Land watered from underground canals. Historically, tax on this land was lower than ‘ushr, since they involved investment in irrigation.
Al-raba‘yah
Tahsiniyat
Al-’amwal al-fadilah
’ard al-sulh
Al-misahah
Al-su‘at
Al-hima
Al-Infaq al-tatawwu
Al-’amwal al-ribawiyah
Al-mujamalah
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