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:

[1] 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.

[2]The dirham that was earned in disobedience to Allaah and spent in disobedience to Allaah. This one is the most evil of the Daraahim.

[3] 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].

[4] 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]