There is no doubt that Kharaj (Tax on agrarian land owned by nonMuslims) is one of the important topics in the study of Islamic systems, it requires effort and follow-up, where it overlaps in its study of historical and organizational aspects with the doctrinal aspects, so the researcher was interested in studying this subject because of its great importance in the life of the Arab-Islamic state of the stability of the situation Political and economic in the country, where the research included the meaning of Khar in language and terminology and the emergence of Kharaj in Islam and the financial revenues of the office of the Kharaj and methods of fulfilling the Kharaj and types of Kharaj lands has used a lot of sources. The researcher has used many sources, most notably the book of Al- Kharaj by Ghathi Abu Yusuf, where the researcher benefited from it a lot in addition to some important references in this subject, where the research provided a lot of valuable information such as the Alnuthum-Alislamyia (Islamic Systems) book of Sobhi Saleh. The researcher tried to involve the subject of the Kharaj from all its aspects in order to give an integrated research on the issue of Kharaj in the Islamic State.