gently at his command wherever he directed it. And the devils—every builder and diver—and others bound together in shackles. This is Our gift: give or withhold as you please, without being called to account.”

That is: give to whomever you wish and withhold from whomever you wish; you will not be called to account. A prophet who is a king performs what Allah has enjoined upon him, refrains from what Allah has forbidden him, and exercises his authority and disposes of wealth as he wishes and chooses, without incurring sin. A servant who is a messenger, however, gives to no one except by his Lord’s command. He does not give or withhold merely as he wishes. Rather, it is reported that he said:

“By Allah, I neither give to anyone nor withhold from anyone. I am only a distributor; I allocate as I have been commanded.”

This is why Allah ascribes the funds governed by Islamic law to Himself and the Messenger, as in His words, Most High:

“Say: The spoils belong to Allah and the Messenger.”

And His words, Most High:

“Whatever Allah has restored to His Messenger from the people of the towns belongs to Allah and the Messenger.”

And His words, Most High:

“Know that whatever spoils you acquire, one-fifth belongs to Allah and the Messenger.”

For this reason, the best-supported scholarly view is that these funds should be spent on purposes beloved to Allah and His Messenger, according to the ruler’s considered judgment. This is the position of Mālik and others among the early generations, and it is also reported as one position held by Ahmad. Another view is that the fifth should be divided into five shares, as held by al-Shāfiʿī and, according to his well-known position, Ahmad. Yet another view is that it should be divided into three shares, as held by Abū Hanīfah, may Allah have mercy on him.