The third opinion
holds that today the one-fifth is to be divided into three portions, for the shares of the Prophet and his kinsfolk lapsed with the death of the Prophet—peace and blessings be upon him.

The fourth opinion
states that the one-fifth is treated like fayʾ revenues: it may be given to both the wealthy and the poor. This is the view of Mālik and the great majority of jurists.

Those who say that the one-fifth is divided into four or five parts have disagreed over what is to be done with the share of the Messenger of Allah—peace be upon him—and the share of his relatives after his death. Some say it should be returned to the remaining categories entitled to the one-fifth; others say it should be redistributed to the rest of the army; still others argue that the Prophet’s share belongs to the Imam while the relatives’ share goes to the Imam’s own kin; and yet others contend that both shares should be allocated to weaponry and military equipment.

They have also differed over the identity of “the relatives.” Some restrict it to the Banū Hāshim alone, while others include both the Banū ʿAbd al-Muṭṭalib and the Banū Hāshim. The reason for their disagreement over whether the one-fifth is confined to the mentioned classes or may be extended to others lies in whether the mention of those classes in the verse was meant to earmark the one-fifth exclusively for them, or merely to draw attention to them as representative, in which case the wording would be a particular intended to convey a general ruling.

Whoever views it as a particular meant for the particular says that the one-fifth must not be given beyond the explicitly named categories, and this is the position of the majority. Whoever regards it as a particular intended for the general says that the Imam may disburse it wherever he deems beneficial for the Muslims.

Those who hold that the Prophet’s share—peace be upon him—passes to the Imam after him cite the report in which the Prophet—peace and blessings be upon him—said:

“Whenever Allah grants a Prophet a provision, it belongs to the caliph after him.”

Those who redirect it to the remaining categories, or to the combatants themselves, do so by analogy with property endowed for a specific group.

As for those who say that “the relatives” are the Banū Hāshim and the Banū ʿAbd al-Muṭṭalib, they adduce the ḥadīth of Jubayr ibn Muṭʿim, who said:

“The Messenger of Allah—peace and blessings be upon him—assigned the share of the relatives from the one-fifth to the Banū Hāshim and the Banū al-Muṭṭalib,”

and added:

“The Banū Hāshim and the Banū al-Muṭṭalib constitute one category.”

Those who say it is restricted to the Banū Hāshim alone argue so because they are the ones for whom accepting charity is unlawful.

The scholars have also disagreed regarding the Prophet’s personal share—peace and blessings be upon him—of the one-fifth. Some say it is only the one-fifth itself, and they unanimously oblige that it is his whether he is present at the division or absent. Others say that it comprises both the one-fifth and the ṣafiyy, the special portion he selected for himself.