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 Al-Ḥusain from Ibrâhîm an-Nakhaʿi:—Someone came to ʿUmar ibn-al-Khaṭṭâb, saying, "I have accepted Islâm and ask thee to exempt my piece from the land-kharâj," to which ʿUmar replied, "Thy land has been taken by force."

Khalaf ibn-Hishâm al-Bazzâr from Ibrâhîm at-Taimi:—When ʿUmar conquered as-Sawâd, the troops said to him, "Divide it among us because we have reduced it by force through our swords." But ʿUmar refused, saying, "What will then be left for those Moslems who come after you? Moreover, I am afraid that if I divide it, ye may come to be at variance with one another on account of its water." ʿUmar, therefore, left the people of as-Sawâd in possession of their lands, assessing a tax on their person and a fixed tax on their lands which he did not divide.

. Al-Ḳâsim ibn-Sallâm from ash-Shaʿbi:—ʿUmar ibn-al-Khaṭṭâb sent ʿUthmân ibn-Ḥunaif al-Anṣâri to make a survey [yamsaḥ] of as-Sawâd, which he found to be 36,000,000 jarîbs, on every jarîb of which he assessed one dirham and one ḳafîz. Al-Ḳâsim adds, "I heard that the ḳafîz was a measure of theirs also called ash-shâburḳân." According to Yaḥya ibn-Âdam, it is equivalent to al-makhtûm al-Ḥajjâji.

. ʿAmr an-Nâḳid from Muḥammad ibn-ʿAbdallâh ath-Thaḳafi:—ʿUmar assessed on every jarîb in as-Sawâd, whether cultivated or uncultivated, provided it was accessible to water, one dirham and one ḳafîz, on every jarîb of raṭbah [trefoil or clover] five dirhams and five ḳafîzes, and on every jarîb of trees ten dirhams and ten