138
Ferdinand H.H. Grapperhaus, Taxes, Liberty and Property (Amsterdam, 1989), p. 35.
139
Daniel С. Dennett, Jr., Conversion and the Poll Tax in Early Islam (Harvard, 1950), ch. II.
140
Ibid., p. 10, цит. по: History of the Patriarchs of the Coptic Church of Alexandria, ed. Evetts (1910), pp. 189-190.
141
Ibid.
142
Abu Yusuf, «Advice to a Caliph», Islam from the Prophet Muhammad to the Capture of Constantinople, vol. 1, trans. Bernard Lewis (New York, 1974), pp. 167-168.