I say, and with God's success: The tithe and land tax do not coexist in one land, and it was narrated from the Prophet (peace be upon him): “The tithe and land tax do not coexist in one land.” This was narrated by Ibn Adi from Ibn Mas'ud, who attributed it to the Prophet, and in it is Yahya ibn Anbasa, who is weak. Al-Daraqutni said: He is a liar. This statement is confirmed from Al-Shabi and from Ikrimah, as reported by Ibn Abi Shaybah 2: 41. It is also confirmed from Umar ibn Abdul Aziz who said: “The land tax is on the land and the tithe is on the grain” in the Musannaf of Ibn Abi Shaybah 2: 419, and from Al-Zuhri: The Muslims continued during the time of the Messenger of God (peace be upon him) and after him to deal with the land and to rent it and to pay the zakat on what comes out of it, as narrated by Al-Bayhaqi, as in Al-Diraayah 1: 131, and God knows best.