哈拉吉是穆斯林对被从异教徒手中征服的土地所征收的权利，无论是通过武力还是和平手段，因此它既可以是武力之哈拉吉，也可以是和平之哈拉吉。

The Kharaj is the right of the Muslims imposed on the land that is conquered from the Kuffar, either by the use of force or by peaceful means, it would thus be a Kharaj of force and a Kharaj of peace.

这是对穆斯林通过武力从异教徒手中征服的任何土地所征收的赋税，例如伊拉克、沙姆和埃及的土地。哈拉只（Kharaj）的基本性质见于安拉（SWT）的经文：

It is the levy imposed on any land which the Muslims have conquered from the disbelievers by the use of force, such as the lands of Iraq, Ash- Sham and Egypt. The basic nature of Kharaj is referred to in Allah (swt)’s saying:

“真主（swt）赐予祂的使者（saw）的，即从城镇居民那里所取得的财物，归真主和祂的使者ﷺ所有，归亲属、孤儿、贫困者和旅途中的人所有；以免它只在你们中的富人之间流转。所以，使者ﷺ给你们什么，你们就接受；他禁止你们什么，你们就戒除。你们应当敬畏真主（swt），因为真主（swt）的惩罚是严厉的。（这部分财物也归）那些贫穷的迁士，他们被逐出家园，丧失了财产，他们寻求真主（swt）的恩惠和喜悦，并帮助真主（swt）和祂的使者ﷺ，这些人确是诚实的人。还有那些在他们之前就已在（麦地那）有了住所并信奉了信仰的人，他们爱护那些迁到他们那里避难的人，对于分给那些迁士的财物，他们心中不存任何嫉妒，宁愿把它们给予迁士，即使自己也处于贫困之中。凡是能够免于自身贪婪的人，他们就是成功的人。还有那些在他们之后来的人说：“我们的主啊！求你赦宥我们和先于我们信道的弟兄，”</reasoning_effort> [Al-Hashr: 7-10]

“What Allah (swt) has bestowed on His Messenger (saw) (and taken away) from the people of the townships, belongs to Allah (swt) and His Messenger (saw), to the kindred, orphans, the needy and the wayfarer; in order that it may not remain a circuit between the wealthy among you. So take what the Messenger (saw) gives you and refrain from what he prohibits you. And fear Allah (swt); for Allah (swt) is strict in punishment. (Some part is due) to the indigent Muhajirs, those who were expelled from their homes and their property, while seeking grace from Allah (swt) and (His) good pleasure, and aiding Allah (swt) and His Messenger (saw): such are indeed the truthful;- And those who before them had homes (in Madinah) and had adopted the faith,- show their affection to such as came to them for refuge, and entertain no desire in their hearts for things given to the (latter), but give them preference over themselves, even though poverty was their (own lot). And those saved from their covetousness of their own souls,- they are the ones that achieve prosperity. And those who came after them say: “Our Lord! Forgive us, and our brethren who came before us into the faith.” [Al-Hashr: 7-10]

这些经文曾被欧麦尔用来支持他的论点：不应将伊拉克、沙姆和埃及的土地分给战士，尽管比拉勒、阿卜杜·拉赫曼和祖拜尔曾要求他这样做。他们请求他将真主所赐予他们的这些土地，凭借他们的刀剑所得，分配给他们，并主张先知ﷺ对海巴尔之地也是这样做的，因为先知ﷺ征服该地后，将其分给了战士。据传，欧麦尔在召集安索尔人协商时，为支持自己的论点，对他们说：“我已决定将这些土地及其树木作为不可转让的公产，向居民征收哈拉吉税，向其所有者征收吉兹亚税，这些都将作为穆斯林的法伊（战利品），无论是战士、他们的子女，还是后来的人。你们不认为这些边疆（前线）需要士兵驻守吗？你们不认为沙姆、朱兹拉、库法、巴士拉和埃及这些大城市需要武装力量来守卫，而我们应当慷慨地对待他们吗？如果土地和树木都被分掉了，我们从哪里给他们呢？”随后，欧麦尔引用《古兰经》中的经文来佐证自己的论点。他诵读了关于法伊的经文，直到真主（SWT）的话语：

