Musannaf Ibn Abi Shaybah

Hazrat Abu Aun Muhammad bin Abdullah Al-Thaqafi, may Allah have mercy on him, narrates that Hazrat Umar bin Khattab fixed for the people of Sawad, on every cultivated land irrigated by water, whether inhabited or uninhabited, one dirham and one qafiz of food; and on all orchards, ten dirhams and ten qafiz of food; and on all vegetable fields, five dirhams and five qafiz of food; and on a complete vineyard, ten dirhams and ten qafiz of food; and he did not fix anything on date palm cultivation, rather he considered it as dependent on the land.