while it is not accepted from him, for Allah says: “Nothing prevented their expenditures from being accepted from them except that they disbelieved in Allah.” [al-Tawbah: 54] Another question is: Does his wealth become part of the public treasury?
The answer is that it is taken from him, because it became obligatory upon him and the right of others—the recipients of zakat—became attached to it.
Zakat does not enter the public treasury, because the more specific category—zakat funds—does not fall under the more general category of the public treasury. This is because public funds may at times be spent on matters of general welfare, such as building mosques and repairing roads, whereas zakat may not validly be spent on such things. The rest of his wealth goes to the public treasury, because an apostate does not leave an inheritable estate.
His statement, “And he is executed,” means that he is executed because of his apostasy; therefore, the funeral prayer is not offered over him. If he repents, his repentance is accepted and he is not executed. The evidence for this is the Prophet’s saying: “Whoever changes his religion, kill him.” (1)
The apparent meaning of the author’s words is that he is executed without first being asked to repent. This apparent meaning may be intended, or it may not be; rather, what may be intended is simply to state the ruling without considering its conditions.
The scholars differed as to whether one who commits every form of disbelief is to be asked to repent, or not; and whether asking him to repent is obligatory or left to the discretion of the Imam.
The correct view is that it is not obligatory, but is left to the discretion of the Imam. There may be benefit in asking him to repent—for example, if the apostate is a leader among his people and were he to return