Ruling on Customs, Taxes, Bribes, and Ḥajj/ʿUmrah Fees (1)

The answer – and success is from Allah: Allah, Exalted is He, has forbidden consuming people’s wealth unlawfully. He said: “And do not consume one another’s wealth unjustly…” [al-Baqarah:188] and He said: “And cooperate in righteousness and piety, but do not cooperate in sin and aggression.” [al-Mā’idah:2]. On this basis, it is not permissible for a Muslim to cooperate in that which was mentioned in the question; this is the basic rule in this chapter.
There are, however, situations in which a Muslim is excused for money he pays without right or not in its proper place:
1. When retrieving a due right becomes very difficult: If it is extremely difficult for him to obtain a right that is firmly his, then it is permissible for him in that case to resort to paying some money in order to obtain his right. Even if this is called a “bribe,” its prohibition, in this situation, falls upon the one who takes it – whether a judge, official, or similar – and not upon the one who gives it. One may infer this from the implied meaning of His saying, Exalted is He: “…and do not consume a portion of the wealth of people in sin while you know (it is unlawful), by using it to bribe the judges…” [al-Baqarah:188], and likewise if a man’s money is being held back in customs. Also indicative of what we have said is what has been established of the permissibility of ransoming a captive from the hands of the polytheists or rebels.
2. When it is paid under coercion: That includes when one is threatened with punishment for not paying. The proof for this is His saying, Exalted is He: “Except for one who is compelled while his heart is at rest with faith…” [al-Naḥl:106] and the ḥadīth: “The pen has been lifted from three: from the child until he reaches puberty, from the insane until he regains sanity, and from the one who is compelled until he (freely) chooses.” (or as he said).
3. When necessity calls for it: Such as a sick person who needs to travel abroad for treatment and cannot do so except by paying money to the state he is travelling to; in this case, it is permissible for him to pay what is required for the travel and no sin is upon him, due to His saying, Exalted is He: “…except what you are compelled to eat .” [al-Anʿām:119].
4. It is permissible to engage in essential activities of life – like agriculture and trade – even if the unjust state takes a portion from the worker. The evidence for this is what human life necessarily requires in terms of practising and continuing these activities. Allah, Exalted is He, said: “…except what you are compelled to do .” [al-Anʿām:119].
And agriculture and trade are among the things Allah has made lawful for His servants; there is no blame upon the Muslim regarding what Allah has made lawful for him.
If it is said: This becomes a cause of strengthening the power of the oppressor, by what he takes from those engaged in such work; thus the Muslim becomes thereby an assistant to the oppressor in his oppression.
We say: Trade and agriculture are one thing, assisting the oppressor is another. Allah permitted sale and agriculture, then forbade assisting the oppressor. Assisting the oppressor may be by wealth, by word, or by action; but trade and agriculture are not, in themselves, assisting (him).
If it is said: Trade and agriculture are causes and means that lead to strengthening the power of the oppressor; were it not for them, states would not stand, especially in past centuries when traders and farmers were the only source of state revenue. And Allah has forbidden a good deed when it is a cause for an evil to occur, as in His saying: “And do not insult those they invoke other than Allah, lest they insult Allah in enmity without knowledge.” [al-Anʿām:108].
We say: The causes and means that lead to committing sins or to their occurrence fall into two categories:
 First category – prohibited causes: as in this verse, and like looking at the physical charms of a non-maḥram woman, being alone with her, and the like – all of which the Sharīʿah has explicitly forbidden.
 Second category – non-prohibited causes: these are those for which there is no text forbidding them. Trade and agriculture fall into this category. If these were prohibited in the time of unjust rulers, Allah would have explained that in His Book and on the tongue of His Messenger (May Allah bless him and his family and grant them peace), due to the intense and general need for such clarification. Yet Allah and His Messenger (May Allah bless him and his family and grant them peace) have explained matters less important than this: “And your Lord is never forgetful.” [Maryam 19:64].
