土地有其本体（土地本身）和其用益。其本体即土地的根本，其用益则是用于耕种及其他用途。伊斯兰允许拥有土地的本体，也允许拥有其用益，并且为二者各自制定了规则。关于土地本体的所有权，需要加以考察。如果包含这片土地的国家是通过征服而被开辟的，那么土地的本体将归国家所有，这片土地即为哈拉吉地，但若位于阿拉伯半岛则除外。

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.

如果该国是和平开放的，那么这一点也需要考察。如果和约规定土地归穆斯林所有，国家允许人民在其土地上定居，而他们向国家缴纳哈拉吉（Kharaj），那么这项哈拉吉便永久存在。这类国家的土地在末日来临之前始终是哈拉吉土地，即使其所有者皈依了伊斯兰教，或土地通过买卖或其他方式转归穆斯林所有，也依然如此。

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.

然而,如果和约规定土地归他们所有,并且土地仍由他们持有、他们在其上定居,作为交换,要向他们征收一定的哈拉吉税,那么这种哈拉吉税被视为与吉兹亚相同。一旦他们皈依伊斯兰,或者他们将土地出售给穆斯林,这种哈拉吉税即被废除。相反,如果他们将土地出售给非穆斯林,哈拉吉税则继续存在而不被废除,因为非穆斯林须缴纳哈拉吉税和吉兹亚。

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.

如果一个国家的人民已经在其土地上信奉了伊斯兰教，例如印度尼西亚，或属于阿拉伯半岛的土地，那么土地的本体归其居民所有，该土地被视为什一税地（'Ushri land）。

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.

这种处理方式的理由是，土地是战争中作为战利品获得的一种财产。它是合法的（允许的），并且属于公库（Bait ul-Mal）所有。哈夫斯·伊本·吉亚斯传述，他从阿布·迪卜那里得到传述，阿布·迪卜从祖赫里那里得到传述，祖赫里说：“安拉的使者ﷺ从巴林的拜火教徒（Majus）那里接受了吉兹亚。凡是其中皈依伊斯兰的人，都接受他的吉兹亚，保护他的生命和财产，唯独他的土地被视为穆斯林的战利品，因为他们在没有受到威胁时，最初并未皈依伊斯兰。”土地与其他战利品的区别在于：其他战利品可以通过分配给穆斯林来处置，而土地的“根本”从法律角度看仍由公库支配，尽管实际上它仍掌握在其居民手中，居民可以从中获益。将土地的根本保留在公库手中，同时允许人们从中获益，意味着它是所有穆斯林的公共战利品，无论他们是在征服时就已存在，还是之后才出现。

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.

至于阿拉伯半岛，其全部土地都属于“乌什尔”土地，因为安拉的使者(pbuh)ﷺ以武力攻克麦加，并让其居民留居原地，没有对其征收哈拉只税。此外，由于土地上的哈拉只税类似于人身上的吉兹亚税，而吉兹亚税不适用于阿拉伯半岛居民的身上，因此哈拉只税也不适用于阿拉伯半岛的土地。这是因为征收土地哈拉只税的条件是，允许其居民保留其所信奉和所崇拜的，如伊拉克土地的情况。而阿拉伯半岛的多神教徒除了皈依伊斯兰或与之作战之外别无选择。安拉(swt)说：

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:

“然后，当那些禁月过去之后，你们无论在哪里遇见以物配主的人，就杀他们，抓获他们，围困他们，并在每条路上设伏等待他们。但如果他们悔罪、谨守拜功、完纳天课，那就放他们走，让他们自由。”{《忏悔章》：5} 安拉（SWT）还说：

“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:

“你们将被召去对抗一个拥有强大力量的民族，要么与他们作战，要么他们归降（宣布伊斯兰）。”[al-Fath: 16]

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

只要没有从阿拉伯的多神教徒那里征收吉兹亚，那么也就不应从他们的土地上征收哈拉吉。

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

在所有通过征服而向伊斯兰开放，或依据和约（条件是土地归穆斯林所有）而开放的国家，土地本身为国家所有。此类土地被视为哈拉吉地（Kharaji land），无论它仍处于伊斯兰乌玛的统治之下，如埃及、伊拉克、印度和土耳其，还是落入异教徒的统治之下，如西班牙、乌克兰、阿尔巴尼亚、南斯拉夫及其他国家。至于那些居民未经征服而自行皈依伊斯兰的国家，如印度尼西亚和整个阿拉伯半岛，其土地归居民所有，被视为什一地（'Ushri land）。

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.

