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One of the several branches of Islamic law in which practice diverged most sharply from theory was the law of commerce. The divergence is especially striking in two respects: regular imposition of taxes regarded by the shariī‘a as illegal, and reliance upon written documents as legal proof of transactions for which juridical theory demanded only oral evidence of witnesses. A third problematical aspect of commercial law was the juridical status of the non-Muslim merchant in Dār al-Islām. Matters pertaining thereto were loosely subsumed by the jurists under the term amān, associated specifically with the law of war, and defined by recourse to as much precedent as could be gleaned from the Qur'ān and from the example of the Prophet and of the earliest Muslim communities. The consequences of this procedure have posed several historical problems upon which it is hoped the present paper will throw some light.
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