What is kharaj?
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Explanation:

Kharāj (Arabic: خراج‎) is a type of individual Islamic tax on agricultural land and its produce developed under Islamic law. ... Muslim landowners, on the other hand, paid ushr, a religious tithe on land, which carried a much lower rate of taxation, and zakat.

Explanation:

The kharaj was a land tax that was originally paid only by non-Muslims, whereas Muslims had to pay the 'ushr -- a religious tithe. Eventually however, the term kharaj comes to describe any tax paid to the Muslim authorities.