These verses have been used by ‘Umar to support his argument about not dividing the lands of Iraq, Ash-Sham and Egypt among the fighters, as requested by Bilal, Abdul Rahman and Al-Zubayr. They asked him to divide these lands which Allah (swt) had bestowed on them with the help of their swords, arguing that this was what the Messenger of Allah (saw) did with the land of Khaybar, for he divided that land among the fighters after he had conquered it. ‘Umar is reported to have said to the Ansar, when he summoned them to consult them, in support of his argument: “I have decided to make the land and their trees an inalienable property, and to impose on them the Kharaj and on their owners the Jizya, these would be a Fai’ to the Muslims, be it the fighters, their children and those who come after them. Do you not think that these frontiers (front lines) need to be manned by soldiers? Do you not think that these great cities of Ash-Sham, Al-Jazira, Al-Kufa, Basra and Egypt need to be fortified with armed forces to whom we ought to be generous? Where do we give them from, if the lands and the trees were divided?.” ‘Umar then backed his argument with evidence from the Qur’an. He recited the verses of Al-Fai’ until he reached Allah (swt)’s saying:

“以及在他们之后到来的人们” [Al- Hashr: 10]

“And those who came after them” [Al- Hashr: 10]

然后说道:"这节经文指的是直到审判日的所有人,每一位穆斯林都有权分享这份"Fai'"(战利品/非战而获之财)。"安萨尔人赞同他的看法,说道:"你的意见是对的,你说得有道理,做出了正确的决定。如果这些前线和这些城市没有战士守卫,如果那些人没有得到供给,异教徒们就会回到他们的城市去。"于是欧麦尔说:"此事对我已经清楚了。你们认识一位擅长测量、有能力和经验、能够合理勘测土地并评估果实产量的人吗?"于是大家一致认为,奥斯曼·伊本·哈尼夫是最适合这项工作的人,并说:"在比这更复杂的事务上,你都可以依赖他,因为他有远见、智慧和经验。"欧麦尔随即赶去见他,把勘测萨瓦德地区(伊拉克和伊朗的土地)的任务交给了他。

and then said: “This verse refers to all the people till the day of Judgement, and every single Muslim is entitled to share of this Fai’.” The Ansar agreed with him and said: “Your opinion is right, you have said the right thing and come up with the right decision, if these frontlines and these cities were not fortified by the fighters, and if those men were not given provisions, the disbelievers would return to their cities.” Upon this ‘Umar said: “The matter has become clear to me, do you know a man who has a ability and experience in measurement, who could survey the land and assess the fruits reasonably?.” Then all agreed that Uthman Ibn Hanif was the best man for the job and said: “You can rely on him in more complicated matters than this, for he has vision, intelligence and experience.” ‘Umar then hurried to him and assigned him with the task of surveying the land of the Sawad (land of Iraq and Iran).

然后，奥斯曼动身巡视了萨瓦德地区。他在萨瓦德地区征收了哈拉吉税，随后向欧麦尔汇报，欧麦尔批准了这次勘察。仅库法萨瓦德地区的税收，在欧麦尔去世前就已达到一亿迪拉姆。当时的迪拉姆重量与一枚米斯喀勒相等。因此，欧麦尔允许土地所有者保留土地，并对他们征收哈拉吉税，由他们交给公库（Bait ul-Mal）。欧麦尔还将这片土地作为穆斯林的法伊（Fai'）财产，直至末日。只要安拉（SWT）继承大地及其上的一切，它就将一直是哈拉吉土地，不能转为欧什尔（'Ushr）土地，即使土地所有者皈依伊斯兰教，或将土地卖给穆斯林，也是如此。这是因为土地的性质将保持不变，即：以武力征服的土地，以及被征收哈拉吉税的土地，其性质不会改变。

Uthman then set off and surveyed the Sawad. He put on the Sawad a Kharaj, then reported back to ‘Umar who approved the survey. The revenues from the Sawad of Al-Kufa alone reached before the death of ‘Umar a hundred million Dirhams. The Dirham at the time was equal to the weight of the Miskal. ‘Umar therefore allowed the landowners to keep the land and imposed on them a Kharaj which they paid to the Bait ul-Mal and ‘Umar made the land a Fai’ for the Muslims till the day of Judgement. It will remain a Kharaj until Allah (swt) inherits the Earth and those on it, it cannot be transferred or converted into a ‘’Ushr (to the land), even if the landowners embraced Islam or sold the land to a Muslim. This is because the nature of the land will remain as such and will not change, i.e. a land that has been conquered by force and a land that a Kharaj has been imposed on.

