then he is obliged to do what is most beneficial. But if he is acting for himself, he may choose the easier of the two, whether or not it is more beneficial.” Therefore, we say: whoever is required to offer expiation for an oath may choose whichever of the following he wishes: emancipating a slave, clothing people, or feeding them. Even if he chooses the least costly option—which is generally feeding people—he may do so.
The imam must consult those of sound judgment as to whether he should distribute the land among the combatants who captured it, allotting each person land over which he may exercise ownership and which will be inherited after him; or whether he should place it in endowment for the Muslims, so that it is not privately owned and cannot be inherited (1), and impose upon it a continuing land tax to be collected from whoever holds it. In other words, it is like a rent collected annually from whoever holds the land. The first option may be preferable, or the second may be preferable, according to the circumstances.
The determination of land tax and jizyah is left to the imam’s judgment
His statement, “The determination of land tax and jizyah is left to the imam’s judgment,” means that the determination of the land tax imposed on conquered land is left to the imam’s judgment. As for the jizyah—the author mentions it here incidentally—it is imposed upon every individual from among the People of the Covenant in return for their residence in our land and our protection of them. Its determination likewise rests with the imam. It is well known that this differs according to the lands, the times, and, in the case of jizyah, the individuals. Thus, it is referred to the imam’s judgment.
However, the jurists said that if the one who preceded him has set it, then the subsequent imam may not alter it unless the underlying reason has changed. For example, what Umar—may Allah be pleased with him—set for the kharaj lands, even though the matter has now fallen into disuse, may not now be changed by increasing or