It is of two types: First, the land. The imam is given the choice between dividing it or making it a waqf for the Muslims and then taking land taxes from it indefinitely, to be collected annually as a form of rent from those who hold it in their possession.1685 Whatever has been made a waqf by the imams of those lands may not be changed or sold.
وَهُوَ نَوْعَانِ: أَحَدُهُمَا: اْلأَرْضُ، فَيُخَيَّرُ اْلإِمَامِ بَيْنَ قَسْمِهَا وَوَقْفِهَا لِلْمُسْلِمِيْنَ، وَيَضْرِبُ عَلَيْهَا خَرَاجًا مُسْتَمِرًّا، يُؤْخَذُ مِمَّنْ هِيَ فِيْ يَدِهِ كُلَّ عَامٍ أَجْرًا لَهَا. وَمَا وَقَفَهُ اْلأَئِمَّةُ مِنْ ذٰلِكَ، لَمْ يَجُزْ تَغْيِيْرُهُ وَلاَ بَيْعُهُ