One was called jobun, which was the profit (from nengu (land tax) and kuji (public duties)) generated from land or by farmers, and the other was called shitaji, which was the land under control.
1つは、土地や百姓らから産み出される収益（年貢・公事など）の上分（じょうぶん）であり、もう1つは、支配する土地そのものの下地（したじ）である。