Land tax established by Caliph Ê¿mar II to be paid by the dhimmÄ«s on the earliest conquered lands by the Muslims. As more and more Muslims acquired °ì³ó²¹°ùÄåÂá-paying lands and kharaj-paying dhimmis, land-owners gradually became Muslim. The °ì³ó²¹°ùÄåÂá situation varied from region to region and from time to time.
