What is the ruling on land grants (*Iqta'*) of these lands compared to sales?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
The ruling regarding land grants (*Iqta'*) follows the ruling on sales: what was granted by Umar or granted before the year 100 AH remains with the recipient. What was granted afterward is subject to assessment, similar to Al-Mansur's practice. However, if the grant was made without the Imam's permission, it is void.
Supporting text
Narrations indicate that lands cultivated by the camps of Companions who conquered the Levant, and subsequently confirmed by Umar and Uthman, remained with them and their descendants, exempt from *Kharaj* but subject to the *Ushr* (tithe) on produce. This confirmation was based on their initial revival and cultivation of unowned, common lands (*muruj*) during the siege.