Under the new system that was eventually established, kharaj came to be regarded as a tax levied on the land, regardless of the taxpayer's religion. The poll-tax was no longer levied on Muslims, but treasury did not necessarily suffer and converts did not gain as a result, since they had to pay zakat, which was instituted as a compulsory tax on Muslims around 730. The terminology became specialized during the Abbasid era, so that "kharaj" no longer meant anything more than land tax, while the term "jizya" was restricted to the poll-tax on dhimmis.