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.
Bai‘ ‘ala al-bai‘
Shirkat ul-wujooh
Diwan al-mustaghallat
Shirkah al-wujuh
Bai al-'inah
Al-‘ushr
Ghish
Shariah compliant
Ma al-kharaj
Hisbah
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