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-samit
Al-safiyah
ACU (Asian Clearing Union)
Al-kala
Al-darb fil ard
Al-gharb
Al-faridah
Al-ma al-idd
Involuntary Public Borrowing
Al-‘ushr
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