Section (1)

The public revenues established in the Quran and sunnah fall into three categories: spoils of war, alms, and fay’.

As for spoils of war, they are (2) property taken from disbelievers through combat (3). Allah, Glorified and Exalted, mentioned them in Surat al-Anfāl, which was revealed concerning the Battle of Badr. They were called anfāl because they constituted an increase in the Muslims’ wealth [أ/ق 14]. He said:

“They ask you about the spoils. Say, ‘The spoils belong to Allah and the Messenger.’”

Later, He said:

“Know that whatever spoils you acquire, one-fifth belongs to Allah, the Messenger, close relatives, orphans, the needy, and the stranded traveler…” [al-Anfāl: 1–41].

In the same surah, He said:

“So consume what you have taken as spoils, lawful and wholesome, and fear Allah. Indeed, Allah is All-Forgiving, Most Merciful.” [al-Anfāl: 69].

In the two Sahīhs (4), Jābir ibn Abd Allah, may Allah be pleased with them both, reported that the Prophet, peace and blessings be upon him, said:

“I was granted five things that no prophet before me was granted: I was given victory through fear cast into my enemies from a month’s journey away; the earth was made for me a place of prayer and a means of purification, so whenever the time for prayer reaches any man of my nation, let him pray; spoils of war were made lawful for me, though they had not been lawful for anyone before me; I was granted intercession; and whereas every prophet was sent exclusively to his own people, I was sent to all humanity.”