Section: If he takes from their houses, or outside of them, what has no value in their land, such as a whetstone, pens, stones, and medicines, he may take it and he is more entitled to it, even if it acquires value through his transporting or processing it. Ahmad textually stipulated something similar to this, and Makhul, al-Awza'i, and al-Shafi'i held this view. Al-Thawri said: If he brings it to the Abode of Islam, he turns it over to the spoils distribution; and if he processed it so it gained a price, he is given [a portion] according to his labor on it, and the remainder is for the distribution. Our argument is that the value was only acquired through his labor or his transporting, so it is not booty, just as if it had not acquired a value.

Section: If the one in charge of the distribution leaves something from the booty because of an inability to carry it, and says, "Whoever takes something, it is his," then whoever carries something, it is his. Ahmad textually stipulated this. He was asked about a group who gained much booty, and some household items remained that were neither sold nor bought, so the governor left them like real estate, pottery, and similar things; may a person take them for himself? He said: Yes, if they are abandoned and not bought. A similar view is held by Malik. Abu Talib narrated from him regarding goods they are unable to carry: If a man carries them, they are to be divided. This is the opinion of Ibrahim. Al-Khallal said: Abu Talib narrated this in three places; in one of them he agreed with his companions, and in another he disagreed with them. He said: I do not doubt that Abu Abd Allah said this initially, then it became clear to him later that the Imam has the right to permit it or prohibit it, and that they may take it if the Imam abandons it, provided he finds no one to carry it; [because if he finds no one to carry it] and is unable to carry it, it is in the position of that which has no value, so it becomes like that which we mentioned in the section before this one.

Section: If he finds buried treasure (rikaz) in their land, if it is in a place he can reach by himself, it is as if he found it in the Abode of Islam; it is subject to the khums (one-fifth tax), and the rest is his. If he is able to reach it only through the collective effort of the Muslims, it is