Subsection

Fayʾ is any property lawfully taken from the wealth of non-Muslims without actual fighting—such as the jizyah (poll tax), the kharaj (land tax), a ten-percent levy on the commercial goods of a ḥarbī (enemy alien), and half of that levy when taken from a dhimmī (non-Muslim subject)1—as well as whatever they abandon in panic, or that is left by a deceased person who has no heirs.

Its revenues are to be directed toward the common good of the Muslims, starting with the most pressing needs: securing the frontier and sustaining its garrison, supporting those who defend the community, constructing bridges and causeways, stipends for judges and jurists, and similar purposes. If anything remains, it is divided among the free Muslims, both rich and poor.

The public treasury is the collective property of the Muslims; whoever damages it is liable for the loss,2 and it is forbidden to take from it without the ruler’s permission.