Ƙasa tana da wuya (ƙasar kanta) da kuma amfani. Wuyarta ita ce asalinta, amfaninta kuwa shi ne amfani da ita wajen noma da sauran abubuwa. Musulunci ya halatta mallakar wuyar ƙasa kamar yadda ya halatta mallakar amfaninta, kuma ya tanadi dokoki ga kowanne daga cikinsu. Dangane da mallakar wuyar ƙasa, wannan yana bukatar a yi bincike. Idan ƙasar da ta ƙunshi wannan fili an buɗe ta ta hanyar yaƙi, to wuyar ƙasar za ta zama mallakar Baitul-mali na Jiha, kuma ƙasar za ta zama ƙasar Kharaji, sai dai idan tana cikin Jazirar Larabawa.

Land has a neck (the land itself) and a benefit. Its neck is its origin, and its benefit is its use in farming and other uses. Islam allows the ownership of the neck of the land as it allows the ownership of its benefit, and has put rules for each of them. With regard to the ownership of the neck of the land this has to be examined. If the country which includes this land has been opened by conquest, then the neck of the land will be owned by the State, and the land would be Kharaji land, except if it was in the Arab Peninsula.

Idan an buɗe ƙasar cikin lumana, to wannan ma sai an bincika shi. Idan yarjejeniyar zaman lafiya ta bayyana cewa ƙasar mallakar Musulmi ce, kuma Ƙasa ta zaunar da mutane a cikin ƙasarsu a madadin Kharaj da suke biya ga Ƙasa, to wannan Kharaj yana ci gaba da zama na dindindin. Ƙasar irin wannan ƙasa tana ci gaba da zama ƙasar Kharaj har zuwa ranar Alkiyama, koda masu mallakarta sun karɓi Musulunci ko kuma an canja mallakarta ga Musulmi ta hanyar sayarwa ko ta kowace hanya.

If the country was opened peacefully, then this is also to be examined. If the peace treaty stated that the land belongs to the Muslims, and the State settled the people in their land in return for a Kharaj they pay to the State, then this Kharaj remains permanent. The land of such a country remains Kharaji land until the day of Judgement even if its owners embraced Islam or its ownership was transferred to Muslims through sale or in any other way.

Amma idan yarjejeniyar zaman lafiya ta bayyana cewa ƙasar tasu ce kuma ta ci gaba da kasancewa a hannunsu, suka zauna a kanta, a madadin wani Kharaj da aka ɗora musu, to wannan Kharaj ana ɗaukarsa kamar Jizya. Irin wannan Kharaj yana faɗuwa idan sun karɓi Musulunci ko kuma idan sun sayar da ƙasar ga Musulmi. Sai dai idan sun sayar da ƙasar ga kafiri, Kharaj ɗin yana ci gaba da kasancewa ba tare da an soke shi ba, domin kafirin yana ƙarƙashin Kharaj da Jizya.

However, if the peace treaty stated that the land belongs to them and it remained in their hold and they settled upon it, in return for a certain Kharaj imposed upon them, then this Kharaj is considered like Jizya. Such Kharaj is abolished once they embrace Islam or if they sold the land to a Muslim. In contrast, if they sold the land to a disbeliever the Kharaj remains without being abolished, because the disbeliever is subject to Kharaj and Jizya.

Idan mutanen ƙasar sun karɓi Musulunci a cikin ƙasarsu, kamar Indonesiya, ko ƙasar da take cikin Tsibirin Larabawa, to, wuyar ƙasar mallakar mazauna ne, kuma ƙasar ana ɗaukarta a matsayin ƙasar ’Ushri.

If the people of the country have embraced Islam in their land, like Indonesia, or the land which is part of the Arab Peninsula, then the neck of the land is owned by its inhabitants, and the land is considered ’Ushri land.

