Human as social being is required to earn the wealth obtained from factors of<br />production to survive in his life. One of the important factors is land, which has been<br />mostly used in economy such as infrastructure, agriculture and mining. Unfortunately,<br />the use of land tends to give more benefit to capitalist or land-owner than others in<br />todays’ world. It impacts to inequality distribution of income in the society faced in third<br />world country that is mostly in Muslim countries. In Islam, administration of the land<br />has been concerned in primary sources (Qur’an and Sunnah) and Islamic literatures and<br />practiced into action in the state such as iqta, ihya al-mawat, zakah, rikaz, muzara’ah,<br />salam, musaqah and other instruments. These instruments are mostly used in agricultural<br />field in the Islamic age. Another instrument can contribute to sustainable agricultural<br />development is tax land: al-kharaj and al-’usyr. However, the result of this study states<br />that to optimize the agricultural land, the state and Islamic banks can contribute together<br />to solve the farmers problem such lack of financial support, shortage of water irrigation,<br />lack of training and technology use by integrating appropriate Islamic financing and<br />police of land tax that gives benefit and just to the farmers.