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-mithli
Al-sa
Al-‘amil al-fai’
Al-‘adl
Al-istar
Al-’amin al-khass
‘asb al-fahl
Al-dhimmi
Rate of Mudarabah
Al-simsar