土地税应根据哈拉吉土地的产出能力征收。乌什里土地的天课则根据实际产量征收。

Land tax is payable upon the Kharajiyyah land according to its capacity. Zakah is collected from the ‘Ushriyyah land according to the actual production.

证据是：据传述，祖赫里说：

The evidence is what has been reported from Al-Zuhri who said:

. فِيمَنْ أَسْلَمَ مِنْ أَهْلِ البَحْرَيْنِ أَنَّهُ قَدْ أَحْرَزَ دَمَهُ وَمَالَهُ إِلاَّ قَضَى رَسُولُ اللهِ « » أَرْضَهَ، فِإِنهََّا فيَْءٌ لِلْمُسْلِمِيَ؛ لأَنهَُّمْ لََْ يُسْلِمُوا وَهُمْ مُِْتَنِعُونَ .

. فِيمَنْ أَسْلَمَ مِنْ أَهْلِ البَحْرَيْنِ أَنَّهُ قَدْ أَحْرَزَ دَمَهُ وَمَالَهُ إِلاَّ قَضَى رَسُولُ اللهِ « » أَرْضَهَ، فِإِنهََّا فيَْءٌ لِلْمُسْلِمِيَ؛ لأَنهَُّمْ لََْ يُسْلِمُوا وَهُمْ مُِْتَنِعُونَ .

“先知（ﷺ）裁定：从巴林皈依伊斯兰教的人，其血与财产受到保护，但其土地除外，因为那片土地属于穆斯林的战利品，因为他们起初并未归信伊斯兰，反而进行抵抗”（雅哈雅·本·阿丹在《赋税之书》中所载）。换言之，他们曾对穆斯林进行抵抗。这证明被征服国家的土地被视为战利品的一部分。然而，我们的主人欧麦尔（愿真主喜悦他）到来后，将土地的所有权保留在国库（Bayt Al-Mal）之中，而将其收益留给在其上居住的人，并因这种使用向他们征收土地税。这些税款依据土地的潜力而定，并非固定数额。因此，伊拉克部分地区的可耕地（称为Jarib）被征收一卡菲兹或一第尔汗的税，而在其他地方，税款则依据可耕地不同面积的规模征收，而非以Jarib计算；在叙利亚地区则采用不同的面积单位。由此可知，他是根据每片土地的承载能力来进行管理的。

“The Messenger of Allah (pbuh) ruled that the people who became Muslim from Bahrain have their blood and property protected, apart from their land, since it was a booty for the Muslims, since they did not embrace Islam at first and rather resisted” (reported by Yahya b. Adam in Kitab Al-Kharaj), in other words, they had resisted the Muslims. This is evidence that the lands of the countries that are conquered are considered part of the booty. Except that our master Umar (ra) came and kept the ownership of the land with the Bayt Al-Mal and left its benefits for those who lived upon it, and took land taxes from them in exchange for that utilisation, and these taxes were according to the potential of the land and not a fixed amount. Accordingly, areas of arable land (called Jarib) in parts of Iraq were taxed a Qafiz or a Dirham, and in other places the tax was upon different sizes of areas of arable land other than Jarib, and in areas of Al-Sham different sizes were used, and so it is known from this that he managed each land according to its capacity.