Muwatta 1347

Malik was asked about an imam who imposed the poll tax on a people who used to give it: what about those who become Muslim among them, is their land theirs, or does it belong to the Muslims and their property to them? He said: it varies. As for people of treaty, whoever becomes Muslim among them is more entitled to his land and property; as for people taken by force, those who become Muslim among them, their land and property belong to the Muslims, because those taken by force were overpowered in their lands, and these became booty for the Muslims. As for people of treaty, they defended their property and themselves until they made a treaty on them, so they owe only what they agreed to. ¹

Belongs to the Muwatta, Book of Jihad. Source: the Muwatta. Built on in the chapters on booty (ghanima) and jihad.