Some scholars have said:
“Rather, the tithe is to be taken just as it has always been,” the same opinion cited by some of our own jurists. This view is narrated from (1) Sufyān al-Thawrī and Muḥammad ibn al-Ḥasan.
A different report from al-Thawrī states that nothing is due, in line with the other narration from Aḥmad. The same is related from Mālik; and another report from Mālik says that the purchaser must be instructed to sell the land. This was likewise transmitted from al-Ḥasan ibn Ṣāliḥ (2) and Sharīk (3), and it is also the position of al-Shāfiʿī. Abū Thawr (4) ruled that he must be compelled to sell it.
According to the analogy adopted by those who double the tithe: if a mustaʾmin were to cultivate land in the Abode of Islam, he would be liable for two-fifths (5)—twice the amount taken from a dhimmī—just as, when he trades within the Abode of Islam (6), he is charged the tithe, double what is taken from the dhimmī. Thus it has become clear
(1) The preposition ‘an (from) is absent in MS A.
(2) Al-Hasan b. Salih b. Salih b. Hayyan b. Shafi al-Hamdani al-Thawri (b. 100 AH/718 CE) was renowned for his jurisprudence and devotion, scrupulous and reliable in hadith, though some faulted him for Shi‘i tendencies and for advocating armed revolt. He died in 169 AH/786 CE. See Ibn Hajar, Tahdhib al-Tahdhib, 2:285–289, no. 516.
(3) Sharik b. Abd Allah b. Abi Sharik al-Nakha‘i al-Kufi, the judge (b. 90 AH/709 CE), is described by Ibn Hajar as “truthful yet often mistaken; his memory declined after he accepted the judgeship in Kufa. He was upright, virtuous, devout, and stern toward innovators.” Muslim and the four Sunan compilers transmit from him. He died in 178 AH/794 CE. See Ibn Hajar, Taqrib al-Tahdhib, 1:351, no. 64; Ibn Kathir, al-Bidaya wa-l-Nihaya, 10:171.
(4) Ibrahim b. Khalid b. Abi al-Yaman al-Kalbi al-Baghdadi was a disciple of Muhammad b. al-Hasan; when al-Shafi‘i visited Iraq he studied under him and became a celebrated jurist. Reliable in transmission; Muslim, Abu Dawud, and Ibn Majah all relate from him. He died in 240 AH/855 CE. See Abu Ishaq al-Shirazi, Tabaqat al-Fuqaha, p. 92; Ibn Hajar, Taqrib al-Tahdhib, 1:35, no. 197.
(5) MSS T and B read: khumsan (“two one-fifth shares”).
(6) MS At reads: bilad al-islam (the lands of Islam), whereas MS D reads: bilad al-muslimin (the lands of the Muslims).