kharāj share (خَرَاجُ الْمُقَاسَمَةِ)

الفقه

التعريف :

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The tax the Muslim ruler imposes on a land, specifying a certain share of its produce, such as one-half, one-tenth, one-quarter or one-fifth. The tax is levied on the produce of the land, and not by its owner or the ability to use it. If it is neglected, no tax is due from its owner.