Kharaj, a type of annual tax, is levied on non-Muslims in the form of agricultural land, crops, and fruits. Its percentage is equivalent to the ratio of ushr, a similar tax on crops and agricultural land that is paid by Muslims. It is further classified into two categories: one for land cultivated through rain and another for land cultivated through water channels, such as canals and rivers. Kharaj and ushr were among the primary sources of revenues for the Bayt al-Mal in an Islamic state or caliphate. The origins of kharaj can be traced back to the time of the Prophet Muhammad during the initial Islamic state established in Medina. However, since the dissolution of the Ottoman Caliphate, kharaj has remained suspended throughout the Muslim world.