Sulami's commentary is discussed by Gerhard Bowering, and Hallaq draws attention to the unique place the Qur'?n occupied in Sh?tib?'s legal theory. Finally, W.C. Smith looks at the Qur'?n from a comparativist perspective.

Records the impact of taxation on events in world history, from ancient Egypt to the present, and concludes that taxation has been a force that has shaped world history and has had a direct bearing on the civilization process.