Are levies (Kharaj, Zakat, Jizya) collected by rebellious forces valid and binding if they temporarily control a territory?
General Chapter
Al-Mughni
Book of Fighting Rebellious Groups
Primary text
If the rebels gain control of a territory, collect the Kharaj, Zakat, and Jizya, and implement legal penalties (Hudud), these actions stand in place. If the forces of justice later prevail, they are not required to demand repayment of what the rebels collected, nor is it to be returned to those from whom it was taken. This view is narrated from Ibn Umar and Salamah ibn al-Akwa' and is the position of Shafi'i, Abu Thawr, and the People of Opinion. This applies whether the rebels are Khawarij or others.
Supporting text
Abu Ubayd held that those from whom Zakat was taken must repay it, as it was taken by someone lacking legitimate authority, akin to collection by common individuals. However, the sounder position relies on the precedent of Ali, may God be pleased with him, who did not demand repayment when he overcame the people of Basra, and the actions of Ibn Umar and Salamah ibn al-Akwa' supporting this. Furthermore, failing to validate these collections causes immense hardship as rebels might control lands for many years.