"ʿUshriyyah"地（什一税地）指位于阿拉伯半岛境内的土地，以及其所有者在伊斯兰国通过圣战征服之前已经皈依伊斯兰教、并拥有该土地的土地。Kharajiyyah地（哈拉吉税地）指阿拉伯半岛以外、通过圣战开辟的一切土地，无论是通过战争还是和约取得。ʿUshriyyah地连同其收益归个人所有，而Kharajiyyah地归国家所有，个人则拥有其收益。每个人都有权通过伊斯兰教法合同，交换什一税地及哈拉吉税地的收益。所有人都可以继承这些财产，与继承其他一切财富的方式相同。

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.

其依据在于：土地与财产相同，若通过战争夺取，则如同一切战利品一样，属于穆斯林的战利品。此类土地称为哈拉吉土地（Kharajiyyah），其管理权归属于穆斯林公库（Bayt Al-Mal）。反之，若其居民皈依伊斯兰教，则该土地如同穆斯林的财产，归他们所有，并由他们负责，此即什一税土地（‘Ushriyyah）。

Its evidence is that land is the same as wealth, and is considered as booty for the Muslims if it was taken through war, similar to all the war booty. This would be the Kharajiyyah land and control of it belongs to the Bayt Al-Mal. If on the other hand, its inhabitants accepted Islam, then it would be considered like the wealth of the Muslims, owned by them and they are responsible for it, and this is the ‘Ushriyyah land.

关于土地作为战利品与其他财产一样的证据，哈夫斯·本·吉雅斯从艾布·迪布那里转述，艾布·迪布又从祖hri（Al-Zuhri）那里转述，祖hri说：

As for the evidence as to the land being a booty like the rest of the wealth, Hafs b. Ghiyath narrated from Abu Dhi’b from Al- Zuhri who said:

. فِيمَنْ أَسْلَمَ مِنْ أَهْلِ الْبَحْرَيْنِ أَنَّهُ قَدْ أَحْرَزَ دَمَهُ وَمَالَهُ إِلاَّ قَضَى رَسُولُ اللهِ « » أَرْضَهُ، فَإِن هََّا فَيْءٌ لِلْمُسْلِمِينَ، لأَن هَُّمْ لَمْ يُسْلِمُوا وَهُمْ مُمْتَنِعُونَ .

. فِيمَنْ أَسْلَمَ مِنْ أَهْلِ الْبَحْرَيْنِ أَنَّهُ قَدْ أَحْرَزَ دَمَهُ وَمَالَهُ إِلاَّ قَضَى رَسُولُ اللهِ « » أَرْضَهُ، فَإِن هََّا فَيْءٌ لِلْمُسْلِمِينَ، لأَن هَُّمْ لَمْ يُسْلِمُوا وَهُمْ مُمْتَنِعُونَ .

“真主的使者ﷺ裁定：皈依伊斯兰教的巴林人，其血液与财产受到保护，但其土地除外，因为那片土地是穆斯林的战利品，因为他们起初并未皈依伊斯兰教，反而进行了抵抗。”（出自雅哈雅·本·阿丹所著《哈拉智》）

“The Messenger of Allah (pbuh) judged that the people who became Muslim from Bahrain have their blood and wealth protected, apart from their land, since it was a booty for the Muslims, as they did not embrace Islam at first and rather resisted” (from the book Al-Kharaj by Yahya b. Adam).

关于这片土地没有像其他战利品那样在参战者之间分配，原因在于在这一规定上，毕拉勒（愿真主喜悦他）和祖拜尔（愿真主喜悦他）与欧麦尔（愿真主喜悦他）之间曾有分歧。欧麦尔（愿真主喜悦他）的证据更为有力，并且有十位来自安萨尔和迁士的人支持他。祖拜尔（愿真主喜悦他）认为，已被征服的埃及之地应当像可移动的财物一样，在参战者之间进行分配；但当阿穆尔·本·阿绥（愿真主喜悦他）写信给欧麦尔时，欧麦尔（愿真主喜悦他）否决了这一主张，于是回信道：

With respect to the fact that it is not split amongst the fighters like the rest of the booty, this is because of the difference which occurred regarding this rule between Bilal (ra) and Al- Zubayr (ra) on one side and Umar (ra) on the other, while the evidence of Umar (ra) was stronger, as well as his being supported by ten people from the Ansar and Muhajireen. Al-Zubayr (ra) thought that the land of Egypt which had been opened should be like the transferable wealth which was divided between the fighters, but Umar (ra) rejected this whenAmrf Bin Al-Aas (ra) wrote to him, and so he replied:

. » أَقِرَّهَا حَتَى يَ غْزُوَ مِنْ هَا حَبَلُ الحَبَ لَةِ « .

