Sayyiduna Ibrahim (may Allah have mercy on him) says: "If a person from the people of Sawad (Iraq) accepts Islam and remains on his land, then kharaj (land tax) is taken from him, and if he leaves the land, then the kharaj ends for him."

During the time of Sayyiduna Ali bin Abi Talib (may Allah be pleased with him), a villager accepted Islam. Sayyiduna Ali (may Allah be pleased with him) said: "If you remain on your land, the jizya will be lifted from you and kharaj will be taken from the land, and if you leave the land, then we are more entitled to it."

It is stated in the letter of Hazrat Mu'adh (may Allah be pleased with him): "Any people who enslave someone while they were previously free and weak neighbors—so whoever is confined in someone's house and brought into Islam in this way, he is a slave; and whoever has continued to pay tribute while being free, he is free. And any slave who comes running towards Muslim women in Islam becomes free."

Hazrat Umar bin Abdul Aziz (may Allah have mercy on him) wrote: "Whoever among the people of the land accepts Islam, his family and wealth are protected for him, however, his land and his dwelling will be counted among the spoils (fay’) of the Muslims."

When Sayyiduna Umar bin Khattab (may Allah be pleased with him) received the news that some people had come from Egypt to Balahib under a treaty, he wrote to Sayyiduna Amr bin al-As (may Allah be pleased with him) instructing him to give them the choice of either entering Islam or returning to their villages.