Upon whom does the Kharaj (land tax) fall when a landowner enters into a sharecropping agreement (Musāqāh) on state-owned or public land (Ardh Kharajiyyah)?

Primary text

The Kharaj is incumbent upon the owner of the capital (the landowner) when a sharecropping arrangement is made on Kharaj land. This is evidenced by the fact that the tax is obligatory regardless of whether the tree bears fruit or not. Furthermore, the Kharaj is considered rent for the land, thus it must be paid by the landowner, similar to a case where someone leases land and then contracts another person to work it. This view is held by Al-Shafi'i. Concerning land taken from the Sultan which is Kharaj land, the individual who takes responsibility for working it must first pay the established duty ('Wazifat 'Umar) and then pay the 'Ushr (tithe) after fulfilling the duty, as mentioned by Al-Kharqi in the chapter on Zakat.