Is it permissible for a Muslim to sell or lease agricultural land to a Dhimmi (non-Muslim citizen)?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
It is disliked (makruh) for a Muslim to sell or lease his land to a Dhimmi due to the consequence of voiding the 'Ushr (one-tenth tax) due on the produce. Imam Ahmad stated that a Muslim should not lease Kharaaj land to a Dhimmi because the Dhimmi only owes Jizyah, and leasing it causes harm, specifically because they do not pay Zakat. However, if a Dhimmi leases Kharaaj land, or sells land not subject to Kharaaj to a Dhimmi, the sale and lease are valid. This position is supported by Al-Thawri, Al-Shafi'i, Shureik, and Abu 'Ubaid, noting that in such cases, neither 'Ushr nor Kharaaj is due from them.
Supporting text
A narration from Ahmad indicates that the Dhimmi is forbidden from purchasing 'Ushri land, a position chosen by Al-Khallal and his companion, and it is the opinion of Malik and his companion. Under this view, if they purchase it, the 'Ushr is doubled upon them, and half of the 'Ushr (i.e., one-twentieth) is taken, as voiding the 'Ushr on the produce harms the poor. This is the position of the people of Basra and Abu Yusuf. Muhammad ibn Al-Hasan maintained that the 'Ushr remains as it was. Abu Hanifah ruled that the land converts to Kharaaj land upon purchase by a Dhimmi.