Musannaf Ibn Abi Shaybah 10711
✧ Who said: kharaj and tithe do not combine on one land
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وَكِيعٌ قَالَ: كَانَ أَبُو حَنِيفَةَ يَقُولُ:
لَا يَجْتَمِعُ خَرَاجٌ وَزَكَاةٌ عَلَى رَجُلٍ
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