Ushr, a form of tax, was introduced by Sultan Alauddin Khilji during the Delhi Sultanate, specifically in the 14th century. This tax was primarily imposed on agricultural produce, targeting Muslim cultivators and landowners. Here are a few more details:

1. Ushr Tax: Ushr was an agricultural levy equivalent to one-tenth (10%) of the agricultural produce. It was collected as a form of revenue by the state.

2. Targeted Group: The tax was predominantly imposed on Muslim cultivators and landowners, while non-Muslims were exempted from this levy.

3. Collection Mechanism: The collection of Ushr was carried out by state officials or agents appointed by the Sultanate. They would assess the agricultural output and collect the appropriate amount of Ushr from the Muslim landowners.

4. Revenue Generation: Ushr played a significant role in generating revenue for the Delhi Sultanate. It served as a source of income for the state and helped finance the administration, military, and infrastructure development.

Example: Let’s consider a hypothetical scenario during the Delhi Sultanate. If a Muslim landowner had cultivated 100 sacks of grain, they would be required to give 10 sacks (one-tenth) as Ushr tax to the state. The remaining 90 sacks could be retained by the landowner for personal use or trade.

Hope this clarifies your doubts.😃