Al-Maymūnī said:

“Beyond any doubt (1)—as Abū ʿAbd Allāh stated on more than one occasion—the land of the People of the Covenant that is held under treaty is not subject to kharāj. Only its yield is considered, and from that yield they are charged twice the tithe.”

Al-Maymūnī continued:

“I asked Abū ʿAbd Allāh: ‘What is due from someone who purchases land on which the tithe is payable?’

He replied, ‘People are completely divided on this. Some hold that nothing is due from him, likening it to his other property—on which no zakāh is due so long as he resides among us—and to his livestock,’ (2) saying, ‘These are just assets, and no alms-tax is owed on them.’

“Others say, ‘These are rights belonging to certain people, and buying the land does not abolish those rights.’ Al-Ḥasan says, ‘If he buys it, the charge is doubled against him.’

“I asked, ‘How is it doubled?’

“He answered, ‘Because the tithe is due from him, so one-fifth is taken.’ I said, ‘So his view is that the amount is doubled to one-fifth, and one-fifth is therefore taken from him?’ (3) He turned to me and said, ‘Yes, it is doubled against them.’

“We also discussed with Abū ʿAbd Allāh that Mālik held that nothing should be taken from them, and that he would prevent them from purchasing any portion of such land. This narration is preferred by al-Khallāl. It is a major issue, and this is not the place to examine it in full.

“The jurists likewise disagree on this question, as Abū ʿAbd Allāh mentioned. Among those from whom the doubling of the tithe is reported are ʿUmar ibn ʿAbd al-ʿAzīz, al-Ḥasan al-Baṣrī, and other scholars of Baṣra; some attribute it to ʿUmar ibn al-Khaṭṭāb—may Allah be pleased with him—and it is also the opinion of Abū Yūsuf (4).”