How is land tax (Kharaj) reconciled with Zakah when the yield includes items subject to Zakah and items not subject to Zakah?

Primary text

If the land yield contains items upon which Zakah is not due (like vegetables or fruits exempt from Zakah) alongside crops subject to Zakah, the portion exempt from Zakah is applied against the Kharaj obligation. Zakah is then levied on the remaining portion, provided the exempt yield is sufficient to cover the Kharaj. If only the Zakah-able yield remains after accounting for Kharaj, the Kharaj is paid from that yield, and Zakah is taken from what remains. This view is held by Umar ibn Abd al-Aziz. Evidence for this approach is established through a letter from Umar ibn Abd al-Aziz to his governor in Palestine concerning Muslims cultivating land, mandating the collection of Jizyah, and then taking Zakah from what remains after the Jizyah. This is analogous to deducting cultivation expenses from the yield before calculating Zakah, as these expenses constitute the burden (mu'unah) of the crop, a position also adopted by Ibn Abbas.