. » أَقِرَّهَا حَتَى يَ غْزُوَ مِنْ هَا حَبَلُ الحَبَ لَةِ « .

“让它留给后代的穆斯林子孙，使他们为之而战”。换言之，它将成为未来穆斯林世代的财产。巴拉勒（愿安拉喜悦他）对伊拉克的土地持与祖拜尔（愿安拉喜悦他）相同的看法，于是萨阿德（愿安拉喜悦他）就此事写信给欧麦尔（愿安拉喜悦他），欧麦尔（愿安拉喜悦他）回信给他说：

“leave it so that the children of the next generation will fight from it”. In other words, it will be property for the Muslim generations to come. And Bilal (ra) held the same opinion Al- Zubayr (ra) with respect to the land of Iraq, and so Sa’ad (ra) wrote to Umar (ra) about that so Umar (ra) replied to him:

. واترك الأرضين والأنهار لعمالها ليكون ذلك في أعطيات المسلمين، فإنا لو « » قسمناها بين من حضر لم يكن لمن بعدهم شيء .

. واترك الأرضين والأنهار لعمالها ليكون ذلك في أعطيات المسلمين، فإنا لو « » قسمناها بين من حضر لم يكن لمن بعدهم شيء .

“并将土地和河流留给其耕作者，以便它能够为穆斯林提供供养，因为如果我们将其在在场者之间分配，那么对于那些在他们之后到来的人，就将一无所有”（由阿布·乌拜德在《财产》中、阿布·优素福在《土地税》中以及叶哈雅·本·阿丹在《土地税》中，转述自叶基德·本·阿比·哈比布）。欧麦尔（愿真主喜悦他）为此所据的证据，是真主（SWT）的经文：

“and leave the lands and rivers for its workers in order that it can provide for the Muslims, since if we divide it between those who are present, there will be nothing for those who come after them” (reported by Abu ‘Ubayd in Al-Amwal and Abu Yusuf in Al-Kharaj and Yahya b. Adam in Al-Kharaj, from Yazid b. Abi Habib). Umar’s (ra) proof for this was the words of Allah (swt):

“以及安拉从他们那里赐给祂的使者的财物——你们并没有为此骑马或骑骆驼去作战。」{59:6}然后安拉（SWT）说：「这些财物属于安拉、使者、使者的近亲、孤儿、贫困者和旅途中的人。」{59:7}接着说：「也归于那些贫穷的迁徙者。」{59:8}然而祂并不满足，直到又加入了其他人，于是说：

“And what Allah (swt) restored [of property] to His Messenger (pbuh) from them - you did not spur for it [in an expedition] any horses or camels.” (TMQ 59:6), and then Allah (swt) said: “- It is for Allah (swt) and for the Messenger (pbuh) and for [his] near relatives and orphans and the needy and [stranded] traveller.” (TMQ 59:7), then said: “For the poor emigrants” (TMQ 59:8), and then was not content until others were joined to them and so said:

“而为那些在麦地那定居并先于他们而信仰的人（也有份）。他们爱那些迁往他们那里的人。”（TMQ 59:9）指的是安葬者，即安萨尔。然后他并不满足，直到其他人也被加入其中，于是说：“以及那些在他们之后来的人（也有份）。”这是普遍的，涵盖了在他们之后来的所有人，如此一来，战利品便归于上述所有人。这就是欧麦尔（愿真主喜悦他）的证据：那些居民未曾皈依伊斯兰、通过征服而开辟的土地，将成为所有穆斯林直到末日的财富，而伊玛目则为民众的利益掌管其收益。他与穆斯林商议，大家意见不一，于是他召集了十位领袖和受人尊敬的安萨尔人，其中五位来自奥斯部落，另外五位来自赫兹拉季部落，并对他们说： “我已经考虑过，应当连同土地上的居民一起扣留这些土地，对其征收哈拉只税，并向他们征收人头税，让他们缴纳，使之成为穆斯林的公共财产，归给参战者及其后代。你们看，这些边防要地必然需要人员驻守；你们看，像叙利亚、扎兹拉、库法、巴士拉和埃及这些大城市，必然需要驻军，并为他们提供固定的俸禄。如果土地和居民都被分配了，那么这些人的俸禄从哪里来呢？”

