in Sūrat al-Hashr abrogates the verse in Sūrat al-Anfāl. By his treatment of the land of Khaybar, the Prophet, may Allah bless him and grant him peace, demonstrated that the latter verse applied generally to all spoils, whether land or otherwise. The verse in Sūrat al-Hashr then abrogated its ruling specifically concerning land. This was the view adopted by Ismā‘īl al-Qādī. Another view is that the verse in Sūrat al-Hashr qualifies and explains the verse in Sūrat al-Anfāl, making clear that it refers to spoils other than land. According to this view, the Messenger of Allah, may Allah bless him and grant him peace, divided the land of Khaybar only because Allah Most High had promised it to those who took the Pledge of Divine Pleasure, saying:

“Allah has promised you abundant spoils that you will take, and has hastened these for you and restrained people’s hands from you.” [al-Fath: 20]

Thus, this ruling applied specifically to that land, to the exclusion of all other lands taken as spoils.

Section

When the imam retains land conquered by force and allows its inhabitants to remain there to cultivate it, the jizya is imposed upon them in accordance with what ‘Umar prescribed. They are engaged under crop-sharing arrangements on the tree-planted land, while land tax is imposed upon their open farmland at a rate determined by the imam’s judgment. This explains Mālik’s statement, may Allah have mercy on him, in al-Mudawwana: “I have no knowledge concerning the tax on land. I consider that the imam and those present with him should exercise their judgment concerning it if he finds no knowledge that satisfactorily settles the matter.” His hesitation concerned only its amount.

Another interpretation is that he was uncertain whether the land was subject to tax at all, or whether it should be left to its inhabitants without land tax so that they could use it to help pay the jizya. Yet another interpretation is that his hesitation concerned whether the land tax levied upon it should be treated as fay’ revenue or as zakat. This was stated by al-Dārwardī. Ibn al-Qāsim is reported to have said: “The position toward which Mālik inclines is that it should be treated as fay’ revenue.”

Opinions within the school differed concerning these inhabitants. One view is that they are slaves belonging to the Muslims. Another is that they are free, because allowing them to remain to cultivate the land constitutes the gracious release mentioned in the words of Allah, Mighty and Majestic:

“Thereafter, either release them graciously or for ransom, until war lays down its burdens.” [Muhammad: 4]

This disagreement underlies the disagreement concerning their property other than land. Those who regarded them as slaves held that their property