F1.0 ZAKAH- ALMS TO THE POOR
F1.1 The benefit of giving Zakah
Allah Ta’ala has stated that ‘success is for those who give Zakah’. He has
also stated ‘Whatever you give, Allah will replace it with even more and Allah
is the best at giving wealth’. He has also stated ‘that those who are misers,
then don’t think that whatever Allah has given them due to His virtue that
it is a good thing for them but it is a bad thing for them, because that item
will be wrapped around their necks and a lock put on it for those who are
tight with their money’.
F2.0 Punishment and loss for not giving Zakah
Allah has also stated ‘ those who collect silver and gold and do not spend it
in the path of Allah then they will be given severe punishment and give them
the good news that when they are heated in the fire of Hell and with that their
foreheads and sides and backs will be marked and they will be told that this
is that gold and silver which you gained for your desire and so taste what you
The Holy Prophet Sallallaho Alaihi Wasallam has reported that ‘the goods that
are destroyed, are destroyed due to not giving Zakah’. He has also reported
that ‘strengthen your possession by giving Zakah and heal your sick by giving
Sadqa and pray to deter any difficulties and cry and perform worship’.
He has also reported that ‘Allah Ta’ala has made four things obligatory and
those who only perform three of them and miss one then it will be of no use
to them until all four things are not performed. Namaz, Roza, Zakah and Hajj,
and he stated that those who do not give Zakah, their Namaz is not accepted
[Tibrani, Abu Da’ud, Imam Ahmad].
F2.1 Zakah is Farz and those who reject it as Farz are infidels and those who
do not give Zakah are wrongdoers and worthy of execution and those who delay
and do not give Zakah on time are sinners and their testimony or oath will not
be accepted [Alamgiri, Bahar]. According to Shariat, Zakah is defined as from
your goods to take one part for Allah which has been fixed by Shariat and to
make a Muslim poor person the owner of it.
F2.2To replace something is not giving Zakah, for example, to feed a poor person
with the intention of giving Zakah as this would not be making the person the
owner of the money. However, if food is given and whether he eats it or takes
it with him then this will be counted as giving Zakah and in the same way if
clothing is given with the intention of Zakah then the Zakah will be fulfilled
F2.3 It is also a condition to make someone the owner that knows how to accept
it , meaning if someone throws it away or is easily fooled into giving it away
then this is not counted as making someone the owner, for example if a small
child or an insane person is given Zakah then it will not count. If the child
does not have sense then the Zakah should be given to his father who should
also be poor and then should be made the keeper or the child’s guardian or person
looking after the child [Durr-e-Mukhtar, Radd-ul-Mohtar, Bahar].
F3.0 Conditions when Zakah would become necessary
F3.1 There are a few conditions when Zakah would become necessary.
1. To be a Muslim
2. To be an adult
3. To be sane
4. To be free (i.e. not a slave)
5. To be the owner of goods above Nisaab (threshold – where Zakah would become
6. To be a complete owner of the goods
7. To be free from any sort of loan
8. To be free from any goods which are regarded as basic necessities of living
9. The good have a value which will increase
10. For a year to pass
F3.2 Zakah is not necessary for an infidel. If an infidel became a Muslim then
he would not be ordered to pay Zakah for goods from previous years when he was
not a Muslim [All books].
F3.3 Zakah is not necessary for a child [Hidaya etc.].
F3.4 Zakah is not necessary for a person who has been insane for a full year.
If a person is sane at the beginning of the year and at the end of the year
but was insane in the middle of then Zakah is still necessary. If a person is
insane from birth and then after reaching adulthood he gains sanity then Zakah
will become necessary from that year and not from the previous years [Johra,
Alamgiri, Radd-ul-Mohtar, Bahar].
F3.5 Zakah is not necessary for possession of goods which are below the fixed
threshold of Shariat, meaning if a person had goods but were less than the threshold
of Nisaab then Zakah is not necessary for them.
F3.6 You must have complete ownership of the goods, meaning if you had possession
but was not an owner then Zakah is not necessary.
