Land watered from underground canals. Historically, tax on this land was lower than ‘ushr, since they involved investment in irrigation.
Al-mustarsil
Al-riqab
Al-qimah
Al-fai
Al-dain al-mustaghriq
Al-faqr
Al-bai‘ al-batil
Shirkah al-’amwal
Al-tahjir
Al-ihraz
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