Among this second category is what has been established of the permissibility of feeding a dhimmī (non-Muslim citizen under covenant), a captured enemy combatant, and a sinner, and of doing good to the disbeliever and the non-fighting polytheist, in His saying, Exalted is He: “Allah does not forbid you from those who do not fight you because of religion and do not expel you from your homes – from being righteous toward them and acting justly toward them. Indeed, Allah loves those who act justly.” [al-Mumtaḥanah:8].
And among it is what has been established from the Prophet (May Allah bless him and his family and grant them peace) that he dealt with the Jews in buying and selling, despite him (May Allah bless him and his family and grant them peace) knowing that they dealt in usury and barred others from the path of Allah. And Amīr al-Mu’minīn (Peace be upon him) left the people of al-Shām at Ṣiffīn free to access the water and did not prevent them from it after he had gained control over it.
The scholars of the madhhab have said: It is permissible to engage in transactions with an oppressor in buying and selling. They also said: It is permissible to sell grapes to someone one thinks will make them into wine, on condition that the seller does not intend that they be made into wine. Likewise, there are other means which the Sharīʿah has not prohibited; trade and agriculture are of this kind. If all means were prohibited, then feeding a sinner, or selling food to him, or buying goods from him would be forbidden – due to that leading to assisting him in his sin – and no one says such a thing.
There is another case, less clear than what has preceded: that is what pilgrims pay in fees. We say: What appears to me – and Allah knows best – is that it is permissible for the pilgrim and the person performing ʿUmrah to pay those fees which are unavoidable for whoever wishes to perform Ḥajj and ʿUmrah. The scholars of the madhhab have made Ḥajj obligatory upon one who is able, if nothing is taken from him beyond what is customarily taken. Today, those fees have become a law and an official custom; therefore what we have said about its permissibility is in harmony with the statement of the scholars of the madhhab.
Moreover, there is no blame upon the Muslim in being wronged; the blame upon him is in being the wrongdoer. And there is no wrong in paying some of those fees from the side of the payer.
In summary: It is permissible to transact with the oppressor in what we have mentioned and what is similar to it, with the following conditions:
1. That the oppressor not be in a state of active war (ḥarbī); if he is a ḥarbī enemy, then it is obligatory to sever ties with him and show enmity toward him.
2. That there be a need calling for the payment of the money, such as Ḥajj, ʿUmrah, building fees, trade taxes, and similar matters.
3. That intention (niyyah) has a role here: It is a condition that paying the money be entirely free of any intention of assisting the receiving authority, and free of any approval of what it has done. This is because of what has come in the report: “Whoever is pleased with the deed of a people is a partner with them in their deed.” And the ḥadīth: “Actions are only by intentions, and every person shall have only what he intended.”
What is preferable is to keep away from dealing with an oppressor as much as possible. However, we mentioned what we mentioned of permissibility because this issue has become a general affliction: Western laws have become dominant in the lands of the Muslims, and Western companies likewise dominate our markets. The greater share of petroleum is owned by foreign companies, telecommunications are Western companies, and so on. A Muslim is not able to boycott such things.
Electricity has become almost a necessity, and along with the price of electricity, taxes and other fees are taken from the consumer, and likewise along with the price of petroleum. For that reason, we said that it is obligatory upon the payer not to intend thereby supporting the American or French economy, nor the tax and fee officials. There is no problem in paying, when there is a need, so long as he does not intend to support those entities.
If it is said: What is the forbidden assistance (muʿāwanah) upon which a threat is mentioned for the one who does it, as in Risālat al-Taḥdhīr “The Epistle of Warning” and similar works?
We say: What is meant by assistance is supporting (the oppressor) with one’s person, wealth, opinion, and counsel; its forms and types are not hidden. What we have mentioned above is not of that, as we clarified previously.

Source: Min Thimār al-ʿIlm wa al-Ḥikmah vol.2