Mishkat al-Masabih 16 Retaliation كتاب القصاص 92

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» . رَوَاهُ أَبُو دَاوُد

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.