Abu Awn Muhammad bin Ubaydullah al-Thaqafi (may Allah have mercy on him) said that Sayyiduna Umar (may Allah be pleased with him) and Sayyiduna Ali (may Allah be pleased with him), both of them, said: When a dhimmi accepts Islam and he also has land, we will remove the jizyah from him and collect the land tax (kharaj) of his land.