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-simsar
Al-rushd
Al-muqarid
’ard al-b‘al
Al-milk al-‘ammah
Al-waziifah
Al-ghana
Al-‘ushr
Al-‘urf
Al-diwan