Arabic (العفو) for surplus or what exceeds a minimum/ sustenance limit. Literally, it has the meanings of amnesty, pardon, forgiveness, effacement, and so on. The term “al-afw” is used in the Qur’an (2:19) [“They ask thee (O Prophet) how much they are to spend (in the cause of Allah). Say: al-afw”.] in the context of instructing people to spend in the cause of Allah out of whatever is over and above genuine expenses or their usual needs. Some jurists have also applied the concept of al-afw to the code of taxation in the Islamic economy, where the Islamic state should tax people based on the income or wealth that are over and above their needs. Furthermore, some scholars recommended payment of alms out of surplus resources.

Al-afw is synonym with al-fadhl (i.e., what is left over after having met one’s own requirements).