Kharaaj [font, alqalamreg, (خراج)

This is a tax which is imposed on the harvest of non-Muslims, similar to Ushr on the harvest of Muslims. The Muslim rulers are explicitly instructed to avoid harshness on the subjects of this tax. If the land of the non-Muslims are producing less, then they are instructed to collect less so that it does not become a problem for the tax payer.