Sababin wannan magani shi ne cewa ƙasa wani nau'in dukiya ce da ake ɗauka a matsayin ganima a yaƙi. Halal ce (abin yarda) kuma tana cikin dukiyar Baitul-Mal. Hafs ibn Ghiath ya ruwaito daga Abu Dh'ib, daga Zuhri, wanda ya ce: "Manzon Allah ﷺ ya karɓi Jizya daga Majusawa (masu bautar wuta) na Bahrain. An karɓe ta daga kowane mutum daga cikinsu wanda ya karɓi Musulunci, kuma rayuwarsa da dukiyarsa za su kasance cikin kariya, sai dai ƙasarsa, wadda ake ɗauka a matsayin ganima ga Musulmi, domin ba su karɓi Musulunci tun farko ba alhali babu wata barazana a kansu." Bambancin da ke tsakanin ƙasa da sauran ganima shi ne cewa ana iya raba sauran ganima a tsakanin Musulmi, amma kashin ƙasar yana ƙarƙashin ikon Baitul-Mal bisa mahangar shari'a, ko da yake a aikace yana ci gaba da kasancewa a hannun mazaunanta waɗanda ke amfana da ita. Riƙe kashin ƙasar a hannun Baitul-Mal da bai wa mutane damar amfana da ita yana nufin cewa ganima ce ta jama'a ga dukkan Musulmi, ko suna raye a lokacin cin nasara ko kuma za su zo daga baya.

The reason for this treatment is that land is a form of property taken as booty in war. It is Halal (allowed) and it is the property of the Bait ul- Mal. Hafs ibn Ghiath narrated from Abu Dh’ib from Zuhri who said: “The Messenger of Allah (pbuh) accepted the Jizya from the fireworshippers (Majus) of Bahrain. It was accepted from any one of its people who embraced Islam, and his life and his property would be protected, except his land which is considered as booty for the Muslims, because He did not accept Islam initially when He was under no threat.” The difference between the land and the other booties is that other booties can be disposed of by dividing them amongst the Muslims, but the neck of the land is kept under the disposal of the Bait ul-Mal from the legal point of view although, practically, it remains in the hands of its inhabitants who can benefit from it. Keeping the neck of the land with the Bait ul-Mal and enabling the people to benefit from it means that it is a public booty for all Muslims, whether they exist at the time of conquest or they come later on.

Dangane da Yankin Larabawa, dukkan filayensa filayen 'ushri ne, saboda Manzon Allah (pbuh) ya buɗe Makka da ƙarfi, ya bar ta ga mutanenta, kuma bai sanya kharaj a kanta ba. Haka kuma, tun da kharaj a kan filaye yana kama da jizya a kan mutum, ba ya shafar filayen Yankin Larabawa kamar yadda jizya ba ta shafi wuyoyin mazaunansa ba. Wannan ya faru ne saboda sharaɗin sanya kharaj a kan fili shi ne a bar mazaunansa da abin da suka yi imani da shi da abin da suke bautawa, kamar yadda lamarin yake a ƙasar Iraƙi. Amma masu bautar gumaka na Yankin Larabawa ba su da zaɓi sai dai su karɓi Musulunci ko su yi yaƙi. Allah (swt) ya ce:

As for the Arab Peninsula, all of its land is ‘ushri land, because the Messenger of Allah (pbuh) opened Makkah by force and He left it to its people and did not put Kharaj on it. Moreover, since the Kharaj on the land is similar to the Jizya on the person, it does not apply to the land of the Arab Peninsula as the Jizya does not apply on the necks of its inhabitants. This is the case because the condition for imposing the Kharaj on the land is that its inhabitants are left to what they believe in and what they worship, as was the case of the land of Iraq. While the polytheists of the Arab peninsula had no choice except to embrace Islam or to fight. Allah (swt) said:

"Sa'an nan idan watannin haramun suka wuce, to ku kashe mushrikai duk inda kuka same su, ku kama su, ku kewaye su, kuma ku zauna musu a kowace hanya ta kwanton bauna. Amma idan sun tuba, suka tsayar da salla, suka bayar da zakka, to ku bar hanyarsu ta zama kyauta." [At-Tauba: 5] Allah (SWT) ya ce kuma:

“Then, when the sacred months have passed, slay the polytheists wherever you find them, take them (captive), besiege them and prepare for them each ambush. But if they repented and established the prayer and paid the zakat then leave their way free.” [At-Tauba: 5] Allah (swt) also said:

"Za a kira ku zuwa ga wasu mutane masu karfi da iko, ku yi yaki da su ko kuwa su mika wuya (su shiga Musulunci)." [Al-Fath: 16],

“You will be called against a folk of mighty powers, to fight them or they surrender (declare Islam).” [Al-Fath: 16],

Muddin babu jizyya da aka karɓa daga mushrikan Larabawa, to babu kharaj da za a karɓa daga ƙasarsu.

