Fatwa no. 4012 I read in the book called 'Al-Zawajir Aan Eqtraf Al-Kaba'ir' (things that act as deterrents against committing grave sins) by Ibn Hajar Al-Haytamy, which talks about the ruling on Al-Mukus (a tax imposed on goods displayed at public markets) and the Prophet's prohibition thereon, that those who impose such taxes will be the most severely punished on the Day of Resurrection. In Egypt, our national economy is based on customs taxes levied on imports and exports, so traders add these taxes to the retail prices of their goods. With the money raised in this manner the state undertakes various projects to build the country’s infrastructure. I hope that (Part No. 23; Page No. 490) you can explain the ruling on these taxes and the rulings on customs and working in customs. Is the ruling the same as that on taxes or not? Please explain this matter to me because I work in the Customs Department. Is this work lawful or unlawful? I am in need of your answer so that I can handle the matter in order not to commit what entails the punishment of Allah (Glorified and Exalted be He), knowing that I work in the field of accounts and staff salaries.

A: Charging customs taxes on imports and exports is regarded as a kind of Mukus which is unlawful and working in this area is unlawful, even if the authorities spend it on various projects to build the country’s infrastructure, because the Prophet (peace be upon him) forbade taking the Mukus and spoke sternly concerning it. It was narrated from `Abdullah ibn Buraydah, from his father, in the Hadith about the stoning of the Ghamidi woman who gave birth as a result of zina (adultery), that the Prophet (peace be upon him) said: By Him in Whose Hand my soul is, she has made such repentance that even if a wrongful tax-collector were to repent, he would have been forgiven. This Hadith was narrated by Ahmad, Muslim, and Abu Dawud. Ahmad, Abu Dawud and Al-Hakim narrated from `Uqbah ibn `Amir that the Prophet (peace be upon him) said: “The collector of Al-Max [singular form of Mukus, Ed.] shall not enter Paradise.” Classified as Sahih by Al-Hakim. (Part No. 23; Page No. 491)  Al-Dhahaby Al-Dhahabi said in his book al-Kaba'ir: The one who collects Al-Mukus is included in the purport of the verse in which Allah says: The way (of blame) is only against those who oppress men and rebel in the earth without justification; for such there will be a painful torment. The one who collects Al-Mukus is one of the greatest helpers of the oppressors, in fact he is himself an oppressor, because he takes something to which he is not entitled. This is substantiated by the hadiths of Buraydah and that of `Uqbah which were quoted above. Moreover the person who collects Al-Mukus has much in common with a bandit or a thief. The person who collects Al-Max, the one who writes it down, the one who witnesses it and the one who takes it such as a soldier or a flag bearer all share the burden of sin and are all consuming unlawful wealth.This is also consuming people’s wealth unlawfully. Allaah (Exalted be He) says: And eat up not one another’s property unjustly (in any illegal way e.g. stealing, robbing, deceiving, etc.) And it was proven that the Prophet (peace be upon him) said, in his khutbah (sermon) in Mina on the day of `Eid during the Farewell Pilgrimage: “Your blood and your wealth and your honor are sacred to you, as sacred as this day of yours in this land of yours (Part No. 23; Page No. 492) in this months of yours.” So a Muslim must fear Allah and give up unlawful earnings, and seek lawful earnings, for there are many ways of earning a living in a lawful way, praise be to Allah. Whoever strives to be independent of means, Allah will make him so. Allah (Exalted be He) says: And whosoever fears Allâh and keeps his duty to Him, He will make a way for him to get out (from every difficulty). And He will provide him from (sources) he never could imagine. And whosoever puts his trust in Allâh, then He will suffice him. Verily, Allâh will accomplish his purpose. Indeed Allâh has set a measure for all things. And: He will make his matter easy for him. May Allah grant us success and peace and blessings be upon our Prophet and his family and companions!