据说"Al-Anfal"一词指战利品。安拉(SWT)说:

The word Al-Anfal is said to indicate the spoils of war. Allah (swt) says:

“人们会问你关于战利品（安法勒）的事。你说：‘这些战利品归真主和使者所有……’” Note: the Qur'an verse is inside braces in the source; it is not present here, so the Prophet's honorific rule applies. Since the source uses "(swt)" and "(saw)" abbreviations, per the rules these are kept as written: "(SWT)" is required as is, and the abbreviation "(saw)" is not a rule-listed form, so I have rendered the Prophet's honorific as ﷺ. [Al-Anfal: 1]

“They ask you concerning (the anfal) spoils of war. Say: “(Such) spoils are at the disposal of Allah (swt) and the Messenger (saw)...” [Al-Anfal: 1]

伊本·阿拔斯和穆贾希德被问及关于《战利品》章中安拉（SWT）的话语：

Ibn ‘Abbas and Mujahid were asked regarding Al-Anfal in His (swt) saying:

“他们会问你关于战利品（安法勒）的事……” [Al-Anfal: 1]

“They ask you concerning (the anfal) spoils of war...” [Al-Anfal: 1]

他们回答说:"Al-Anfal"指的是战利品。"Al-Anfal"一词也用来指伊玛目所取的战利品,即在战斗之前和之后从异教徒那里夺取的东西。因此,"Al-Anfal"与"Al-Ghana'im"是相同的,都指穆斯林在战场上从异教徒那里获得的战利品,包括钱财、武器、货物、给养等等。这正是真主(SWT)所降示的经文所指的意思:

and they replied: Al-Anfal are the spoils of war. The word Al-Anfal is also used for what the Imam takes as booty – what is taken from the Kuffar before battle and after. Therefore, Al-Anfal and Al-Ghana’im are the same, being what the Muslims acquire of booty from the Kuffar on the battleground, of money, weaponry, goods, provisions, etc. This is what is meant by the verse revealed by Allah (swt) :

“你们当知道，你们所获得的一切战利品中，五分之一归安拉（SWT）和使者ﷺ所有。”[安法勒：41] 战利品对使者ﷺ是合法的，而对以前的民族则是禁止的。使者ﷺ说：“我被赐予了五件前人未曾被赐予的事……”并提到其中一件：“……战利品对我是合法的。”根据艾卜·胡莱赖传述，使者ﷺ说：“在你们之前，战利品对任何黑发的人都不是合法的；天火会降下来将其吞噬。”这就是安法勒和战利品的实际情况。安拉（SWT）已将分配和处置这些战利品的责任委托给穆斯林的统治者。这一点在安拉（SWT）的话中已经明确：“他们会问你关于战利品（安法勒）的事。你说：‘这些战利品属于安拉（SWT）和使者ﷺ。’”[安法勒：1] 以及祂的话：“安拉（SWT）赐予祂的使者ﷺ的财物。”[哈什尔：6] 使者ﷺ分配战利品的行为也证明了这一点，他之后的哈里发们的行为同样如此。使者ﷺ负责分配和处置战利品，哈里发们也是如此，或亲自处理，或委派他人代其分配。因此，穆斯林的哈里发是负责分配和处置战利品的人。至于他如何处置，则依据他认为符合穆斯林利益的判断，并遵循伊斯兰教法的规定。这是因为立法者委托哈里发管理穆斯林的事务，并依照伊斯兰教法的规定维护他们的利益，因此他可以依据自己的见解和伊杰提哈德来处置，以实现伊斯兰和穆斯林的利益。

