The same was explicitly stated in reports from al-Maymūnī, Abū Ṭālib, and Abū Bakr ibn Hāniʾ. If he embraces Islam, the doubled levy is waived. If a Muslim cultivates kharaj land, one-tenth of the produce is taken from him in addition to the land tax. If he leases kharaj land and cultivates it, the kharaj is the responsibility of the lessor, while the tithe is the responsibility of the lessee.

The fourth category of wealth is gold and silver, both of which are classified as non-apparent assets. The zakat due on them is one-quarter of a tenth. The nisab of silver is 200 dirhams according to the Islamic standard of weight: each dirham weighs six dāniqs, and every ten dāniqs weigh seven mithqāls.