jizya. The statement of al-Khiraqi, "and it was for a Muslim," means that zakat is not obligatory upon the owner of the land if he is not a Muslim, and there is nothing upon him regarding his land other than the kharaj. Ahmad (may Allah have mercy on him) said: "There is no sadaqah (zakat) on the land of the ahl al-dhimmah (protected non-Muslims). Allah the Almighty only said: 'A sadaqah by which you purify them and cause them to grow.' So what purification is there for the polytheists!" Their assertion that the two causes are mutually exclusive is incorrect; for the kharaj is the rent for the land, while the 'ushr is the zakat on the crop, and they do not exclude one another, just as if one were to rent land and then cultivate it. And if the kharaj were a penalty, it would not be obligatory upon a Muslim, just like the jizya.
Section: If the yield of the land includes that which has no 'ushr upon it, such as fruits upon which there is no zakat, and vegetables, while it also contains a crop that is subject to zakat, that which has no zakat is applied toward the kharaj, and the crop that is subject to zakat is tithed, provided that what has no zakat is sufficient to cover the kharaj. If there is no yield for it except for that which is subject to zakat, the kharaj is paid from its yield, and zakat is paid on what remains. This is the view of 'Umar ibn 'Abd al-'Aziz. Abu 'Ubayd narrated from Ibrahim ibn Abi 'Ablah, who said: "'Umar ibn 'Abd al-'Aziz wrote to 'Abd Allah ibn Abi 'Awf, his governor in Palestine, concerning Muslims who held land subject to jizya, to collect the jizya from it, then to take from it the zakat on what remained after the jizya." Ibn Abi 'Ablah said: "I was tested with that, and it was taken from me." This is because the kharaj is a maintenance cost of the land, so the obligation of zakat is prevented to the extent of it, just as Ahmad said: "Whoever goes into debt for what he spent on his crops, and goes into debt for what he spent on his family, he shall deduct what he spent on his crop, but not what he spent on his family."
(6) Surah al-Tawbah: 103. (7) In A, B, and M: "alayhi" (upon it) - a distortion. (8) After this in A and M there is an addition: "If what has no zakat is sufficient to cover the kharaj, and if they have no yield except for that which is subject to zakat, the kharaj is paid from its yield." This is a repetition of what preceded. (9) In al-Amwal: 88. (10) In the manuscripts: "yahruthuha" (he plows it). The reading established here is in al-Amwal, and there is evidence supporting it on page 89. (11) In A, B, and M: "akhadhu dhalika" (they took that). The reading established here is in the original and al-Amwal. (12) In A and M: "ihtasaba" (he deducted).
