Answered by Shaykh Yūsuf Badāt
Question:
Is it obligatory to pay ‘ushr on crops in a non-Muslim country when there is no khilāfah or bayt-al-māl?
Answer:
بِسْمِ اللهِ الرَّحْمنِ الرَّحِيْم
In the name of Allāh, Most Gracious, Most Merciful.
Jazāk Allāh Khayr/ Thank you for contacting Mathabah Institute.
There is no ‘ushr obligated on Muslims living in non-muslim lands under non-muslim rulers. – (See: Rad Al-Muḥtār, Vol 2, Page 320 Dār Al-Fikr, Jadīd Fiqhī Masāil Li-Al-Raḥmānīy, Vol 2, Page 57, Zam Zam Publishers)
‘Ushr is obligated on lands that were obtained by Muslims through a military campaign and then distributed to Muslims; or to the inhabitants of such lands where they voluntarily accepted Islam, or upon lands that have first been discovered and owned by Muslims.
Only Allāh knows best
فِي دَارِ الْحَرْبِ فَإِنَّ أَرْضَهَا لَيْسَتْ أَرْضَ خَرَاجٍ أَوْ عُشْرٍ – كتاب الدر المختار وحاشية ابن عابدين رد المحتار ج٢/ ص ٣٢٠ دار الفكر
صحیح يہي ھے کہ ہندوستان میں خراج واجب نہیں کہ نہ یہاں اسلامی حکومت ہے اور نہ مسلمانوں کو غلبہ حاصل ہے ۔ جدید فقہی مسائل مفتی خالد سیف اللہ رحمانی ،ج۲، ص۵۷ زمزم پبلشرس