Mallaka an bayyana shi a matsayin hukunci na Allah wanda ya shafi abu kansa ko wata amfani, wanda ke buƙatar cewa mai shi yana da ikon amfani da abin kuma ya karɓi lada saboda shi. Don haka, mallaka hukunci ne na Allah da aka kiyasta ta fuskar abu ko amfani; a takaice, izinin Mai Shari'a ne. Tasarrufi (sarrafa abubuwan da aka mallaka) wani al'amari ne da ke samuwa daga wannan hukunci na Allah, watau daga izinin Mai Shari'a wanda ya ba mai shi damar amfani da abin kuma ya samu lada saboda shi. Don haka tasarrufin abin da aka mallaka yana iyakance da izinin Mai Shari'a, domin mallaka da kanta izinin Mai Shari'a ne na amfani da abin, kuma tasarrufi daidai yake da amfani da abin. Tunda dukiya mallakin Allah ne, kuma Shi (SWT) ya naɗa mutum ya yi amfani da wannan dukiya da izininSa (SWT), to mallakar mutum ga dukiya kamar aiki ne da yake yi domin amfani da dukiyar da saka hannun jari a cikinta, ba mallaka ta gaskiya ba. Wannan saboda idan mutum ya mallaki dukiya, yana yin hakan ne domin ya amfana da ita, kuma an takaita shi da iyakokin Shari'a, ba a barshi yana da 'yanci a hanyoyin amfani da ita ba. Haka kuma ba shi da 'yanci a tasarrufin abin kansa ko da ya mallake shi. Shaidar haka ita ce, idan ya tasarrafa da shi ta hanyar amfani da shi ba bisa ka'ida ba, kamar ɓata shi ko almubazzaranci, to Gwamnati na da hakkin hana shi samun dukiyar da kuma hana shi tasarrufi da ita, don haka a hana shi nauyin tasarrufin da aka ba shi. Saboda haka, tasarrufin abin da amfani da shi wani al'amari ne da mallaka ke nuna shi, ko kuma sakamako ne na wannan mallaka. Tasarrufin abin da aka mallaka ya haɗa da haƙƙin ƙara dukiya (saka hannun jari) da haƙƙin kashe ta don bukatun rayuwa da kuma bayar da kyaututtuka.

Ownership has been defined as a divine rule concerning an object itself or a benefit, a matter which requires that its owner is entitled to use the thing and receive a recompense for it. Thus, the ownership is the divine rule estimated in terms of object or benefit; in other words it is the permission of the Lawgiver. The disposal (of the owned objects) is a matter, which therefore results from this divine rule, namely from the permission of the Lawgiver that entitled the owner to use the object and be compensated for it. The disposal of the owned thing is thus restricted by the permission of the Lawgiver because the ownership itself is the permission of the Lawgiver to use the object, and disposal is equivalent to using the object. Since property belongs to Allah (swt), and He (swt) appointed man to use this property with permission from Him (swt), then the individual’s ownership of a property is similar to a job He performs to use the property and to invest it, rather than owning it. This is because when the person owns a property He does so to benefit from it, and He is restricted in that by the limits of the Shar’a and not left free in his methods of utilisation. He is also not free in his disposal of the object itself even if He owned it. The evidence for this is that if He disposed of it by using it illegally such as using it foolishly or wastefully, the State has to deny Him access to the property and prevent Him from disposing of it, thus denying Him the responsibility for disposal which had been granted to him. Therefore, the disposal of the object and its usage is a matter which is implied by its ownership, or it is the effect of this ownership. The disposal of the owned thing includes the right of increasing (investing) the property and the right to spend it for living expenses and for giving gifts.