To whom does the wealth of an apostate who dies or is killed while in a state of apostasy belong?
Chapter on Distant Kindred (Dhawu al-Arham)
Al-Mughni
Book of Inheritance Shares (Farā'id)
Primary text
The sound position in the madhhab, attributed to Ibn Abbas, Rabi'ah, Malik, Ibn Abi Layla, al-Shafi'i, Abu Thawr, and Ibn al-Mundhir, is that the wealth of the apostate becomes spoils (fay') belonging to the public treasury of the Muslims. This is supported by the actions of the two Rightly Guided Caliphs, as Zayd ibn Thabit was sent by Abu Bakr to divide the wealth of the apostates among their Muslim heirs. Because apostasy causes the transfer of ownership, it must transfer to the Muslim heirs, similar to inheritance upon death.
Supporting text
A differing opinion, attributed to Abu Bakr, Ali, Ibn Mas'ud, and the scholars of Iraq, holds that the wealth goes to the Muslim heirs. Some scholars, including al-Thawri, Abu Hanifah, al-Lu'lu'i, and Ishaq, stated that what the apostate acquired during apostasy is spoils, while prior wealth goes to heirs of the same religion, if any exist, otherwise it is spoils. Another narration from Ahmad suggests that the inheritance goes to those of his former religion, and if none remain, it is spoils, supported by Dawud, based on the principle that the apostate is a disbeliever whose heirs are those of his religion, like a combatant enemy.