F3.7 If goods are lost or have fallen in the sea or someone has robbed him and
he has no witnesses for the robbery or have been buried in a field and you are
not aware of where you have buried it or you gave some goods to a stranger for
safe-keeping and then that person took off with them or you lent some money
to someone and he refuses to pay the debt back and you have no witnesses and
then after a period of time you got your goods or money back, then Zakah is
not necessary for the time the goods were not in your possession [Durr-e-Mukhtar,
If you have loaned some goods to a person who says he will pay back but is delaying
it or has become bankrupt or a Qazi has ordered that he is poor or is refusing
to pay back and he has witnesses and then when you recover the goods back, then
Zakah is also necessary for the time when it was not in your possession [Tanwir,
F3.8 If oney or goods have been given as a deposit or guarantee, then Zakah
is not necessary on the person giving the deposit or the person keeping the
deposit nor is it necessary for the years that it was held when the deposit
has been given back [Durr-e-Mukhtar, Bahar etc.].
F3.9 If a person has enough goods above the threshold of Nisaab but he owes
so much that by paying the debt off he would go below the threshold of Nisaab
then Zakah is not necessary on them whether the debt is of a worldly nature
(such as a loan or repayment for lost goods or payment) or if it is of a religious
nature (such as previous Zakahs), for example, if a person has been above the
threshold of Zakah for only one year and he has not given Zakah for two years
then only the first year’s Zakah is necessary not for the second year, because
after giving the first year’s Zakah from his goods the goods then fall below
the threshold therefore the second year’s Zakah is not necessary [Alamgiri,
F4.0 A fixed time loan or Mehr does not stop you from giving Zakah
F4.1 If you borrowed money and you did not have to pay anything until after
a fixed time (for example, you borrowed some money and the owner said don’t
pay me anything for five years and then pay the money back to me) then this
will not stop you from giving Zakah [Radd-ul-Mohtar].
Also if the husband has to give so much money for Mehr, he still has to give
Zakah because the wife does not ask for the Mehr [Alamgiri, Bahar].
F4.2 A loan will stop you from giving Zakah when the loan is taken before the
Zakah became Wajib and if money is borrowed after Zakah is due, then you will
still have to give Zakah (for example, your year has finished and you are due
to give £500 Zakah and then you take out a loan which takes you below
the Nisaab threshold, the £500 Zakah will still have to be paid) [Radd-ul-Mohtar,
F5.0 Basic Necessities (Hajat-e-Asaliya)
F5.1 Whatever goods are regarded as not the basic necessities and are above
the threshold of Nisaab then Zakah is necessary. Hajat-e-Asaliya This means
basic necessities that are required for living, such as, a house for living,
clothes for wearing, goods for cooking and eating, animal/vehicle for transport,
slave for helping, weapons for battle, tools for workmanship, books for knowledge
and food stored for eating [Hidaya, Alamgiri, Radd-ul-Mohtar].
F6.0 Zakah for three types of goods
The conclusion is that there are three types of goods which Zakah is necessary
1. Gold and Silver.
2. Goods for business.
3. Animals which are kept for production and who eat on free range land.
F6.1 Zakah is not necessary on pearls and diamonds and other jewellery (except
gold and silver) regardless of the amount, however, if they are purchased with
the intention of doing business then Zakah is necessary [Alamgiri, Durr-e-Mukhtar,
F6.2 If a person has more than the threshold (Nisaab) and in the running year
the goods increased then the new goods are not counted as a new year but when
the year finishes for the old goods it will also finish for the new goods even
if the new goods are acquired one minute before the year end.
F6.3 When giving Zakah or separating money for Zakah it is necessary to make
the intention of Zakah. Intention means if asked you can without doubt say it
is Zakah [Alamgiri].
F6.4 If you gave money voluntary all year and then finally made the intention
that whatever given was Zakah, then this will not count [Alamgiri].
F6.5 Zakah money was in your hand and the poor snatched it away then the Zakah
will count and if it fell on the floor and a poor person picked it up and if
you knew the person and was happy, then the Zakah will count [Alamgiri].
F6.6 Zakah money cannot be used in assisting the dead (buying Kafan, burial
etc.) or for building a Mosque because this would not make the person the owner.
If you want to spend money on things like helping the dead or building the Mosque
then the method of doing this is to give the money to a poor person and then
the poor person spends the money for these causes as this would mean both parties
would gain reward.
It is stated in the Hadith that if the money of Sadqa passes through one hundred
hands then every person would gain as much reward as the first person who gave
the money and there would be no decrease in the reward [Radd-ul-Mohtar, Bahar,
F6.7 It is not necessary when giving Zakah to say to the poor that this is Zakah
as only the intention is sufficient. If you gave the Zakah buy saying that this
is a gift for you or it is a present for your children or Eid money and the
intention is that you are giving Zakah, then the Zakah will count. The reason
for this is because there are many poor people that feel ashamed in taking Zakah
and therefore you should not tell them that you are giving Zakah to them [Bahar].
