Land watered from underground canals. Historically, tax on this land was lower than ‘ushr, since they involved investment in irrigation.
General Investment Account
Mudarabah Model
Bint makhad
Ma al-ushr
Daman al-t'arrud
Islamic Rationality
Shariah compliant
Ijma`
Special Musharakah Certificates Against Existing Public Sector Enterprises
Sahib al-mal
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