Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Salih bin Abu Al-Khalil that the Holy Prophet, peace and blessings be upon him, established the rule that for any land irrigated by rainwater, a flowing spring, or by camels, or for land that does not require water but receives moisture from the earth, the full tithe (one-tenth) is due on all of them. And for land irrigated by a rope (bucket), half of the tithe (one-twentieth) is due on that land.