Social System §112-122; Economic System §123-169; Education Policy §170-180; Foreign Policy §181-191

The Constitution of the Caliphate State, Article 143: Zakah is collected from Muslims, and is taken from the wealth which the Shari’ah has specified such as money, the profits of trade, cattle and grains. It is not taken from anything which the Shari’ah did not mention. It is taken from every owner irrespective of whether they were legally responsible/accountable (Mukallaf) such as the mature, sane person or whether they were not legally responsible such as the child and the insane. The Zakah is placed in a specific section of the Bayt Al-Mal, and is not spent except upon one or more of the eight categories mentioned in the noble Quran.

The Constitution of the Caliphate State, Article 144:Jizya is collected from non-Muslims (people of Dhimma). It is to be taken from the adult men if they are capable of paying it, and it is not taken from women or children.

The Constitution of the Caliphate State, Article 145: Land tax is payable upon the Kharajiyyah land according to its capacity. Zakah is collected from the ‘Ushriyyah land according to the actual production.

The Constitution of the Caliphate State, Article 146:Muslims pay the taxes that the Shari’ah has permitted to be levied upon them in order to cover the expenditure of the Bayt Al-Mal, on the condition that it is levied on that which is surplus to the individual’s needs according to what is normal, and has to be sufficient to cover the needs of the State.

The Constitution of the Caliphate State, Article 147:The State has the right to impose taxes in order to undertake anything that the Shari’ah obligated upon the Ummah if the funds in the Bayt Al-Mal were insufficient since the obligation for funding it would be transferred onto the Ummah. The State has no right to impose a tax for the sake of whatever is not obligatory upon the Ummah to undertake, and so it is not permitted to collect fees for the courts or departments or to fulfil any service.

The Constitution of the Caliphate State, Article 148: The budget of the State has permanent chapters determined by Shari’ah rules. As for the sections of the budget, the amounts allocated for each section, and the issues of each sectioncovered by these amounts are left to the opinion of the Khalifah and his Ijtihad.

The Constitution of the Caliphate State, Article 149: The permanent sources of income for the Bayt Al-Mal are the booty, Jizya, land tax, a fifth of buried treasure, and Zakah. This income is collected continuously irrespective of whether there was a need or not.

The Constitution of the Caliphate State, Article 150: If the permanent revenues of the Bayt Al-Mal are not sufficient to cover the expenditure of the State, then it is possible to impose taxes upon the Muslims. It becomes obligatory to impose taxes as follows:

  • a. To fulfil the obligatory expenses upon the Bayt Al-Mal for the poor, needy, and wayfarers, and to undertake the obligation of Jihad.
  • b. To fulfil the obligatory expenses upon the Bayt Al-Mal for remunerations of the civil servants and soldiers, as well as compensation for the rulers.
  • c. To fulfil the obligatory expenses upon the Bayt Al-Mal to undertake the services and needs such as establishing roads, extracting water, building mosques, schools and hospitals.
  • d. To fulfil the obligatory expenses upon the Bayt Al-Mal which are necessary in case of a disaster which afflicted the subjects such as famine, floods and earthquakes.

The Constitution of the Caliphate State, Article 151: Money taken at the borders of the State from custom duties, income derived from public or State property, inheritance for which there is no inheritor and the assets of the apostates are all considered to be part of the revenue of the Bayt Al-Mal.