Статья 102: Байт-уль-мал — отдел, который заведует всеми доходами и расходами, в соответствии законам шариата. Управляющий этим отделом называется хазину байт-уль-мал. В каждом вилаяте этот отдел имеет ведомства, управляющий которого называется сахибу байт-уль-мал.
Article 102: The treasury (Bayt Al-Mal) is the administration responsible for the revenues and expenditure in accordance with the Shari’ah rules in terms of their collection, storage and spending. The head of the office of the treasury is called the Treasurer of the Treasury (Khazin Bayt Al-Mal). The offices in the provinces fall under it and the head of each office is called the Trustee of the Treasury (Sahib Bayt Al-Mal).
Bayt Al-Mal is a noun made from a genitive construction. It is used to mean the place where the state’s revenues are kept until they are spent. It could mean the authority responsible for receiving and spending the funds entitled for Muslims.
We have adopted – as we explained earlier - that the governor is given a special authority that excludes the army, judiciary and funds. Thus, the whole army will be a central department (presided over by the Amir of Jihad). The judiciary will be a central department (known as judiciary) and the entire funds form a central department (known as the treasury), which is separate from any other organisation in the State, and is subordinate to the Khalifah as are the other organisations.
This is in addition to the fact that there are abundant evidences that the treasury was under the direct authority of the Messenger or the Khalifah, or whoever he appointed to preside over it. The Messenger of Allah would sometimes deal directly with the funds and he had a safe. He used to receive the funds, distribute them, and spend them in their due place. On other occasions he used to appoint somebody to take care of that. This is what the righteous Khulafaa’ used to do after him , where they either took charge of the treasury by themselves, or they delegated others to do that on their behalf.
The Messenger of Allah used to place the funds in the mosque, as Al-Bukhari narrated from Anas, he said:
«أُتِيَ النَّبِيُّ بِمَالٍ مِنَ الْبَحْرَيْنِ فَقَالَ: انْثُرُوهُ فِي الْمَسْجِدِ»
“Some funds were brought to the Prophet from Bahrain. He said: ‘Spread it out in the mosque.’”
He would sometimes put it in one of the rooms of his wives, as it was narrated by Al-Bukhari from Uqbah, he said:
«صَلَّيْتُ وَرَاءَ النَّبِيِّ بِالْمَدِينَةِ الْعَصْرَ، فَسَلَّمَ ثُمَّ قَامَ مُسْرِعًا، فَتَخَطَّى رِقَابَ النَّاسِ إِلَى بَعْضِ حُجَرِ نِسَائِهِ، فَفَزِعَ النَّاسُ مِنْ سُرْعَتِهِ، فَخَرَجَ عَلَيْهِمْ، فَرَأَى أَنَّهُمْ عَجِبُوا مِنْ سُرْعَتِهِ، فَقَالَ: ذَكَرْتُ شَـيْئًا مِنْ تِـبْرٍ عِنْدَنَا، فَكَرِهْتُ أَنْ يَحْبِسَنِي، فَأَمَرْتُ بِقِسْمَتِهِ»
“I offered the `Asr prayer behind the Prophetصلى الله عليه وآله وسلمat Medina. When he finished the prayer with Taslim, he got up hurriedly and went out by crossing the rows of the people to one of the dwellings of his wives. The people got scared at his speed . The Prophetصلى الله عليه وآله وسلمcame back and found the people surprised at his haste and said to them, "I remembered a piece of gold lying in my house and I did not like it to divert my attention from Allah's worship, so I have ordered it to be distributed (in charity)”.
With respect to keeping it in a safe - Muslim narrated from Umar (ra) that he said:
«... فَقُلْتُ لَهَا: أَيْنَ رَسُولُ اللهِ ؟ قَالَتْ: هُوَ فِي خِزَانَتِهِ فِي الْمَشْرُبَةِ ... فَنَظَرْتُ بِبَصَرِي فِي خِزَانَةِ رَسُولِ اللهِ فَإِذَا أَنَا بِقَبْضَةٍ مِنْ شَعِيرٍ نَحْوِ الصَّاعِ، وَمِثْلِهَا قَرَظًا فِي نَاحِيَةِ الْغُرْفَةِ وَإِذَا أَفِيقٌ مُعَلَّقٌ. قَالَ: فَابْتَدَرَتْ عَيْـنَايَ قَالَ: مَا يُبْكِيكَ يَا ابْنَ الْخَطَّابِ؟ قُلْتُ: يَا نَبِيَّ اللهِ، وَمَا لِي لاَ أَبْكِي وَهَذَا الْحَصِيرُ قَدْ أَثَّرَ فِي جَنْبِكَ، وَهَذِهِ خِزَانَتُكَ لا أَرَى فِيهَا إِلاَّ مَا أَرَى؟ ...»
