It was in the month of Muharram in the twentieth year after hijrah that Hazrat Umar (radhiyallahu ‘anhu) decided to compile the register of those to whom the wealth of the Bayt-ul-Maal would be distributed. When the register was being compiled, he instructed that the names of the Banu Haashim be recorded first, following the sequence of those who were most closely related to Rasulullah (sallallahu ‘alaihi wasallam).
If there were people who were equal in their relationship to Rasulullah (sallallahu ‘alaihi wasallam), their names would be recorded according to the sequence in which they had accepted Islam, with those who had accepted Islam earlier being recorded first.
After the names of the Muhaajireen had been recorded, they then commenced recording the names of the Ansaar, and thus asked Hazrat Umar (radhiyallahu ‘anhu), “What sequence should we follow in recording the names of the Ansaar?” Hazrat Umar (radhiyallahu ‘anhu) replied, “Commence with the family of Hazrat Sa’d bin Mu‘aaz Al-Ash-hali (radhiyallahu ‘anhu) and follow the sequence of those who are most closely related to him.”
When stipulating the amounts that the people of the register would receive, Hazrat Umar (radhiyallahu ‘anhu) stipulated larger amounts for those who had accepted Islam first and those who had participated in more battles with Rasulullah (sallallahu ‘alaihi wasallam). Someone then mentioned to Hazrat Umar (radhiyallahu ‘anhu) that Hazrat Abu Bakr (radhiyallahu ‘anhu) would give equal shares to all the Sahaabah, and would not give larger amounts to some over others, Hazrat Umar (radhiyallahu ‘anhu) replied, “I will not give the same amount to the one who fought against Rasulullah (sallallahu ‘alaihi wasallam) and the one who fought with him (i.e. those who accepted Islam later on, after fighting against Rasulullah (sallallahu ‘alaihi wasallam), are not equal to those who accepted Islam in the initial stages).”
Hazrat Umar (radhiyallahu ‘anhu) commenced with the Sahaabah of the Muhaajireen and Ansaar who had participated in the Battle of Badr and stipulated 5000 dirhams annually for each of these Sahaabah, with their freed slaves receiving shares similar to them. He then stipulated 4000 dirhams per year for each of those Sahaabah who had accepted Islam in the same period as the Sahaabah of Badr, but did not participate in Badr. Among these Sahaabah were those who had performed hijrah to Abyssinia and those who participated in the Battle of Uhud.
He then stipulated 2000 dirhams for each child of the Sahaabah who had participated in Badr – except for Hazrat Hasan and Hazrat Husain (radhiyallahu ‘anhuma). On account of their relationship with Rasulullah (sallallahu ‘alaihi wasallam), he gave each of them the full share of 5000 dirhams which was the same share that their father, Hazrat ‘Ali (radhiyallahu ‘anhu), was receiving. Likewise, he stipulated 5000 dirhams for Hazrat ‘Abbaas (radhiyallahu ‘anhu) due to him being the uncle of Rasulullah (sallallahu ‘alaihi wasallam), even though he was not from the Muhaajireen and those Sahaabah who had participated in the Battle of Badr.
The only people for whom Hazrat Umar (radhiyallahu ‘anhu) allotted a larger share than the Sahaabah of Badr were the respected wives of Rasulullah (sallallahu ‘alaihi wasallam). Hazrat Umar (radhiyallahu ‘anhu) stipulated 12000 dirhams for each of them. (Tabaqaat Ibnu Sa’d vol. 3 pg. 225)