Kharaj（哈拉吉）是安拉（swt）赋予穆斯林向异教徒征收的一项权利。它是加在土地之上的一项义务，适用于通过战争或和约从异教徒手中征服的土地，前提是和约明确规定这些土地归我们（即穆斯林）所有，而原居民可以继续耕种该土地，并向国家缴纳哈拉吉。在阿拉伯语中，Kharaj 的意思是租金、收益或庄稼。 凡是在对异教徒宣战之后被征服的土地，都被视为哈拉吉土地；即使其居民在征服之后皈依伊斯兰，土地仍然是哈拉吉土地。阿布·欧拜德在《财富》（Al-Amwal）中引述祖赫里的话说：“安拉的使者（ﷺ）从巴林的拜火教徒那里收取了吉兹亚。”祖赫里说：“皈依伊斯兰者，使者（ﷺ）从他那里收取了（税款），他的伊斯兰信仰保障了他的生命和财产安全，唯独土地除外。那片土地成为穆斯林的战利品，因为他在最初没有皈依伊斯兰时正处于强势地位”，也就是说，他当时超出了穆斯林的控制范围。 至于加在土地上的哈拉吉数额，则依据土地的产出潜力来估定。欧麦尔（RA）征收哈拉吉时，考虑了土地的产出潜力，既不让土地所有者受到不公，也不使耕种者受到损害。在某些地区，他对每一贾列卜（一块可耕地）征收一卡菲兹和一个迪拉姆；在其他地区，他征收了不同的数额；而在沙姆地区，他又定了另一种数额。由此可知，他确实考虑了土地的产出潜力。如果哈拉吉是依据土地的产出潜力来确定的，那么征收方式也应当与其确定方式相符。如果哈拉吉是按土地面积每年征收的，那么土地就应当在阴历年终时征收，因为阴历年是伊斯兰教法所承认的年份。 然而,如果哈拉只(Kharaj)是按耕种面积征收的,那么哈拉只将在公历年末征收,因为这一年与降雨和播种相关。如果哈拉只是以分成的方式征收,即根据土地通常的产量设定一个具体的估算数额,那么哈拉只将在作物成熟并收割之时征收。伊玛目有权估算哈拉只,并在这三个方面中考虑最适当的方式:或以土地面积计算,或以已种植部分的面积计算,或以估算产量的方式计算。如果土地得到了改良并因此增产,或者土地遭遇了一系列导致产量下降的因素,那么就必须对情况进行审查。如果增产是由耕种者的行为造成的,例如挖掘水井或运河,那么哈拉只不会因此增加。反之,如果减产是由他们自己的行为造成的,例如破坏运河或疏于维护水井,那么哈拉只不会因此减少,并且他们将被责令修复自己造成的损害。如果增产或减产是由国家造成的,即国家挖掘了水井,或者国家疏于修缮水井和运河,在这种情况下,国家有权提高哈拉只,并且在产量下降时也应当降低哈拉只。如果增产或减产是由自然因素造成的,例如飓风连根拔起树木,或洪流摧毁运河,那么在这种情况下,土地将按其潜在产量征收,以免耕种者受到不公的对待。哈拉只应当针对特定且已知的期限进行估算,而不应永久固定。 这一估算会在该期限结束时改变，届时将根据估算时土地的潜力，为新的期限确定新的估算数额。

The Kharaj is a right that Allah (swt) enabled the Muslims to take from the Kuffar. It is a right imposed on the neck of the land that has been conquered from the Kuffar by way of war or by way of peaceful agreement, provided that the peace agreement stipulates that the lands is ours (ie belonging to the Muslims) and that they will continue to farm the land in exchange of a Kharaj that they should pay to the State. The Kharaj in the Arabic language means the rental and the harvest or the crop. Each land conquered from the Kuffar after declaring war against them is considered Kharaji land, and even if they embraced Islam after the conquest, the land remains Kharaji. Abu ‘Ubayd reported in Al-amwal on the authority of Al-Zuhri: “The Messenger of Allah (pbuh) accepted the Jizya from the Magi of Bahrain.” Al-Zuhri said: “He who embraced Islam He (pbuh) accepted it from Him and his Islam ensured that his life and his wealth were safe, save for the land. That land became a booty for the Muslims because He had not embraced Islam in the first instance when He was in a position of strength”, meaning when He was beyond the reach of the Muslims. As for the amount of the Kharaj imposed on the land, this is estimated according to the potential of the land.When ‘Umar (RA) imposed the Kharaj, He took into consideration the potential of the land, without unfairness to the owner and without any prejudice against the farmer. In some areas, He imposed upon every Jareeb (a patch of arable land) a Qafeez and a Dirham and He imposed in other areas a different amount, and in the lands of Ash-Sham He imposed yet another. It was known that He took into consideration the potential of the land. If the Kharaj is determined according to the potential of the land, it will be levied according to the manner in which it was imposed. If the Kharaj were imposed over the area of the land annually, the land would then be levied at the end of the lunar year, because it is the year recognised by Shar’a. However, if the Kharaj is imposed upon the farmed area of the land, the Kharaj will be levied at the end of the calendar year because it is the year related to the rainfalls and to the sowing of the crop. If the Kharaj is imposed by way of sharing i.e. if a specific estimate is set according to what the land normally produces, the Kharaj will be levied as and when the crop is ripe and when it has been harvested. The Imam reserves the right to estimate the Kharaj, while taking into consideration the most appropriate way with regard to these three aspects, either on the area of the land, or the area of the planted part, or by way of estimating the produce. If improvements are introduced to the land, and this resulted in an increase in the produce, or if the lands have been subjected to a host of elements that led to a decrease in the amount of produce, then the situation must be examined. If the increase was the result of an action undertaken by the farmer, such as the digging of a well or a canal, then the Kharaj would not be increased. If, however, the decrease was as a result of by their own doing, such as the destroying of a canal or the neglect of a well, then the Kharaj would not be reduced and they would be ordered to repair the damage they had caused. If the increase or decrease was caused by the State i.e. if the State were to dig a well or if on the other hand she were to neglect the repair of the wells and the canals, in this case she reserves the right to increase the Kharaj and she has also to reduce it when the produce decreases. If the decrease or the increase were to occur due to natural elements, such as the uprooting of trees by a hurricane or the destroying of the canals due to a torrent, in this case the land will be levied according to its potential lest the farmers are wronged. The Kharaj should be estimated for a specific and known period of time and it should not be permanently fixed. This estimate changes when the period ends and a new estimate will be fixed according to the potential of the land at the time of estimation for the new period.