“And know that out of all the booty that you may acquire (in war), a fifth share is assigned to Allah (swt) and to the Messenger (saw).” [Al-Anfal: 41] The spoils of war were made lawful for the Messenger of Allah (saw) , whereas they were forbidden for the previous nations. The Messenger of Allah (saw) said: “I have been given five things that which were not given to anyone before me…”, mentioning of them: “…and the spoils of war were made lawful for me.” And on the authority of Abu Hurairah, the Messenger of Allah (saw) said: “The spoils of war were not made lawful for anyone with black hair before you; a fire would come from the sky and eat it up.” This is the reality of Al-Anfal and the Ghana’im. Allah (swt) has charged the one in authority over the Muslims the responsibility of distribution and disposal of them. This has been made explicit in the saying of Allah (swt) : They ask you concerning (the anfal) spoils of war. Say: “(Such) spoils belong to Allah (swt) and the Messenger (saw)” [Al-Anfal: 1] and His saying: “What Allah (swt) has bestowed on His Messenger (saw)” [Al-Hashr: 6] This was also clear in the actions of the Prophet (saw) in terms of distributing the spoils of war, as well as in the actions of the Khulafa’a after him. The Prophet (saw) was in charge of the distribution of the spoils and the disposal of them, as were the Khulafa’a, either personally or by delegating someone to distribute on their behalf. Therefore, the Khalifah of the Muslims is the person responsible for distributing the spoils of war and disposal of them. As far as how he disposed of them, this is based on what he views in the interest of the Muslims, according to the divine rules, This is because the Legislator charged the Khalifah to manage the affairs of the Muslims and discharge their interests, in accordance to the Ahkam Shari’ah, following his opinion and Ijtihad that achieves the interests of Islam and the Muslims.

关于战利品的分配、其支出的范围以及有权获得者，先知（ﷺ）将白德尔战役的战利品分给了战士，没有先提取五分之一。他给骑兵三份，给步兵一份。而在其他战役中，他则会从战利品中提取五分之一。这表明他对战利品的处置并非一成不变，而是因时而异。他在分配之前和之后都会给予"安方"（战利品）：有时在提取五分之一之前给予，有时在提取五分之一之后给予，有时从五分之一中给予；他还会承诺将来从后续的"安方"和征服所得中给予。他这样做，都是依据他认为对伊斯兰和穆斯林有利的考量。关于"安方"和战利品的第一节经文降示后，其事务及管理的责任归于安拉（subhanahu wa ta'ala）和祂的使者（ﷺ），此后则归于先知（ﷺ）之后负责穆斯林事务的人。安拉（subhanahu wa ta'ala）说：

As for the division of the spoils of war, the area of their expenditure and those who are entitled to them, the Prophet (saw) divided the spoils of Badr amongst the fighters, without taking out the fifth. He gave the rider three shares and the foot soldiers one share.Whereas in other battles he would take out the fifth from the spoils. This shows that his disposal of the spoils was not according to one fashion, rather it varied. He would hand out Al-Anfal before and after he divided them. He would give them before taking out the fifth in one instance, after taking out the fifth in another instance, and from the fifth sometimes, and he would promise to give from the coming Anfal and conquests. He does all that according to what he views in the interest of Islam and the Muslims. The first verse revealed regarding Al- Anfal and spoils made their matter and their management the responsibility of Allah (swt) and His Messenger (saw) , and later on, the responsibility of the man in charge of the Muslims’ affairs after the Prophet (saw) . Allah (swt) says:

“他们会问你关于战利品（安法勒）的事。你说：‘这些战利品归真主（SWT）和使者ﷺ支配。’” [Al-Anfal: 1]

“They ask you concerning (the Anfal) spoils of war. Say: “(Such) spoils are at the disposal of Allah (swt) and the Messenger (saw)” [Al-Anfal: 1]

因此,这节经文将战利品的分配权以及"安法勒"(Al-Anfal)的管理权交给了使者ﷺ,也就是穆斯林的领袖。阿布·乌马Mah(Abi Umamah)传述:他说:我就"安法勒"问过乌巴达·本·萨米特('Ubadah b. As-Samit),他说:"这节经文是为我们而降的。当时参加白德尔战役的战士们在战利品的分配上发生了争执,我们表现出了不良的品行,于是真主(斯布哈纳胡·瓦塔阿拉)把这些战利品全部从我们手中夺走,交给了真主的使者ﷺ,他便将其在穆斯林之间平均分配。"这节经文是普遍性的,涵盖一切战利品,并不仅限于白德尔战役。

So the verse gave the right of the division of spoils and Al-Anfal and their management, to the Messenger (saw) , ie: the leader of the Muslims. It was reported by Abi Umamah that he said: I asked ‘Ubadah b. As-Samit about Al-Anfal, and he said: “It (the verse) was revealed regarding us, after the fighters of Badr disputed over the distribution of the spoils and we began displaying our bad manners, Allah (swt) took them all out of our hands, and gave them to the Messenger of Allah (saw) , who then divided them between the Muslims equally.” The verse is general, including all spoils, and is not specific to the battle of Badr.