“..So I said to her, ‘Where is the Messenger of Allah ?’ She said ‘He is in his safe in the wooden oriel.’ I gazed in the safe of the Messenger of Allah and I suddenly saw an amount of barley of about one sa' (a small cubic measure) and equal to that of tree fruits used for juice on one side of the room. I saw as well an un-tanned skin hanging in the room. My eyes wept. The Prophet said ‘What makes you weep, son of Al-Khattab?’ I said ‘O Prophet of Allah! Why I should not weep when this mat has influenced your side and this is your safe in which I do not see except that which I see…’.”
At the time of the righteous Khulafaa’, the place in which funds were kept came to be known as Bayt Al-Mal. Ibn Sa‘d mentioned in Al-Tabaqat from Sahl Ibn Abu Hathmah and others: “Abu Bakr used to have a house in Al-Sanh not guarded by anybody. So it was said to him, ‘Why do you not put somebody to guard it?’ He said, ‘It has a lock.’ He used to give out that which was in it until it became empty. When he moved to Madinah, he moved it and placed it in his house.” Hinad narrated in Al-Zuhd with a good chain from Anas, he said: “A person came to Umar and said, ‘O Leader of the Believers! Support me for I want to go in Jihad. Umar replied, ‘Hold his hand and take him to Bayt Al-Mal so he can take the funds he wants.”In Al-Sunan Al-Kubra by Al-Bayhaqi, which was authenticated by Ibn Hajar from ‘Abd Allah b. Wadi‘ah, said: “Salim, the servant of Abu Hudhayfah, was a servant to a woman from us called Salma bint Ye’ar, she freed him in her days of Jahiliyyah. When he was killed in Al-Yamamah, his heritage was brought to Umar Ibn Al-Khattab. So he called upon Wadi‘ah Ibn Khidham and said, ‘This is the heritage of your servant, and you deserve it more.’ He said, ‘O Leader of the Believers. Allah has made us of no need to him. Our woman has freed him unrestricted; so we do not want to bring disgrace to ourselves, (or to bring loss upon us) from his matter.’ So, Umar put his inheritance wealth in the Bayt Al-Mal.” Al-Bayhaqi and Al-Darimi narrated, and Ibn Hazm authenticated it: “Sufyan b. ‘Abd Allah b. Rabi’ah Al-Thaqafi found a leather bag and brought it to Umar b. Al-Khattab. He said, ‘Announce it for one year; and if it was recognised (by someone) then give it (to them), otherwise it is yours.’ No body recognised it, so he met him the next year and mentioned it to him. Umar said, ‘It is yours, for the Messenger of Allah ordered us to do that.’ He said, ‘I do not want it.’ Umar took it and put it in the Bayt Al-Mal.”Al-Darimi and Ibn Abi Shaybah narrated from ‘Abd Allah b. Amr who said: “A servant passed away at the time of Uthman without having a relative. So, he ordered that his wealth be put in Bayt Al-Mal.”Ibn ‘Abd Al-Barr narrated in Al-Istidhkar from Anas Ibn Sirin “Ali used to divide the funds until the Bayt Al-Mal became empty, then he would wash it and sit inside.”
This is in regards to the first meaning of Bayt Al-Mal, which is the place. With regards to the second meaning, which is the responsible authority, this is necessitated by the fact that the funds are sometimes not kept in a place, such as the lands, oil wells, gas wells, mines, and the charity funds that are taken from the wealth and paid to its deserving people without being kept in a place. The Bayt Al-Mal is sometimes used to mean the responsible authority as narrated by Al-Bayhaqi in Sunan, Ahmad in Al-Musnad, and ‘Abd Al-Razzaq in His Musannaf, from Lahiq Ibn Hameed “Ibn Mas’ood was sent to preside over the judiciary and Bayt Al-Mal.” It would not mean that Umar (ra) sent him as a doorman to the Bayt Al-Mal, but rather he meant that he was responsible to collect and spend the funds. This is the same meaning as narrated by Ibn Al-Mubarak in Al-Zuhd from Al-Hasan, when the leaders of Basra came with Abu Musa Al-Ash‘ari and requested him to assign food for them. He said, in concluding his words to them: ‘O Leaders! I have assigned two sheep and two patches of arable land to you from the Bayt Al-Mal’; thus it can mean the responsible authority.
