If, instead, the kharāj is assessed in cash, it must either be uniform despite variations in the crops, or vary according to them. If it is uniform despite variations in the crops, the surveyed parcels are to be extracted from the land-tax register so that their kharāj may be collected. It is not necessary to submit to the register anything beyond what has actually been collected from them.

If the kharāj varies according to the crops, it is necessary to extract the surveyed parcels from the land-tax register. If the types of crops are not reported to the register, the kharāj based on the surveyed area is to be collected according to the ruling applicable to the crop.

The fourth chapter: To record the dhimmīs in each district and what has been established for them under the contract of jizyah. If they differ in their financial circumstances—whether affluence or hardship—their names are to be entered in the register, together with their number, so that their financial circumstances may be assessed. If they do not differ with respect to affluence and hardship, it is sufficient to record their number. Nevertheless, they must be monitored every year, so that those who have reached the age at which jizyah becomes due may be recorded, while those who have died or embraced Islam may be removed. In this way, the amount of their jizyah that is due can be determined.

The fifth chapter: If it is one of the mining towns, the types of its minerals and the quantity of each type are to be recorded, so that the due owed on the mine may be collected from them. This is not something that can be regulated by surveying land or limited by a fixed assessment, because it varies. Rather, the amount taken from it can only be determined once the mine has yielded its output. In the rulings concerning mines, it is not necessary to record in the register the circumstances of their conquest or whether their land is subject to ʿushr or kharāj, because the register there is intended to collect the due upon their yield, and that due does not vary according to the circumstances of their conquest or the classification of their land. It varies only according to those working them and those extracting from them; they must therefore be named and described.

The discussion of the types of minerals from which the mining due is taken, and the amount taken from them, has already been given. If no ruling concerning them had previously been issued by the imams, the governor of the time is to exercise independent legal reasoning regarding the type of mineral on which the due is payable and the amount to be taken from it, and he is to act upon his judgment in both matters, provided he is qualified for independent legal reasoning. If a preceding imam or ruler had exercised his judgment regarding the type of mineral on which the due is payable and the amount taken from it, and had issued and enforced a ruling on both matters, his ruling concerning the types on which the mining due is payable becomes established, but his ruling concerning the amount taken from the mine does not become established. This is because his ruling concerning the type is based on the mineral actually present, whereas his ruling concerning the amount is based on the mineral that is absent.

The sixth chapter: If the town is a frontier district adjoining the Abode of War, and the property of its inhabitants, when brought into the Abode of Islam, is subject to ʿushr under a peace agreement established with them, the register is to record their peace treaty and the amount taken from them—one-tenth, one-fifth, more than that, or less.