The tımar system, which formed the basis of the Ottoman classical period’s land administration and socio-economic structure, is the most concrete reflection of the state’s miri land regime. This study examines the scope, historical process, and sources of legitimacy of the tımar, defined as estates with an annual income of less than 20,000 Akçe. This system was implemented throughout the empire, with the exception of exceptional provinces such as Egypt and Baghdad, from the period of Orhan Gazi to the Tanzimat Edict. Nineteenth-century historians characterized this system as one of the primary factors that contributed to the resilience of the Ottoman State. The text delves into the etymological origins of the word “tımar,” tracing its roots to Greek (pronoia), Persian (tımar), and Arabic (samar). The origins of the tımar system are examined in the context of Islamic property law and pre-Islamic Turkish state traditions. It is concluded that the system represents both an Islamic and a traditional continuity, as a manifestation of the understanding that property belongs to Allah and, consequently, to the ruler.