«Ich hörte einige andalusische Shuyukh, die teils aus der Armee [arab.: jund] stammten, teils nicht, sagen: Die Muslime blieben ihren Feinden überlegen und die Stellung ihrer Feinde war schwach und miserabel, solange man das Land den Soldaten als Iqṭāʿ [deutsch: Lehnsgut] überließ. Diese zogen Nutzen daraus und behandelten die Bauern rücksichtsvoll, wie ein Kaufmann seine Ware.
So gedieh das Land, die Einkünfte flossen reichlich, es gab einen Überfluss an Soldaten, und an Verpflegung und Waffen war mehr als nötig vorhanden. Das ging so, bis Ibn Abi ‘Amir in seinen letzten Tagen den monatlichen Heeressold wieder einführte, das Geld mit Gewalt einzog und Steuerbeamte auf das Land schickte, um die Steuern einzutreiben.
Doch diese (Steuerbeamten) fraßen die Untertanen auf, unterschlugen ihr Geld und führten sich anmaßend gegen sie auf. Da flohen die Untertanen und konnten das Land nicht länger bebauen, worauf die Steuern, die der Sultan erhielt, sich verminderten, das Heer schwach wurde und der Druck der Feinde gegen das Land der Muslime sich verstärkte; schließlich eroberten die Feinde sogar einen Großteil des Landes.
So blieben die Muslime schwach und ihre Feinde überlegen, bis die „Verschleierten“ [Almoraviden /al-Murābiṭūn] nach Spanien kamen und das Iqṭāʿ wieder einführten, wie es früher gewesen war.»
(Abu Bakr Muhammad at-Turtushi, gest. 520 n.H., in Siraj al-Muluk fi Suluk al-Muluk / Übersetzung von Bernhard Lewis/Hartmut Fähndrich in Der Islam in Originalzeugnissen – Religion und Gesellschaft, Verlag Edition Erdmann, 2005, Seite 142f / leicht von mir redigiert)
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