He did not mention a fifth. When 'Umar recited this verse, he said: This encompasses the Muslims. The basis for the first opinion is the saying of Allah the Almighty: {Whatever Allah restored to His Messenger from the people of the towns is for Allah, and for the Messenger, and for the near of kin, and the orphans, and the needy, and the wayfarer, so that it may not circulate only among the rich among you.} The apparent meaning of this is that it is all for these people, who are the people of the fifth, and reports came from 'Umar indicating the participation of all Muslims in it. Therefore, it is necessary to reconcile between them so that the verse and the reports do not contradict or conflict; and in mandating the fifth in it, there is a reconciliation and harmonization between them, for its fifth is for those named in the verse, and the rest of it is diverted to those in the report, like war booty. And because it is communal wealth gained by dominance, it must be subject to the fifth, like war booty and 'rikaz' (buried treasure). Al-Bara' ibn 'Azib reported: I met my uncle, who had the banner, so I asked: Where to? He said: The Messenger of Allah, peace and blessings of Allah be upon him, sent me to a man who had married his father's wife, to strike his neck and take a fifth of his wealth.

Second Section: That war booty is subject to the fifth, and there is no disagreement among the people of knowledge regarding this, praise be to Allah. The Noble Book has spoken of it, for Allah the Almighty said: {And know that anything you take as war booty, then for Allah is its fifth}. However, there is disagreement on some things; among them is the 'salab' (spoils taken from a slain enemy) of the killer. Most of the people of knowledge hold that it is not subject to the fifth, for 'Umar, may Allah be pleased with him, said: We used not to take a fifth of the 'salab'. And the saying of the Prophet, peace and blessings of Allah be upon him: "Whoever kills a combatant, he has his 'salab'", implies that it is entirely his; if a fifth were taken from it, it would not be entirely