If it is closer to one of them, then it appears that he is required to announce it in the nearer village and is not required to do so in the farther one, because what is near a place takes the ruling of that place. This is why, when death came to the man who had killed one hundred people, he asked a worshipper, saying that he had killed ninety-nine people: “Is there any repentance for me?” He replied, “There is no repentance for you,” so he killed him. He then asked a scholar, who said to him: “There is repentance for you. Who could stand between you and repentance?!” But he directed him to another town, which was not a land of wrongdoing. So he set out, emigrating to Allah, and death overtook him along the way. Allah sent to him the angels of mercy and the angels of punishment—out of wisdom from Allah, exalted is He, though Allah, Most High, already knows all things. The angels disputed: the angels of mercy said, “We will take his soul, for he repented, departed, and left his town.” The angels of punishment said, “We will take his soul, for he had not reached the town of repentance.” So Allah sent an angel to judge between them, and said: “Measure the distance to each; whichever he is closer to, he belongs to its people.” They measured and found him closer to the village to which he had emigrated. Indeed, when death came upon him, he strained forward with his chest, in the throes of death, toward the town he had intended to reach. Allah revealed to it, “Draw nearer,” and to the other, “Move farther away.” Thus, he became a handspan closer to the place he had intended (1), and the angels of mercy took his soul. Perhaps it may be inferred from this that the nearer town is given consideration, while the farther town is excluded.

His statement, “and he acquires ownership of it,” means the finder.

His statement, “after it,” means after completion of the year.