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-milk
Al-mal al-samit
Al-daliyah
Al-kharaj
Al-muratalah
Al-kafalah bil mal
Al-dara'ib
Al-istan
Al-israf
Al-jarah wa al-Iqtina'