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-ghail
Al-tauzif
Al-milk al-tamm
Al-marhalah
Al-qard
Al-dinar al-dhahaby
Al-dhira al-hashimiyah
Al-tanajush
’ard al-hawz
Al-‘aqid
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