Financial Liabilities during the Jahiliyyah and their Reflections in the Qur’an

N this review, the agricultural, commercial, religious, social and political taxes during the Jahiliyyah in Arabs, and their dialectic relations with financial regulations as a concept and form in the Quran are examined. The issue of whether the Quran brought new regulations in terms of creation and invention new laws by termi-nating the considerations and practices of the Jahiliyyah, the pre-Islamic Era before the Quran, or established laws, which complied with the 7th Century Arabian cultural basin, onto the existing situ-ation, has been investigated in a limited manner in the literature. On the other hand, the hypothesis put forward by some local or foreign authors both in our classical tradition and in the past one and a half century claiming that the Quran included some con-siderations and practices of the Jahiliyyah has been defined and determined in a manner that is specific to the financial regulations of the Quran. The methodology in the study has been in the form of obtaining the data on the taxes during the Jahiliyyah, analyzing them, investigating their dialectic relations with financial liabilities in the Quran; and finally, concluding to a synthesis. As a result of this methodology, it has been concluded that these taxes that are expressed in the Quran are the long-established regulations that existed in the Pre-Islamic Era in Southern, Northern and Hejaz Ar-abs, and even in more ancient societies.