Chapter

As for the heads of expenditure, distribution must begin with the most important and then the next most important of the Muslims’ general interests, such as providing stipends to those whose service brings Muslims a general benefit.

Among them are the fighters responsible for defense and jihad. They have the greatest claim to fay’ revenue, for it is obtained only through them. Jurists have therefore differed over whether fay’ revenue is reserved exclusively for them or may be expended on all public interests. By agreement, however, all other state revenues may be expended on every public interest, except revenues allocated to a particular category, such as charitable alms and spoils of war.

Also entitled to payment are those who hold offices of authority over them (1), such as governors, judges, scholars, and revenue officials responsible for collecting, safeguarding, and distributing the funds, as well as prayer leaders, callers to prayer, and others of their kind.

The funds may likewise be spent on purchases and wages for matters of general benefit [A/Q 21], such as securing the frontier posts with horses, cavalry equipment (2), and weapons, and maintaining those public routes that require maintenance, including bridges and causeways, as well as waterways such as rivers.

Those in need are also entitled to payment. The jurists have differed over whether they should be given priority over others in funds other than charitable alms, such as fay’ and similar revenues. There are two views within the school of Ahmad and others: some say that they should be given priority, while others say that entitlement to the funds is established by being Muslim, and that Muslims therefore share in them just as heirs share in an estate. The correct view is that those in need should be given priority, for—