But is the author correct in stating that it must be burned, or should we say that burning it is subject to the imam’s discretion?

The answer is that the authoritative position of the school is that it must be burned. Shaykh al-Islam Ibn Taymiyyah—may Allah have mercy on him—held that this is subject to the imam’s discretion: if he considers burning it to be in the public interest, he burns it; and if he considers retaining it preferable, he retains it. However, the one who has unlawfully taken from the booty must be subjected to an exemplary punishment.

If they acquire land by conquest with the sword, the imam is given the choice between distributing it and placing it in endowment for the Muslims; and he imposes upon it a continuing land tax, collected from whoever holds it. …

His statement, “If they acquire land by conquest with the sword, the imam is given the choice between distributing it and placing it in endowment for the Muslims; and he imposes upon it a continuing land tax, collected from whoever holds it”: “If they acquire” — the pronoun refers to the Muslims. “Land,” meaning land belonging to the disbelievers. “By conquest with the sword”: conquest by the sword is called forcible conquest, because they took it by force.

An example of this is when the Muslims fight a town, conquer it, and its inhabitants evacuate it. It then comes into the possession of the Muslims, just like booty consisting of furnishings and other movable property. In this case, the imam is given the choice between two options: either to distribute it among