capability based kharāj (خَرَاجُ الْوَظِيفَةِ)

الفقه

التعريف :

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The tax imposed on the owner in relation to being able to cultivate the land. It is imposed on the basis of the area of the land and the type of produce it gives. When usage of the land is ascertained, the kharāj becomes due. Negligence by the farmer is not taken into account.