As for lands, when the Muslims take possession of them, they fall into three categories. The first is land conquered from its inhabitants by force and coercion, after they have been removed from it through killing, captivity, or expulsion. There are two reports concerning this, both transmitted by ʿAbdullah. According to one, it is booty, like other property, and is divided among those who captured it—unless they willingly relinquish it, in which case it is made an endowment for the interests of the Muslims. The wording reported from Aḥmad, may Allah have mercy on him, is: “Every land taken by force belongs to those who fought for it, just like other property: four shares go to those who fought for it, and one share is for Allah, the Messenger, near relatives, orphans, and the poor, as with other property.” Abū Bakr al-Khallāl transmitted this in al-Amwāl.

According to the second report, the imam has the choice of dividing it among those entitled to the booty, in which case it becomes land subject to the tithe (ʿushr), or of making it an endowment for all the Muslims. This land thereby becomes part of the Abode of Islam, whether Muslims inhabit it or the polytheists are returned to it. Aḥmad’s wording on this matter is: “If land is conquered by force, it belongs to those who fought for it, except that