whose owners could not be identified; and other Muslim property, whether immovable or movable. This and similar property belongs to the Muslims collectively. Allah Most High mentioned only fay’ in the Quran because, during the Prophet’s lifetime, peace and blessings be upon him, no one died without an identifiable heir, since the lineages of his Companions were well known.

On one occasion, a man from a tribe died, and the Prophet gave his estate to the most senior man of that tribe—that is, the one closest in descent to their common ancestor. A number of scholars adopted this position, including Ahmad, in one expressly recorded opinion, and others. Another man died, leaving only his freedman, and the Prophet gave his estate to that freedman. A number of Ahmad’s followers and other scholars adopted this position. He also gave a man’s estate to someone from the same village. He, peace and blessings be upon him, and his successors took a broad approach to giving a deceased person’s estate to someone related to him by descent, as we have mentioned.

He collected nothing from the Muslims except obligatory alms, and he commanded them to strive in Allah’s cause with their wealth and their lives, as Allah commanded in His Book.

During the time of the Messenger of Allah, peace and blessings be upon him, and Abū Bakr, may Allah be pleased with him, there was no comprehensive register of funds received and distributed. Rather, funds were distributed as they came in. During the time of ‘Umar ibn al-Khattāb, may Allah be pleased with him, wealth increased, the territories expanded, and the population grew. He therefore established a register of stipends for the fighting men and others; and the military register—in our time—includes