Is Zakat due on the produce of *Kharaj* land owned by a Muslim?
Chapter on Zakat on Crops and Fruits
Al-Mughni
Book of Zakat
Primary text
Zakat is obligatory on every Muslim, and there is consensus among the scholars whose opinions we know that land where the inhabitants accepted Islam before being conquered by force (*Qahr*) belongs to them, and they are subject to Islamic rulings, including paying *Zakat* (Ushr) on their cultivated produce if it reaches five *Wasq*. For land conquered by force (*Mawqf*) upon which *Kharaj* is imposed, the *Kharaj* is paid from the yield. If the remaining yield reaches the *Nisab* (minimum taxable amount) and the owner is a Muslim, *Zakat* is due. If it does not reach the *Nisab*, or if the owner is not a Muslim, *Zakat* is not due, as it is not incumbent upon non-Muslims.
Supporting text
The People of Opinion (*Ahl al-Ra'y*) negate the *Ushr* (tithe) on *Kharaj* land, citing the hadith, 'The *Ushr* and *Kharaj* shall not be combined in the land of a Muslim,' arguing their causes are contradictory—*Kharaj* being a penalty/tax on the land, and *Zakat* being purification and gratitude. However, the majority argue that *Kharaj* is rent for the land, and *Ushr* is *Zakat* on the crop, which can coexist, similar to renting land for cultivation. The claim that *Kharaj* is a penalty is refuted by the fact that it is not due from a Muslim.