塔里克·伊本·史哈卜传述：欧麦尔·本·哈塔卜写信给我，谈到尼赫尔·马利克一带皈依伊斯兰的达赫卡纳部落。他写道：“把土地交还给这个部落，让他们缴纳该土地的哈拉吉税。”这清楚地表明，欧麦尔·本·哈塔卜并未免除那些以武力征服之土地所应缴纳的哈拉吉税，即使土地的主人皈依了伊斯兰，他仍命令他们在成为穆斯林之后继续缴纳该土地的哈拉吉税。

Tariq Ibnu Shihab reported: ‘‘Umar b. Al-Khattab wrote to me about the tribe of Dahqana in Nahr Al-Malik, who had embraced Islam. He wrote: “Give the tribe her land so that they pay the Kharaj of that land.” This clearly indicates that ‘Umar b. Al-Khattab did not waiver the Kharaj imposed on the land conquered by force and whose owners embraced Islam, and he ordered them to continue to pay the Kharaj of that land after becoming Muslims.

这是对所有签订了和约的地区所征收的哈拉只税。它将依照穆斯林与其媒体和约的对方所达成的和约条款执行。如果和约的基础是该土地归我们所有，或者允许其居民在此定居，条件是他们须缴纳哈拉只税，那么这项哈拉只税将永久保留在该土地上，该土地将一直作为哈拉只土地，直至末日审判，即使该土地通过居民皈依伊斯兰教或穆斯林购买等方式转归穆斯林所有，等等。

It is the Kharaj levied on every land whose inhabitants a peace treaty has been signed. It will be subject to the peace treaty agreed between the Muslims and the people with whom they made peace. If the peace treaty was on the basis that the land belongs to us or that it allows its inhabitants to settle there in return for Kharaj which they will pay then this Kharaj will remain for ever on this land and its land shall remain Kharaji land until the Day of Judgement, even if it was transferred to Muslims through the inhabitants conversion to Islam or by purchasing it by Muslims, etc.

然而,如果和约是以土地属于他们、土地仍归其所有、他们在那里定居并缴纳约定数额的哈拉只(Kharaj)为基础达成的,那么这笔哈拉只将具有吉兹亚(Jizya)的性质。在这种情况下,如果他们皈依伊斯兰,或将土地卖给穆斯林,哈拉只即告终止,这是基于安拉(SWT)的话:"你们应当履行盟约,盟约必定会受到审问。"(《以色列》:34)这也是基于先知ﷺ所说的:"穆斯林要遵守他们的条件。"至于他们将土地卖给异教徒,则哈拉只仍然存在,不会终止,因为异教徒属于缴纳哈拉只和吉兹亚的人群。

However if the peace treaty was on the basis that the land belonged to them and that it shall remain in their hands and they shall settle there for a known amount of Kharaj which would be levied on them, then this Kharaj will be in the position of the Jizya. In this case it will cease if they embrace Islam or sell the land to Muslims due to the saying of Allah (swt) : “And fulfil the covenant. Verily! The covenant, will be questioned about.” [Al-Isra: 34] It is also due to the Prophet (saw)’s saying: ‘Muslims are bound by their conditions’. As for if they sold their land to a Kafir then the Kharaj will remain and will not cease because the Kafir is from the people of Kharaj and Jizya.

"Kharaj"（哈拉吉）与"'Ushr"（乌什尔）不同。"'Ushr"是从"'Ushri"土地的出产中所征收的部分，而"'Ushri"土地包括：

Kharaj is different to the ‘’Ushr. ‘’Ushr is what is taken from the produce of ’Ushri land, and the ‘Ushri lands are:

a. 阿拉伯半岛：因为其居民originally属于拜偶像者，除了伊斯兰教之外，不接受他们的任何（归信），而且先知穆罕默德ﷺ并未对他们征收哈拉只（Kharaj），尽管他曾在半岛上征战并征服了若干地方。 Let me correct that to clean Simplified Chinese without the stray English word: a. 阿拉伯半岛：因为其居民都是拜偶像者，除了伊斯兰教之外，不接受他们的任何其他选择；而且先知穆罕默德ﷺ并未对他们征收哈拉只（Kharaj），尽管他曾在半岛上征战并征服了若干地方。

a. The Arabian Peninsula, because its inhabitants were from the worshippers of idols, and nothing was accepted from them except Islam and the Messenger of Allah (saw) did not impose any Kharaj on them even though he had fought and conquered a number of places in the peninsula.

