, Akbar's
diwan and the architect of the
zabt and
dahsala land-revenue reforms of 1580. Land revenue (
mal or
kharaj) was the main source of imperial income. Under Akbar, the finance minister
Todar Mal completed a comprehensive settlement, sometimes called the
dahsala or
zabt system, between about 1580 and 1582.
The zabt and dahsala systems In
zabt-assessed provinces the state fixed a cash demand per unit area for each crop, based on the average yield and the average market price over the previous ten years (
dahsala). The demand was set at one-third of the gross produce and was calibrated separately for each revenue circle. The system covered much of
North India from
Lahore and
Multan in the west to
Allahabad and
Awadh in the east, and the provinces of
Malwa and
Gujarat. Parallel systems remained in use elsewhere:
galla-bakhshi (crop-sharing) in parts of the
Deccan and the north-west, and
nasaq (a rough appraisal on past records) in frontier and tribal tracts. The cultivator's individual agreement with the state was recorded in two documents: the
patta, which specified the area and the assessment, and the
qabuliyat, the counter-agreement accepting the demand. Collection at the village level was carried out by the headman (
muqaddam) and the accountant (
patwari) and passed up through the
pargana officers to the
diwan.
Jagir and khalisa lands The empire's revenue was divided between
khalisa lands, whose receipts went directly to the imperial treasury, and
jagir lands, assigned to
mansabdars in lieu of salary. The ratio fluctuated substantially: under Akbar perhaps one-fifth of the total demand was
khalisa, rising under Shah Jahan and falling again late in Aurangzeb's reign as new conquests were rapidly parcelled out to officers. Late in the seventeenth century Irfan Habib argued that a structural
jagirdari crisis developed, in which there was not enough assessed revenue (
jama) to meet the accumulated claims of the expanding noble corps, contributing to administrative breakdown.
Religious and charitable grants Alongside
jagirs the state maintained
madad-i-maʿash (or
suyurghal) grants: revenue-free assignments to scholars,
sufi lineages, shrines, and temples, administered by the
sadr as-sudur. These grants, though small in aggregate, were politically important in binding religious networks to the state. == Provincial and local administration ==