there are two categories. The first becomes enslaved merely by capture—namely, children and women. The second is not automatically enslaved—namely, adult men. With respect to them, the imam may choose any one of four options: execution, enslavement, release without ransom, or ransom by money or by exchanging prisoners, selecting whatever best serves the public interest. Anyone who embraces Islam before being taken prisoner thereby secures his property, his life, and his minor children. A child is deemed a Muslim in any of three situations: if one of his parents enters Islam; if he is captured by a Muslim apart from his parents; or if he is found abandoned in Muslim territory.
Section. Whoever kills an enemy combatant is granted his personal effects (salb). After that, the spoils (ghanīma) are divided into five equal parts: four-fifths go to those present at the battle—three shares for each cavalryman and one share for each foot-soldier. No one receives a share unless five conditions are met: Islam, adulthood, sound intellect, freedom, and maleness. If any condition is lacking, he receives a gratuity but no set share. The remaining one-fifth is itself split into five parts: one share for the Messenger of Allah ﷺ—after him it is spent on public interests—one share for his relatives, the clans of Hāshim and al-Muṭṭalib; one for orphans; one for the needy; and one for travelers in need.
Section. Revenues from fayʾ are divided among five groups: one-fifth goes to those who receive the corresponding one-fifth of booty, and the remaining four-fifths are distributed to the combatants and toward the general welfare of the Muslims.
Section. The obligation to pay the jizya (poll-tax) rests on five conditions: adulthood, sound intellect, freedom, maleness, and that the person be a member of the People of the Book or someone accorded a similar status.