The present disclosure is directed to a forward osmosis system/process utilized primarily in conjunction with a subsurface irrigation system/process. Saline wastewater or naturally saline water is treated using forward osmosis membranes that draw at least partially purified water from the wastewater into an osmotic draw solution (draw solution). The resulting diluted osmotic draw solution is then circulated through the subsurface irrigation system including one or more tubular membranes that reject the draw solution while permitting water in the diluted draw solution to pass through.