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 <i>jizya</i>. Eventually a distinction was made between <i>jizya</i> and <i>kharaj</i>, the former being used for poll-tax and the latter for land-tax. 2. i.e. to make himself like a <i>dhimmi</i>. 3. i.e. undertakes the responsibility of paying his tax for him.

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