The imam imposes upon it a kharāj that serves as rent for the land itself, collected from whoever is granted its use, whether Muslim or a person under covenant. The kharāj is combined with the tithes due on its crops and fruits, except when the fruits come from date palms that were already growing there at the time of its seizure. In that case, the palms become an endowment along with the land, and no tithe is due on their fruit. The imam imposes the kharāj upon the land, while any date palms newly planted thereafter are subject to the tithe, and their land to kharāj.

The second category consists of land acquired without fighting: namely, when its inhabitants abandon it out of fear, in which case it becomes an endowment. It is also said that it does not become an endowment until the imam expressly declares it one and imposes upon it a kharāj that serves as rent for the land itself, collected from whoever is granted its use, whether Muslim or a person under covenant. The kharāj is combined with the tithes due on its crops and fruits, except when the palms were already growing there at the time of its seizure. Those palms then become an endowment along with the land, and no tithe is due on their fruit. The imam has the choice either to impose kharāj upon the land or to place its fruit under a sharecropping arrangement; any date palms newly planted thereafter are subject to the tithe, and their land to kharāj.

The apparent meaning of Aḥmad’s words is that it becomes an endowment. Thus, in the reports of Abū al-Ḥārith and Ṣāliḥ, he said: “Every land from which its people depart without fighting is fayʾ.” This means that it is an endowment, as he said in the report of Ḥanbal: “What was conquered by force is fayʾ for the Muslims.” In the reports of Ḥarb and Muḥammad ibn Abī Ḥarb, he said: “Kharāj land is land conquered by the Muslims that thereby became fayʾ belonging to them; then they returned it to its people and imposed a levy upon it. That levy remains in force for the Muslims forever.” Thus, he called land conquered by force and made subject to kharāj fayʾ.

The third category is land taken through a peace settlement on the condition that it remain in their hands in return for a kharāj that they pay for it. This is of two types. The first is when the settlement stipulates that ownership of the land belongs to us. Through this settlement, it becomes an endowment belonging to the Abode of Islam; it may neither be sold nor pledged. The kharāj is a rent that is not waived when they accept Islam, and it is collected if the land passes to other Muslims. Through this settlement they become people under covenant. If they pay the jizya on their persons, they may be allowed to remain there permanently; but if they withhold the jizya, they are not compelled to pay it, nor may they be allowed to remain there for a year without paying it.

Aḥmad said, according to one report: “What was conquered by force is fayʾ for the Muslims; whatever they made peace over remains theirs, and they pay whatever was stipulated in the settlement. If any of them accepts Islam, the jizya is waived for him, while the land is fayʾ for the Muslims.” Thus, he made clear that the land is fayʾ; this is understood to mean that its ownership belongs to us.

The second type is when the settlement stipulates that ownership of the land remains theirs, while a kharāj is imposed upon it that they pay for it. This kharāj is governed by the ruling of jizya: when they accept Islam, it is waived for them. Aḥmad explicitly affirmed this in the report of Ibn Manṣūr, in which Sufyān’s statement was cited to him: “If land was acquired through a peace settlement and its inhabitants then accepted Islam, the kharāj is removed from them.” Aḥmad said: “Good.” He was then asked: “What about land taken by force whose owner then accepts Islam—is the jizya waived for him, while he is allowed to remain on his land subject to kharāj?” Aḥmad said: “Good.” Thus, he explicitly stated that kharāj is waived from treaty land when its inhabitants accept Islam. This applies where ownership of the land remains theirs.

Their land does not become part of the Abode of Islam; rather, it remains an Abode of Covenant, and they may sell or pledge it. If it passes to a Muslim, no kharāj is collected from it,