The Four Types of Earning and Spending – By Imaam Ibnul Qayyim [Rahimahullaah]
In The Name of Allaah, The Most Merciful, The Bestower of Mercy
Imaam Ibnul Qayyim [rahimahullaah] said: The Daraahim [i.e. monies] are four types:
 The dirham [i.e. money] that was earned in obedience to Allaah and spent to fulfil Allaah’s Rights. This is of the best Daraahim.
The dirham that was earned in disobedience to Allaah and spent in disobedience to Allaah. This one is the most evil of the Daraahim.
 The dirham that was earned by way of harming a Muslim and spent to harm a Muslim. This one is the same as [dirham number 2].
 The dirham that was earned by way of permissible means and spent on permissible desires. This one is neither for nor against [you].
This is the origin of the Daraahim.
[Source: Al-Fawaa-id: page: 247]