F6.8 If a person with Nisaab decides to give more than his Nisaab calculation
of Zakah by giving the amount for two or three Nisaabs beforehand, and then
at the end of the year he finds out that he had to give more than just one Nisaab
and he had already done this by giving money before it’s due time then this
will count. However, if he had given more than what was due from him with the
intention for that year and then at the end of the year it was more than his
Nisaab calculation was due then he cannot carry the excess amount to the next
year (because the intention was for only to give that year) [Alamgiri, Bahar].
F6.9 If a person owns one thousand pounds but he decides to give Zakah for two
thousand pounds and makes the intention that if I have that much amount at the
end of the year then this Zakah will be for this year and if not then the excess
money will go towards next year, then this is allowed [Alamgiri, Bahar].
F6.10 If you are in doubt that you have paid Zakah then you must pay again [Alamgiri,
Radd-ul-Mohtar, Bahar, Siraajia, Behra-ul-Raiq].
F7.0 ZAKAH FOR GOLD, SILVER AND BUSINESS GOODS
F7.1 Nisaab for Gold and Silver
The Nisaab (threshold) for gold is seven and a half Tola (88 grammes) and for
silver it is fifty two and a half Tola (620 grammes). The Zakah for gold and
silver is determined by it’s weight and not it’s value. For example, jewellery
or utensils of gold is made but it’s making makes the value of the gold more
than 200 Dirhams (which may be the price of 7.5 tolas of gold).
Also nowadays the value of 7.5 tolas of gold makes many Nisaabs when compared
with the 52.5 tolas of silver and therefore the Nisaab will be calculated on
weight and not on the value.
In the same way by giving silver as Zakah for gold then the value will not be
counted but the weight will be counted even if because of work and craftsmanship
the value has increased. For example, if you had £700 worth of silver
and you gave £25 for Zakah because although the jewellery was worth £700,
it actually cost another £300, making the total £1000, then the
Zakah would need only be £20 and the other £5 would be extra as
the Zakah is given on the weight and not the total value.
F7.2 When it is referring that the weight is taken into consideration and not
the value then this is when the Zakah is being given for like to like product.
Such as gold for gold or silver for silver and if another product is being given
for another product, for example gold is being given as Zakah for silver or
vice versa, then the value will be taken into consideration. [Radd-ul-Mohtar,
F8.0 How much Zakah should be given ?
F8.1 When you have enough gold or silver that goes above the Nisaab then one
fortieth is given, i.e. 2.5%. Whether it be in it’s original form or in the
form of coins or something has been made out of it (such as jewellery, utensils,
watch etc.) then Zakah is necessary on it. For example if you have 88 grammes
of gold then 2.25 grammes of Zakah is necessary or if you have 620 grammes of
silver then 15.75 grammes of silver is necessary for Zakah [Durr-e-Mukhtar,
F8.2 Except for gold and silver you have other goods which are for business
purposes then if the value of that adds to the same as the Nisaab for gold or
silver then Zakah is necessary on that also, meaning the fortieth part of the
goods is to be given for Zakah.
If you did not have enough goods that reached upto the Nisaab level but you
also had some gold or silver then they should be combined together and then
if the total adds up to the Nisaab level then Zakah is necessary.
The value of the goods should be calculated with the going currency of that
county, for example in India the currency would be Rupees and for the UK it
would be sterling. If gold or silver coins are used somewhere then it is upto
you to use whichever coin you like.
However, if you use Rupees and the Nisaab does not complete but by using an
Ashrafi the Nisaab completes or vice-versa, or by using one currency the Nisaab
completes but with another currency there is more than one-fifth of the Nisaab
left-over then use the currency that gives more Nisaab left-over meaning one
fifth more and do not use the other currency that does not add up to the extra
Nisaab [Durr-e-Mukhtar, Bahar].
F9.0 Calculation for goods more than the Nisaab
F9.1 If you have more goods than the Nisaab threshold and the extra is one fifth
more then Zakah is necessary on this extra amount. For example, for silver after
620 grammes (which is the Nisaab), then you have to pay Zakah on every 124 grammes
above the threshold as this is one fifth of the threshold and therefore an extra
3.15 grammes have to be given in Zakah.
