It shows the relationships between the land holder and the State. The absolute ownership of land rests with the Government.
Government gives proprietary rights to individuals or communities.
The laws of Manu mention one sixth of the gross produce at the legitimate share of the King. During the war and other emergencies, it was increased to one fourth. The institute set up by Timur represented the first systematic attempt in the direction of converting the State's share of the produce into money. Sher-shah made some improvement. However, it remained incomplete due to his short reign.