Posted on 06/28/2012 by __socrates

NAWA’IB. نواىب
pl. of na’ibah. “Adversities.” A legal term used for any special tax levied by the sovereign, of a country. The ruling of the Sunni law regarding it is as follows :—
“If it extend only to what is just (such as exactions for digging a canal, for the wages of safe guards, for the equipment of an army to fight against the infidels, for the release of Muslim captives, or for the digging of a ditch, the mending of a fort, or the construction of a bridge), the tax is lawful in the opinion of the whole of our doctors. But if it extend to exactions wrongfully imposed, that is, to such as tyrants extort from their subjects, in that case, concerning the validity of security for it, there is a difference of opinion amongst our modern doctors.” (Hamilton’s Hidayah, vol. ii. p. 594.)

Based on Hughes, Dictionary of Islam