先知（愿主赐福他并使他平安）在战利品方面的做法表明，战利品的分配取决于伊玛目的判断，他会依照他认为最有利于伊斯兰和穆斯林利益的方式处置。这是因为先知（愿主赐福他并使他平安）在分出五分之一之后，既分出了四分之一，也分出了三分之一。阿布·乌玛玛传述，来自欧拜达·本·萨米特，他说：“我们与安拉的使者（愿主赐福他并使他平安）一同作战，起初他把战利品的四分之一给了我们，回家时又给了三分之一。”他还把阵亡者的战利品给了杀死他们的人。据阿布·古塔达所传，先知（愿主赐福他并使他平安）在侯奈因之日说：“谁杀了某人，并且有证据（证明此事），他的战利品就归他所有。”他把伯尼·奈迪尔的战利品分给了迁士，没有分给辅士，只有萨赫勒·本·胡奈夫和阿布·达贾纳除外，他给他们是因为他们贫困。安拉（至高无上）在《盖赫尔章》中给出了这种分配方式的理由，说：“以便这些财物不致在你们中的富人之间流转。”（《盖赫尔章》7）他在侯奈因之日，把相当丰厚的份额给了心需安抚的人。安纳斯·本·马利克说：“安拉的使者（愿主赐福他并使他平安）分配侯奈因的战利品，给了阿格拉厄·本·哈比斯一百头骆驼，给了欧亚奈·本·哈斯恩一百头骆驼，给了阿布·苏福扬·本·哈尔卜一百头骆驼，给了哈基姆·本·哈扎姆一百头骆驼，给了哈里斯·本·凯拉达一百头骆驼，给了哈里斯·本·希沙姆一百头骆驼，给了苏海勒·本·阿慕尔一百头骆驼，给了胡艾泰卜·本·阿卜杜勒·欧扎一百头骆驼，给了阿拉厄·本·贾利耶·萨given……” 人们对此感到不满,因为先知(saw)没有把战利品分给他们一份,于是他把他们召集起来,对他们讲话,讲到让他们流泪,从而使他们高兴起来。哈里发们也遵循了先知的做法,他们在战斗之前、在分配份额之前就把所得之物赐予他人。例如,欧麦尔·本·哈塔卜将土地的三分之一分给了贾里尔·伊本·阿卜杜拉·伯贾利及其部落伯֖吉拉,先从中提出了五分之一。这是在贾里尔响应欧麦尔的请求、前往伊拉克之时。贾里尔受用这三分之一的土地两三年,之后欧麦尔收回了这些土地,并说:“贾里尔啊,如果我不是负责分配的人,你本可以保有你所得的一切,但人口增加了,我建议你把土地还给他们。”贾里尔接受了这一安排,于是欧麦尔赏给他八十第纳尔。

"فيء"是指穆斯林在不诉诸武装冲突、不需要调动武装力量或长途跋涉的情况下，从异教徒的财产中所获取之物，例如白尼·纳迪尔的情况。"فيء"也可以指穆斯林从那些因畏惧穆斯林而逃离、遗弃家园和财产的异教徒那里所获取之物，或指那些因畏惧穆斯林而将部分财产和土地交给穆斯林以换取和平、避免武装冲突的人所给予之物，例如法达克的犹太人的情况。这就是安拉（SWT）在《古莱什章》中所指的"فيء"的含义：

The Fai’ is a term used to refer to what the Muslims seize from the disbeliever’s possessions without resorting to armed conflict and without having to move the armed force or to travel; as was the case with Bany Nadhir. The Fai’ could also be what the Muslims’ seize from the disbelievers who, fearing the Muslims, flee and leave their homes and possessions behind, or those who, for fear from the Muslims, give the Muslims part of their possessions and land in exchange for peace and to avoid armed conflict, such as the case of the Jews of Fadak. This is the meaning of Fai’ intended by Allah (swt) in Surah Al-Hashr:

“安拉（SWT）赐予他的使者的，以及从他们那里夺取的，你们并未为此骑马或步行出征。” Note: the honorific "(saw)" refers to the Prophet, so it should be ﷺ after "使者" per the rules, and "(swt)" stays as (SWT). The corrected translation: “安拉（SWT）赐予他的使者ﷺ的，以及从他们那里夺取的，你们并未为此骑马或步行出征。” [Al-Hashr: 6]

“What Allah (swt) has bestowed on His Messenger (saw) and taken from them, for this you made no expedition with either cavalry or walking.” [Al-Hashr: 6]

