Abu Dawud

Benefits and Issues:
The portion that disbelievers pay from their cultivated lands is called kharaj (land tax).
And the scholars have written several types of such lands.

➊
If the Muslims conquer a land by force,
and the Imam distributes it among the mujahideen (fighters in the path of Allah),
then the Imam buys it back from them at a price and dedicates it as a waqf (endowment) for all Muslims,
and gives it to the disbelievers on kharaj (lease), as Umar radi Allahu anhu did with the villages of Iraq.

➋
If a land is conquered through a peace treaty,
on the condition that the land will belong to the Muslims,
but the disbelievers will remain in it,
and will pay kharaj,
this land will be considered mal-e-fay (property acquired without battle),
and its kharaj will be its rent, wage, or lease,
which will not be nullified even if those people become Muslim.

➌
If a region is conquered through a peace treaty on the condition that the land will remain with the disbelievers,
but they will reside there by paying kharaj,
such kharaj will be analogized to jizyah (poll tax),
and will be terminated if those people become Muslim.