b. 其居民皈依伊斯兰教的任何土地，例如印度尼西亚和东南亚地区。真主的使者（愿主福安之）说：“我奉命与人们作战，直到他们说‘除真主外再无应受崇拜的主’（真主至赞）。凡说‘除真主外再无应受崇拜的主’（真主至赞）的人，他的生命和财产便受到我的保护，但财产上的权利除外，而他的清算则在真主那里。”该土地的地位等同于财产。

b. Any land whose inhabitants embraced Islam like Indonesia and South East Asia. The Messenger of Allah (saw) siad: ‘I have been ordered to fight the people until they say ‘there is no god but Allah (swt)’. Whoever says ‘there is no god but Allah (swt)’ then his life and property are safe from me except for the right on his property and his reckoning will be with Allah (swt)’. The land is in the position of property.

以武力征服之土地（'Unwah）上一开始就征收哈拉只税（Kharaj），这些土地是异教徒在被征服时所拥有的。如果土地仍在异教徒手中，则无论该土地是否被耕种，都要为其缴纳哈拉只税。此类土地不征收欧什尔税（'Ushr），因为欧什尔税即天课（Zakat），而异教徒不缴纳天课。即便他们皈依伊斯兰，或将土地出售给穆斯林，哈拉只税也不会因此停止，因为该土地作为以武力征服之地的性质永远存在。因此，他们必须在缴纳哈拉只税之外，再缴纳欧什尔税。 这是因为，哈拉只税是加于土地之上的权利，而欧什尔税是加于穆斯林所拥有之土地产出物上的权利，二者依据经文与圣训而设定。两项权利并不矛盾，因为它们是由两种不同的原因而成为义务的。这类似于一名处于朝觐戒态（Ihram）的穆斯林在禁地（Haram）中猎杀了他人所有的猎物：他既要向其主人支付该猎物的价值，又要向安拉（SWT）缴纳应受的赎罪。 至于哈乃斐学派所引用的、他们从使者（ﷺ）那里转述的一段圣训，即：“在穆斯林的土地上，不得同时征收欧什尔税与哈拉只税”，以此作为不得并征二者的证据。这并非圣训，圣训学者也未证实它出自使者（ﷺ）的言论。

Kharaj is imposed from the beginning on the land of ‘Unwah (opened by force) which the Kuffar used to own at the time it was conquered. If the land continues in the hands of the Kuffar then Kharaj will be paid for it whether the land was cultivated or not. It will have no ’Ushr because ‘Ushr is Zakat and the Kuffar do not pay Zakat. If they become Muslim or sell it to a Muslim the Kharaj does not cease because its description as a land opened by force remains for all time. So they have to pay the ’Ushr with the Kharaj. This is because Kharaj is a right obliged on the land and ’Ushr is a right obliged on the produce of the land owned by a Muslim according to the Ayat and Ahadith. There is no contradiction between the two rights because they became obligatory for two different causes. This is similar to the case when a Muslim in Ihram (state of ritual consecration) kills in the Haram (ritual places) a hunt (animal) owned by somebody, he is then obliged to pay its value to its owner and the penalty due upon him to Allah (swt) As for what the Hanafis cite as proof for not combining the ’Ushr and Kharaj from a Hadith which they report from the Messenger (saw) : ‘There shall be no combining of the ’Ushr and Kharaj in the land of a Muslim’. It is not a Hadith and the scholars of Hadith did not confirm if it was from the speech of the Messenger (saw) .

所以，先支付哈拉吉（Kharaj）。如果在支付哈拉吉之后，剩余的庄稼和果实达到应当缴纳天课的尼萨布（Nisab），则要征收天课；如果未达到尼萨布，则他无需缴纳天课。

So the payment of Kharaj is started first. If after paying Kharaj there remains crops and fruits which reach the Nisab on which Zakat has to be payed then the Zakat is exacted. If it does not reach the Nisab then there is no Zakat on him.

