The statement is resolved by identifying Firuz Shah Tughluq as the precise match. Firuz Shah Tughluq constructed canals, supported gardens and towns, and established the Diwan-i-Khairat for charitable assistance. This problem belongs to the institutional history of the Delhi Sultanate, where authority depended on mobile military elites, revenue assignments and close supervision from the capital. Administrative terms must be distinguished carefully because a department, an officer and a fiscal assignment performed different functions. The distractors need separate rejection: Bahlul Lodi belongs to a different institution, context or chronology; Qutbuddin Mubarak Shah does not perform the function described in the stem; and Iltutmish fails the required association. The wording of “Which Delhi Sultan is especially associated with state-built canals and the Diwan-i-Khairat?” is deliberately specific, so the candidate should isolate its operative clue before recalling names. A useful method is to construct a two-step link from the tested term to its function and then from that function to the relevant ruler, text, monument or region. The fact is significant beyond one MCQ because it reveals how medieval institutions worked in practice and how historians classify the surviving evidence. — Firuz Shah Tughluq”, but also remember the factual reason stated above.