What categories of wealth fall under the purview of governors managing Muslim funds?
General Chapter
Al-Mughni
Book of Deposits
Primary text
The wealth managed by governors concerning Muslim funds is divided into three categories. Two categories are taken from the wealth of polytheists: Fay', which is wealth taken from a polytheist without cavalry or transport animals being dispatched against them (like abandoned property, Jizyah, land tax (Kharaj), and property of a deceased polytheist with no heir). The second is Ghanimah, which is wealth taken by force and combat from disbelievers. The third category is Sadaqah, which is wealth taken from a Muslim's property for purification, which is Zakah.
Supporting text
It is narrated that Umar (may Allah be pleased with him) read the verse concerning the distribution of Sadaqah (Quran 9:60), then the verse concerning the one-fifth share of Ghanimah (Quran 8:41), and finally the verse concerning Fay' (Quran 59:7-10), allocating each portion to its designated recipients, asserting that the remainder of Fay' belongs generally to all Muslims, even future generations.