وليس في الخارج من أرض الخراج عشر
Translation: No ushr is due on the produce of kharaj land.
The last sentence makes a separate rule for kharaj land: its output is not subject to ushr under this classical legal classification.
This distinction concerns historical land-law categories. Modern ordinary land tax or property ownership does not, by its name alone, establish that a parcel is legally kharaj land.
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Zakat on Crops and Fruits: Ushr, Irrigation, and Nisab
وليس في الخارج من أرض الخراج عشر
Translation: No ushr is due on the produce of kharaj land.
The last sentence makes a separate rule for kharaj land: its output is not subject to ushr under this classical legal classification.
This distinction concerns historical land-law categories. Modern ordinary land tax or property ownership does not, by its name alone, establish that a parcel is legally kharaj land.