As long as no Jizya was taken from the Arab idolaters, then no Kharaj is to be taken from their land.

A cikin dukkan kasashen da aka bude wa Musulunci ta hanyar yaki, ko aka bude su ta hanyar yarjejeniyar zaman lafiya bisa sharadin cewa kasar ta zama ta Musulmi, wuyan kasar mallakin Baitul-mali ne. Saboda haka ana ganin ta a matsayin filin Kharaji, ko tana karkashin ikon Al'ummar Musulunci kamar Masar, Iraki, Indiya da Turkiyya, ko kuma ta fada karkashin ikon kafirai kamar Sifen, Ukraine, Albaniya, Yugoslabiya da sauran su. Kowace kasa da mazauninta suka shelanta Musulunci da kansu ba tare da yaki ba, kamar Indonesiya da dukkan tsibirin Larabawa, filinta mallakin mazaunanta ne, kuma ana ganin shi a matsayin filin 'Ushri.

In all the countries opened to Islam by conquest or opened by peace treaty on condition that the land belongs to the Muslims, the neck of the land is a property of the State. It is then, considered Kharaji land whether it is still under the authority of the Islamic Ummah like Egypt, Iraq, India and Turkey, or it came under the authority of the disbelievers like Spain, Ukraine, Albania, Yugoslavia and others. Every country whose inhabitants declared Islam by themselves without conquest, like Indonesia and all the Arab peninsula, their land is owned by the inhabitants and considered ‘Ushri land.

Dangane da amfanin ƙasa, ana ɗaukarsa mallakin mutum, ko ƙasar Kharaji ce ko ƙasar ‘Ushri, ko an ba mutane ta ne daga Gwamnati, sun musanya ta a tsakaninsu, sun maido da ita daga kango, ko kuma sun keɓe ta. Wannan amfani yana ba mai zubar da ƙasar haƙƙoƙi irin waɗanda aka bai wa masu wuyan ƙasar. Don haka wannan mutum yana da hakkin ya sayar da ita, ya ba da ita kyauta, ko ya bar ta domin a gaje ta daga gare shi. Hakan ya kasance ne saboda Gwamnati tana da hakkin ba mutane ƙasa, ko ƙasar ‘ushri ce ko ta Kharaji. Bayar da ƙasar Kharaji shi ne mallakar amfanin ƙasar, yayin da wuyanta ya kasance ga Baitul-mal. Amma a yanayin ƙasar ‘ushri, bayarwa shi ne mallakar wuyan ƙasar da amfaninta.

With regard to the benefit of the land, it is considered a personal property, whether it was Kharaji land, ‘Ushri land, whether it was given to the people by the State, they exchanged it between themselves, they reclaimed it or they secluded it. This benefit gives the person who disposes of the land rights similar to those given to the owners of the neck of the land. So this person has the right to sell it, grant it or leave it behind so as to be inherited from him. This is the case because the State has the right to grant lands to individuals, whether the land is ’ushri or Kharaji. Granting the Kharaji land is appropriating the benefit of the land, while keeping its neck to the Bait ul-Mal. In the case of the ‘ushri land granting is appropriating the neck of the land and its benefit.

Bambancin da ke tsakanin 'Ushr da Kharaj shi ne cewa 'Ushr ana karbarsa ne daga amfanin gonar kasa. Wannan yana nufin cewa Gwamnati tana karbar daga manoman kasar kashi daya bisa goma na ainihin amfanin kasar idan ruwan sama ne ke shayar da ita a dabi'ance, kuma tana karbar rabin kashi daya bisa goma na ainihin amfanin idan an shayar da kasar ta hanyar injin dagawa ko wata hanya makamanciyarta. Muslim ya ruwaito daga Jabir cewa Manzon Allah ﷺ ya ce: "Kashi daya bisa goma ana sanya shi kan abin da koguna da ruwan sama ke shayarwa, kuma rabin kashi daya bisa goma ana sanya shi kan abin da injin dagawa ke shayarwa." Wannan kashi daya bisa goma ana daukarsa a matsayin Zakka, ana sanya shi a Bait ul-Mal, kuma ba a bayar da shi sai ga daya daga cikin nau'o'i takwas da aka ambata a cikin ayar Alkur'ani:

