This article deals with two[i] demotic receipts of r-rx=w which kept in the Egyptian Museum at Cairo .the internal evidence refers to Gebelin provenance and late Ptolemaic period. These texts are known from the late Ptolemaic times to the Roman period. They are issued during the spring survey and cover both temple and king's land, ¹and issued by the state agriculture office.²These texts were related to the cultivated land. The lands were not small were allotted to more than farmer to take care and till them. The lands were usually small had been allotted to one farmer. These kinds of lands were neglected, and the government aimed to be taken care and re-cultivated them. The farmers re-cultivated this neglected land without paying taxes for five years, then they must pay a reduced tax for another three years starting from the ninth year they must pay it fully.³