among the protected non-Muslims when they trade in (1) lands other than their own—namely, half the tithe. This is what Umar ibn al-Khattāb—may Allah be pleased with him (2)—used to levy (3). Also included is whatever is taken (4) from the property of those among them who violate the covenant, as well as the land tax originally imposed upon them, even though part of it [أ/ق 17] has come to be levied on some Muslims.
All public revenues belonging to the Muslim treasury are grouped alongside fayʾ. These include property with no specific owner, such as the estate of a Muslim who dies without a specific heir; usurped property, loaned items, and deposits (5) whose owners cannot be identified; and other property of the Muslims, whether immovable or movable (6).
(1) (F): “when they traded”; (Y): “to.”
(2) The original additionally reads *kāna* (“was”).
(3) Reported by al-Bayhaqī, 9/210, from Anas, from Umar; Abd al-Razzāq in *al-Musannaf*, 6/100, from Ibn Umar, from his father; and Yahyā ibn Ādam in *al-Kharāj* (638), from Abū Mūsā, from Umar.
(4) (Y): “was taken.”
(5) The original reads: “and the deposit.”
(6) Should these funds, as well as others such as zakat, be handed over to the ruler, or should the owner distribute them himself? Ahmad was asked about this and replied that they should not be handed over to the authorities; rather, the owner should distribute them himself. He then cited a report from Ibn Umar to this effect. See *Masā'il ibnihi Abd Allāh* (712–713).
The author was also asked about this and replied: “As for the tithe, zakat on livestock and trade goods, and other revenues collected by Muslim authorities, the owner’s obligation is discharged if the imam is just and distributes them among their legally prescribed recipients; the scholars unanimously agree on this. If, however, the imam is unjust and does not distribute them among their legally prescribed recipients, the owner should not hand his zakat over to him but should distribute it himself among those entitled to receive it. If he is compelled to pay it to the unjust ruler and would suffer harm for refusing, then, according to most scholars, his obligation is discharged in this case.” End quote. From *Majmū al-Fatāwā*, 25/81; see also Shaykh al-Uthaymīn’s comments in his commentary, pp. 124–125.