the bank of the Arbad, at the gate of Homs, and at the gate of al-Rastan, remaining valid for their owners, with no kharaj (land tax) upon them, but rather they pay the 'ushr (tithe).

Section: This is what we have mentioned regarding productive land. As for dwellings, there is no harm in holding them, selling them, purchasing them, or residing in them. Abu 'Ubayd (77) said: "We do not know of anyone who disliked that." Kufa was divided into plots during the time of 'Umar—may Allah be pleased with him—with his permission, as was Basra, and they were inhabited by the companions of the Messenger of Allah (may Allah bless him and grant him peace), as were the Levant, Egypt, and other lands, and no one censured or objected to that.

443 - Issue: He said: "As for what was [acquired] through a peace treaty (sulh), it is subject to sadaqa (zakat)."

He means what they were reconciled upon, provided that the ownership remains with its people and we have a known kharaj upon them. This kharaj is in the ruling of jizya; whenever they embrace Islam, it is dropped from them. And if it (the land) is transferred to a Muslim, there is no kharaj upon them. Similar to this is what was reported on the authority of al-'Ala' ibn al-Hadrami, who said: "The Messenger of Allah (may Allah bless him and grant him peace) sent me to Bahrain and to Hajar, and I would come to a garden owned by brothers where one of them would embrace Islam, so I would take the 'ushr from the Muslim and the kharaj from the polytheist." Reported by Ibn Majah (1). This is for one of these two lands, because they were conquered through a peace treaty. Likewise, every land whose people embraced Islam while upon it, like the land of Medina, is owned by them, and there is no kharaj or anything [of that nature] upon it. As for zakat, it is obligatory upon every Muslim, and there is no disagreement regarding the obligation of the 'ushr on what is produced from this land. Ibn al-Mundhir said: "All the scholars we memorize from are in consensus that any land whose people embraced Islam while upon it before being overpowered, it belongs to them, their rulings are the rulings of the Muslims, and they must pay zakat on what they cultivate therein."