“And [also for] those who were settled in Al-Madinah and [adopted] the faith before them. They love those who emigrated to them.” (TMQ 59:9) who are the Ansar specifically, and then was not content until others were joined to them and so said: “And [there is a share for] those who came after them.”, which is general encompassing everyone who came after them, and in this manner the booty was made for all of those mentioned. So this was Umar’s (ra) evidence regarding that the land whose inhabitants had not embraced Islam and was opened through conquest would become a wealth for all of the Muslims until the Day of Judgement, and that the Imam possesses its benefits for the sake of the people. He consulted with the Muslims, and they differed, and so he called for ten of the leaders and respected people from the Ansar, five from Al-Aws and the other five from Al-Khazraj, and he said to them: . وقد رأيت أن أحبس أرضين بعلوجها، وأضع فيها الخراج، وفي رقابهم « الجزية يؤدونها، فتكون فيئاً للمسلمين المقاتلة والذرية من بعدهم. أرأيتم هذه الثغور لا بد لها من رجال يلزمونها، أرأيتم هذه المدن العظام كالشام والجزيرة والكوفة والبصرة ومصر لا بد لها أن تشحن بالجي وش وإدرار العطاء لهم. فمن أين يعطى هؤلاء إذا »؟ قسمت الأرضون والعلوج .

“我本想让异教徒留在土地上，并对其征收土地税（哈拉智），再向他们颈上征收人头税（吉兹亚）以供缴纳，这样它就会成为为穆斯林中作战之人及其后代所获的战利品。你们看见那些需要人守卫的边境了吗？你们看见那些必须驻扎士兵、必须为之耗费钱财的大城市了吗？如：沙姆、贾兹拉、库法、巴士拉和米斯尔吗？那么，如果我们分配土地和异教徒，钱从哪里来呢？”（艾布·优素福在《哈拉智书》中所引）于是他们都说：

“I thought I should keep the infidels on the land, and put a land tax (Kharaj) upon it, and a Jizya upon their necks to pay, and so it would be a booty for the Muslims who fought and for their offspring after them. Do you see these frontiers that require men to defend them?, do you see these large cities like As-Sham, Al-Jazeera, Kufa, Basra and Misr which have to be loaded with soldiers, and money has to be spent upon them?, so from where will we get the money if we divide the land and the infidels?” (As reported by Abu Yusuf in Al-Kharaj) So all of them said:

. الرأي رأيك، فنعم ما قلت وما رأيت .

. الرأي رأيك، فنعم ما قلت وما رأيت .

“你的意见就是我们的意见，你所说所见都是正确的。”因此，欧麦尔（愿真主喜悦他）引用经文，并指出若留下这些土地，将使其成为伯特·马勒（国库）的持续收入，这构成了有力的证据。据此，被征服的土地被视为哈拉吉土地；它归国家所有，由其居民加以利用。

“Your opinion is our opinion, what you have said and seen is correct”. Therefore, Umar’s (ra) citation of the verse and the reason that leaving the land would mean it would be continuous revenue for the Bayt Al-Mal was powerful evidence, and accordingly the land that was conquered was considered as a Kharajiyyah land; it was owned by the State and its inhabitants utilised it.

这一规定适用于所有土地，无论该土地是通过武力征服得来的，例如伊拉克之地，还是通过协议达成的，例如耶路撒冷城（Bayt Al-Maqdis）。然而，如果土地是通过协议取得的，且协议中规定了一定数额的税款，那么就有义务依照该协议行事，这是基于先知ﷺ的话语：

This is the rule irrespective of whether the land was conquered through force such as the land of Iraq, or through agreement, such as the city of Bayt Al-Maqdis. However, in the situation that the land was conquered through agreement, if the agreement stipulated a certain amount of tax then it is obligatory to interact upon the basis of that agreement, due to the words of the Messenger (pbuh) :

. إِنَّكُمْ لَعَلَّكُمْ تُ قَاتِلُونَ قَ وْماً فَ يَتَّ قُونَكُمْ بِأَمْوَالِهِمْ دُونَ أَنْ فُسِهِمْ وَأَبْ نَائِهِمْ « » وَيُصَالِحُونَكُمْ عَلَى صُلْحٍ فَلاَ تَأْخُذُوا مِنْهُ فَ وْقَ ذَلِكَ، فَإِنَّهُ لاَ يَحِلُّ لَكُمْ .

