Kodi ya ardhi hulipwa kwenye ardhi ya Kharajiyyah kulingana na uwezo wake. Zakah hukusanywa kutoka ardhi ya ‘Ushriyyah kulingana na mazao halisi yanayotolewa.

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

Ushahidi ni ule uliopokelewa kutoka kwa Al-Zuhri ambaye alisema:

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 .

"Mtume wa Allah (ﷺ) alihukumu kwamba watu waliosilimu kutoka Bahrain wanalindwa damu na mali yao, isipokuwa ardhi yao, kwa kuwa ilikuwa ngawira kwa Waislamu, kwa sababu hawakuukubali Uislamu mwanzoni, bali walipinga." (Ameripotiwa na Yahya b. Adam katika Kitab Al-Kharaj), yaani, walikuwa wamewapinga Waislamu. Hii ni dalili kwamba ardhi za nchi zinazoshindwa huchukuliwa kuwa sehemu ya ngawira. Isipokuwa kwamba Bwana wetu Umar (ra) alikuja na akaendelea kuiweka umiliki wa ardhi hiyo kwenye Bayt Al-Mal, na akawaachia faida zake wale waliokaa juu yake, akawachukulia kodi ya ardhi kwa malipo ya matumizi hayo. Kodi hizi zilikuwa kulingana na uwezo wa ardhi, wala hazikuwa kiasi kilichowekwa. Kwa hiyo, maeneo ya ardhi inayolimika (inayoitwa Jarib) katika sehemu za Iraq yalitozwa Qafiz au Dirham, na maeneo mengine kodi ilitozwa kwa ukubwa tofauti wa ardhi inayolimika isiyo Jarib, na katika maeneo ya Al-Sham zilitumika vipimo tofauti. Hivyo inajulikana kwamba alisimamia kila ardhi kulingana na uwezo wake.

“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.

Hili lilihusu ardhi ya Kharajiyyah. Kuhusu ardhi za ‘Ushriyyah, yaani ardhi ambazo wakazi wake wameingia katika Uislamu bila vita, pamoja na Rasi ya Uarabuni, Zakah hutolewa katika kile kinachozalishwa kweli kutoka katika ardhi hiyo. Hii ni sehemu ya kumi ikiwa ardhi ilinyweshwa kwa maji ya mvua, na sehemu ya ishirini ikiwa ilinyweshwa kwa umwagiliaji.

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.