Another portion does not belong to the rights of the public treasury: the share of the Prophet’s close relatives. This is because it is due to their group, whose individual recipients are identifiable; it therefore falls outside the rights of the public treasury because its disbursement is not subject to the Imam’s independent legal judgment.

Another portion is one for which the public treasury acts as custodian on behalf of its recipients: the share allocated to orphans, the needy, and wayfarers. If they are present, it is given to them; if they are absent, it is safeguarded for them.

As for alms, they are of two kinds. The first is alms due on privately held wealth. This does not belong to the rights of the public treasury, since its owners may independently distribute its zakat among its eligible recipients.

The second kind is alms due on publicly apparent wealth, such as the tithes of crops and fruits and alms due on livestock. Aḥmad held that these likewise do not belong to the rights of the public treasury, because they are assigned to specific recipients and may not be disbursed elsewhere. Nor may they be held in safekeeping when those recipients are unavailable, since it is not obligatory to deliver them to the Imam, even though it is permissible to do so. Jaʿfar ibn Muḥammad reported: “I heard Abu ʿAbd Allah being asked, ‘May one purchase alms and tithes from the ruler?’ He replied, ‘There is no harm in that, provided they are disbursed properly.’”

He was also reported to have said elsewhere: “Do not reclaim your alms.” He was asked, “What if they are someone else’s alms?” He replied, “There is no harm in that, provided they are disbursed properly.” The apparent implication of this is that it is [among the rights of the public treasury].

As for what is owed by the public treasury, it is of two kinds. The first is that for which the public treasury serves as a safeguard. Entitlement to it depends on its existence: if the wealth is present in the public treasury, its disbursement through its proper channels is due; but if it is absent, the entitlement lapses.

The second is that for which the public treasury itself is liable. This is of two kinds. The first is that whose disbursement is due as compensation, such as the stipends of the troops and the prices of cavalry mounts and weapons. Entitlement to it does not depend on its existence; rather, it is among the binding rights due whether the funds exist or not. If the funds are available, payment must be made promptly, as with a debt when the debtor is solvent; but if they are unavailable, deferment must be granted, as with a debt when the debtor is insolvent.