Al-Shafi‘i, the founder of the Shafii madhhab (school of thought) of Sunni Islam, provided two scenarios on how 20% khums tax on seized raid and war booty was to be spent. He explained that during the time Muhammad was alive, khums was divided into five portions, the first portion was for Allah and his messenger and given to Muhammad, the second portion was for Muhammad's family members, the remaining three to the Muslim poor, orphans and wayfarers. After Muhammad's death, the khums tax was divided into four portions, one for the family of Muhammad, and the other three for the general good of all Muslims.