Ƙasar ‘Ushriyyah ita ce ƙasar da ke cikin Tsibirin Larabawa da kuma ƙasar da masu ita suka karɓi Musulunci suna mallakarta, kafin Daular Musulunci ta ci ta da Jihadi. Ƙasar Kharajiyyah kuwa ita ce duk wata ƙasa, banda Tsibirin Larabawa, wadda aka buɗe ta da jihadi, ko ta hanyar yaƙi ko ta yarjejeniyar zaman lafiya. Ƙasar ‘Ushriyyah tare da amfaninta mallakar daidaikun mutane ce, yayin da ƙasar Kharajiyyah mallakar Daula ce, amma daidaikun mutane su ne masu mallakar amfanin ta. Kowane mutum yana da ‘yancin musanya ƙasar ‘Ushriyyah da amfanin ƙasar Kharajiyyah ta hanyar kwangiloli na Shari’ah. Dukkan mutane za su iya gādon waɗannan, kamar yadda suke gādon sauran dukiya.

Tithed land (‘Ushriyyah) constitutes land within the Arabian Peninsula and land whose owners had embraced Islam, whilst possessing the land, before the Islamic State conquered them by Jihad. Taxed land (Kharajiyyah) is all land, other than the Arabian Peninsula, which was opened by jihad, whether through war or peace treaties. The ‘Ushriyyah land, together with its benefits, is owned by individuals, whereas the Kharajiyyah land is owned by the State, while individuals own its benefits. Every individual has the right to exchange, through Shari’ah contracts, the tithed land and the benefits of taxed land. All people can inherit these, the same as with all other wealth.