The Incan agricultural system consisted of mostly peasants of common birth who lived in communities known as ayllu, similar to the Aztec calpulli, which were the basic units of rural society. Ranging in size from small villages to larger towns, ayllus consisted of several families who lived together, communally sharing land, tools, animals, crops, and work. Peasants supported themselves by working on lands allocated to individual families by their ayllu. Instead of paying taxes or tribute, peasants also worked on state lands administered by aristocrats. Much of the production from these state lands went to support the ruling, aristocratic, and priestly classes. The rest went into state storehouses for public relief in times of famine and for the support of widows, orphans, and others unable to cultivate land for themselves. Apart from agricultural work, peasants also owed compulsory labor services to the Inca state. Men provided the heavy labor required for the construction, maintenance, and repair of roads, buildings, and irrigation systems. Women delivered tribute in the form of textiles, pottery, and jewelry. With the aid of quipu (an array of small cords of various colors and lengths), Inca bureaucrats kept track of the labor service, population, state ownership of property, and tribute owed by local communities.
Like previous Andes civilizations like the Tiwanaku, the Inca elite used the ayllu system to build their state. The mita was a rotation labor draft that organized members of ayllus to work the fields and care for the llama and alpaca herds own by religious establishments, the religious establishment, the royal court, and the aristocracy. Mita laborers built and maintained roads, bridges, temples, palaces, and large irritation and drainage projects. They also produced textiles and goods essential to ritual life, such as beer made from maize and coca (dried leaves chewed as a stimulant and now also the source of cocaine).