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-mal
Al-jarah wa al-Iqtina'
Asset ’ijarah securities involving a financial intermediary
Bai‘ al-’ist’iman
Istisna Bonds
Al-manihah
Al-wadai‘
Mubah al-’asl
Islamic Dinar
Al-mata
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