(r. 717–20) Also known as Umar II. Umayyad caliph who introduced measures to create a uniform judicial system. Shifted the emphasis of the empire from Arab to Muslim, recognizing all Muslims as equal. Made rules of taxation more egalitarian, revising kharaj tax to consider the status of land rather than the religion of its owner. Preserved nominal state ownership of land by preventing kharaj lands (owned by state but cultivated by individuals) from becoming ushri lands (owned by individuals and taxed according to yield). Sought to convert West Asia to Islam.