that he allotted the horseman two shares; this is Abū Hanīfa’s position. Some weak hadiths have been narrated in support of this view. What is established in the two Sahih collections, however, is the following:
“In the year of Khaybar, he allotted the horseman three shares: one for himself and two for his horse. The horses numbered two hundred, while the men numbered one thousand four hundred. He divided Khaybar into eighteen portions, with each hundred shares constituting one portion. He allotted six hundred shares to the cavalry, who numbered two hundred, and one thousand two hundred shares to one thousand two hundred men. Most of them rode camels, but no shares were allotted for camels in the year of Khaybar.” (1)
Those who permitted differential distribution said:
“Rather, equal distribution is the basic rule, but he sometimes allotted more to some than to others, demonstrating that differential distribution is permissible.”
This is the sounder position: that (2) equal distribution is the basic rule, while differential distribution is permissible when warranted by an overriding benefit.
Umar did not favor some over others out of personal desire or partiality. Rather, he distributed the wealth according to religious merit. He gave precedence to the earliest forerunners among the Muhājirīn and Ansār, then to those who came after them [from among] (3) the Companions, and then to those who came after them. He would allot himself and his relatives less than their peers; thus, he allotted his son and daughter less than people whom they surpassed in merit.