In the same way for gold after the Nisaab of 88 grammes you have to pay Zakah
on every 17.6 grammes of gold which would mean an extra Zakah of 0.45 grammes.
If the extra did not amount to an additional fifth then Zakah is not applicable
on the extra amount, meaning if you had 105 grammes of gold then Zakah is only
payable on the Nisaab which is 88 grammes and the rest would not be payable
as it does not add up to one fifth and hence the Zakah on the extra 17 grammes
is not payable and the same applies to silver and other goods or money [Durr-e-Mukhtar,
Alamgiri, Qazi Khan].
F9.2 If you had both gold and silver and they both add up to the Nisaab separately
then you cannot add the amount together and give Zakah on the total amount (for
example, you had 88 grammes of gold and 620 grammes of silver then you cannot
add them both up to 708 grammes and then give Zakah on the amount as silver)
but you have to give Zakah on them separately as separate items. Although if
you wished you can pay the Zakah in one item (meaning if you wanted you could
pay it all in gold) but you must pay it in the amount which would be better
for the receiver and which is worth more.
F9.3 If you have gold and silver but neither of them reach the threshold then
calculate both of them and add them together and make either the gold Nisaab
or the silver Nisaab. If then the Nisaab still does not complete then no Zakah
If the silver is converted to the value of gold or the gold is converted to
the value of silver and then when mixed the Nisaab is completed, then Zakah
is necessary and if silver makes the Nisaab and the gold does not then Zakah
is necessary on silver.
If both conversions make the Nisaab then it is upto you, to which you give Zakah
for. However, if one conversion makes the Nisaab and exceeds another fifth of
it then it is necessary to give Zakah on this conversion. For example, you had
300 grammes of silver and 60 grammes of gold, when you converted the gold value
the Nisaab of silver completes but if you try it the other way then the Nisaab
of gold does not complete, in which case it is necessary to give Zakah after
converting it to the Nisaab value of silver.
If the Nisaab value reaches both but the silver reaches the value of 756 grammes
of silver (Nisaab plus one fifth) and the gold does not reach 105.6 grammes,
then it is necessary to give Zakah on the value of the silver. In the same way
if you had many Nisaabs and none of the extra was individually reaching an extra
fifth of the Nisaab, then add the extra amount of the Nisaabs together and then
if it adds up to a fifth extra of one Nisaab then you have to give Zakah on
this and if it does not reach to a fifth on any Nisaab then no Zakah is necessary
on the extra amount [Durr-e-Mukhtar, Radd-ul-Mohtar, Bahar].
F10.0 Zakah on Notes is also necessary
F10.1 t is necessary to give Zakah on notes as this is the same as money [Bahar].
This means that Zakah is necessary on the amount equivalent to 620 grammes of
silver or 88 grammes of gold or above as the same rules that apply to gold and
silver will also apply here.
F10.2 Zakah is necessary on business goods that have been available for a year
and the condition is that the value of the goods are not less than 200 Dirhams
at the start of the year [Alamgiri].
F10.3 Pans that have been loaned out do not need Zakah paid on them and in the
same way a house that has been rented out do not need Zakah paying on it [Alamgiri,
F11.0 ZAKAH ON SAIMA (ANIMALS)
F11.1 Definition of Saima
Zakah is necessary on three types of animals that are Saima, i.e. camels, cows
and goats. Saima is those animals who spend most of the year grazing and their
purpose is to gain milk or their young or just to keep [Tanweer, Bahar]. If
hay or grass is brought to them in your home or the animals are used to shift
loads or carry loads or are used for travelling on, then even if they graze,
they are not Saima and their Zakah is not necessary.
In the same way if they are kept to eat meat then Zakah is not necessary even
if the animal grazes in the wild. If the animal is for sale and is kept to graze,
then this is also not Saima, however, the value is to be calculated as business
goods and the Zakah is to be given as normal [Durr-e-Mukhtar, Radd-ul-Mohtar,
F12.0 Zakah on Camels
Zakah is not necessary on less than five camels. When you have five or more
than five but less than twenty-five, then on every five camels one goat is given
as Zakah. Therefore if you have five then one goat is to be given and if you
have ten then two are given etc etc [Hidaya, Durr-e-Mukhtar].
F12.1 The goat that is given in Zakah is not to be less than one year old. The
goat can be male or female, the choice is yours [Radd-ul-Mohtar].
