In the report of Ibn Manṣūr, he said: “Lands whose owners possess them are not subject to kharaj, such as these land grants that ʿUthmān granted in the Sawād to Saʿd, Ibn Masʿūd, and Khabbāb.” The apparent meaning of this is that he did not impose kharaj on the land grants in the Sawād. This is understood to mean that he granted them the use of those lands and their kharaj revenues. The imam may also waive kharaj as part of a negotiated settlement.

The second category is land whose owners embraced Islam. It is land subject to ʿushr (the tithe), and kharaj may not be imposed upon it. He stated this in the report of Ḥarb, saying: “When the Muslims conquer land by force and it becomes fayʾ for them, it is kharaj land.” He also said: “Land subject to ʿushr is when a man embraces Islam on his own, without fighting, while land is in his possession; it is subject to ʿushr.” He said elsewhere: “Land subject to ʿushr is when a man embraces Islam while land is in his possession, as with Makkah and Madinah.”

In the report of Ḥanbal, he gave the following qualified statement: “Whoever embraces Islam while possessing something, it belongs to him, and kharaj is taken from him on the land.” This is understood to refer to someone who had land subject to kharaj in his possession, and whom the imam allowed to retain it, just as the Prophet ﷺ allowed the people of Khaybar to retain their land. Thus, the kharaj is not annulled.

The third category is land acquired from the polytheists by force and coercion. There are two reports concerning it. According to one, it is booty divided among those who took part in the conquest, and it becomes land subject to ʿushr; kharaj may not be imposed upon it. According to another report, the imam has the choice either to divide it among the conquerors, in which case no kharaj is due on it, or to establish it as an endowment for the Muslim community. It then becomes a waqf (endowment) dedicated to the public interests of the Muslims, and kharaj is imposed upon it as a rent that remains in force perpetually, even if no term has been specified, because of the general public benefit it serves. The land itself may not be sold, by analogy with the legal ruling governing an endowment. This is the land specifically designated to bear kharaj.

The fourth category is land acquired from the polytheists through a negotiated settlement. This is of two types. The first is land whose inhabitants departed from it until it came into Muslim possession without fighting; it therefore becomes an endowment for the public interests of the Muslims.