groundwater were named as qanat. These galleries were linked to the surface through some vertical shafts which were sunk in order to get access to the gallery to repair it if necessary. According to the historical records, the Parthian kings did not care about the qanats the way the Achaemenid kings and even Sassanid kings did. As an instance, Arsac III, one of the Parthian kings, destroyed some qanats in order to make it difficult for Seleucid Antiochus to advance further while fighting him. The historical records from this time indicate a perfect regulation on both water distribution and farmlands. All the water rights were recorded in a special document which was referred to in case of any transaction. The lists of farmlands – whether private or governmental – were kept at the tax department. During this period there were some official rulings on qanats, streams, construction of dam, operation and maintenance of qanats, etc. The government proceeded to repair or dredge the qanats that were abandoned or destroyed for any reason, and construct the new qanats if necessary. A document written in the Pahlavi language pointed out the important role of qanats in developing the cities at that time. In Iran, the advent of Islam, which coincided with the overthrow of the Sassanid dynasty, brought about a profound change in religious, political, social and cultural structures. But the qanats stayed intact, because the economic infrastructure, including qanats was of great importance to the Arabs. As an instance, M. Lombard reports that the Moslem clerics who lived during Abbasid period, such as Abooyoosef Ya’qoob (death 798 AD) stipulated that whoever can bring water to the idle lands in order to cultivate, his tax would be waived and he would be entitled to the lands cultivated. Therefore, this policy did not differ from that of the Achaemenids in not getting any tax from the people who revived abandoned lands. The Arabs’ supportive policy on qanats was so successful that even the holy city of Mecca gained a qanat too. The Persian historian Hamdollah Mostowfi writes: “Zobeyde Khatoon (Haroon al-Rashid’s wife) constructed a qanat in Mecca. After the time of Haroon al-Rashid, during the caliph Moghtader’s reign this qanat fell into decay, but he rehabilitated it, and the qanat was rehabilitated again after it collapsed during the reign of two other caliphs named Ghaem and Naser. After the era of the caliphs