Wata hanyar mallakar dukiya kuma ita ce dukiyar da Gwamnati ke bayarwa daga dukiyar Baitul-Mal ga 'yan ƙasa domin biyan buƙatunsu ko kuma domin amfanin al'umma ta hanyar mallakarta. Dangane da biyan buƙatunsu, Gwamnati tana ba su dukiya da za su noma filaye da ita ko kuma su biya basussukansu. 'Umar bin Al-Khattab ya ba manoma a Iraƙi dukiya daga Baitul-Mal, wadda ta taimaka musu wajen shuka a wannan ƙasa da biyan buƙatunsu ba tare da an mayar da ita a gare shi ba. Shari'a ta sanya wa masu bashi haƙƙi a cikin dukiyar Zakka, wadda ake ba su daga cikinta domin biyan basussukansu idan ba su iya biyan su ba. Allah (SWT) ya ce:

Another means of property ownership is that property which the State gives from the Bait ul-Mal properties to the citizens in order to meet their needs or to benefit the community by their ownership. With regard to the meeting of their needs, the State grants them properties with which they cultivate lands or repay their debts. ’Umar bin Al-Khattab gave properties from the Bait ul-Mal to the farmers in Iraq, by which He helped them to plant on this land and to meet their needs without being reimbursed from them. Shar’a made for the debtors a right in the Zakat property, from which they are given to repay their debts if they were unable to do so. Allah (swt) said:

"and the debtors." [At-Tauba: 60] Dangane da amfanar al'umma daga dukiyar mutum, wannan yana faruwa ne idan Gwamnati ta bai wa 'yan ƙasarta daga cikin dukiyoyinta da ba a amfani da su, kamar Gwamnati ta ba da filin da ba shi da mai shi. Kamar yadda Annabi (ﷺ) ya yi lokacin da ya ba Abu Bakr da 'Umar wasu filaye lokacin da ya yi hijira zuwa Madina. Haka kuma Annabi (ﷺ) ya ba Az-Zubair wani faffadan fili na ƙasar da ba a noma ba ta al-Naqee'a, kamar yadda dokinsa zai iya gudu a cikinta, kuma Annabi (ﷺ) ya ba shi wata ƙasa mai bishiyoyi da dabino. Haka nan, Khulafa'u masu shiryarwa bayansa sun ba Musulmai filaye. Filin da Gwamnati ta bai wa mutum yakan zama mallakinsa ta wannan bayarwa. Domin al'umma tana buƙatar amfanin wannan dukiya, da taimakon mutum wajen amfani da ita, da kuma sanya ƙoƙarinsa na tunani da na jiki don amfanin al'umma ta hanyar mallakarsa. Kalmar bayarwa (Iqta'a) da ake amfani da ita a nan ta harshe ce da ma'anar malamai, kuma ba ta da alaƙa da tsarin Iqta'a na zamanin sarakuna da ake sani, wanda Musulunci bai taɓa amincewa da shi ba.

“and the debtors.” [At-Tauba: 60] With regards to benefiting the community from the individual property, this occurs when the State grants to its citizens from its unused properties, such as the State giving land, which has no owner. As the Prophet (pbuh) did when He gave Abu Bakr and ’Umar some land when He (pbuh) emigrated to Madinah. He (pbuh) also gave Az-Zubair a wide area of dead land of al-Naqee’a, as much as his horse could run in, and He (pbuh) also gave Him land which had trees and palms. Similarly the rightly guided Khulafaa after Him gave lands to the Muslims. This land which the State gives to the person becomes his property through this granting. For the community is in need of the benefit of this property, of facilitating the individual to utilise this property, and of employing his mental and physical efforts for the benefit of the community by means of its ownership. This term of granting (Iqta’a) used here is lingistic and jurist one, and it has no relation with the known feudal (Iqta’a) system which Islam never acknowledged.

Abin da Dawla ke rabawa mayaka daga cikin ganima, da abin da Imam ya ba su izinin riƙewa daga cikin dukiyar yaƙi, su ma misali ne na abin da Dawla take bai wa daidaikun mutane domin su mallake shi.

What the State distributes amongst the warriors from the booties, and what the Imam allows them to hold of the war spoils are also examples of what the State grants to the individuals for them to own.