Land watered from underground canals. Historically, tax on this land was lower than ‘ushr, since they involved investment in irrigation.
Al-kaza'im
Al-wadi‘ah bil ‘ajr
Al-kharaj bil daman
Al-dinar al-aini
Acquired equity
Al-dhira
Al-qibalah
Al-qard
Al-sadaqah
Al-jizyah