وَعَنْ أَبِي الدَّرْدَاءِ عَنْ
رَسُولِ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ قَالَ: «مَنْ أَخَذَ أَرْضًا بِجِزْيَتِهَا فَقَدِ اسْتَقَالَ هِجْرَتَهُ وَمَنْ نَزَعَ صَغَارَ كَافِرٍ مِنْ عُنُقِهِ فَجَعَلَهُ فِي عُنُقِهِ فَقَدْ وَلّى الإِسلامَ ظهرَه»
Abud Darda reported God’s Messenger as saying, “He who gets land on which tax is due 1 has sought to rescind his emigration,2 and he who takes an infidel’s lowliness from his neck and puts it on his own 3 has turned his back on Islam.” Abu Dawud transmitted it. 1. The word for “tax” here is jizya. Eventually a distinction was made between jizya and kharaj, the former being used for poll-tax and the latter for land-tax. 2.
i.e. to make himself like a dhimmi. 3. i.e. undertakes the responsibility of paying his tax for him.