muqṭaʿ

The term muqta' refers to an Islamic tax official, specifically a recipient officer in the iqta' system. This system, established in the 9th century Islamic empire, granted land to army officials in lieu of regular wages. The muqta' was entitled to collect taxes, primarily the kharaj, from the land granted to them. They were expected to retain the balance after paying a smaller tithe, which served as their salary. Initially, these grants were for limited periods and were more akin to a wage, with officers having little interest in the land itself. Over time, the iqta' system evolved, with grants becoming more permanent and muqta's taking a greater interest in land maintenance and binding peasants to the soil.1