from his holding, the land that had been in his hands is transferred to someone else, and none of his heirs can inherit it.

The residents of territory taken by force are treated like dhimmis: they are not permitted to build a new church, and the same prohibition applies to the dhimmis themselves. Yet some scholars say that if they already live in a place where they and the Muslims share a church, and they all relocate together by mutual agreement, they may remain as they were; they are not to be prevented from maintaining a single existing church unless that is expressly stipulated against them.

As for treaty land (ṣulḥ), it belongs to the very people with whom the agreement was concluded, under whatever terms were set, together with the poll-tax on their persons. When any of them dies, his lawful heirs inherit him.

If one of them embraces Islam, the kharaj on his land is waived just as the poll-tax is lifted from his person. The land becomes fully his, and thereafter it is subject to the same obligations that apply to Muslim-owned land.