al-Sha'bi, that a man found a thousand dinars buried outside of Medina, so he brought them to 'Umar ibn al-Khattab. He took the fifth from them, two hundred dinars, and gave the rest to the man. 'Umar began dividing the two hundred among the Muslims who were present until some of it remained. He said: "Where is the owner of the dinars?" He stood up to him, and 'Umar said: "Take these dinars, for they are yours." If it were zakat, he would have restricted it to its rightful recipients and would not have returned it to the one who found it. Furthermore, it is obligatory upon the dhimmi (protected subject), and zakat is not obligatory upon him. Also, it is wealth subject to the fifth from which the hand of the disbeliever has been removed, so it is similar to the fifth of booty.

Chapter: The fifth chapter is regarding upon whom the fifth is obligatory. It is upon everyone who finds it, whether a Muslim or a dhimmi, free or slave or mukatab (contracted slave), adult or child, sane or insane. However, if the one who finds it is a slave, it belongs to his master because it is an acquisition of wealth, so it is similar to gathering firewood or hunting. If he is a mukatab, he owns it and owes its fifth, because it is in the status of his own earnings. If he is a child or insane, it belongs to them, and their guardian pays it on their behalf. This is the opinion of most scholars. Ibn al-Mundhir said: All those scholars from whom we have recorded have reached consensus that the dhimmi is obligated to pay the fifth on the rikaz he finds. Malik, the people of Medina, al-Thawri, al-Awza'i, the people of Iraq from the scholars of ra'y (discretionary opinion), and others stated this. Al-Shafi'i said: The fifth is not obligatory except upon one for whom zakat is obligatory, because it is a form of zakat. It was narrated from him regarding the child and the woman that they do not possess the rikaz. Al-Thawri, al-Awza'i, and Abu 'Ubayd said: If the finder is a slave, he is given a portion of it, and he is not given the whole of it. Our evidence is the generality of his (peace be upon him) saying: "And in the rikaz is the fifth." For it indicates by its generality the obligation of the fifth in every rikaz