Bernier said that the sole reason for the bad condition in the country was the royal ownership of the land. But modem historians do not agree with him. There is no indication in the Mughal documents that the land belonged to the lung. For example, Abdul Fasal, who was a scholar and historian during the reign of Akbar, said the land taxes were a reward for the sovereignty (supreme authority) of the king.
The king charged taxes from his subjects in return for the protection given to them. It was not taxes for the land owned by the ruler. Land tax was often high. That might be reason why the Europeans travellers thought that all the land belonged to the king. In fact, it was neither tax nor land tax. It was a tax on the crops.