Musannaf Ibn Abi Shayba 13:841

Abu Bakr narrated to us, he said: Yahya bin Sa’id narrated to us, from Muhammad bin ‘Ajlan, from Nafi’, from Ibn ‘Umar, that a man asked about purchasing Kharaj land, or something with this meaning. He said: "You remove the smallness (the burden/liability) from his neck and place it upon your neck."