early acceptance of Islam, a man’s contribution to Islam, and a man’s need. By Allah, if I live long enough, I will ensure that the shepherd on the mountain of San‘ā’ receives his share of this wealth while tending his flock where he is.”

These are the words of ‘Umar, in which he states that every Muslim has a right to this wealth and mentions giving priority to those in need. There is no disagreement among Muslims that it is impermissible to give to wealthy people who provide no benefit while depriving the poor. This contradicts the words of the Most High:

“So that it may not circulate solely among the rich among you.”

If he makes fay’ revenues circulate only among the wealthy, that is precisely what Allah and His Messenger have forbidden, and what this verse actually prohibits.

As for the transmitter’s account of Mālik’s position, he states that al-Mudawwana says: “The poll tax levied on people under Muslim protection and the land tax on territories acquired by force or by treaty both constitute jizya in Mālik’s view, and he considers jizya to be fay’ revenues.”

He said:

“This fay’ is given to the people of each territory which they conquered by force or acquired by treaty. It is divided among them, with some receiving more than others. Those in need are given priority until they have enough. None is sent elsewhere unless another people are afflicted by need, in which case it is transferred to them after its own people have received enough to free them from need.”

He also said:

Mālik said: “As for the jizya levied on land, I do not know how it used to be handled, except that ‘Umar left the land as it was and did not divide it among those who conquered it. I consider that whoever encounters such a matter should seek clarification about it