محمد بنيعقوب عن عدة من أصحابنا عن أحمد بن محمدا بن عيسى عن علي بن أحمد بن اشيم عن صفوان بن يحيى واحمد بن محمد بن ابي نصر قال: ذكرنا له الكوفة وما وضع عليها من الخراج وما سار فيها أهل بيته فقال: من اسلم طوعا تركت أرضه في يده وأخذ منه العشر مما سقت السماء والانهار ونصف العشر مما سقي بالرشا فيما عمروه منها، وما لم يعمروه منها أخذه الامام في قبله ممن يعمره وكان للمسلمين، وعلى المتقبلين فيحصصهما لعشرونصفالعشر، وليسفي أقل من خمسة اوساق شئمنالزكاة، وما أخذ بالسيف فذلك للامام يقبله بالذي يرى كما صنع رسول الله صلى الله عليه وآله بخيبر قبل سوادها وبياضهاـ يعني ارضها ونخلهاـ والناس يقولون لا تصلح قبلة الارض والنخل وقد قبل رسول الله ص خيبر، وعلى المتقبلين سوى قبالة الارض العشر ونصف العشر في حصصهم، ثم قال: ان أهل الطائف اسلموا وجعلوا عليهم العشر ونصف العشر، وان أهل مكة دخلها رسول الله ص عنوة وكانوا اسراء في يده فأعتقهم وقال: اذهب وا فانتم الطلقاء
Muhammad ibn Yaqub, from a number of our companions, from Ahmad ibn Muhammad ibn Isa, from Ali ibn Ahmad ibn Ashim, from Safwan ibn Yahya and Ahmad ibn Muhammad ibn Abi Nasr, who said: We mentioned Kufa to him, and what had been placed upon it of land-tax (kharaj), and what the people of his Household (Ahlul Bayt (a.s)) had followed regarding it. He said: “Whoever embraced Islam willingly, his land was left in his hand, and from him was taken the tenth from what was watered by the sky and the rivers, and half of the tenth from what was watered by ropes (al-risha), from what they cultivated of it. As for what they did not cultivate of it, the Imam takes it and leases it to whoever cultivates it, and it belongs to the Muslims. Upon those who take it on lease, in their shares, is the tenth and half of the tenth. There is no zakat on less than five wasqs (awsaq). As for what was taken by the sword, that belongs to the Imam; he leases it for whatever he sees fit, just as the Messenger of Allah (swt), did with Khaybar. He (saws) leased its black and its white, meaning its land and its palm-trees. The people say, ‘leasing of land and palm-trees is not valid,’ while the Prophet (saws), leased Khaybar. Upon those who take it on lease, besides the lease-payment (qabalah) of the land, is the tenth and half of the tenth in their shares.” Then he said: “The people of Taif embraced Islam, and He (saws) placed upon them the tenth and half of the tenth. As for the people of Makkah, the Prophet (saws), entered it by force, and they were captives in his hand, so He (saws) freed them and said: ‘Go, for you are the freed ones.’”