As for our statement in this matter, two rights are combined in the land, and this is not far-fetched, because the land being in the hands of the one in whose hands it prevents others from disposing of it except with his permission, so he has a right to it called Kharaj, and since he planted it, the state of the land is different in that it was planted and that it was not planted. So another right was due in it because it was cultivated, so the tenth was required in it because it was cultivated, and the tax was due in it because it was in his hand and he ruled over it, and so we take it into consideration.