F12.2 If you have more than one Nisaab but less than two Nisaabs (more than
five but less than ten) then Zakah on the extra amount is forgiven and is not
necessary, meaning if you had seven or eight then only the one goat is necessary
F12.3 If you have twenty-five camels then one small camel is given that is more
than one year old and less than two years old, the same rule applies to upto
thirty-five camels, meaning one small camel.
If you have between thirty-six and upto forty-five then one camel more than
two year’s old is to be given. If you have between forty-six and upto sixty
then one camel that is more than three year’s old.
If you have between sixty-one and upto seventy-five then one camel that is more
than four year’s old is to be given.
If you have between seventy-six and upto ninety then two camels that are older
than one year’s old are to be given as Zakah.
If you have between ninety one and upto one-hundred and twenty then you must
give two camels older than two year’s old.
For more than one hundred and twenty upto one hundred and forty five then you
must give two camels older than three year’s old and one goat for every five
extra. For example, if you have one hundred and twenty five then you give two
camels (older than three year’s old) and one goat, the same amount of camels
are given for one hundred and thirty but two goats etc. Then if you have one
hundred and fifty then give three camels (older than three years old).
F13.0 Zakah on Cattle
F13.1 If you have less than thirty cows then Zakah is not necessary. When you
have thirty then the Zakah is one calf older than one year. If you have forty
then the Zakah is one calf older than two year’s old. This rule applies to upto
fifty nine cattle. On sixty cattle the Zakah is two calves older than two year’s
old. Then the rule is on every thirty one calf one year old and on every forty
one calf two year’s old. For example on seventy you would give two calves one
calf that is one year old and one calf that is two year’s old. For eighty you
would give two calves that are both two year’s old etc.etc.
F13.2 The same rule applies to cows and buffaloes and if you have a mixture,
then they would be added together. For example, if you have ten cows and twenty
buffaloes then Zakah would have to be given. The Zakah given is the calf of
the animal that there is more in quantity, e.g. if you have more cows than buffaloes
then a calf of a cow would be given. If the amount is equal then the calf of
the animal is given that is worth more in value [Alamgiri].
F14.0 Zakah on Sheep and Goats
If you have less than forty sheep or goats then Zakah is not necessary. Between
forty and one hundred and twenty then you would give one goat or sheep, meaning
regardless of the quantity between this figure, only one goat is sufficient.
Two goats are given for the quantity between one-hundred and twenty one and
two hundred. Then upto between 201 and 300, three goats are to be given. Between
301 to 400, four goats are given in Zakah. Then for every hundred extra one
extra goat is given and for any goats that are between the hundred mark, then
there is no extra Zakah.
F14.1 The choice is yours as to whether you give a male or female, however it
is necessary that the animal is not younger than one year old. If this is the
case then the value of a one year old goat would have to be given [Durr-e-Mukhtar,
Lamb, sheep or goat are all regarded as the same and if you do not have a complete
set of one kind then they are to be mixed together and you can give sheep or
lamb in Zakah but they must be older than one year [Durr-e-Mukhtar].
If someone has a mixture of camels, cattle and goats but none complete their
individual Nisaabs then there is no need to add them together and Zakah is not
F14.2 If you have horses, donkeys or mules then even if they are for grazing
they are not Saima. If they are for business then they would be treated as business
stock and one fortieth is to be given on their value.
F15.0 ZAKAH ON CROPS AND FRUIT
F15.1 Which ground is regarded as Ushr (one tenth) and as Nisf Ushr (One twentieth)?
The Holy Prophet Sallallaho Alaihi Wassallam has stated that the ground that
has rainfall falling on it or has a stream of water wetting the ground or is
looked after by water from a river or stream then it has to be given in Ushr
(one tenth of the crops to be given to charity) and the ground that has to be
given water where the water is brought to the ground on an animal etc. then
that has to be given as Nisf Ushr (one twentieth of the crops to be given) [Bukhari
F15.2 The farming ground that is watered by rainwater or from a stream then
Ushr has to be given i.e. one tenth of the crops have to be given. If the farming
ground is watered for some days by natural water and some days from brought
water in buckets etc. then if more of the days is used using the natural water
and a few days from water in buckets then Ushr is Wajib, otherwise Nisf Ushr
F15.3 Land that has been given on rent for farming then the Ushr is upon the
farmer to give [Radd-ul-Mohtar].