既然我们now距离征服时代已经非常遥远,而且在所有土地上,无论是通过武力征服还是和约取得的,绝大多数民众都已皈依伊斯兰教。现在,区分“通过赠予、复垦和定居而获得的土地”与“通过武力或和约取得的土地”的大量diwan(簿册)和登记册已经失效,因此可以通过以下方式加以区分:考察那片土地最主要的总体情况,即已知其是通过武力攻取,还是其居民已经皈依伊斯兰教,或是它已按照某种特定方式处理。

Now that we are very distant from the time of the conquests and the great majority of the people have become Muslims in all the lands whether conquered by force or by peace treaty. Now after the majority of the Diwans and registers, which distinguished the land which is granted, revived and settled in from the land taken by force or peace treaty became obsolete, then this can be distinguished in the following manner: by considering the most predominant general situation of the land that is known to have been opened by force, or its people have embraced Islam or it has been dealt with in a specific way.

整个伊拉克地区，包括科威特、伊朗、印度、巴基斯坦、阿富汗、突厥斯坦、布哈拉、撒马尔罕、沙姆地区、土耳其、埃及、苏丹和北非，所有这些地区都被视为哈拉吉地，因为它们是通过武力征服的。穆斯林和异教徒都必须为这些土地缴纳哈拉吉。如果土地的出产物属于应当缴纳天课的种类，或者在缴纳哈拉吉之后仍达到尼萨布标准，穆斯林同样有义务缴纳什一税。但若穆斯林能够以证据和文件证明其土地属于什一税地，则无需缴纳哈拉吉，而只需将什一税作为天课缴纳。

The whole of the land of Iraq, including Kuwait, Iran, India, Pakistan, Afghanistan, Turkistan, Bukhara, Samarqand, the land of Ash-Sham, Turkey, Egypt, Sudan and north Africa, all of these are considered Kharaji land because they have been opened by force. Kharaj must be paid over them by the Muslims and Kuffar. Payment of ’Ushr is likewise obligatory on the Muslims if the produce of the land is such that Zakat is obligatory or that it reaches the Nisab after paying the Kharaj, except those Muslims who can prove with evidences and documents that their land is ‘Ushri land, who will then not pay Kharaj but but will pay the ’Ushr as Zakat.

至于阿拉伯半岛（包括也门）、印度尼西亚、东南亚以及其他类似地区，它们属于 'Ushri 土地，而非 Kharaji 土地。只需缴纳 'Ushr，作为对应当缴纳天课的农产品所交的天课。

As for the Arabian Peninsula including Yemen, Indonesia, south east Asia and other such lands they are ’Ushri and not Kharaji land. It is only obligatory to pay ’Ushr, as a Zakat on the produce on which Zakat is obligatory.

在确定哈拉吉税时，哈里发必须委派那些有经验的人，他们懂得勘测土地、评估土地价值并估算产出。例如欧麦尔·本·哈塔卜想要勘测伊拉克的农村地区（即萨瓦德）以确定哈拉吉税时，就是这样做的。他征询穆斯林的意见，问谁应当被委派承担这项任务。他对他们说："此事对我而言已经明朗了。那么，谁是有远见和见识、能够将土地划分到正确等级和位置，并向其中的异教徒主人征收他们负担得起的哈拉吉税的人呢？"他们一致推举奥斯曼·本·哈尼夫。他们说："你可以派他去做更重要的工作。他是一个有远见、有智慧、有经验的人。"于是欧麦尔急忙召见他，并委任他负责勘测萨瓦德。

When putting down the Kharaj the Khalifah must delagate persons from the people of experience, who know how to survey the land, value it and estimate the produce, as it happened with ‘’Umar b. Al-Khattab when he wanted to survey the rural area of Iraq (As-Sawad) in order to fix the Kharaj. He consulted the Muslims as to who should be assigned for this task. He told them. The matter has become clear for me. So who is the man who has vision and intellect to put the land in its right level and place on its owners of the Kuffar the amount of Kharaj that they can afford. So they all agreed upon ‘Uthman b. Haneef. They said: “You can send him to tasks that are more important. He is a man of vision, intelligence and experience.” Thus ‘Umar hastened to him and assigned him the responsibility of surveying the Sawad.

