What is the truth regarding Omar (may Allah be pleased with him) revoking the share of "those whose hearts are to be reconciled" from zakat, suspending the Hadd (punishment) for theft during the Year of the Ash, and suspending the Hadd for apostasy? Is what was narrated about the Umarian Covenant authentic? And is his action in this regard to be rejected for contradicting explicit texts?

Umar ibn al-Khattab, may Allah be pleased with him, possessed a great deal of knowledge and understanding, and the hadiths demonstrate his knowledge and his eagerness to follow the truth. Divine revelation concurred with his independent reasoning (ijtihad) on many issues. Scholars have differed on some matters regarding which Umar exercised ijtihad, such as the issue of those whose hearts are to be reconciled (al-mu'allafatu qulubuhum). Some scholars believe that their share [of zakat] remains, while others hold that it has been discontinued due to the strength and might of Islam. As for the apostate, Umar was of the opinion that he should be given three days to repent before being executed if he does not recant, and this is what the Companions agreed upon and acted upon. The evidence for executing him is the Prophet's saying, peace and blessings be upon him: "Whoever changes his religion, kill him." However, repentance nullifies the death penalty.