Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Qatadah that the Noble Prophet (peace and blessings be upon him) established the rule that for land irrigated by rain, a flowing spring, or by camels, or for land that does not require water and receives moisture from the earth, the full tithe (one-tenth) is due on all of them. And for land irrigated by rope (bucket), half of the tithe (one-twentieth) is due. And Hazrat Qatadah used to say that for fruits that are measured by volume, either the full tithe or half tithe is due.