Land watered from underground canals. Historically, tax on this land was lower than ‘ushr, since they involved investment in irrigation.
Al-kharaj bil daman
Bai‘ al-hasah
Arif
Shirkat ul-wujooh
Al-shukr
Bai‘ al-’asnam
Al-bai‘ al-mutlaq
TalaqqI al-jalab
Al-‘arif
Diwan dar al-durub