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 he invaded with the troops of Mesopotamia after the death of ʿIyâḍ. The fact is that ʿUmair captured it by force and did not take any captives. He only imposed kharâj and poll-tax. The view of Haitham is not shared by any other authority.

According to al-Ḥajjâj ibn-abi-Maniʿ, a part of the inhabitants of Raʾs al-ʿAin having vacated it, the Moslems utilized their lands and cultivated them according to the fief system.

. Muḥammad ibn-al-Mufaḍḍal al-Mauṣili from certain sheikhs of Sinjâr:—Sinjâr was held by the Greeks. Kisra—[Chosroes] known as Abarwîz—wanted to put to death one hundred Persians who were brought before him because of rebellion and disobedience. Someone having interceded in their behalf, he ordered them sent to Sinjâr, which he was then attempting to reduce. Two of them died, and 98 arrived there, joined the troops who were encamped against the city, and were the first to capture it. There they settled and multiplied. When ʿIyâḍ was through with Khilât and was going to Mesopotamia, he sent an expedition to Sinjâr, took the city by capitulation, and settled it with Arabs.

. Some reports claim that ʿIyâḍ reduced one of the forts of Mauṣil, but that is not confirmed.

According to ibn-al-Kalbi, ʿUmair ibn-Saʿd, the ʿâmil of ʿUmar is identical with ʿUmar ibn-Saʿd ibn-Shuhaid ibn-ʿAmr one of al-Aus; but according to al-Wâḳidi, he is ʿUmair ibn-Saʿd ibn-ʿUbaid whose father, Saʿd, was killed in the battle of al-Ḳâdisîyah. This Saʿd, according to the Kufite school, is one of those who compiled the Koran in the time of the Prophet.

. Al-Wâḳidi states that some reports