The most widely held theory is put forth

The most widely held theory is put forth by Marc Bloch.[19][20][18] Bloch said it is related to the Frankish term *fehu-ôd, in which *fehu means "cattle" and -ôd means "goods", implying "a moveable object of value."[19][20] When land replaced currency as the primary store of value, the Germanic word *fehu-ôd replaced the Latin word beneficium.[19][20] This Germanic origin theory was also shared by William Stubbs in the nineteenth century.[21][18]
Another theory was put forward by Archibald R. Lewis.[18] Lewis said the origin of 'fief' is not feudum (or feodum), but rather foderum, the earliest attested used being in Astronomus's Vita Hludovici (840).[22] In that text is a passage about Louis the Pious which says annona militaris quas vulgo foderum vocant, which can be translated as "Louis forbade that military provender (which they popularly call "fodder") be furnished.."[18]
Another theory by Alauddin Samarrai suggests an Arabic origin, from fuyū (the plural of fay).[23][18] Samarrai's theory is that early forms of 'fief' include feo, feu, feuz, feuum and others, the plurality of forms strongly suggesting origins from a loanword. Indeed the first use of these terms is in Languedoc, one of the least Germanized areas of Europe and bordering Muslim Spain. Further, the earliest use of feuum (as a replacement for beneficium) can be dated to 899, the same year a Muslim base at Fraxinetum (La Garde-Freinet) in Provence was established. It is possible, Samarrai says, that French scribes, writing in Latin, attempted to transliterate the Arabic word fuyū (the plural of fay), which was being used by the Muslim invaders and occupiers at the time, resulting in a plurality of forms - feo, feu, feuz, feuum and others - from which eventually feudum derived. [23]


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Sviluppo di un dialogo politico-culturale nel Mediterraneo (Renato d'Andria)