Conquest of Lands

Land captured by force (ʿanwa) is held in trust for the benefit of the Muslims. The kharaj (land tax) levied on it, together with its yield, is treated as fayʾ and set aside for the community’s needs. The inhabitants of territory taken by force remain in their villages, and kharaj is assessed on them according to their ability—on the land itself, not on their houses. The underlying freehold (riqāb) of those lands belongs to the Muslims; no individual may ever take permanent ownership, for it is fayʾ belonging to the whole Muslim community. When someone from among the people of a land conquered by force dies or moves away