the combatants who captured it, or to place it in endowment for the Muslims at large and impose upon it a continuing land tax. If he distributes it among the Muslims, he has a precedent in the Prophet—peace and blessings be upon him—who distributed the land of Khaybar among the Muslims (1). If he does not distribute it, but makes it an endowment for the Muslims, assigns it to the people, and imposes upon it a continuing land tax, then he has a precedent in Umar ibn al-Khattab—may Allah be pleased with him (2). Umar ibn al-Khattab said: “If I distribute the land among the fighters now, those who come after them will derive no benefit from it.”
Land is not like movable property that perishes with the passage of time; rather, it will remain forever, until the Day of Resurrection. Thus, if I distribute it among those who captured it, it will remain their property, to be inherited and traded among themselves. This would deprive the remaining generations of Muslims. Therefore, I shall preserve it as an endowment and impose a land tax upon it.
The land tax may be set, for example, at one thousand riyals annually for every thousand square metres, to be collected from whoever holds the land. If it is held by someone who has built a house upon it, it is collected from the owner of the house. If it is held by someone who has cultivated it and planted trees on it, it is collected from the cultivator and planter. It resembles what is known here as ṣubrah (a land-holding arrangement), and what is known in the Hijaz as ḥikrah or ḥukūrah: that is, the land remains unowned by individuals and belongs to the Muslims, but the person who holds it has a greater right to it than anyone else and, in return for benefiting from it, must pay an amount determined by the imam.
This is why he said, “between distributing it and placing it in endowment for the Muslims.” This choice is one based on the public interest, not one based on personal preference, in accordance with the principle mentioned earlier: “Whoever is given a choice between two matters while acting on behalf of another