true, if he stays in his own country; but in case he leaves his country, then that becomes a question of trade.'"[1]
A man of the banu-Taghlib who uses a tithe-land. Abu-az-Zinad, Mâlik ibn-Anas, ibn-abi-Dhiʾb, ath-Thauri, abu-Ḥanîfah and Yaʿḳûb said regarding the case of one of the banu-Taghlib who plants a piece of the tithe-land that he should pay a double-tithe. If he rents a tithe-farm then—according to Mâlik, ath-Thauri, ibn-abi-Dhiʾb and Yaʿḳûb—the one who plants the farms should pay the tithe. Abu-Ḥanîfah, however, maintains that the owner of the land should pay it; and Zufar shares the same view.
The case of one who is behind in payment of the tithe. According to abu-Ḥanîfah, in case a man fails to pay the tithe for two years, then the authorities [Ar. sulṭân] take only one tithe as he begins again to pay. The same is true of the kharâj-land. But abu-Shimr holds that the authorities take the arrears, because it is justly due to them.
- ↑ Cf. abu-Yûsuf, p. 69.