F15.4 If Ushr land has been divided between the cultivator and the landlord
then the Ushr has to be paid by both of them. If the land is a taxable source
then the tax has to be paid by the landowner [Radd-ul-Mohtar].
F16.0 Different types of land
F16.1 There are three types of land;
2. Taxable (Khiraji)
3. Non Ushri and non taxable
It is necessary to give tax on land that is taxable. It is necessary to give
Ushr on land that is Ushri or land that is non Ushri and non taxable. Ushri
land is that land where it is necessary to give Ushr, meaning whatever grows
one tenth of it and taxable land is that land where tax has to be given, meaning
that much tax which the king of Islam has fixed, whether it be fixed as a percentage
of the crops e.g. one quarter or one third or half or a fixed amount e.g. ten
or twenty rupees per acre or something similar to what Hazrat Umar Farooque
F16.2 If you are aware of what the ruling Islamic sultanate has fixed then give
that much as long as it is not more that what is fixed in the Hadith by Hazrat
Umar Farooque, and where there is no fixed amount mentioned in the Hadith then
no more than half of the crops are to be given and it is also a condition that
the land is capable of growing the crops [Durr-e-Mukhtar, Radd-ul-Mohtar].
F16.3 If you are not aware of what the Islamic Sultanate has fixed then give
what has been fixed by Hazrat Umar Farooque and if this is not known then give
F16.4 Where there is no Islamic Sultanate then people there should themselves
spend on the poor and needy and those who themselves have to rely on tax [Bahar-e-Shariat].
F16.5The land in India is not regarded as taxable unless a particular land is
proven to be taxable according to Shariat [Bahar-e-Shariat].
F17.0 For whom and for what is Ushr necessary?
F17.1 It is not a condition to be an adult or to be sane for Ushr to be necessary.
Whatever grows on land which is owned by a child or an insane person has to
be still given Ushr [Alamgiri, Bahar]. If the person whom Ushr is necessary
upon dies and the cultivator is present then the Ushr will be taken off him
F17.2 It is not a condition for Ushr that a whole year has to pass, in fact
if in one year in one piece of land crops have grown many times then Ushr has
to be given every time [Durr-e-Mukhtar, Radd-ul-Mohtar].
F17.3 Nisaab is not a condition for Ushr, if even on Sa’a is grown the Ushr
must be given [Durr-e-Mukhtar, Radd- ul-Mohtar]. If honey is made on Ushri land
or on mountains or in the wild then Ushr is necessary on it and in the same
way Ushr is necessary on honey that is taken from flowers from the mountains
or from the wild, the only condition is that the king of Islam has made necessary
precautions for that honey to be protected from poachers, thieves or robbers,
otherwise it is not necessary to give Ushr [Durr-e-Mukhtar, Radd-ul-Mohtar].
Ushr is necessary on wheat, barley, corn, oat, rice and all types of linseed,
safflower, walnuts, nuts and all types of fruit, cotton, flowers, sugarcane,
melon, watermelon, eggplants and all types of vegetables whether a little or
a lot has been grown [Alamgiri, Bahar]. Whatever grows in a house or mausoleum
(shrine) is neither Ushri or taxable [Durr-e-Mukhtar, Radd-ul-Mohtar]
F18.0 Land that qualifies as Ushri or Taxable (Khiraji)
F18.1 If a Muslim has made a garden in their house and gives Ushri water to
it then the land is regarded as Ushr and if taxable water is given then the
land is regarded as taxable. If both types of water is given then the land is
regarded as Ushri. If a settler (non Muslim) has made a garden in his house
then the necessary tax will be taken. Water from the skies, a well, streams,
sea etc. is all regarded as Ushri water. If a pool is dug by immigrants then
that is regarded as taxable. If infidels had dug a well and it is now in the
hands of Muslims or it was dug on taxable land then the water is taxable (Khiraji)
F18.2 There are many ways a land is regarded as Ushri, for example, if Muslims
won the battle and the land was distributed between the Mujahideens or the landowners
themselves converted to Islam. A battle did not occur and some land which was
not being used was next to some Ushri land that was taken into farming or that
land was given some Ushri water, all the above conditions means that the land
is Ushri, there are also other reasons which make the land Ushri and you will
find these in larger books.
F18.3 There are many ways where land is also regarded as taxable (Khiraji),
for example, Muslims won the battle and gave that land to the inhabitants as
a favour or gave it to other infidels or that country ca