His statement, “such as jizyah”: citing jizyah as an example, along with what is coordinated with it, indicates that it is taken without fighting. For whatever is taken from the property of the unbelievers through fighting is war booty; whereas this is taken without fighting.

Jizyah is the levy imposed upon individual members of the protected non-Muslim community—Jews, Christians, and, according to the stronger view, others as well.

His statement, “and kharaj”: likewise, kharaj is the levy imposed upon kharaj land—land that was acquired as war booty and then endowed for the benefit of the Muslims.

His statement, “and ushr”: ushr is collected from every unbeliever who engages in trade in Muslim lands (1). If he is a hostile non-Muslim, we take one-tenth from him; and if he is a protected non-Muslim, we take half of one-tenth from him. This is a right belonging to the Muslims, and it is not an unlawful toll, because when he trades in Muslim lands, he is the one who benefits. A hostile non-Muslim may seek safe-conduct in order to bring merchandise into Muslim lands, sell it, and then depart. We therefore take one-tenth of his merchandise; that is, if what he possesses is worth ten thousand, we take one thousand from him. But if he enters without safe-conduct, we take both him and his property, because he is a hostile non-Muslim.

As for a protected non-Muslim, we take half of one-tenth from him, because he possesses a measure of legal entitlement. If he is a Muslim, we take nothing from him. Thus, people fall into three categories:

The first is the protected non-Muslim, from whom we take half of one-tenth—that is, one-twentieth.