Cukai tanah diwajibkan ke atas tanah Kharajiyyah mengikut kemampuannya. Zakat dikutip daripada tanah 'Ushriyyah mengikut hasil sebenar yang dikeluarkan.

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

Dalilnya ialah apa yang diriwayatkan daripada Al-Zuhri yang berkata:

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

. فِيمَنْ أَسْلَمَ مِنْ أَهْلِ البَحْرَيْنِ أَنَّهُ قَدْ أَحْرَزَ دَمَهُ وَمَالَهُ إِلاَّ قَضَى رَسُولُ اللهِ « » أَرْضَهَ، فِإِنهََّا فيَْءٌ لِلْمُسْلِمِيَ؛ لأَنهَُّمْ لََْ يُسْلِمُوا وَهُمْ مُِْتَنِعُونَ .

. فِيمَنْ أَسْلَمَ مِنْ أَهْلِ البَحْرَيْنِ أَنَّهُ قَدْ أَحْرَزَ دَمَهُ وَمَالَهُ إِلاَّ قَضَى رَسُولُ اللهِ « » أَرْضَهَ، فِإِنهََّا فيَْءٌ لِلْمُسْلِمِيَ؛ لأَنهَُّمْ لََْ يُسْلِمُوا وَهُمْ مُِْتَنِعُونَ .

"Rasulullah ﷺ memutuskan bahawa orang-orang yang memeluk Islam dari Bahrain, darah dan harta mereka dilindungi, kecuali tanah mereka, kerana ia adalah harta rampasan bagi kaum Muslimin, kerana mereka tidak memeluk Islam pada mulanya dan sebaliknya menentang" (diriwayatkan oleh Yahya b. Adam dalam Kitab Al-Kharaj), dengan kata lain, mereka telah menentang kaum Muslimin. Ini menjadi bukti bahawa tanah-tanah negara yang ditakluki dianggap sebagai sebahagian daripada harta rampasan. Namun, Umar (ra) yang mulia datang dan mengekalkan pemilikan tanah tersebut di bawah Bayt Al-Mal, serta membiarkan manfaatnya kepada mereka yang tinggal di atasnya, dan mengambil cukai tanah daripada mereka sebagai balasan bagi penggunaan tersebut. Cukai ini berdasarkan potensi tanah itu dan bukan jumlah yang tetap. Sehubungan itu, kawasan tanah pertanian (dipanggil Jarib) di sebahagian wilayah Iraq dikenakan cukai sebanyak satu Qafiz atau satu Dirham, dan di tempat-tempat lain cukai dikenakan ke atas pelbagai saiz kawasan tanah pertanian selain Jarib, dan di kawasan Al-Sham digunakan saiz-saiz yang berbeza. Maka, daripada ini diketahui bahawa beliau menguruskan setiap tanah mengikut kemampuannya.

“The Messenger of Allah (pbuh) 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.

Ini berkaitan dengan tanah Kharajiyyah, dan adapun tanah 'Ushriyyah, iaitu tanah yang penduduknya memeluk Islam tanpa penaklukan, bersama Semenanjung Arab, zakat diambil daripada apa yang benar-benar dihasilkan dari tanah tersebut, dan kadarnya ialah sepersepuluh jika tanah itu diairi dengan air hujan, dan dua puluh satu bahagian jika diairi dengan pengairan.

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.