The one that disposes of the revenues and deals with the expenses of Bayt Al-Mal is the Khalifah.
The Messenger of Allah was the one that received the donations of ‘Uthman (ra) to the army of hardship (‘Usrah) in his lap. Ahmad narrated and Al-Tirmidhi reported a narration - they considered it to be Hasan Gharib, and Al-Hakim authenticated it and Al-Dhahabi agreed with him - from ‘Abd al Rahman b. Samrah that he said:
(جَاءَ عُثْمَانُ بْنُ عَفَّانَ إِلَى النَّبِيِّ بِأَلْفِ دِينَارٍ فِي ثَوْبِهِ حِينَ جَهَّزَ النَّبِيُّ جَيْشَ الْعُسْرَةِ قَالَ فَصَـبَّهَا فِي حِجْرِ النَّبِيِّ فَجَعَلَ النَّبِيُّ يُقَلِّـبُهَا بِيَدِهِ وَيَقُولُ:«مَا ضَرَّ ابْنَ عَفَّانَ مَا عَمِلَ بَعْدَ الْيَوْمِ» يُرَدِّدُهَا مِرَارًا)
“‘Uthman came to the Prophet with one thousand dinars when he prepared the Army of the Hardship (Tabuk) and he emptied it in the lap of the Prophet . He said the Prophet started to turn them around and say: ‘Uthman will not be harmed by any work he does after today, and he repeated it many times”.He used sometimes to divide them by himself. Al-Bukhari narrated from Anas:
«أُتِيَ النَّبِيُّ بِمَالٍ مِنَ الْبَحْرَيْنِ فَقَالَ: انْثُرُوهُ فِي الْمَسْجِدِ ... فَلَمَّا قَضَى الصَّلاةَ جَاءَ فَجَلَسَ إِلَيْهِ، فَمَا كَانَ يَرَى أَحَدًا إِلاَّ أَعْطَاهُ ... فَمَا قَامَ رَسُولُ اللَّهِ وَثَمَّ مِنْهَا دِرْهَمٌ»
“Funds from Bahrain were brought to the Prophet . He said ‘spread them out in the mosque’. When he finished the prayer, he sat down close to them and left nobody he saw without giving him… when the Messenger of Allah stood up, there was not a single dirham left with them”.
Abu Bakr (ra) took responsibility of dividing by himself the funds coming from Bahrain. Al-Bukhari narrated from Jabir who said:
(قَالَ رَسُولُ اللَّهِصلى الله عليه وآله وسلم: «لَوْ قَدْ جَاءَنِي مَالُ الْبَحْرَيْنِ، لَقَدْ أَعْطَيـْتُكَ هَكَذَا وَهَكَذَا وَهَكَذَا»، فَلَمْ يَجِئْ حَـتَّى قُبِضَ النَّبِيُّ ، فَلَمَّا جَاءَ مَالُ الْبَحْرَيْنِ أَمَرَ أَبُو بَكْرٍ مُنَادِيًا فَنَادَى: مَنْ كَانَ لَهُ عِنْدَ رَسُولِ اللَّهِ دَيْنٌ أَوْ عِدَةٌ فَلْيَأْتِنَا، فَأَتَيْـتُهُ فَقُلْتُ: إِنَّ رَسُولَ اللَّهِ قَالَ: لِي كَذَا وَكَذَا، فَحَثَا لِي ثَلاَثاً ...)
“The Messenger of Allah said: ‘If funds come from Bahrain, I will give you thus and thus and thus. When the Messenger of Allah died and the funds came from Bahrain, Abu Bakr ordered somebody to call: Whoever has some debt or something with the Messenger of Allah let him come to us. I went to him and said: the Messenger of Allah said: ‘for me is thus and thus, so he gave me (of money) three times...’”
