Ibn Majah

1؎: By Bahrain or Hajar is meant the region of Ahsa in the eastern zone of Saudi Arabia. The meaning of ‘ushr is the tenth part; this is taken from Muslims, and kharaj is the tax that is taken from non-Muslims. In this, the Islamic ruler has the discretion to take as much tax from their agriculture as he deems appropriate, but it is never permissible to take more than half. It should be noted that this was an excellent strategy for the non-Muslims to accept Islam, because wealth is dear to everyone in this world, especially to the worldly-minded. So when the non-Muslims would see that they have to pay jizyah, and that only a tenth or a twentieth part is taken from their agriculture, then many non-Muslims would become Muslim—even if only out of worldly greed and desire. But then their children would become true Muslims, and it is not unlikely that they too, through the company of Muslims, would attain true faith.