Hazrat Husain (may Allah have mercy on him) narrates that two men from the people of Al-Yas accepted Islam during the time of Hazrat Umar (may Allah be pleased with him). So both of them came to Hazrat Umar (may Allah be pleased with him) and informed him about their acceptance of Islam. He (may Allah be pleased with him) wrote a letter regarding both of them to Hazrat Uthman bin Hunaif (may Allah have mercy on him) instructing him to exempt them from paying jizya, and to take only the land tax (kharaj) from their land.

Hazrat Zubair bin Adi al-Yami (may Allah have mercy on him) narrates that a landowner accepted Islam during the time of Hazrat Ali (may Allah be pleased with him). Hazrat Ali (may Allah be pleased with him) said to him: If you remain settled on your land, we will remove the jizya from you, and we will take ushr from your land. But if you move away from there, then we are more entitled to that land.

Hazrat Abu Awn Muhammad bin Ubaidullah Thaqafi (may Allah have mercy on him) narrates that Hazrat Umar (may Allah be pleased with him) and Hazrat Ali (may Allah be pleased with him), both of these noble companions, stated: When any dhimmi embraces Islam and he also owns some land, then we will remove the jizya from him and will collect the kharaj (land tax) on his land.

Hazrat Tariq bin Shihab (may Allah have mercy on him) narrates that a landowning woman from the people of Nahr al-Mulk accepted Islam. Hazrat Umar (may Allah be pleased with him) said: Return her land to her; she will pay its tax.

Hazrat Qais bin Muslim (may Allah have mercy on him) narrates that Hazrat Tariq bin Shihab (may Allah have mercy on him) said: A landowning woman accepted Islam, so Hazrat Umar (may Allah be pleased with him) wrote a letter: Give this woman the opportunity to choose.

Hazrat Aamir (may Allah be pleased with him) narrates that Rafiel, who was the landlord of Nahrain, accepted Islam. Hazrat Umar (may Allah be pleased with him) fixed a grant of two thousand for him, removed the jizya from his head, and returned his land to him on the condition that he would pay its kharaj.

Hazrat Mansur (may Allah have mercy on him) says that Ibrahim (may Allah have mercy on him) stated: When any person from among the people of the city accepted Islam and then remained residing in his land, then kharaj (land tax) was taken from him. If he left that place, then kharaj was not taken from him.

Hazrat Muhammad bin Qais (may Allah have mercy on him) narrates that Hazrat Aamir (may Allah have mercy on him) said: There was no covenant for the people of the city; thus, if they agreed to pay jizya on their behalf, then that would be their agreement.

Hazrat Jabir (may Allah have mercy on him) narrates that Hazrat Amir (may Allah have mercy on him) said: There is no covenant for the people of the city. Only those people will decide.

Hazrat Ash'ath (may Allah have mercy on him) narrates that Hazrat Ibn Sirin (may Allah have mercy on him) said: In a city, peace is made with some people and some are taken as captives.