This was a kind of Land Tax that had both a fiscal and symbolic role.

        Under Kharaj, the peasant - in his own country of origin - no longer owned the land, but worked it as a tenant.

       The conquered peoples did not any more, own their own land because the Muhammadan conquerors had Allah's sanction which conferred rights to it, than the infidel.

       It must be pointed out, that these taxes, were levied against the original, indigenous inhabitants of the conquered territories, in their own land, as if they were the foreigners, and not the Arabs.