A rare and highly important early Islamic tax seal
Los 3640
ISLAMIC. Circa AH 2nd-4th century / AD 8th-10th century. Seal (Lead, 23 mm, 5.22 g), 24 dirhams jizya seal with a string hole. In two lines with decorative elements: al-Waḍḍāḥ (‘al-Waḍḍāḥ’ in Arabic); Margin: bi-sm Allāh … amīr al-muʾminīn (‘In the name of God … Commander of the Faithful’ in Arabic). Rev. Decorative element above, arbaʿa wa-ʿishrīn (‘twenty-four’ in Arabic); rosette below. Traces of marginal legend, in Arabic. A rare and highly important early Islamic tax seal with explicit denomination and unusual decorative elements. Earthen deposits, otherwise, about very fine.


This seal is of considerable historical interest and can be interpreted within the framework of early Islamic fiscal administration. The reverse inscription explicitly records the number arbaʿa wa-ʿishrīn (twenty-four), which strongly suggests that the object functioned as a tax seal, most plausibly connected with the collection or verification of jizya payments. In early Islamic practice, jizya was commonly assessed according to a three-tier system, with standard amounts of twelve, twenty-four, and forty-eight dirhams corresponding broadly to lower, middle, and higher economic categories. The present seal therefore most likely represents the intermediate tier, providing rare material confirmation of this fiscal structure in administrative practice.

Equally noteworthy is the inclusion of decorative elements on both obverse and reverse. Islamic lead seals are typically dominated by purely epigraphic designs, with little or no ornamentation.

The obverse inscription includes the name al-Waḍḍāḥ, which may refer to an official or administrative authority responsible for issuing or validating the seal. The accompanying marginal formula invoking the amīr al-muʾminīn situates the object within the framework of caliphal authority, even though no legible name can be read on the present specimen.
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