that is void. He must return to the purchaser the price he paid and restore the property to its owner.

He also said:

Section

The objection to purchasing land subject to kharāj (land tax) arose only because the purchaser would buy it and remove its kharāj liability, thereby extinguishing a right belonging to the Muslims. Likewise, they would sometimes allocate some of this land to certain soldiers as grants of ownership, rather than grants of revenue, as with grants of uncultivated land. Such use and allocation extinguish the Muslims’ rights to both the land itself and its benefits. The caliphs took it from the conquering troops so that its benefits would accrue perpetually to the Muslims. If those benefits are withheld from the Muslims, this becomes an injustice against them, comparable to usurping a public road used by the Muslims or building in Minā and similar places whose benefits are shared by the Muslims in perpetuity.

If, however, someone purchases the land while remaining liable for the same kharāj as the seller, it is as though the seller had assigned it to him without payment, or as though he had inherited it. For there is consensus concerning inheritance: the heir has the prior right to the land, subject to kharāj.

For concerning the granting of such land to someone subject to kharāj, it has been said: