System for paying off political debts during the Abbasid caliphate that involved tax collection and has been compared to the European fief. Developed further by Buwayhids in Iran and Iraq during first half of the tenth century; continued by Great Seljuks, Ayyubids, Mamluks, and Ottomans (though under the name muqataa). One type, tamlik, was a concession of land designated for agricultural reclamation; in return, the recipient was allowed tax reductions and the right to pass the property on to heirs. The other type, istighlal, allowed the recipient to pay a fixed rate to the treasury in return for a portion of peasants' crops that was greater in value. Under the Buwayhids the latter was given usually to soldiers in lieu of salary. Although this system of tax farming did not confer ownership of land or judicial, administrative, or personal control over the peasants, such was often the practice over the years.
See also Iltizam