nor do I withhold from anyone. I am only a distributor; I place the wealth where I have been ordered.’

For this reason Allah attributes certain lawful revenues to Allah and the Messenger, as in His words:

“Say: the spoils of war belong to Allah and the Messenger” (8:1);

and His words:

“Whatever Allah has turned over to His Messenger from the people of the towns—it is for Allah and the Messenger” (59:7);

and His words:

“Know that whatever booty you acquire, a fifth of it belongs to Allah and the Messenger” (8:41).

Accordingly, the clearest opinion among the scholars is that these funds are to be spent in ways loved by Allah and His Messenger, according to the ijtihād of the ruler. This is the position of Mālik and other early authorities, and it is also reported from Aḥmad.

Regarding the khums (one-fifth levy), it has been said that it is divided into five portions—the view of al-Shāfiʿī and, in his well-known opinion, Aḥmad. Others held that it is divided into three portions, the view of Abū Ḥanīfah—may Allah have mercy on him.

The point here is that the servant-messenger is superior to the king-prophet, just as Abraham, Moses, Jesus, and Muhammad—peace be upon them—are superior to Joseph, David, and Solomon—peace be upon them; and just as the foremost of those brought near are superior to the righteous on the right who are not among the foremost. So whoever