Chapter on Fay’ and Its Distribution, and the Distribution of the Khums

Fay’ is every form of property taken from a non-Muslim by any means in which no horses are spurred, no mounts are ridden out, and no fighting occurs. This includes the per-capita poll tax (jizya), the land tax (kharaj) on all territories—whether acquired by treaty or by force—as well as revenues collected under a truce, anything the wind or the sea casts ashore from enemy vessels, and, in general, every asset belonging to the unbelievers that falls into Muslim hands without combat, whether from the traders of the ahl al-dhimma or from others.