. إِنَّكُمْ لَعَلَّكُمْ تُ قَاتِلُونَ قَ وْماً فَ يَتَّ قُونَكُمْ بِأَمْوَالِهِمْ دُونَ أَنْ فُسِهِمْ وَأَبْ نَائِهِمْ « » وَيُصَالِحُونَكُمْ عَلَى صُلْحٍ فَلاَ تَأْخُذُوا مِنْهُ فَ وْقَ ذَلِكَ، فَإِنَّهُ لاَ يَحِلُّ لَكُمْ .

“你们确实可能会与某个民族作战，他们会用自己的财产来保全自身和子女，然后与你们缔结和约，那么你们不可再从他们那里取走任何东西，因为这对你们是不合法的。”阿布·欧拜德就此段圣训说：在以和约方式攻取的土地上，其惯例是不得超出约定的数额征收，即便他们有能力负担更多，因为先知ﷺ的话语是：

“Truly you may fight a people, and they will save themselves and their children by their property, and then they conclude peace with you, so do not take anything more from them, because it is not lawful to you”. Abu ‘Ubayd said regarding this narration: the Sunnah in the land opened by treaty is that it is not worked more than what was agreed, even if they were capable of more than that, due to his words:

.» فَلاَ تَأْخُذُوا مِنْهُ فَ وْقَ ذَلِكَ، فَإِنَّهُ لاَ يَحِلُّ لَكُمْ « .

.» فَلاَ تَأْخُذُوا مِنْهُ فَ وْقَ ذَلِكَ، فَإِنَّهُ لاَ يَحِلُّ لَكُمْ « .

“所以不要再从他们那里取走任何东西，因为这对你们是不合法的”，此段由艾布·欧拜德在《财产》中转述。尽管传述链中有一位身份不明的传述人，但众圣门弟子都坚持：凡以和约攻取的土地，应依其攻取时所订的和约处理，正如该段叙述所示。« وَالْمُسْلِمُونَ عَلَى شُرُوطِهِمْ إِلاَّ شَرْطًا حَرَّمَ حَلاَلاً أَوْ أَحَلَّ حَرَامًا »，意为"穆斯林必须遵守他们的约定，除非是使合法变为非法或使非法变为合法的约定"。此段由提尔米兹圣训集转述，他称其为"哈桑·沙希赫"（良好且可靠），传述自卡西尔·本·阿卜杜拉·本·阿穆尔·本·奥夫·穆扎尼（愿真主赞美他），传自其父，再传自其祖父。此原则在此处同样适用。

“so do not take anything more from them, because it is not lawful to you”, reported by Abu ‘Ubayd in Al-Amwal, and even though there is an unknown narrator in the chain, the companions all adhered to leaving the land opening by treaty according to the treaty it was opened with, as from the narration .» وَالْمُسْلِمُونَ عَلَى شُرُوطِهِمْ إِلاَّ شَرْطًا حَرَّمَ حَلاَلاً أَوْ أَحَلَّ حَرَامًا « . "And the Muslims will be held to their conditions, except the conditions that make the lawful unlawful, or the unlawful lawful.” which Al-Tirmidhi reported and said was Hasan Sahih, from Kathir b. ‘Abd Allah (swt) b. ‘Amru b. Al-‘Awf Al-Muzani from his father from his grandfather, and is applied here.

如果没有像耶路撒冷（Bayt Al-Maqdis）那样订立条件，那么该土地就被视同以武力征服的土地，因为它属于穆斯林的战利品。

If no condition is made as happened with Bayt Al-Maqdis then it is treated like the land which was conquered through force, since it is booty for the Muslims.

这一切适用于阿拉伯半岛以外的地区。至于阿拉伯半岛，其全部土地都被视为“乌舒尔地”，因为先知以武力征服了麦加，并将其土地留给了居民，没有对他们征收任何土地税。这是因为土地税与人头税（吉齐亚）对个人的关系相同，因此它在阿拉伯土地上也没有确立，正如没有对他们确立吉齐亚一样，因为阿拉伯的多神教徒只有两种选择：要么皈依伊斯兰，要么面对刀剑。

All of this applies outside of the Arabian Peninsula. As for the Arabian Peninsula, all of its land is considered to be ‘Ushriyyah land since the Prophet conquered Makkah through force and left its land to its inhabitants, and did not impose any land tax upon them. This is because the tax is upon the land in the way that the Jizya is upon the individual, and so it is not established in the Arab land in the same way that no Jizya was established upon them, because the idol worshippers from the Arabs had the choice of either embracing Islam, or the sword:

“你们可以与他们作战，否则他们便会皈依伊斯兰。”（TMQ 48:16）因此，他们的土地属于“ʿUshriyyah”（什一税地），而非“Kharajiyyah”（哈拉吉税地），正如任何居民已皈依伊斯兰的土地一样。

“You may fight them, or they will embrace Islam.” (TMQ 48:16), and, accordingly, their land is ‘Ushriyyah and not Kharajiyyah, just like any land whose inhabitants embraced Islam.

