The shaykh and imam, the learned and erudite scholar, Shaykh al-Islām Abū al-‘Abbās Ahmad ibn Taymiyyah al-Harrānī—may Allah sanctify his soul and illuminate his grave through His grace and generosity—also said:

Praise be to Allah. We praise Him, seek His help and ask His forgiveness. We seek refuge in Allah from the evil within ourselves and from our evil deeds. Whoever Allah guides, none can lead astray, and whoever He leads astray, none can guide. We bear witness that none has the right to be worshipped except Allah alone, without partner, and we bear witness that Muhammad is His servant and Messenger. May Allah bless him and his family and grant them abundant peace.

Section on “Collective Unjust Exactions”

These are demands made upon people jointly, such as the inhabitants of a village or town, when payments are demanded from them on their property or per head. Examples include levies imposed by the ruler upon them all, assessed according to their number, the number of their animals or trees, or the extent of their wealth. Thus, they may be charged more than the zakat required by Islamic law, or more than the land tax required by Islamic law, or they may be charged newly introduced levies on categories other than those prescribed by Islamic law