负责估定哈拉只（Kharaj）的人，应当考虑土地的实际情况：土地是否非常肥沃，出产优质且产量丰富，还是质地低劣，产量少且品质差；土地的灌溉方式是雨水灌溉、泉水与水井灌溉，还是运河与河流灌溉；是靠雨水灌溉，还是靠喷灌或机械灌溉，因为其成本各不相同。还要考虑所种植和出产的作物与果实的种类，因为有些作物和果实价格昂贵、价值高，而另一些作物则便宜、价值低。另外还要考虑土地的位置：它离城市及其市场近还是远？是否有可通行的道路，使人能够抵达，并将收成运往市场，还是道路崎岖难行？

The one assigned to estimate the Kharaj must consider the reality of the land in terms of whether it is very fertile, it gives quality and plentiful produce, or it is of low quality and gives little low quality yield. Is it watered by rain, from springs and wells or canals and rivers? Is it watered by rain, sprinklers or machines, because the cost is not the same. What types of crops and fruits are cultivated and produced, because there are crops and fruits whose price is expensive and of a high value and other crops that are cheap and of low value. What is its location? Is it close to the cities and their markets or far from them? Does it have a passable road so that it can be reached and its harvest can be transferred to the markets or are the paths rugged?

所有这些事项都必须加以考虑并遵守，以免土地受损或负担过重。欧麦尔·本·哈塔卜在伊本·哈尼夫和胡宰法·本·叶玛尼从土地勘测、确定哈拉只（Kharaj）数额归来后询问他们：“你们是如何确定土地的哈拉只的？也许你们让与你们共事的人负担了他们无法承受的东西？”胡宰法说：“我留出了一些余量。”而奥斯曼说：“我留给了弱者，如果我想，本可以向他们多征收。” 还应当牢记，土地所有者应当被留出一定的数额，以应对可能因自然灾害和作物受损而陷入的困境。正如我们看到，真主的使者ﷺ命令在估算用于缴纳天课的作物时，应留下三分之一或四分之一的椰枣树产量。他说：“在估算时应减少一些，因为财产中有遗赠，有遭受寒害（Ariyyah）的部分，有倒伏的作物和自然灾害。” 哈拉只可以确定在土地上，也可以确定在作物和果实上。如果是在土地上征收，则其年限以阴历年计算，因为依据伊斯兰教法，天课、血金、人头税（Jizya）等的时间都是以这一年来计算的。如果是在作物和果实上征收，则以作物和果实成熟及出售的时间作为其年限和期限。哈拉只可以用货币支付，也可以用货币和谷物支付，或者以作物和果实的一部分支付。其年限是作物和果实成熟并售出之时。如今，按照土地上所种植的作物以货币形式在土地上缴纳哈拉只，可能更为便利。

All of these matters have to be taken into consideration and observed so that the land is not harmed or overburdened. ’Umar b. Al-Khattab asked ‘Uthman b. Haneef and Huzayfah b. al-Yaman after they had returned from surveying the land and fixed the Kharaj. How did you fix the Kharaj on the land? Perhaps you burdened the people you worked with what they cannot bear? Huzayfah said: “I left some extra.” And ‘Uthman said: “I left the weak ones, if I wanted I could have taken from them.” As well one must bear in mind that land owners are left a certain amount in terms of the circumstances they may be forced into by natural disasters and crop damage. Just as we see the Messenger of Allah (saw) ordered that in estimating the crops for the payment of Zakat that a third or a fourth of the date palm be left. He said: ‘Reduce the estimate for in the property there is bequests, the one affected by cold weather (Ariyyah), the falling down crops and natural disasters.’ The Kharaj can be fixed on the land or it can be on the crops and fruit. If it is imposed on the land then its year is considered the lunar year because it is the year with which one counts the times of the Zakat, blood money, Jizya and others according to the Shari’ah. If it is imposed on the crops and fruit then the ripeness of the crops and fruit, and their sale will be their year and time-span. The Kharaj can be paid with money, or money and grains or it can be a share of the crops and fruit. Its year will be when the crops and fruit ripen and they are sold. These days it may be easier for the Kharaj to be paid in money on the land according to what is cultivated on it.