就土地的使用权而言，无论是哈拉吉地、乌什里地，还是国家分配给民众的土地，人们在彼此之间进行交换、开垦或圈占，这种使用权都被视为个人财产。这种使用权赋予处置土地者的权利，与赋予土地所有者的权利相似。因此，此人有权出售、赠予土地，或将其留给继承人，由其继承。之所以如此，是因为国家有权将土地分配给个人，无论该土地是乌什里地还是哈拉吉地。分配哈拉吉地，意味着授予的是土地的使用权，而土地本身仍归公库（Bait ul-Mal）所有；分配乌什里地，则意味着授予的是土地本身及其使用权。

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.

'Ushr与Kharaj的区别在于，'Ushr是从土地的收成中征收的。也就是说，如果土地依靠雨水自然灌溉，国家便从农民那里征取土地实际产出的十分之一；如果土地是通过水车或其他类似方式人工灌溉的，则征取实际产出十分之一的一半。穆斯林圣训集录载，贾比尔传述：安拉的使者ﷺ说："河流灌溉和雨水灌溉的土地，征收十分之一；水车灌溉的土地，征收十分之一的一半。"这十分之一被视为天课，存入公库（Bait ul-Mal），并且只能支付给《古兰经》经文中提到的八类受益人之一，经文如下：

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:

“施舍只归于贫穷的人、需要帮助的人、管理施舍的人、心被争取的人、解放奴隶的人、负债的人、为主道（圣战）而奋斗的人，以及旅途中的人；这是真主所规定的义务。”[忏悔章：60]

“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],

根据艾卜·穆萨·艾什尔里和穆阿兹的圣训，艾尔-哈基姆、艾尔-拜哈基和艾尔-塔巴拉尼都有记载：先知穆罕默德ﷺ派他们二人前往也门教导民众宗教时，他说：“除这四样之外，不要收取天课或施舍：大麦、小麦、葡萄干和椰枣。” 然而，哈拉只（Kharaj）是国家向地主征收的一种税。国家依据土地通常的估计产量而非实际产量，估定并规定一个数额。哈拉只的估定，以该土地所能负担的为限，既不使地主受到不公，也不使国库受到不公。无论土地是否种植，是否肥沃或贫瘠，每年都要向地主征收。 艾布·优素福在《哈拉只》一书中引述阿慕尔·本·迈蒙和哈里萨·本·穆扎里卜的话说：欧麦尔·本·赫塔卜派奥斯曼·本·哈尼夫前往伊拉克之地，并命他丈量土地。每一贾列布（一块可耕地）上，无论是已耕种的，还是被水淹没但通常可以利用的，他征收一迪拉姆和一卡非兹（约16公斤）。 艾布·优素福在同一本《哈拉只》中，还引述哈贾吉·本·阿尔塔及其所传自伊本·奥夫的话，说欧麦尔·本·赫塔卜丈量了哈勒万山（在伊拉克）以外的土地，每一贾列布，无论是已耕种还是被水淹没、以水桶或其他方式灌溉的，无论是已种植还是荒废的，他都征收一迪拉姆和一卡非兹。 哈拉只存入国库（Bait ul-Mal），与天课分属不同的账目，由国家决定用于各项开支，与国库的其他财产的用途相同。

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.

关于以武力征服并对其征收哈拉只税（Kharaj）的土地，其哈拉只税永久持续。即便该土地的居民皈依伊斯兰教，或将其出售给穆斯林，其哈拉只税也不会因此废除，因为该土地以武力征服的性质永远存在。因此，新的（穆斯林）地主必须同时缴纳什一税（'Ushr）和哈拉只税。这是因为哈拉只税是土地上应负的权利，而什一税是穆斯林所拥有土地的产出上应负的权利，这一点已由经文和圣训确立。两种权利之间并无矛盾，因为它们各自都有其自身的证据。至于艾哈纳夫学派（Ahnaf）选择不在同一土地上同时征收什一税和哈拉只税，并引用真主使者ﷺ的一段话："在穆斯林所拥有的土地上，什一税与哈拉只税不会相加"，这句话不是圣训，圣训学家（Huffadh）也没有证明先知ﷺ说过这句话。

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.

关于哈拉只（Kharaj）和乌什尔（'Ushr）的征收，应先征收哈拉只。如果在缴纳哈拉只之后剩余的农作物和果实达到了尼萨布（Nisab），则从中征收天课。然而，如果在缴纳哈拉只之后剩余的部分不足尼萨布，则不需要为其缴纳天课（即不需缴纳乌什尔）。

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).