similarity between the two documents will be seen at 

 the first glance. In both we find an assurance of security for the 

 person, goods, religion, churches and crosses, of the conquered people. 

 In both we have the imposition of a poll-tax on those who do not 

 conform to Islam. In both we have the undertaking that a dominant, 

 or once dominant, people shall not dwell among them, in the one case 

 the Jews, in the other the Romans, In both the Romans, as rulers, 

 are to depart, yet if any of them choose to remain as subjects, they are 

 to enjoy the same privileges and bear the same burthen of tax as the 

 native Christians. Both end with pledges of warranty and the names 

 of witnesses, and the formula .^^ . i^ ^". "^ , ' wi'ote and was 

 present,' only the name of the scribe is given in the Egyptian treaty 

 but not in that of Jerusalem. It is evident that we have here two 



