Al-qibalah
Definition of "Al-qibalah"
Used in two senses. First, it is equivalent to that form of tenancy in which the landlord receives a fixed share of crop or a fixed sum of money or both; it is thus almost synonymous with muzar‘ah and kira’ al-’ard. Second, tax-farming in which a tax-farmer guarantees and pays a lump sum to the state and obtains the right to collect rents and revenues from the contract land, retaining the difference between the two.