In the narration mentioned above of Sufyan Al-Thaqafi regarding the leather bag which he found and announced to Umar (ra): “Umar took it and put it in the Bayt Al-Mal”. Al-Shafi‘i reported in Al-Umm “More than one of the scholars told us that when the spoils of Iraq reached Umar Ibn Al-Khattab, the trustee of the Bayt Al-Mal told him, ‘let me put them in the Bayt Al-Mal’. He said: ‘No! By the Lord of the Ka’bah, it will not be kept in any house until I have divided it.’ So he ordered it should be put in the mosque, and leather mats were put on top of it and men from the Muhajir and Al-Ansar guarded it. In the morning, Al-‘Abbas b. ‘Abd Al-Muttalib and ‘Abd Al-Rahman b. ‘Awf went out with him, he was either holding the hand of one of them, or one of them was holding his hand. When they saw him, they removed the leather mats away from the funds. So, he saw a scene he never saw before. He saw the gold, sapphire, crystals, and pearl sparkling and he cried. One of them said to him, ‘By Allah! This is not a day of crying, rather a day of praising and delight.’ He said ‘By Allah! I did not think of it your way. Rather, such funds will not increase in any people except their harm falls between them.’ Then he turned to the Qiblah, rose up his hands and said, ‘O my Lord! I seek protection with you from being allured, for I hear You (swt) saying:
((سَنَسْتَدْرِجُهُمْ مِنْ حَيْثُ لَا يَعْلَمُونَ))
“But those who deny Our signs - We will progressively lead them [to destruction] from where they do not know.”. (TMQ 7:183).Then he said, ‘Where is Suraqah Ibn Ja’sham?’ He was brought to him while his arms were hairy and slim. He gave him the two bracelets of Kisra. He said, ‘Wear them’ and he did. He then said, ‘Allah is great.’ He said, ‘Allah is Great’ He said, ‘Say all Praise is to Allah, who wrested them from Kisra Ibn Hirmiz and dressed Suraqah b. Ja‘sham with them, a Bedouin from Bani Midlij.’ He started to turn over the funds with a stick and said, ‘Indeed the one that rendered that is honest.’ A man said to him, ‘Let me tell you, you are the trustee of Allah (ameen), and they render to you that which you rendered to Allah. So, if you reveled they would revel.’ He said, ‘You said the truth.’ then he distributed it”. We mentioned before also the narration of ‘Abd Allah b. Amr as reported by Al-Darimi “A servant passed away at the time of Uthman without having a relative. So, he ordered that his wealth be put in Bayt Al-Mal”. This is aside from the narration of Anas Ibn Sirin in Al-Istidhkar that “Ali used to divide the funds until the Bayt Al-Mal became empty, then he would wash it and sit inside (on the floor).”
The Messenger of Allah would sometimes appoint one of his companions to preside over the division of the funds, or he used to appoint him over some of the issues of the funds. Al-Bukhari reported a narration from ‘Uqbah that the Messenger of Allah said:
«ذَكَرْتُ شَـيْئًا مِنْ تِـبْرٍ عِنْدَنَا، فَكَرِهْتُ أَنْ يَحْبِسَنِي، فَأَمَرْتُ بِقِسْمَتِهِ»
“I remembered a piece of gold Lying in my house and I did not like it to divert my attention from Allah's worship, so I have ordered it to be distributed (in charity).”The narration of Ibn Shihab, as reported by Ibn Abi Shaybah through a narration considered Hasan by Al-Hafiz Ibn Hajar Al-‘Asqalani, Al-Mundhiri and Al-Haythami says:
«أَنَّ رَسُولَ اللهِ دَخَلَ خِزَانَةَ بِلاَلٍ الَّتِي يَضَعُ فِيهَا الصَّدَقَاتِ، فَوَجَدَ فِيهَا صُبْرَةً مِنْ تَمْرٍ، فَقَالَ: مَا هَذَا التَّمْرُ يَا بِلاَلُ؟ قَالَ: يَا رَسُولَ اللهِ، أَخَذْتُهَا لِنَوَائِبِكَ. قَالَ: أَفَأَمِنْتَ أَنْ تُصْبِحَ وَلَهَا فِي جَهَنَّمَ بُخَارٌ؟ أَنْفِقْ وَلاَ تَخْشَ مِنْ ذِي الْعَرْشِ إَقْلاَلاً أَوْ إِقْتَاراً»
“The Messenger of Allah entered the safe of Bilal in which he put the Sadaqah (charity) and found in it a heap of dates, so he said, ‘What are these dates, O Bilal?’ He said ‘O Messenger of Allah, I took it for your hard times.’ He said, ‘Do you feel safe from waking up and finding it fume in Hell? Spend and do not fear reduction or stinginess from the Owner of the Throne.’”And also in the narration: “Abd al Rahman b. ‘Awf used to take charge of the Sadaqah of camels and sheep at the time of the Messenger of Allah , and Bilal used to take charge of the Sadaqah of fruits; while Mahmiyyah Ibn Juz’ used to take charge of the fifth (of the Messenger of Allah and his household)”. And Khalifah said: “And Bilal was responsible for his expenses”.
