cultivate his land is compelled either to lease it out or to relinquish it altogether, while the right of inheritance over that land remains in force. Whatever is taken from a polytheist’s property—whether jizya, kharaj, ‘ushr, goods they discard in flight, or the one-fifth of the statutory fifth of the booty—counts as fayʾ and is to be spent on the collective interests of the Muslims.