Land watered from underground canals. Historically, tax on this land was lower than ‘ushr, since they involved investment in irrigation.
Al ’aqrab fal ’aqrab
Al-sadaqah
Al-hawalah ala al-bari
Al-mukhammin
Al-khitmah
Al-ghallah
Al-sikkah
AAIB (African Arabian Islamic Bank)
Al-mal al-mutaqawwam
Al-bazil