‘Ushr 类土地须缴纳天课，即若该土地以天然方式灌溉，国家收取其实际产出的 10%；若以人工浇灌或工业灌溉，则收取其实际产出的 5%。穆斯林（圣训学家）引述贾比尔的传述说：

The ‘Ushriyyah land has Zakah upon it, which is that the State takes 10 per cent of its actual produce if it is irrigated by natural means, and if it is irrigated by watering or industrial irrigation then 5 per cent of the actual produce is take. Muslim reported from Jabir who said:

.» فِيمَا سَقَتْ الأَنْ هَارُ وَالْغَيْمُ الْعُشُورُ، وَفِيمَا سُقِيَ بِالسَّانِيَةِ نِصْفُ الْعُشْرِ «.

.» فِيمَا سَقَتْ الأَنْ هَارُ وَالْغَيْمُ الْعُشُورُ، وَفِيمَا سُقِيَ بِالسَّانِيَةِ نِصْفُ الْعُشْرِ «.

“凡由河水或雨水灌溉的田地，应缴纳十分之一；凡由畜力汲水灌溉的田地，应缴纳二十分之一。”这十分之一被视为天课（Zakah），应存入公库（Bayt Al-Mal），且只能用于经文中提到的八类受益人之一。

“A tenth is payable on what is watered by rivers, or rains, and a twentieth on what is watered by camels.”. This tenth is considered Zakah and is to be placed in the Bayt Al-Mal, and should not be spent except upon one of the eight categories mentioned in the verse:

“天课的开支只用于贫穷者、困乏者、为收取天课而工作的人、团结人心者（为伊斯兰而团结人心）、解放奴隶者、负债者、为真主之道者，以及旅途中困顿的旅人——这是真主所规定的义务。真主是全知的，是至睿的。”（《古兰经》9:60）据阿勒-哈基姆、艾勒-拜哈基和艾勒-塔巴拉尼的记载，此段出自艾卜·穆萨和穆阿兹的传述：先知ﷺ派他们二人前往也门，教导民众宗教的相关事务，于是他说：

“Zakah expenditures are only for the poor and for the needy and for those employed to collect [Zakah] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah (swt) and for the [stranded] traveller - an obligation [imposed] by Allah (swt). And Allah (swt) is Knowing and Wise.” (TMQ 9:60). It is reported from Al- Hakim, Al-Bayhaqi and Al-Tabarani from the narration of Abu Musa and Mu’adh when the Prophet sent them to Yemen, to teach the people the issues of the Deen, and so he said:

. » لاَ تَأْخُذَا الصَّدَقَةَ إِلاَّ مِنْ هَذِهِ الأَرْبَ عَةِ: الشَّعِيرِ، وَالْحِنْطَةِ، وَالزَّبِيبِ، وَالتَّمْرِ « .

. » لاَ تَأْخُذَا الصَّدَقَةَ إِلاَّ مِنْ هَذِهِ الأَرْبَ عَةِ: الشَّعِيرِ، وَالْحِنْطَةِ، وَالزَّبِيبِ، وَالتَّمْرِ « .

“不要对除这四种农作物之外的任何作物征收天课：大麦、小麦、葡萄干和椰枣。”

“Do not take any Zakah except on these four crops: barley, wheat, raisins and dates.”.