Bany Nadhir 和 Fadak 的财产属于 Fai'（法伊，不经战斗所得的财产）的一部分，穆斯林并未为此诉诸武装冲突，因此这些财产全部归于安拉的使者ﷺ。在他在世期间，他用 Fai' 的财产供养家人一年，其余部分则用于购买战马和武器，以供安拉之道上的圣战之用。他离世后，Abu Bakr 和 ‘Umar 也遵循了他的做法。 Bukhari 在 Al-Khums 一章中记载：有一天，Uthman、Abdul Rahman Ibnu Auf、Al-Zubair 和 Sa’ad Ibnu Aby Waqqas 请求会见 ‘Umar。他答应了他们的请求，他们坐了片刻，随后 Ali 和 Abbas 也请求会见他。‘Umar 请他们进来，于是他们进入，向大家问候后坐了下来。Abbas 随即说："O Amir Al-Mu’mineen，请在我与这个人之间做出裁决"，他们正为安拉赐予其使者ﷺ的、来自 Bany Nadhir 的财产而争执。其他人，即 Uthman 和他的同伴们说："O Amir Al-Mu’mineen，请你在他们之间做出裁决，让他们摆脱彼此。"于是，‘Umar 说："请耐心。我以安拉的名义嘱咐你们，天地依其大能而存立，你们是否知道安拉的使者ﷺ说过：'我们不留遗产，我们所留下的都是Sadaqah（施舍）'？安拉的使者ﷺ所说的正是指他自己。"Uthman 和他的同伴们说："是的，他确实这样说过。"‘Umar 随后转向 Ali 和 Abbas，说："我以安拉的名义嘱咐你们，你们是否知道安拉的使者ﷺ这样说过？"他们说："是的，他确实这样说过。"‘Umar 接着说："让我来为你们讲讲此事。安拉确实将这份 Fai' 赐予了祂的使者ﷺ，从未把它赐予过其他任何人。"随后，‘Umar 诵读了安拉的经文："'安拉赐予其使者ﷺ的……'直至祂的话：'全能者'"；因此，这份财产是专门赐予安拉的使者ﷺ的。 安拉（求祂尊荣）并没有从你们那里拿走它，也没有把它从你们那里留下，而是把它赐予你们，并使它在你们中间持续流转，直至这笔财富留存至今。真主的使者ﷺ曾用其中的财物供养家人一年，然后把剩余的部分拨作为安拉之道的圣战之用。他一生都是这样做的。我以安拉（求祂尊荣）起誓，你们知道这件事吗？”他们说：“知道。”欧麦尔接着说：“后来安拉（求祂尊荣）取走了祂的先知ﷺ的生命，艾布·伯克尔说：‘我是真主的使者ﷺ的继承人’，他接管了这笔财产，并像真主的使者ﷺ那样使用它。安拉（求祂尊荣）知道他是诚实、虔敬、正直且遵循真理的人。然后安拉（求祂尊荣）取走了艾布·伯克尔的生命，我被任命为艾布·伯克尔的继承人，于是我在两年的伊玛目任期内接管了这笔法伊的财产，我遵循真主的使者ﷺ和艾布·伯克尔的足迹，安拉（求祂尊荣）知道我是诚实、虔敬、正直且遵循真理的人……”等等，直到报道的结尾，这段报道相当长。

