He thus made clear that land whose owners died without leaving an heir belongs to the Muslims as fayʾ. As for property whose underlying corpus has passed into the public treasury, does it become a waqf (endowment) merely by passing into its possession? There are two views. According to the first, it becomes a waqf because its beneficiaries are defined generally and are not confined to any particular category. On this basis, it may not be sold. This is the apparent meaning of Aḥmad’s statement concerning the land of al-Sawad: “It became a waqf merely through the conquest.” He likewise said, according to a report transmitted by Ḥarb: “Kharaj land is land conquered by the Muslims, which thereby became fayʾ for them, and upon which they imposed a levy; that arrangement remains in force.”
According to the second view, it does not become a waqf until the imam endows it. On this basis, he may sell it if he considers selling it more beneficial for the Muslims’ public treasury. Its price would then be spent on the general public interests and on those in need among the recipients of fayʾ and zakat. Aḥmad said, according to a report transmitted by ʿAbdullah: “When land is conquered by force, it belongs to those who fought for it, unless the one who conquered it endowed it for the Muslims, as Umar did with al-Sawad.” Thus, he treated its being endowed as decisive.
As for granting the land itself on this basis, some held that it is permissible. Since it is permissible to sell it and spend its price on whichever needy persons and public-interest beneficiaries he deems appropriate, it is likewise permissible to grant it to such a person; transferring ownership of its underlying corpus is like transferring ownership of its price. Others held that it may not be granted, even though it may be sold, because a sale is an exchange, whereas this grant is a charitable gift—and this distinction is weak. This concludes the discussion of transferring ownership.
As for the kharaj, the ruling on granting it varies according to the status of the grantee. There are three cases. The first is that he is among those entitled to zakat; in that case, it is permissible, because this amounts to spending fayʾ on those entitled to zakat.