(1) The original and manuscripts Fā’, Yā’, Zāy, Zā’, and Lām read *‘ufr*; the reading adopted here, *‘ufrah*, is from manuscript Bā’ and the hadith sources. *‘Ufrah* denotes a pale, non-brilliant whiteness. See *al-Nihāyah* (3/516). (2) The author states in *al-Ikhtiyārāt* (p. 462): “It is established that ‘Umar required some of his officials—including Sa‘d, Khālid, Abū Hurayrah, and ‘Amr ibn al-‘Ās—to relinquish half their wealth. He did not accuse them of manifest dishonesty; rather, they had received preferential treatment that warranted dividing their wealth between themselves and the Muslims. If someone knows that his inheritance or other property contains unlawful wealth but does not know how much, he should divide it in half.” Abū ‘Ubayd in *al-Amwāl* (667) and Ibn Zanjawayh in *al-Amwāl* (996) relate from Abū Hurayrah that when he returned from Bahrain—where he had served as governor—‘Umar questioned him about the money in his possession and took it from him. Al-Hāfiz Ibn Hajar states in *al-Isābah* (1/609) that al-Zubayr recorded in *al-Muwaffaqiyyāt*, from Ja‘far, the client of Abū Hurayrah: “‘Umar dismissed Abū Mūsā from his post in Basra, as well as Qudāmah ibn Maz‘ūn, Abū Hurayrah, and al-Hārith ibn Wahb, a member of Banū Layth ibn Bakr, and took half of their wealth.” He then related the account, which includes the following: “He said to al-Hārith, ‘What of the slaves and young she-camels that you sold for one hundred dinars?’ He replied, ‘I set out with some capital of my own and traded with it.’ ‘Umar said, ‘By Allah, we did not appoint you to trade with the Muslims’ wealth…’” See *al-Fiqh al-Iqtisādī li-‘Umar ibn al-Khattāb* (pp. 588–589). This taking of one half was based on knowing how much wealth the official possessed before assuming office. Whenever ‘Umar appointed an official, he recorded his wealth. Recorded by Ibn Sa‘d in *al-Tabaqāt* (3/307).