Sa’ad, from Abu Jafar, from al-Hasan ibn Ali ibn Faddal, from Abu Kahmas, from Abu Abdillah عليه السلام, peace be upon him, who said:
Imam عليه السلام said: “Whoever the ruler takes land-tax (kharaj) from, then there is no zakat upon him.”
Ali Akbar al-Ghaffari
Tahdhīb al-Aḥkām fī Sharḥ al-Muqniʿah, vol. 4, p. 50