٢ـ عِدَّةٌ مِنْ أَصْحَابِنَا عَنْ أَحْمَدَ بْنِ مُحَمَّدِ بْنِ عِيسَى عَنْ عَلِيِّ بْنِ أَحْمَدَ بْنِ أَشْيَمَ عَنْ صَفْوَانَ بْنِ يَحْيَى وَأَحْمَدَ بْنِ مُحَمَّدِ بْنِ أَبِي نَصْرٍ قَالاَ ذَكَرْنَا لَهُ الْكُوفَةَ وَمَا وُضِعَ عَلَيْهَا مِنَ الْخَرَاجِ وَمَا سَارَ فِيهَا أَهْلُ بَيْتِهِ فَقَالَ مَنْ أَسْلَمَ طَوْعاً تُرِكَتْ أَرْضُهُ فِي يَدِهِ وَأُخِذَ مِنْهُ الْعُشْرُ مِمَّا سَقَتِ السَّمَاءُ وَالأنْهَارُ وَنِصْفُ الْعُشْرِ مِمَّا كَانَ بِالرِّشَاءِ فِيمَا عَمَرُوهُ مِنْهَا وَمَا لَمْ يَعْمُرُوهُ مِنْهَا أَخَذَهُ الإِمَامُ فَقَبَّلَهُ مِمَّنْ يَعْمُرُهُ وَكَانَ لِلْمُسْلِمِينَ وَعَلَى الْمُتَقَبِّلِينَ فِي حِصَصِهِمُ الْعُشْرُ وَنِصْفُ الْعُشْرِ وَلَيْسَ فِي أَقَلَّ مِنْ خَمْسَةِ أَوْسَاقٍ شَيْ‏ءٌ مِنَ الزَّكَاةِ وَمَا أُخِذَ بِالسَّيْفِ فَذَلِكَ إِلَى الإِمَامِ يُقَبِّلُهُ بِالَّذِي يَرَى كَمَا صَنَعَ رَسُولُ الله (صلّى اللهُ عَلَيْهِ وَآلِه) بِخَيْبَرَ قَبَّلَ سَوَادَهَا وَبَيَاضَهَا يَعْنِي أَرْضَهَا وَنَخْلَهَا وَالنَّاسُ يَقُولُونَ لاَ يَصْلُحُ قَبَالَةُ الأرْضِ وَالنَّخْلِ وَقَدْ قَبَّلَ رَسُولُ الله (صلّى اللهُ عَلَيْهِ وَآلِه) خَيْبَرَ وَعَلَى الْمُتَقَبِّلِينَ سِوَى قَبَالَةِ الأرْضِ الْعُشْرُ وَنِصْفُ الْعُشْرِ فِي حِصَصِهِمْ وَقَالَ إِنَّ أَهْلَ الطَّائِفِ أَسْلَمُوا وَجَعَلُوا عَلَيْهِمُ الْعُشْرَ وَنِصْفَ الْعُشْرِ وَإِنَّ أَهْلَ مَكَّةَ دَخَلَهَا رَسُولُ الله (صلّى اللهُ عَلَيْهِ وَآلِه) عَنْوَةً فَكَانُوا أُسَرَاءَ فِي يَدِهِ فَأَعْتَقَهُمْ وَقَالَ اذْهَبُوا فَأَنْتُمُ الطُّلَقَاءُ.
2. A number of our people have narrated from Ahmad ibn Muhammad ibn ‘Isa from Ali ibn Ahmad ibn ‘Ushaym from Safwan ibn Yahya and Ahmad ibn Muhammad from ibn abu Nasr who has said the following: “Once we spoke to him (the Imam) about al-Kufah and of taxes levied and where his family has moved. He (the Imam) said, ‘Those who willingly accepted Islam their land was left in their hands. One out of ten is received from them for what is watered from the sky and canals. There is one out of twenty for what is watered by means of drawing water of what they have revived. What is not revived is under the authority of Imam who contracts with those who revive it. The share of the Muslims on the contractors is one out of ten or one out of twenty and Zakat is not due on what is less than twenty Awsaq. Whatever land is taken by the sword (Armed forces), it belong to the Imam who contracts it with whomever he deems proper, just as the Messenger of Allah did with the land of Khaybar and its black and white, its land and gardens. People would say land and palm trees are not proper for contract. The Messenger of Allah contracted the land of Khaybar and the contractors were to pay one out of ten or one out of twenty.’ He (the Imam) said, ‘People of Ta’if accepted Islam and they were to pay one out of ten or one out of twenty. There is the case of people of Makkah, where the Messenger of Allah entered by force, who became his captives, he set them free. Saying, “Go, you are set free.’”” 