Kharaj (land tax)

الخراج

Kharaj in the usage of Futuh al-Buldan is the tax laid on land and produce owed by treaty peoples and dhimmis, the general name under which fall the capitation jizya and the tithe 'ushr on land: in the Prophet's letter to Najran the stipulated hullas are called 'the kharaj hullas', levied at two thousand a year in Safar and Rajab at an uqiyya apiece, and when the people of Najran presented their diminished numbers to Umar ibn Abd al-Aziz he judged 'I see this treaty is a jizya on their heads, not a treaty on their lands'; among its rulings transmitted by him are Umar's letter to the people of al-Ta'if on their vines 'there is no tithe on them', and the positions of Sufyan al-Thawri, Abu Yusuf, Malik and others on what crops and fruits incur the levy and the five-awsuq threshold — kharaj being the subject al-Baladhuri pursues in the book's closing chapters after exhausting the conquest reports.