Imam al-Shafi'i (may Allah have mercy on him) said: "There is no harm in it, just as he hires from them (the disbelievers) their camels, their houses and their slaves; and whatever he pays to them, or to the ruler as their agent, is not a humiliation for him; rather, it is a debt upon him which he pays."
Imam al-Shafi'i (may Allah have mercy on him) said: "As for the hadith narrated from the Prophet (peace and blessings be upon him): 'It is not proper for a Muslim to pay kharaj, nor for a polytheist to enter al-Masjid al-Haram,' what is meant by it is only the kharaj of jizyah."
Imam al-Shafi'i (may Allah have mercy on him) said: "Some people of piety and religion have taken kharaj land, while some people disliked it out of caution."
The Shaykh (Imam al-Bayhaqi) (may Allah have mercy on him) said: "As for the dislike, it is based on the narration that follows."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب السير / Q18394
Abu Abdullah narrates from Sayyiduna Mu'adh (may Allah be pleased with him) that he said: "Whoever ties the jizyah around his neck has become free of the way upon which the Messenger of Allah (peace and blessings be upon him) was."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب السير / 18394
Sayyiduna Abu al-Darda' (may Allah be pleased with him) said that the Messenger of Allah (peace and blessings be upon him) said: "Whoever takes land along with its jizyah has ended his hijrah, and whoever removes the humiliation of a disbeliever from his neck and places it on his own neck has turned his back on Islam."
Sinan said: Khalid bin Ma'dan heard this hadith from me and said to me: "Did Shabib narrate it to you?" I said: "Yes." He said: "When you go to him, ask him to write the hadith to me." So he wrote it for him. When I came back, Ibn Ma'dan asked me for the paper and I gave it to him; when he read it, upon hearing that, he gave up the land that was in his possession.
The chains of these two hadiths are Syrian, and al-Bukhari and Muslim did not use the like of them as evidence, and Allah knows best.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب السير / 18395
Habib bin Abi Thabit said: I heard Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) when a man asked him, saying: "I live in the Sawad and I take (kharaj land) on lease, but I do not intend to gain more; I only want to protect myself." He recited this verse: "Fight those who do not believe in Allah nor in the Last Day" [Surah al-Tawbah: 29] up to "until they pay the jizyah with their own hand while they are humbled," and said: "Do not remove the humiliation from their necks and place it on your own neck."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب السير / 18396
Nafi' narrates from Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) that when he was asked about a person who buys land from a dhimmi (non-Muslim citizen), whether jizyah is then due on him, he would say: It is not permissible for a Muslim to impose this humiliation upon himself.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب السير / 18397
Maymun bin Mihran narrates from Sayyiduna Abdullah bin Umar (may Allah be pleased with them both): I would not like that all the jizyah land were given to me for five dirhams, such that I keep myself in this humiliation.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب السير / 18398