<![CDATA[This article examines the concept and implementation of non-zakat state revenue instruments in Islamic governance, covering kharaj, jizyah, ushr, and war spoils (ghanimah and fa'i). This study employs a normative legal research method with a historical approach and conceptual approach through library research of classical fiqh sources, the Qur'an, Hadith, and contemporary scientific literature. The findings indicate that the Islamic fiscal system is comprehensive and not solely reliant on zakat. Kharaj is a land tax on conquered territories that developed significantly under Umar ibn al-Khattab and was codified by Abu Yusuf in Kitab Al-Kharaj. Jizyah is a financial obligation imposed on non-Muslims in exchange for state protection. Ushr is a levy on agricultural produce and cross-border trade. War spoils (ghanimah and fa'i) constitute a state revenue source governed by Islamic law through the khumus distribution mechanism. All these instruments are managed through Baitul Mal based on the principles of justice and public welfare. This study affirms that Islam possesses a structured fiscal governance framework that remains relevant for examination in the context of modern public financial management.]]>
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