Egyptians overtaxed. Muḥammad ibn-Saʿd from ʿAbd-al-Ḥamîd ibn-Jaʿfar's father:—The latter heard ʿUrwah ibn-az-Zubair say, "I spent seven years in Egypt and was married in it. I found its people exhausted, being burdened with more than they could bear. The country was conquered by ʿAmr through capitulation, covenant and something assessed on the inhabitants."
The statement of ʿAmr. Bakr ibn-al-Haitham from ʿUḳbah ibn-ʿÂmir al-Juhani:—The Egyptians had a covenant and a contract. ʿAmr gave them a statement to the effect that they ere secure with respect to their possessions, lives and children, and that none of them would be sold as slaves. He imposed on them a kharâj not to be increased, and promised to expel all fear of attack by an enemy. ʿUḳbah added, "And I was a witness thereunto".
The division of the land. Al-Ḥusain ibn-al-Aswad from Sufyân ibn-Wahb al-Khaulâni:—The latter said, "At the conquest of Miṣr by us, which was effected without covenant, az-Zubair ibn-al-ʿAuwâm rose and said, 'ʿAmr, divide it between us!' ʿAmr replied, 'By Allah, I will not divide it before I consult ʿUmar.' He wrote to ʿUmar, and the latter wrote back, 'Leave it as it is, so that the descendants of the descendants may profit by it."'
Its kharâj. Muḥammad ibn-Saʿd from Usâmah ibn-Zaid ibn-Aslam's grandfather:—In the year 20, ʿAmr ibn-al-ʿÂṣi, accompanied by az-Zubair, subdued Egypt. When Egypt was conquered, the people made terms, agreeing to pay something he imposed on them, which was two dînârs on every man, excluding women and boys. The kharâj of Egypt during his governorship amounted to 2,000,000 dînârs; but later it reached 4,000,000.
Two dînârs on each Copt. Abu-ʿUbaid from Yazîd ibn-abi-Ḥabîb:—Al-Muḳauḳis, the chief of Egypt, made terms with ʿAmr ibn-al-ʿÂṣi, stipulating that each Copt pays two
