Neck-Sealing in early Islam
Arabic and Syriac sources for early Islam, especially for seventh- and eighth-century Syria and Iraq, describe the use of neck sealings in the administration of the poll tax, which was levied upon non-Muslims. This article evaluates the relevant literary, historical and material evidence, including some surviving sealings, and proposes that at origin, neck-sealing related to other stigmatizing practices, and was principally symbolic and punitive.

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