Yes, the land revenue system of the Mughals can be considered flexible in several ways.

First, regarding the mode of payment, Akbar decreed that while revenue collectors should strive to make cultivators pay in cash, the option of payment in kind was also to be kept open. This allowed cultivators to choose based on their convenience.

Second, the system showed flexibility in classification of lands. Akbar classified lands into Polaj, Parauti, Chachar, and Banjar based on cultivation status. Each type was further divided into good, middling, and bad classes, with revenue fixed accordingly. Additionally, while the state aimed to maximise its claims, the scope of actually realising these claims was sometimes thwarted by local conditions, showing adaptability to ground realities.