Contracting Taxpayers’ Land and the Tax on their Person; Contracting Land from Al- Sultan and then Contracting it to Others

3. Ali ibn Ibrahim has narrated from his father from ibn abu ‘Um ay r from Hammad from al-Halabiy who has said the following: “Abu ‘Abd Allah عليه السلام, has said, ‘It is not unlawful to reach an agreement with the owners of the land for twenty years or less or more, then revive it and pay what he spends on it; but one must not include al-‘ilj (the infidels) in the agreement because it is not lawful.’”