وَلْيَكُنْ نَظَرُكَ فِي عِمَارَةِ الْأَرْضِ أَبْلَغَ مِنْ نَظَرِكَ فِي اسْتِجْلَابِ الْخَرَاجِ، لِأَنَّ ذلِكَ لَا يُدْرَكُ إِلَّا بَالْعِمَارَةِ، وَمَنْ طَلَبَ الْخَرَاجَ بِغَيْرِ عِمَارَةٍ أَخْرَبَ الْبِلَادَ، وَأَهْلَكَ الْعِبَادَ، وَلَمْ يَسْتَقِمْ أَمْرُهُ إِلَّا قَلِيلًا.
You should also keep an eye on the cultivation of the land more than on the collection of revenue because revenue cannot be had without cultivation and whoever asks for revenue without cultivation, ruins the area and brings death to the people. His rule will not last only a moment.