Mallaka an bayyana shi a matsayin hukuncin Allah wanda ya shafi abu kansa ko wata amfani, wani al'amari da ke bukatar cewa mai shi yana da hakkin amfani da abin kuma ya karbi lada a kansa. Don haka, mallaka hukunce-hukuncen Allah ne wanda ake kimantawa ta fuskar abu ko amfani; wato izinin Mai shari'a (Ash-Shaari') ne. Tasarrufi (yin amfani da abubuwan da aka mallaka) wani al'amari ne da ke biyo bayan wannan hukuncin Allah, wato daga izinin Mai shari'a wanda ya ba mai mallakar hakkin amfani da abin da kuma samun lada a kansa. Don haka tasarrufi a kan abin da aka mallaka an takaita shi ta izinin Mai shari'a, domin mallakar kanta izinin Mai shari'a ne na amfani da abin, kuma tasarrufi yayi daidai da amfani da abin. Tunda dukiya mallakin Allah ne (swt), kuma Ya (swt) ya nada mutum ya yi amfani da wannan dukiya da izininSa (swt), to mallakar mutum ga dukiya tana kama da aikin da yake yi don amfani da dukiyar da kuma saka ta (zuba jari), maimakon ta zama mallakinsa na hakika. Wannan saboda idan mutum ya mallaki dukiya, yana yin hakan ne domin ya amfana da ita, kuma an takaita shi a cikin 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 koda kuwa ya mallake shi. Shaidar hakan ita ce, idan ya tasarrufa da shi ta hanyar amfani da shi ba bisa ka'ida ba, kamar amfani da shi cikin wauta ko almubazzaranci, to Gwamnati na da hakkin hana shi samun damar dukiyar da kuma hana shi tasarrufi da ita, ta haka ana hana shi nauyin tasarrufin da aka ba shi. Saboda haka, tasarrufi da abin da amfani da shi wani al'amari ne da mallaka ke nunawa, ko kuma sakamakon wannan mallakar ne. Tasarrufi a kan abin da aka mallaka ya hada da hakkin kara dukiyar (zuba jari) da hakkin kashe ta don bukatun rayuwa da kuma bayar da kyauta.

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.