"Ushr" was a reciprocal 10% levy on agricultural land as well as merchandise imported from states that taxed the Muslims on their products. Umar was the first Muslim ruler to levy "ushr". Umar issued instructions that "ushr" should be levied in such a way so as to avoid hardship, so as not to affect trade within the Caliphate. The tax was levied only on merchandise meant for sale; goods imported for consumption or personal use but not for sale were not taxed. Merchandise valued at 200 dirhams or less was not taxed. Imports by citizens for trade purposes were subject to the customs duty or import tax at lower rates. In the case of the "dhimmis", the rate was 5% and, in the case of the Muslims, 2.5%, the same as that of "zakāt". The levy was thus regarded as a part of "zakāt" rather than a separate tax.