至于哈拉贾耶土地,则适用哈拉只税(al-Kharaj)。国家从土地所有者处收取一个特定数额,该数额依据土地在通常情况下的大致产出而确定并设有上限,而非依据实际产出。其计算依据土地的潜在产能,以使土地所有者和公库(Bayt al-Mal)都不致受损。无论土地是否被耕种,无论土地是肥沃还是贫瘠,哈拉只税每年都由所有者缴纳。阿布·尤苏夫在《哈拉只书》中转述了来自阿姆鲁·本·迈蒙和哈里萨·本·马德里布的话,他们说:

As for the Kharajiyyah land, the tax of Al-Kharaj is applied. The State takes a specific amount from the owner of the land, which is specified and limited according to the approximate produce of the land in usual circumstances, and not upon the actual produce. It is calculated according to its potential, in order that neither the owner of the land nor the Bayt Al-Mal (treasury) is disadvantaged. The Kharaj is taken from the owner each year, irrespective of whether the land was cultivated or not, or whether it was fertile or barren. Abu Yusuf reported in Al-Kharaj from ‘Amru b. Maymun and Harithah b. Madrib, saying:

. بعث عمر بن الخطاب )رضي الله تعالى عنه( عثمان بن حنيف على السواد، « » وأمره أن يمسحه، فوضع على كل جريب عامرٍ أو غامرٍ، مما يعمل مثله، درهماً وقفيز اً .

. بعث عمر بن الخطاب )رضي الله تعالى عنه( عثمان بن حنيف على السواد، « » وأمره أن يمسحه، فوضع على كل جريب عامرٍ أو غامرٍ، مما يعمل مثله، درهماً وقفيز اً .

“欧麦尔·本·哈塔ب派遣奥斯曼·本·哈尼夫前往萨瓦德，命他进行丈量，于是他对每一块耕地征收一第尔汗和一卡菲兹的税。”哈贾吉·本·阿尔塔阿从伊本·奥夫处传述。

“Umar Bin Al-Khattab sent ‘Uthman Bin Hanif to Sawad, and commanded him to survey it, and so he placed tax of a Dirham and a qafiz upon each part of arable land”. Al-Hujaj b. Arta’a from Ibn Awf narrated:

. مسح السواد، ما دون جبل حلوان، فوضع على  أن عمر بن الخطاب « » كل جريب عامرٍ أو غامرٍ يناله الماء بدلو أو بغيره، زُرع أو عُطّل، درهماً وقفيزاً واحد اً .

. مسح السواد، ما دون جبل حلوان، فوضع على  أن عمر بن الخطاب « » كل جريب عامرٍ أو غامرٍ يناله الماء بدلو أو بغيره، زُرع أو عُطّل، درهماً وقفيزاً واحد اً .

“欧麦尔·本·胡塔卜勘测了希尔万山以下的萨瓦德地区土地，对每一块可耕种的土地（或被水淹没的土地），只要能用水桶或其他方式引水灌溉，无论是否已经耕种，都征收一第尔汗和一卡菲兹的税。”（阿布·尤苏夫在《土地税书》中所载）

“Umar b. Al-Khattab surveyed the land of Sawad, below mountain Hilwan, a Dirham and a qafiz was placed upon each part of arable land (or sunken by water land) that water reached by bucket or anything else, whether it was cultivated or not.” (reported by Abu Yusuf in Al-Kharaj).

至于对Kharajiyyah土地征收税赋，这是因为Al-Kharaj一词既指租赁，也指收益，正如先知的话所用的那样：

As for imposing the tax upon the Kharajiyyah land, this is because the tax (Al-Kharaj) is the word for leasing and revenue, as used in the words of the Prophet :

.» الْخَرَاجُ بِالضَّمَانِ « .

.» الْخَرَاجُ بِالضَّمَانِ « .

“谁承担责任，谁就享有收成”（由艾哈迈德及诸部《逊南》的作者所传，阿勒-提尔米兹希认为其为“哈桑·沙希赫”，哈基姆亦判定其真实可靠，宰哈比也表示赞同）。而此处的土地归公库（Bayt Al-Mal）所有。然后，将其交给民众加以利用，并向他们征收一笔按年固定的税款，因此这实际上相当于他们的租赁，故其计算方式交由哈里发决定，但不得超过土地所能产出的数额。哈拉只（Kharaj）存入公库中非天课的部分，并如同其他财产一样，用于国家认为适当的各个方面。

“the produce is for the responsible” (reported by Ahmad and the authors of the books of sunan, and Al-Tirmidhi said it was Hasan Sahih and similarly Al-Hakim authenticated it and Al- Dhahabi agreed with him). And the land here is owned by the Bayt Al-Mal. Then, it is given to the people in order to utilise it, and a tax is levied upon them which is for a fixed amount annually, and so it is just like a lease for them, which is why its calculation is left to the Khalifah, but it cannot exceed what the land is able to produce. The Kharaj is put in the Bayt Al-Mal in other than the Zakah section, and it is spent upon all aspects the State sees fit like the other wealth.