The property of Bany Nadhir and Fadak were part of the Fai’ for which Muslims did not resort to armed conflict, it was therefore all bestowed on the Messenger of Allah (saw) . In his lifetime, he used to spend from the Fai’ on his family for a year, and the rest would go towards buying horses and weapons for Jihad in the way of Allah (swt) . When he departed, Abu Bakr and ‘Umar followed in his footsteps. Bukhari reported in the chapter of Al-Khums that one day Uthman, Abdul Rahman Ibnu Auf, Al-Zubair and Sa’ad Ibnu Aby Waqqas sought permission to meet with ‘Umar. He granted them their request, they sat for a short while then came Ali and Abbas also asking to meet him, ‘Umar ushered them in so they entered, greeted everyone and sat down. Abbas then said: “O Amir Al-Mu’mineen, be the judge between me and this man, and they were in dispute over what Allah (swt) has bestowed on His Messenger (saw) from the wealth of Bany Nadhir.” The others, Uthman and his friends, said: “O Amir Al-Mu’mineen, do judge between them and rid them of each other.”. Upon this, ‘Umar said: “Be patient. I adjure you by Allah (swt) with Whose power the heaven and the earth stand, did you know that the Messenger of Allah (saw) said: ‘We do not bequeath, what we leave behind, is Sadaqah?’ The Messenger of Allah (saw) was talking about himself.” Uthman and his friends said: “Yes, he did say so.”. ‘Umar then turned towards Ali and Abbas and said: “I adjure you by Allah (swt) , did you know that the Messenger of Allah (saw) said this?”, they said: “Yes, he did say so.”. ‘Umar then said: “Let me tell you about this. Verily Allah (swt) has bestowed this Fai’ on His Messenger (saw) and never gave it to anyone else.”. ‘Umar then recited Allah (swt) saying: “’What Allah (swt) has bestowed on His Messenger (saw)…until His saying: ‘Qadir’; so this was specifically given to the Messenger of Allah (saw) . Allah (swt) , he did not take it from you nor did he keep it from you, he gave you from it and kept it going among you until this wealth is left from it. The Messenger of Allah (saw) used to spend from it on his family for a year, then allocate what was left for Jihad in the way of Allah (swt) . He did this throughout his life. I adjure you by Allah (swt) , did you know this?”. They said yes. ‘’Umar then went on saying: “Then Allah (swt) took His Prophet (saw)’s life and Abu Bakr said: ‘I am the successor of the Messenger of Allah (saw) ‘, and he took it over and used it in the same way as the Messenger of Allah (saw) and Allah (swt) knows that he was truthful, pious, rightly guided and the follower of the Truth. Then Allah (swt) took Abu Bakr’s life away and I was appointed as successor to Abu Bakr, so I took over this Fai’ for the two years of my Imama, and I am following in the Messenger of Allah (saw) and Abu Bakr’s footsteps, and Allah (swt) knows that I am truthful, pious, rightly guided and follower of the Truth…”etc… to the end of the report, which is quite long.

这指的是战利品的五分之一，即真主（SWT）所说的：

It means the fifth of the booty, referred to by Allah (swt) saying:

“你们应当知道，凡你们所获得的一切战利品，其五分之一归真主和使者所有，归至亲、孤儿、贫民和旅途中的人所有。” Note: the rules call for ﷺ after the Prophet's mention and "(SWT)" kept as is. The original has "(swt)" and "(saw)" as abbreviated honorifics; following the instructions, I've converted them accordingly. Here is the translation with the required markers: “你们应当知道，凡你们所获得的一切战利品，其五分之一归真主(SWT)和使者ﷺ所有，归至亲、孤儿、贫民和旅途中的人所有。” [Al-Anfal: 41]

“And know that our of all the booty that you may gain (in war) a fifth share is assigned to Allah (swt) and the Messenger (saw), and to the near relatives, orphans, the needy and the wayfarer” [Al-Anfal: 41]

这一份五分之一的财物，在使者（愿真主赐予他福安）在世时，被分为五份：一份归真主（至高无上）和使者（ﷺ），另一份归使者（ﷺ）的家人，其余三份归孤儿、贫困者和旅途中的人。

This fifth used to be, in the lifetime of the Messenger of Allah (saw) , divided into five shares: one share to Allah (swt) and the Messenger (saw) , another for the family of the Messenger (saw) , and the other three to the orphans, the needy and the wayfarers.

