and a kharaj is imposed upon it as rent, remaining in force perpetually even if no term has been specified, because of the general public benefit it serves. Thus, it does not lapse on account of conversion to Islam or entry into the dhimma, and the land itself may not be sold, by analogy with the ruling governing an endowment. Ahmad said, according to the report of Abū al-Ḥārith and Ṣāliḥ: “Any land whose inhabitants depart from it without fighting is fayʾ.” This means that it is an endowment, as we have already explained from his statements.

The second type is land in which its inhabitants remain and make a settlement with us whereby they retain it in their possession in return for a kharaj imposed upon them. This is of two types. The first is that they relinquish ownership of it to us when we conclude the settlement. The land then becomes an endowment for the Muslims, like land from which its inhabitants have departed. The kharaj imposed upon it is rent and does not lapse if they embrace Islam. They may not sell the land itself, but have the strongest claim to it as long as they uphold their settlement; it is not removed from their possession whether they remain in polytheism or embrace Islam, just as leased land is not taken away from its lessee. Moreover, this kharaj does not replace the jizya imposed on their persons if they become settled dhimmīs. If they do not settle there and do not enter into the dhimma, but remain under the treaty, they may not be permitted to remain there for a year without paying jizya.

Ahmad said, according to the report of Ḥanbal: “Whatever was conquered by force is fayʾ for the Muslims, while whatever was acquired through a settlement belongs to them. They pay the Muslims what was agreed upon in the settlement; and whoever among them embraces Islam, the jizya is lifted from him, while the land belongs to the Muslims.” He thus clarified that the land is fayʾ. This is on the premise that the land belongs to us, in which case it is fayʾ—that is, an endowment.

The second type is that they retain the land as their property and do not relinquish ownership of it, but make a settlement with us concerning it in return for a kharaj imposed upon it. This kharaj is jizya: it is collected from them as long as they remain in polytheism and lapses upon their embracing Islam. They may sell this land to whomever they wish, whether to people from among themselves, to dhimmīs, or to Muslims. If they sell it among themselves, it remains subject to its original ruling with respect to kharaj. If it is sold to a Muslim, its kharaj lapses for him. If it is sold to a dhimmī, it is possible that the kharaj does not lapse for him, because he remains in disbelief; and it is possible that it does lapse because, by entering into the dhimma, he leaves the treaty under which the land had been settled.

Ahmad said, according to the report of Ibn Manṣūr, after Sufyān’s statement was cited to him: “With regard to land acquired through a settlement, if its inhabitants subsequently embrace Islam after the kharaj has been removed from it”—Ahmad said: “Good.” He also said: “With regard to land taken by force, if its owner subsequently embraces Islam, the jizya is removed from him and he is allowed to retain his land subject to kharaj”—Ahmad said: “Good.”