The Umayyad State is widely criticized in the West as well as in its own region. Actually, this is normal situation. Because Hijaz Arabs who had no state experience, built a multinational state in short period of time. Yet, this caused serious matters. The fundamental point of the criticism is the payment of tax, also called jizya, which is taken from residents (mawal1) of Khorasan and Transoxania. However, in most studies on this subject, it is understood that the jizya taken from ma walfis combined jizya and kharja, which is different type of tax. Although ma walfwas tested for whether it passes religious criteria in critic periods or not, this situation did not last throughout the entire Umayyad history. It was continued for fifteen and twenty years. In this period, it was understood that the jizya tax taken from the mawalf, was caused by the unlawful practices of some regional governors, most of them were non-Muslim local tax officials and all their purpose was to collect the amount of combined jizya. It cannot be said that the Umayyad caliphs officially ordered written instructions in order to take the conceptual sense from the ma wailpart. But some Khorasan governors, who detected that taxes were decreasing, blinked at the collection of the jizya from the ma wail.