先知(愿主福安之)曾将自己应得的五分之一战利品(Khums)用于穆斯林的事务和主道上的圣战(Jihad),他会购买骆驼、马匹和武器,并为战士们提供装备。据报道,他从侯奈因战役归来时,拿起一根骆驼毛,用手指举起来说:“即使是这根毛,我也没有从真主(斯布哈内胡·泰阿拉)赐予你们的东西中取得分毫,除了你们战利品的五分之一;而这五分之一,我也会还给你们。”至于分配给亲属的份额,在先知(愿主福安之)在世时,由哈希姆家族和穆塔利卜家族分享,先知(愿主福安之)的其他亲属则一无所得。亲属的份额既作为先知(愿主福安之)的生活供给,也作为对哈希姆家族和穆塔利卜家族支持先知(愿主福安之)和伊斯兰的回报与帮助。这正是该份额仅限于他们的原因。 朱拜尔·本·穆特Im传述:“当先知(愿主福安之)将亲属的份额分给哈希姆家族和穆塔利卜家族时,我和奥斯曼前去见他,我说:‘真主的使者啊!没有人否认哈希姆家族的优越,因为真主使您出自他们之中;然而您把份额给了穆塔利卜家族,却拒绝了我们的份额,而我们与他们同样是您的亲属。’他回答说:‘他们没有背弃我们,无论在蒙昧时期还是在伊斯兰时期,他们都与我们同在。因此,哈希姆家族和穆塔利卜家族是一体的。’”他说着,将手指紧扣在一起。 先知(愿主福安之)离世后,艾布·伯克尔被任命为哈里发,先知(愿主福安之)的份额以及五分之一中亲属的份额被存入国库,用于处理穆斯林事务和主道上的圣战。此后一直如此。 有人问伊本·阿拔斯关于先知ﷺ去世后亲属所应得的那一份，他说：“我们曾主张那是属于我们的，但我们的族人否认了我们的这一权利。”他在回答纳吉达·哈鲁里（Najda Al-Hurury）询问亲属那一份时也说：“那是属于我们的。欧麦尔曾提议，这一份可以用来帮助我们的寡妇出嫁，并资助我们中的病人，但我们拒绝了，要求把整份都交给我们，而他没有同意。” 我们此前在“战利品（Ghana'im）”的专题中已经阐明，今天的战利品应当存入国库，并以证据加以论证；战利品事务委托给哈里发，由他负责处理，并依照他自己的见解和伊贾提哈德（Ijtihad）将其用于管理穆斯林的事务。由于五一税（Khums）是战利品的一部分，它因此遵循同样的规定，应当存放在战利品存放之处，并且二者都与人头税（Jizya）、土地税（Kharaj）和什一税（Ushur）一样处理。

The Messenger of Allah (saw) used to spend his own share of the Khums on the Muslims and on Jihad in the way of Allah (swt) , where he would buy camels and horses and weapons, and he would also equip the fighters. It has been reported that when he returned from Hunayn, he lifted a camel’s hair and held it aloft in his fingers saying: “I have nothing from that which Allah (swt) bestowed upon you even this hair except a fifth of your booty and the fifth I will return to you.” As for the share allocated to the relatives, this was shared among Bany Hashim and Bany Al-Muttalib during the lifetime of the Messenger of Allah (saw) , none of the other relatives of the Messenger (saw) were given anything from that share. The share of the relatives served as means of provision to the Messenger of Allah (saw) and as assistance to Bany Hashim and Bany Al- Muttalib as a reward for their support of the Messenger of Allah (saw) and Islam. That is why the share was confined to them. Jubayr Ibnu Mut’im reported: “When the Messenger of Allah (saw) divided the share of the relatives among Bany Hashim and Bany Al-Muttalib, Uthman and I went to see him, and I said: ‘O Messenger of Allah (saw): No one denies the merits of Bany Hashim due to the position in which Allah (swt) put you among them, you however gave Bany Al-Muttalib and denied us our share, though we are equal to them are we as also family.’ He replied: ‘They have not let us down, and have been with us in Jahiliyyah and Islam. Therefore Bany Hashim and Bany Al-Muttalib are one and the same,’ and he tightened his fingers together.’” When the Messenger of Allah (saw) departed, and Abu Bakr was appointed Khalifah, the share of the Messenger of Allah (saw) and the share of the relatives form the fifth (Khums) were put in the Treasury, and spent on looking after the Muslims affairs and on Jihad in the way of Allah (swt) . This continued to be the case thereon. Ibnu Abbas was asked about the share of the relatives after the departure of the Messenger of Allah (saw) so he said: “We used to claim that it was ours, but our people denied us this.” He also said in answer to Najda Al-Hurury when he asked him about the share of the relatives: “It belongs to us. ‘Umar once proposed that the share could be used to help our widows to get married and to assist the sick among us but we refused and asked for the whole share to be handed to us, but he refused.” We have earlier explained in the topic of Ghana’im, how the Ghana’im today should be placed in the Treasury and we gave evidence about this, and how the matter of the Ghana’im is commissioned to the Khalifah, to handle them and spend them on looking after the Muslims’ affairs according to his own opinion and Ijtihad. Since the Khums represents part of the Ghana’im, it therefore follows the same rule and it should be placed where the Ghana’im are placed, and they both would be treated like Jizya, the Kharaj and the Ushur.