对于以武力征服之地所征收的哈拉只（Kharaj）会永久存续。因此，即便当地人民皈依伊斯兰教，或将土地出售给穆斯林，哈拉只也不会因此取消，因为其因征服而开辟的属性将持续到末日。他们有义务用哈拉只之外另缴十一税（'Ushr），因为哈拉只是加于土地之上的权利，而十一税是根据经文和圣训，加于穆斯林土地所产作物上的义务。这两种权利之间并不矛盾，因为它们是由两个不同的原因所产生的。至于哈乃斐学派用来证明十一税与哈拉只不能并行的依据，即他们所引述的、出自安拉的使者ﷺ的那段圣训……

The Kharaj imposed upon the land which was conquered by force remains forever, and so if the people embraced Islam or sold the land to Muslims, the Kharaj is not voided, since its characteristic of being opened by conquest remains until the end of time. It is obligatory upon them to pay the 'Ushr with the Kharaj, since the Kharaj is a right upon the land and the 'Ushr is a right obligated upon the produce of the land of the Muslim according to the verses and narrations. There is no contradiction between these two rights, since they are obligated due to two different causes. As for what the Hanafis use as proof for the non-joining between 'Ushr and Kharaj, the narration they report from the Messenger of Allah (pbuh)

. )لا يجتمع عشر وخراج في أرض مسلم( 。(不得在穆斯林的土地上同时征收什一税与哈拉吉税。)这并非圣训,也未被任何圣训辑录者见于真主使者ﷺ的言辞中。

. )لا يجتمع عشر وخراج في أرض مسلم( . (The 'Ushr [land Zakah] and Kharaj [land tax] are not combined in the land of a Muslim) – this is not a narration, and is not confirmed by any of the collectors of narrations from the words of the Messenger (pbuh) .

所以，先缴纳哈拉只税（Kharaj）。如果在缴纳哈拉只税之后，剩余的庄稼和果实达到了应缴天课的尼萨布（规定的最低数量），那么就要征收天课。如果没有达到尼萨布，那么他就不需缴纳天课。

So the payment of Kharaj is started first. If after paying Kharaj there remains crops and fruits which reach the Nisab (prescribed minimum amount) on which Zakah has to be paid, then the Zakah is exacted. If it does not reach the Nisab then there is no Zakah on him.

如果穆斯林拥有 ʿUshriyyah（什一地）的土地，那么他必须按照 10% 或 5% 的比例缴纳天课；如果他拥有 Kharajiyyah（哈拉吉地）的土地，那么他必须同时缴纳哈拉吉和天课，也就是 10% 或 5% 的天课。

If the Muslim owns ‘Ushriyyah land, then he has to pay the Zakah upon the basis of either 10 per cent or 5 per cent, and if he owns Kharajiyyah land then he has to pay both Kharaj and Zakah, in other words, 10 per cent or 5 per cent.

如果非穆斯林拥有哈拉吉地(Kharajiyyah),他就必须缴纳哈拉吉税;如果他拥有乌什里地('Ushriyyah),他则须缴纳哈拉吉税而不是乌什尔税,因为土地不得闲置荒废;而且由于他不属于应缴纳乌什尔税的人,所以就规定其缴纳哈拉吉税。

If a disbeliever owns Kharajiyyah land then he has to pay Kharaj and if he owns ‘Ushriyyah land then he must pay Kharaj and not ‘Ushr since the land must not be left unused, and since he is not from those upon whom the ‘Ushr applies so then Kharaj is assigned.

至于复兴一片死地的人，如果该土地原本属于需缴纳哈拉只（Kharaj）的土地，且在成为死地之前已缴纳过哈拉只，那么它就变成哈拉只地，无论复兴者是穆斯林还是非穆斯林。

As for whoever revives a dead land from the Kharaj land, which previously had Kharaj paid upon it before it became dead land, then it becomes Kharajiyyah land, irrespective of whether it was a Muslim or non-Muslim who revived it.

