Lands irrigated by water dammed up in reservoirs or from underground canals. Tax on them was ‘ushr or half-‘ushr, depending upon the investment involved in irrigation.
Al- iqalah
Al-iqtisad
Al-qaf'iz
Al-sh‘irah
Al-luqatah
Al-takafu’
Al-sariqah
Al-faridah
Al-dhimmi
Al-wadai‘
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