Muhammad ibn Yaqub, from a number of our companions, from Ahmad ibn Muhammad ibn Isa, from Ali ibn Ahmad ibn Ashyam, from Safwan ibn Yahya and Ahmad ibn Muhammad ibn Abi Nasr, who both said: We (Safwan ibn Yahya and Ahmad ibn Muhammad) mentioned to Imam عليه السلام about ‘Kufa and what had been imposed upon it of land-tax (kharaj), and what the people of his house (Ahlul Bayt عليه السلام) had followed concerning it.’ Imam عليه السلام said: “Whoever embraces Islam willingly, his land is left in his hand, and the tithe is taken from him in what the sky and the rivers water, and half of the tithe in what is scarce (nadir) in what they cultivate of it. And whatever they do not cultivate of it, the Imam takes it and leases it (qabalah) to whoever cultivates it, and it belongs to the Muslims. And upon those who accept the ‘lease’, in their shares, is the tithe and half of the tithe. And in less than five awsaq there is nothing of zakat. And whatever is taken by the sword, that is for the Imam; he leases it according to what he sees, just as the Messenger of Allah سبحانه وتعالى, Allah’s سبحانه وتعالى blessings be upon him and his family, did with Khaybar. He صلى الله عليه وعلى آله وسلم leased its ‘black’ and its ‘white’ (sawad and bayad), -meaning its land and its palm-trees. And the people say: ‘The leasing of land and palm-trees is not valid’, while the Messenger of Allah سبحانه وتعالى, Allah’s سبحانه وتعالى blessings be upon him, leased Khaybar. And upon those who accept the lease, besides the lease payment of the land, is the tithe and half of the tithe in their shares.” And Imam عليه السلام said: “The people of Taif embraced Islam, and He صلى الله عليه وعلى آله وسلم placed upon them the tithe and half of the tithe. And the people of Mecca, when the Messenger of Allah سبحانه وتعالى, Allah’s سبحانه وتعالى blessings be upon him and his family, entered it by force, and they were captives in his hand, The Prophet صلى الله عليه وعلى آله وسلم released them and said: ‘Go, for you are the freed ones.’”