What is the ruling regarding the means used to collect the Kharij (land tax) from peasants?

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The collector is strictly commanded to be gentle with the peasants during the collection of the Kharij. It is explicitly forbidden to seize their donkey, their winter or summer clothing, or their livestock (cow or similar) for the purpose of collecting the Kharij. Ali ibn Abi Talib (may Allah be pleased with him) reinforced this command by threatening removal from office for disobedience while simultaneously urging gentleness towards the subjects.