evidence of the underlying transaction, his statement identifying the goods is accepted; otherwise, it is not. This is Abū Zayd’s report from Ibn al-Qāsim. As for money, he likewise has a preferential right to it in cases of both death and insolvency, as long as it remains in his possession.

There is disagreement, however, if he delivers it to the person with whom he transacted, who then becomes insolvent or dies while that very money remains identifiable in his possession. One view is that he has a preferential right to it, as with goods, in insolvency but not in death. This is Ibn al-Qāsim’s view. Another is that he has no claim to recover it and stands on an equal footing with the other creditors. This is Ashhab’s view. These two opinions reflect the disagreement over whether money becomes individually designated. If the money cannot be individually identified, however, he stands on an equal footing with the other creditors in cases of both death and insolvency.

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As for work that has no separately identifiable existence, if the employer becomes insolvent before receiving the hired worker’s services, the worker has a preferential right to the work he still owes, in cases of both death and insolvency, and the contract of hire is terminated, just as when goods remain in the seller’s possession. If the employer becomes insolvent after receiving the worker’s services, the worker stands on an equal footing with the other creditors for the remuneration agreed upon, in cases of both death and insolvency—except where the goods on which he was hired to work are not in his possession. An example is a craftsman hired to sew a garment or fashion jewellery: the owner of the garment becomes insolvent after the craftsman has completed the work, while the garment and jewellery remain in the craftsman’s possession and have not yet been delivered. He then has a preferential right to them in cases of both death and insolvency, because they are like a pledge held by him. If he delivers them, he stands on an equal footing with the other creditors for his work, unless he has supplied something of his own for them. In that case, he has a preferential right to it in insolvency but not in death, in accordance with the established treatment of such cases in the foundational works.

Likewise, if a hirer becomes insolvent after the carrier has loaded the goods entrusted to him onto his camels and other beasts of burden, the carrier has a preferential right to the goods until he receives his hire, in cases of both death and insolvency; but he