Someone said: There is nothing in it, I mean, no tax or ten. Al-Numan said: If a non-Muslim buys a Ushr land, it becomes a tax land. It is as if he saw that the Usher is the right of the Muslims’ land, and the tax is the right of the non-Muslims’ land. Whoever sees this, then the non-Muslim’s land, if transferred to the Muslim, should return to the Ushr land.