the Muslims’ allotments (1) as ʿUmar ibn al-Khaṭṭāb—may Allah be pleased with him—stipulated for them, or the harm can be removed by leaving the land’s right upon him, just as those among them who engage in trade within Muslim territory are charged (2) twice the amount taken from Muslims in zakāt.

A further deduction is that only a single tithe should be taken from him, as will be discussed below; this concerns tithe-land that is not subject to kharāj.

With respect to kharāj-land they said: a dhimmī (3) is not allowed to purchase land that the Muslims conquered by force. If, however, we permit the sale of such conquered land, the dhimmī’s ruling in buying it is the same as his ruling in purchasing purely tithe-land, for in our view—and in that of the majority—every parcel of land is tithe-land, in the sense (4) that a tithe is due on whatever it produces.

The same issue arises with dead land in Islamic territory that is not kharāj land: may a dhimmī acquire it by reviving it (5)? A group of scholars said he is not (6) permitted to do so; this is the position of al-Shāfiʿī (7) and Ibn Ḥāmid (8), and it is the analogical extension of one of the two reports from Aḥmad concerning