The difference between ’Ushr and Kharaj is that ’Ushr is taken from the harvest of the land. This means that the State takes from the land’s farmers one tenth of the real production of the land if it is irrigated naturally by rain water, and it takes half of the tenth of the real production if the land was irrigated artificially by a waterwheel or other similar means. Muslim has narrated from Jabir that the Messenger of Allah (pbuh) said: “One tenth is put on what is irrigated by the rivers and rain and half of the tenth is put on what is irrigated by the waterwheel.” This tenth is considered a Zakat and is put in the Bait ul- Mal, and it is not paid except to one of the eight categories mentioned in the Qur’anic verse:

"Sadaqaat na talakawa ne kawai, da mabukata, da waɗanda ke tattara su, da waɗanda zukatansu ake son a sasanta, da kuma 'yantar da bayi, da masu bashi, da kuma a hanyar Allah (Jihadi) da kuma matafiya; farilla ce da Allah ya wajabta."

“The alms are only for the poor, and the needy, and those who collect them, and those whose hearts are to be reconciled and to free the slaves, and the debtors, and for the way of Allah (Jihad) and for the wayfarers; a duty imposed by Allah.” [At-Tauba: 60],

Al-Hakim, Al-Baihaqi da At-Tabarani sun ruwaito ta hanyar Hadisin Abu Musa al-Ash'ari da Mu'adh cewa lokacin da Manzon Allah ﷺ ya aike su zuwa Yaman domin koyar da mutane addini, ya ce: "Kada ku karɓi zakka ko sadaka sai daga waɗannan abubuwa huɗu: Sha'ir, alkama, zabibi da dabino." Amma Kharaj shi ne abin da Gwamnati take karɓa daga mai gona; wani adadi da take ƙiyastawa tare da ƙayyade shi bisa ga yawan amfanin ƙasar da aka saba ƙiyasta, ba bisa ainihin amfaninta ba. Ana ƙiyasta Kharaj a kan ƙasar gwargwadon abin da za a iya samu daga gare ta, ba tare da haifar da zalunci ba, ba ga mai gona ba, ba kuma ga Bait ul-Mal ba. Ana karɓarsa kowace shekara daga mai gona, ko an shuka a ƙasar ko ba a shuka ba, kuma ko ƙasar tana da albarka ko babu. Abu Yusuf ya ruwaito a cikin littafinsa Al-Kharaj daga Amru bin Maymun da Haritha bin Mudhrab cewa: "Umar bin Al-Khattab ya aike Uthman ibn Hanif zuwa ƙasar Iraƙi, ya umarce shi da ya yi wa ƙasar binciken ƙiyasi. Akan kowane Jareeb (faci na ƙasar noma), ko an noma shi ko ruwa ya mamaye shi amma ana iya amfani da shi a kullum, ya sanya dirhami ɗaya da qafeez ɗaya" (kimanin kilogiram 16). Abu Yusuf ya kuma ruwaito a cikin wannan littafi na Al-Kharaj, yana karɓo daga Al-Hajjaj bin Arta'a, wanda ya karɓo daga Ibn 'Awf, wanda ya ce: "Umar bin Al-Khattab ya yi binciken ƙiyasin ƙasar bayan dutsen Halwan (a Iraƙi), kuma akan kowane Jareeb, ko an noma shi ko ruwa ya mamaye shi wanda ake ban ruwa da guga ko wani abu, ko an shuka ko an bar shi a yashe, ya karɓi dirhami ɗaya da qafeez ɗaya." Ana ajiye Kharaj a Bait ul-Mal a wani sashe daban da na zakka. Ana kashe shi a kan dukkan al'amuran da Gwamnati ta yanke shawara a kansu, kamar yadda ake yi da sauran dukiyoyin Bait ul-Mal.

