Article 145

Land tax is payable upon the *Kharajiyyah* land according to its capacity. *Zakah* is collected from the *‘Ushriyyah* land according to the actual production.

The evidence is what has been reported from Al-Zuhri who said:

«قَضَى رَسُولُ اللهِ ﷺ فِيْمَنْ أَسْلَمَ مِنْ أَهْلِ الْبَحْرِينِ أَنَّهَ قَدْ أَحْرَزَ دَمَهُ وَمَالَهُ إِلَّا أَرْضَه، فَإِنَّهَا فِيْهِ لِلْمُسْلِمِينَ؛ لَا نُهُمُ لَمْ يَسْلِمُوا وَهُمْ مُمْتَنِعُونَ»

*The Messenger of Allah ruled that the people who became Muslim from Bahrain have their blood and property protected, apart from their land, since it was a booty for the Muslims, since they did not embrace Islam at first and rather resisted*” (reported by Yahya b. Adam in *Kitab Al-Kharaj*), in other words, they had resisted the Muslims. This is evidence that the lands of the countries that are conquered are considered part of the booty. Except that our master Umar (ra) came and kept the ownership of the land with the *Bayt Al-Mal* and left its benefits for those who lived upon it, and took land taxes from them in exchange for that utilisation, and these taxes were according to the potential of the land and not a fixed amount. Accordingly, areas of arable land (called *Jarib*) in parts of Iraq were taxed a *Qafiz* or a *Dirham*, and in other places the tax was upon different sizes of areas of arable land other than *Jarib*, and in areas of *Al-Sham* different sizes were used, and so it is known from this that he managed each land according to its capacity.

This was with respect to the *Kharajiyyah* land, and as for the *Ushriyyah* lands, which are the lands whose inhabitants embraced Islam without conquest, along with the Arabian Peninsula, the *Zakah* is taken from what is actually produced from the land, and this would be a tenth if it was watered by rainwater, and a twentieth if it was watered by irrigation.

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