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Annales islamologiques 53
2020 IFAO

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Ǧawānib ǧadīda ʿan aṣḥāb ḫarāǧ Miṣr fī-l-qarnayn 2-3/8-9 min ḫilāl bardiyyāt al-Ušmūnayn

Despite the importance of the financial administrators of Egypt (aṣḥāb al-ḫarāǧ) and their basic role in the administration system in the early Islamic period, historical sources don’t provide sufficient information about them. On the other hand, hundreds of papyri from ­al-Ušmūnayn province still exist. These papyri, especially tax receipts, contain many names and some information about the financial directors of Egypt during the 2nd-3rd/8th-9th centuries. Some of the financial directors are not mentioned in other historical sources, but al-Ušmūnayn Arabic papyri provide some new information about known directors and introduce new ones.