设定加在土地上的哈拉智税（Kharaj），必须由懂得如何确定税额的专家来进行，正如前文所阐明的那样。欧麦尔·本·赫塔卜就是这样做的：他在与众人商议之后，派遣了奥斯曼·本·哈尼夫，因为此人有远见、有智慧、有经验。他任命他治理库法，即幼发拉底河这一侧的地区，又任命胡宰法·本·雅曼治理底格里斯河对岸的地区。于是两人勘测了萨瓦德（伊拉克的农村地区），计算出应当缴纳哈拉智税的部分，并将此事呈报欧麦尔，欧麦尔予以批准。 据阿慕尔·本·迈蒙传述，他说："我看见欧麦尔·本·赫塔卜和伊本·哈尼夫来到他那里，开始与他交谈，我听见他说：'以真主发誓！如果我对每一块可耕地征收一迪拉姆和一卡非兹的粮食，那对他们来说并不是负担过重，也不会使他们精疲力竭。'" 在穆罕默德·本·阿比德·赛给费的传述中，他说："欧麦尔·本·赫塔卜对萨瓦德的人民征收，无论有人居住还是被水淹没的每一块可耕地，征收一迪拉姆和一卡非兹；对湿地则征收五迪拉姆。" 沙阿比传述自欧麦尔：他派奥斯曼·本·哈尼夫前往萨瓦德，对一块大麦地征收两迪拉姆，对一块小麦地征收四迪拉姆，对一块甘蔗地征收六迪拉姆，对椰枣树园征收八迪拉姆，对葡萄园征收十迪拉姆，对橄榄园征收十二迪拉姆。

Setting the value of Kharaj which is imposed on the land must be done by experts who know how to fix it as clarified in the previous topic as ‘Umar b. al-Khattab did when he sent ‘Uthman b. Haneef after he had consulted the people about his appointment due to the fact that he enjoyed vision, intelligence and experience. He assigned him for Kufa, over the Euphrates just as he assigned Huzayfah b. al-Yamaan over the area beyond the Tigris river. So they surveyed the Sawad (rural areas of Iraq) and calculated that which was liable to Kharaj and they raised the matter with ‘Umar who then approved it. It was narrated from ‘Amr b. Maymun who said: “I saw ‘Umar b. al-Khattab and Ibn Haneef came to him and began speaking to him and I heard him say: “By Allah (swt)! If I levied a Dirham and Qafeez of food on every patch of arable land then that would not be overburdening for them, nor will it wear them out.” In a report from Muhammad (saw) b. ‘Abeed Ath-Thaqafi he said: “Umar b. al-Khattab levied, on the people of Sawad for every patch of arable land whether populated or filled with water, a Dirham and Qafeez and on the wet land he levied five Dirhams’. Ash-Sha’bi narrated from ‘Umar: that he sent ‘Uthman b. Haneef to Sawad and he levied two Dirhams on a patch of barley, on a patch of wheat he levied four Dirhams, on a patch of sugar cane he levied six Dirhams, on date palm he levied eight Dirhams, on grapes he levied ten Dirhams and on olives he levied twelve Dirhams”.

由此可见,‘Umar所认可的‘Uthman b. Haneef对伊拉克土地所定的Kharaj(土地税)数额并不相同。它因土地、土地的产出能力、灌溉方式以及所种植的作物种类而有所区别。他从已有人居住并正在耕种的土地以及水源充沛、溢流的土地上征收Kharaj。他对土地、庄稼和果实征收Kharaj,并以货币和谷物来估算其价值。估算依据各人的能力而定,人们没有遭受不公或困难,而且他为他们留下了一部分庄稼。

From this it becomes clear that the value of Kharaj set down by ‘Uthman b. Haneef on the land of Iraq and approved by ‘Umar was not the same. It was different considering the lands, their productivity, means of watering, and type of crop cultivated. He took Kharaj from the inhabited land which is being cultivated and from the copious land overflowing with water. He took Kharaj on the land, and crops and fruit. He valued them with money and with grains. The evaluation was according to ability and the people were not dealt with injustice or difficulty, and that he left for them some crops.

