It is said: No, because the customary practice is that, once he sells it, payment is demanded from the purchaser, just as with kharaj land.
Whoever is unable to cultivate his land is compelled either to lease it out or to relinquish control of it. It is inheritable. Whatever is taken from the property of a polytheist—such as jizyah, kharaj, and ushr; whatever they leave behind out of fear; and one-fifth of one-fifth of the war booty—is fay', to be spent on the interests of the Muslims ………
His statement, “Whoever is unable to cultivate his land is compelled either to lease it out or to relinquish control of it,” refers to a person who has been granted a plot of kharaj land which he wishes to cultivate—for example, a plot measuring one kilometre. The imam must grant it to him, because this serves the interests of the Muslims: its revenue will return to the Muslim treasury. But after taking possession of it, he becomes unable to cultivate it. We then say to him: You must do one of two things: either relinquish it so that someone else may take it, or lease it out. For if he is unable to cultivate it and it remains uncultivated land, then, when we seek to demand the kharaj from him, where will we obtain it from? The Muslims’ right would thus be lost.
If he requests a respite, we must grant him one, on condition that it does not cause him to miss the planting season. If he asks for a delay that would cause its cultivation to be missed, we do not grant it to him, lest the land remain idle and its kharaj consequently cease as well.
His statement, “It is inheritable,” means that kharaj land is subject to inheritance. Thus, if a person who has taken possession of kharaj land dies, the land, together with its kharaj obligation, passes to his heirs. If the heirs say, “We do not want it, since kharaj has been imposed upon it,” we say to them: Relinquish it, and it will be given to other people. We do not compel them to take it, because the one who undertook that obligation was their predecessor in inheritance.
His statement, “Whatever is taken from the property of a polytheist,” means anyone who does not follow Islam, whether he is a Jew, a Christian, an idolater, or otherwise. What matters is that he is an unbeliever who does not follow Islam.