Section: As for what the inhabitants have abandoned out of fear of the Muslims, this becomes a waqf by the very act of conquering it, because that is the definitive status for it, as there is no specific conqueror [to whom it belongs], so its status is that of fai' (spoils of war) which belongs to all Muslims. It has been narrated that it does not become a waqf until the Imam designates it as such, and its ruling is the ruling of land conquered by force (anwah) when it is designated as a waqf. As for land regarding which the disbelievers have made a peace treaty (39) on the condition that the land belongs to us and we leave them in it for a known land tax (kharaj), it is also a waqf, and its ruling is the same as what we have mentioned, because the Prophet (peace and blessings of Allah be upon him) conquered Khaybar and made a peace treaty with its people on the condition that they cultivate its land, and they would receive half of its fruit, so it belonged to the Muslims, not them (40). He also made a peace treaty with the Banu al-Nadir on the condition that he would expel them from Medina, and they would have what their camels could carry of their belongings and wealth, except for the halqah (41)—meaning weaponry—which was among what Allah restored to His Messenger. As for land regarding which a treaty was made on the condition that the land belongs to them and we leave them in it for a known land tax, this land tax is in the status of jizyah (poll tax); it lapses upon their conversion to Islam, and the land belongs to them with no land tax due upon it, because the land tax imposed upon them was only because of their disbelief, equivalent to the jizyah imposed upon their heads. So, if they embrace Islam, it lapses just as the jizyah lapses, and the land remains their property with no land tax due upon it. If the land were transferred to a Muslim, no land tax would be due upon it for that reason.