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Daniel al-Kumisi was one of the most prominent early scholars of Karaite Judaism. He flourished at the end of the ninth or at the beginning of the tenth century. He was a native of Damagan, the capital of the province of Qumis, in the former state of Tabaristan, , as is shown by his two surnames, the latter of which is found only in Qirqisani. His attitude to Anan ben David and his violent opposition to the Ananites are characteristic of his place in Karaism. At first he esteemed Anan highly, calling him rosh hamaskilim ; but later he despised him and called him rosh ha-kesilim. Nevertheless, Daniel's opinions were respected by the Karaites.
Daniel later immigrated to Jerusalem, and founded the order of the "Mourners of Zion." He may have built the oldest Karaite Synagogue, which is located in Jerusalem. Espousing proto-Zionist views, he urged his fellow Karaites to return to Israel, and called those who opposed doing so "fools who draw the Lord's wrath" in his Epistle to the Diaspora.
As regards Daniel's theories, he denied that speculation could be regarded as a source of knowledge, and, probably in accordance with this tenet, he maintained, in opposition to Anan, the principle that the Biblical laws must not be interpreted allegorically, nor explained contrary to the simple text. He evinces little regard for science, as, for instance, when he asserts that it is forbidden to determine the beginning of the new moon by calculation, after the manner of the Rabbis, because such calculations are condemned like astrology, and the practise of them is threatened with severe punishment, according to Isaiah xlvii. 13–14. Yet Daniel himself, in his commentary to Leviticus xxvi., indulges in long reflections on the theodicy and on the suffering of the pious. His conception of the angels, also, is most extraordinary. He says that wherever "mal'akhim" are mentioned in the Bible, the designation does not refer to living, speaking beings who act as messengers, but to forces of nature, as fire, fog, winds, etc., by means of which God performs His works. This may be due to the influence of the Sadducees , in view of the fact that works circulated among the earlier Karaites named after Zadok and containing Sadducee opinions.