这是指如果该土地是为了农业而被重新开垦的情况。然而，如果是为了居住，或为了建立工厂、仓库或畜栏，那么无论该土地原本是属于“乌什尔”（‘Ushr）类还是“哈拉只”（Kharaj）类，都不适用“乌什尔”和“哈拉只”。当同伴们征服伊拉克和埃及时，他们开发了库法、巴士拉和福斯塔特，这些城市在欧麦尔（ra）时期已有人居住，其他人也来与他们一同定居于这些地区，他们并没有向他们征收“哈拉只”，也没有从中缴纳天课，因为天课并不适用于住宅和建筑物。

This is if it was revived for the sake of agriculture. However, if it was for residential purposes or to establish factories, storehouses or pens, then neither ‘Ushr nor Kharaj would apply to it, irrespective of whether the land was originally for ‘Ushr or Kharaj. When the companions opened Iraq and Egypt, they developed Kufa, Basra and Fustat, which were then inhabited at the time of Umar (ra), and others came and inhabited the areas with them, and they did not charge them Al-Kharaj, and nor was Zakah paid from it since it is not obliged upon homes and buildings.

可以买卖和继承'Ushriyyah(什一地)与Kharajiyyah(哈拉吉地)的土地,因为它是属于其所有者的实际财产,因此所有关于财产的规则都适用于它。关于'Ushriyyah地,这一点是明确的;至于Kharajiyyah地,对它的占有与对'Ushriyyah地的占有相同,在占有的角度上两者之间没有任何区别,但有两点例外:第一,就所拥有之物而言;第二,就土地上所承担的义务而言。关于所拥有之物的问题,'Ushriyyah地的所有者拥有土地本身及其收益,而Kharajiyyah地的所有者只拥有收益。因此,如果'Ushriyyah地的所有者想将其作为施舍,他可以随时这样做。然而,Kharajiyyah地的所有者则无法这样做,因为要将任何东西作为捐献(waqf),捐献者必须拥有该物本身,而Kharajiyyah地的所有者并不拥有土地本身,而只拥有其收益,因为土地本身的产权属于公共财库(Bayt Al-Mal)。

It is possible to trade and inherit ‘Ushriyyah and Kharajiyyah land from its owners, because it is a literal possession belonging to its owner, and so all the rules regarding possession apply to it. In relation to ‘Ushriyyah land this is clear, and as for Kharajiyyah land then possession of it is the same as possessing ‘Ushriyyah land without any difference between them from the angle of possession, except for two issues: firstly, with respect to what it is that is owned and secondly, with respect to what is obligatory upon the land. As for the issue of what it is that is possessed, the owner of the ‘Ushriyyah land possesses the land itself and its yields, while the owner of the Kharajiyyah land possesses the yields alone. Consequently, if the owner of ‘Ushriyyah land wanted to give it as a charity, he is permitted to do so anytime he wishes. However, the owner of Kharajiyyah land is unable to do so, since in order to give anything as an endowment, it is a condition that the person donating it own the object itself, and the owner of Kharajiyyah land does not own the land itself but rather owns its yields, since the title of the land itself belongs to the Bayt Al-Mal.

关于土地应承担的义务，10%或5%适用于“乌舍里”（‘Ushriyyah）土地；换言之，即对土地实际所产出的物品征收天课（Zakah），前提是其数量达到应纳天课的最低限额（Nisab）。哈拉吉税（Kharaj）则适用于“哈拉吉”（Kharajiyyah）土地，换言之，即国家规定的年度税额，无论土地是否播种、是否耕种，无论作物是否收获，或是否遭遇干旱。这两点是“乌舍里”土地与“哈拉吉”土地在规定上的仅有区别，除此之外，二者并无其他差异，因此两者的规则相同，即与财产所有权相关的规则。因此，无论是“乌舍里”土地还是“哈拉吉”土地，都有权通过任何一种伊斯兰教法规定的交易方式进行交换，例如订立合同等，并且与其他各类财产一样，可以由所有者的继承人继承。

And as for the issue of what is obligatory upon the land, the 10 or 5 per cent is applicable to the ‘Ushriyyah land; in other words, the Zakah upon what was actually produced by the land if it reaches the minimum applicable amount (Nisab). The land tax (Kharaj) is imposed upon the Kharajiyyah land, in other words, the annual amount specified by the State, irrespective of whether it was planted or not, cultivated or not, or whether the crop was harvested or there was a drought. These two issues are the only differences between the rules regarding the ‘Ushriyyah and Kharajiyyah land, and there is nothing apart from them which differentiates between the two, and so the rules regarding them are the same, which are the rules regarding possession of wealth. Therefore, the right is there for the land, whether ‘Ushriyyah or Kharajiyyah, to be exchanged by means of any of the types of Shari’ah transactions such as contracts and so on, and for them to be inherited from their owners like all other types of wealth.