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The assignment of land as tiyĹŤl to early Safavid military and bureaucratic elites was conditional on their emoluments being subjected to direct taxation on annual basis. Between 914 and 918/1508 and 1512, the money-based disposal of tiyĹŤl land assignments boosted Shah IsmÄâÄŤlâs control over fiscal resources in Iran. In the province of Diyarbakir, however, the Safavid practice of tiyĹŤl expedited dynastic transition, enabling the new regime to uproot the regional allies and partners of the Aqquyunlu. A glimpse at monetisation of tiyĹŤl brings necessary torch into the dynamics of bureaucratic centralisation and its political implications in this early phase of territorial expansion and political absolutism in the Safavid history. The principal primary source this study explores is an unpublished fiscal statement, kept as document E. 1071 at the TopkapÄą Palace Museum Archives in Istanbul, that details the taxes paid to central treasury by early Safavid tiyĹŤl-holders in Iran and eastern Anatolia over the course of four fiscal years (914â918/1508â1512).
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