由于这一估价是在某一特定时期确定的,并且是基于伊制提哈德(Ijtihad,独立判断),因此它并非伊斯兰教法规定的、不得增减的义务性估价。相反,哈里发可以根据自己的见解或伊制提哈德,并依据各地不断变化的情况,对其予以增加或减少。这些情况包括:土地肥力的提高或降低,使土地变得更加可耕或因自然灾害的肆虐而荒废或无法使用;水源的增加、减少、完全断绝,疾病或破坏;以及价格的昂贵或低廉。所有这些变化都会对估价产生影响,必须加以考虑,并且应当不时地更新估价,以免对土地所有者或国库(Bait ul-Mal,公库)造成不公。

’Umar b. al-Khattab 在与持不同意见者讨论伊拉克、沙姆和埃及之土地的分配问题时所说的话，清楚地表明了哈拉只（Kharaj）的支出方式。在这些讨论中，有如下一段被传述的话：“如果我把它分掉，那么在你们之后的人便什么也留不下了。那些在你们之后来的穆斯林，怎么可能发现土地已被分割，并且通过父辈继承而被私有？这是什么样的见解？边疆由谁来守卫？这个国家的孩子和寡妇，以及沙姆和伊拉克之地的其他人，又将怎么办？”他对曾与他商议的安塞尔人说：“我的看法是，应当把土地留在其异教徒的手中，对其征收哈拉只，并向他们的脖颈上征收吉齐亚，由他们缴纳。这样，它就会成为穆斯林的法伊（Fa'i），归于战士、他们的后代以及后来之人。你们难道没有看到，那些必须有人居住的边疆；你们难道没有看到，那些伟大的城市：沙姆、胡宰拉（Al-jazeera）、库法、巴士拉和埃及。它们必须有军队驻守，并且要为这些军队提供足够的给养。那么，如果土地和异教徒被分掉，谁来供给这些人呢？”他在诵读了关于法伊的经文之后，又诵读了这节经文：“以及那些在他们之后来的人。”这节经文涵盖了所有穆斯林。穆斯林中不会有一个人对这笔财富没有权利。如果真主（SWT）给我更多的寿命，每一位穆斯林都会得到他的权利，甚至在希米尔（Hemyer）放牧的牧羊人也会得到他的份额，尽管他并未为此付出过努力。

What has been mentioned in the speech of ’Umar b. al-Khattab in his discussion with those who differed with him regarding the matter of dividing the land of Iraq, Ash-Sham and Egypt clearly indicates the expenditure of the Kharaj. In this discussions the following saying has been reported: ‘If I had divided it, since then nothing would have remained for those coming after you. How is it possible that Muslims coming after you will find that the land has been divided and inherited through the fathers and owned? What kind of opinion is this? What will fill the frontiers? What will be for the children and widows of this country, and for others from the land of Ash- Sham and Iraq?” His saying to the Ansar whom he consulted was: “I took the view that I should keep the land in the hands of its disbeliever and set down a Kharaj on it and impose Jizya on their necks which they will give. So it will be Fa’i for the Muslims, for the fighters and the offspring and those who come after them. Do you see these frontiers which must have men who will live in. Do you not see these great cities; Ash-Sham, Al-jazeera, Kufa, Basra and Egypt. They have to be manned with armies and grant these armies enough provisions. So who will give those people that if the land and disbelievers are divided up? He said after reciting the verses of Fa’i and he recited the Ayah: ‘And those who came after them.’ This Ayah encompases all the Muslims. There will not be a single person from the Muslims who will not have a right in this wealth. If Allah (swt) gave me more time to live, every Muslim would receive his right, to the point that the shepherd grazing in Hemyer will have his share, though he did not do effort in that.”.

所有这些都明确表明，哈拉only(Kharaj)是所有穆斯林的权利。它将用于国家的各个部门，并由此支付雇员、士兵的薪俸及津贴。从这笔财富中，将筹备军队，准备武器。它还将用于寡妇、贫困者以及民众的利益，借此照管他们的事务。哈里发将依据自己的见解和伊智提哈德（Ijtihad），在对伊斯兰和穆斯林有益且正确的事务上进行管理。

All of this is explicit in that Kharaj is a right of all the Muslims. It is spent on all the departments in the state, from which the salary of the employees, soldiers and grants will be paid. From this wealth the armies will be prepared and weapons will be made ready. It will be spent on the widows, needy and the interests of the people and by which, their affairs will be looked after. The Khalifah will administer it according to his opinion and Ijtihad in terms of that which is good and right for Islam and the Muslims.