Al-Hakim, Al-Baihaqi and At-Tabarani reported through the Hadith of Abu Musa al-Ash’ari and Mu’adh that when the Messenger of Allah (pbuh) sent them to Yemen to teach people the deen, He (pbuh) said: “Don’t take zakat or charity except from these four things: Barley, wheat, raisins and dates.” However Kharaj is that which the State takes from the landlord; a certain quantity which it estimates and defines according to the usual estimated production of the land, rather than its actual production. Kharaj is estimated on the land by as much as can be afforded from it, without bringing injustice, neither to the landlord nor to the Bait ul-Mal. It is collected every year from the landlord whether it was planted upon or not and whether it was fertile or barren. Abu Yusuf narrated in Al-Kharaj from Amru bin Maymun and Haritha bin Mudhrab: “Umar bin Al- Khattab sent ’Uthman ibn Hanif to the land of Iraq and He ordered Him to survey it. On each Jareeb (a patch of arable land) whether it was cultivated or overflowed with water, but could be usually used, He put one Dirham and one Qafeez” (about 16kg). Abu Yusuf also reported in the same book Al-Kharaj narrating from Al-Hajjaj bin Arta’a who narrated from Ibn ’Awf who said that “Umar bin Al-Khattab surveyed the land beyond the mountain of Halwan (in Iraq), and on every Jareeb, whether it was cultivated or overflowed with water irrigated by a bucket or something else, and whether it was planted or neglected, He levied a Dirham and one Qafeez.” Kharaj is placed in the Bait ul-Mal in a section other than that of zakat. It is spent on all the aspects which the State decides, in the same way as the other properties of Bait ul-Mal.

Game da filin da aka buɗe da ƙarfi kuma aka sanya masa Kharaj, Kharajinsa yana ci gaba har abada. In mazaunansa suka karɓi Musulunci ko suka sayar da shi ga wani Musulmi, Kharajinsa ba ya kawuwa, domin halinsa na filin da aka buɗe da ƙarfi yana nan har abada. Saboda haka, sababbin masu mallakar filin (Musulmi) dole ne su biya ’Ushr da Kharaj. Wannan ya faru ne saboda Kharaj haƙƙi ne da ya rataya a kan filin, yayin da ’Ushr kuwa haƙƙi ne da ya rataya a kan amfanin filin da Musulmi ya mallaka, abin da aka tabbatar da ayoyi da Hadisai. Babu saɓani tsakanin haƙƙoƙin biyu, domin kowannensu yana da hujjarsa. Dangane da abin da Ahnaf suka zaɓa na rashin haɗa ’Ushr da Kharaj a kan filin guda, suna yin nuni da wani Hadisi daga Manzon Allah ﷺ: “’Ushr da Kharaj ba sa haɗuwa a kan filin da Musulmi ya mallaka”; wannan magana ba Hadisi ba ce, kuma masu tattara Hadisai (Huffadh) ba su tabbatar da cewa Annabi ﷺ ya faɗe ta ba.

Concerning the land which was opened by force and upon which Kharaj was imposed, its Kharaj continues forever. If its inhabitants embraced Islam or they sold it to a Muslim, its Kharaj is not abolished, because its character as being opened by force remains for all time. Accordingly, the new (Muslim) landlords have to pay the ’Ushr and the Kharaj. This is the case because the Kharaj is a right due on the land, while the ’Ushr is a right due on the production of land owned by a Muslim, a matter established by the verses and the Ahadith. There is no contradiction between the two rights, as each one of them is established by its own evidence. With regard to what the Ahnaf chose in not combining the ’Ushr and the Kharaj on the same land, referring to a Hadith from the Messenger of Allah (pbuh): “Ushr and Kharaj do not add together upon a land owned by a Muslim”; this saying is not a Hadith, and the collectors of Ahadith (Huffadh) did not prove that the Prophet (pbuh) said it.

Dangane da karbar Kharaj da 'Ushr, ana fara karbar Kharaj. Idan abin da ya rage bayan biyan Kharaj, na amfanin gona da 'ya'yan itatuwa, ya kai Nisab, to ana karɓar Zakka daga gare shi. Amma idan abin da ya rage bayan biyan Kharaj ya gaza Nisab, to babu Zakka a kansa (watau babu 'Ushr).

As for the collection of the Kharaj and ’Ushr, it is started with collecting of the Kharaj. If that which is left after paying the Kharaj, of plants and fruits amounts to the Nisab, then the Zakat is taken from it. However, if that which is left after paying the Kharaj is less than the Nisab, then there is no Zakat upon it (i.e. no ’Ushr).