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the Messenger of Allah instituted the Ushr of what was watered by the heavens and steams, or through natural channels, and half of the Ushr for what is watered by irrigation.
Jami` at-Tirmidhi Book 7, Hadith 24
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the Messenger of Allah said: "For what is watered by the heavens and steams, the Ushr is due, and for what is watered by irrigation, half of the Ushr."
Jami` at-Tirmidhi Book 7, Hadith 23
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the Prophet addressed the people and said: "As for one who is the guardian of an orphan who has wealth, then let him do business with it and not leave it until it becomes consumed by charity."
Jami` at-Tirmidhi Book 7, Hadith 25