Offerings for the deceased - Kusaijobunryo

...A type of annual tax in the Middle Ages. It was called "chiri jobun" (land profits), "kou jobun" (trade jobun), "kusai jobunryo" (offerings jobunryo), etc., and refers to a portion of the profits from land or commercial activities that was offered as offerings to shrines and temples or as a gift to the Imperial Court. Jyobun was also called "hatowo" or "gohatsuhomono" (first fruits of the year), and its original meaning is thought to have been the name for the first fruits, that is, the first grain harvested that year, offered to the gods, Buddha, or the Imperial Court.

*Some of the terminology used in reference to "offerings" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…中世の年貢の一種。〈地利（ちり）上分〉〈交易上分〉〈供祭（くさい）上分料〉などといわれ，土地や商業活動の収益の一部を，社寺の供祭物，朝廷の供御（くご）として貢納したものを指す。上分はまた〈ハトヲ〉〈御初穂物〉と呼ばれることもあり，原義は初穂すなわちその年はじめて収穫した穀物を神仏または朝廷に最初に奉ったものの称であったと思われる。…

※「供祭上分料」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報