it is subject to land tax, he pays that tax and pays zakat on what remains.

Whoever rents land for cultivation must pay zakat on its produce according to the majority of scholars, including Mālik, al-Shāfi'ī, Ahmad, Abū Yūsuf and Muhammad. Likewise, holders of land grants must pay the tithe. If the entire crop belongs to the grantee and he pays the farmer a wage, the entire tithe is due from him. If the crop is shared, with one-half or one-third belonging to the farmer and one-half or one-third to the grantee, each must pay the tithe on his own share, since he owned that share while it was growing. This is the position of the scholars of Islam.

The Prophet, peace and blessings be upon him, used to collect the tithe from the Companions and distribute it to those entitled to it, and he commanded them to wage jihad with what remained of their wealth. If soldiers have been given resources from the public treasury with which to wage jihad, they are all the more obliged to pay the tithe on them. Thus, when the ruler grants someone land to derive revenue from and support jihad, and he cultivates it and owns the growing crop on land subject to the tithe, no scholar holds that he owes no tithe.

The scholars have differed concerning someone who acquires the right to use land in exchange for compensation, such as someone who rents it for dirhams, his own services or something similar. The majority say that he must pay the tithe. This is the position of Abū Hanīfa’s two companions, Mālik, al-Shāfi'ī and Ahmad. Abū Hanīfa, however, says that the tithe is due from the landowner. Thus, if these holders of land grants are assumed to have been hired in return for the use of the land and to have offered