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-tandid
Al-ghallah
Ayah
Al-mu akarah
Al-tamakkun
Rent Sharing
Al-jizyah
Al-daruriyat al-khams
Ahira al-ammah
Al-hajjah al-asliyyah
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