A dhimmī (non-Muslim subject) is liable for kharāj (land tax) on any portion of dead land conquered by force that he brings back to life.

Whoever encloses such land with a sturdy barrier, digs a well in it until water is reached (1), channels water to it from a spring or the like, or dams the water there so that crops may be grown, is deemed to have revived it.

The protected zone (ḥarīm) of an old well is fifty cubits on every side, while that of a new well (2) is half as much. The protected zone of a tree extends as far as its branches spread. The ruler may grant dead land to anyone who will revive it, and may authorize people to sit in wide thoroughfares so long as no harm results, in which case the person allowed becomes more entitled to the spot.

Without an official grant, priority belongs to whoever occupies a place first (3) so long as his merchandise remains there. One who is upstream on a public water source may irrigate and hold the water back until it reaches his ankles, after which he must release it to those downstream.

The ruler alone may reserve pastureland for the Muslims’ riding animals, provided that this causes no harm.

Chapter on Lost Property (4)

A loaf of bread, a whip, and the like—items beneath the concern of the average person (5)—become the finder’s property without any need for public announcement.

It is unlawful to pick up animals capable of fending off small predators, such as camels and cattle.

Everything else, animal or otherwise, may be picked up by someone who trusts himself and is able to announce it; otherwise he is like a usurper. He acquires ownership of it in law after announcing it for the customary period of one year (6), and he may not dispose of it