Ibn Hibban reported in his Sahih from ‘Abd Allah b. Lahya Al-Huzani, who said: “I met with Bilal, the Mu’adhin of the Messenger of Allah and said, ‘O Bilal! How much were the expenses of the Messenger of Allah ?’ He replied, ‘He did not have anything. I was the one that took care of that since he was sent as a Messenger till the day he passed away. If a Muslim came to him and he saw him not dressed he ordered me to rush and borrow some money so as to buy him a cloak to dress him and also feed him’”. Muslim reported from Abu Rafi‘, the servant of the Messenger of Allah , who said:
«أَنَّ رَسُولَ اللَّهِ اسْـتَسْلَفَ مِنْ رَجُلٍ بَكْرًا، فَقَدِمَتْ عَلَيْهِ إِبِلٌ مِنْ إِبِلِ الصَّدَقَةِ، فَأَمَرَ أَبَا رَافِعٍ أَنْ يَقْضِيَ الرَّجُلَ بَكْرَهُ، فَرَجَعَ إِلَيْهِ أَبُو رَافِعٍ فَقَالَ: لَمْ أَجِدْ فِيهَا إِلاَّ خِيَارًا رَبَاعِيًا، فَقَالَ: أَعْطِهِ إِيَّاهُ، إِنَّ خِيَارَ النَّاسِ أَحْسَـنُهُمْ قَضَاءً»
“The Messenger of Allah borrowed a young camel. Then he received some camels of the Sadaqah. He ordered Abu Rafi‘ to repay the man his young camel. I said: I did not find in the camels except a four year old good camel. The Messenger of Allah said: give it to him, for the best people are those who are best in repayment”.
It is also mentioned in the narration of Ibn Abbas, which is agreed upon: That when the Messenger of Allah sent Mu’adh to Yemen, he said:
«قَالَ رَسُولُ اللهِ لِمُعَاذِ بْنِ جَبَلٍ حِينَ بَعَثَهُ إِلَى الْيَمَنِ:... فَإِنْ هُمْ أَطَاعُوا لَكَ بِذَلِكَ، فَأَخْبِرْهُمْ أَنَّ اللَّهَ قَدْ فَرَضَ عَلَيْهِمْ صَدَقَةً تُؤْخَذُ مِنْ أَغْنِيَائِهِمْ فَـتُرَدُّ عَلَى فُقَرَائِهِمْ، فَإِنْ هُمْ أَطَاعُوا لَكَ بِذَلِكَ، فَإِيَّاكَ وَكَرَائِمَ أَمْوَالِهِمْ، وَاتَّقِ دَعْوَةَ الْمَظْـلُومِ فَإِنَّهُ لَيْسَ بَيْـنَهُ وَبَيْنَ اللهِ حِجَابٌ»
“And if they obey you in that, tell them that Allah has enjoined on them five prayers in each day and night. And if they obey you in that tell them that Allah has made it obligatory on them to pay the Zakat which will be taken from the rich among them and given to the poor among them. If they obey you in that, then avoid taking the best of their possessions, and be afraid of the invocation of an oppressed person because there is no screen between his invocation and Allah”. It is also reported in Muslim from Abu Hurayrah
«بَعَثَ رَسُولُ اللَّهِ عُمَرَ عَلَى الصَّدَقَةِ»
“that the Messenger of Allah sent Umar to collect the Sadaqah”.
The Righteous Khulafaa’ followed him in his method, so they used to appoint some other people to run the affairs of funds. Ibn Ishaq and Khalifah said: “Abu Bakr appointed Abu ‘Ubaydah b. Al-Jarrah in charge of Bayt Al-Mal, and then he sent him to Al-Sham”. Al-Dhahabi said commenting on the life of Mu’ayqib that “Abu Bakr and Umar appointed him in charge of the Bayt Al-Mal”. In Ibn Kathir’s Al-Bidayah wa ‘l-Nihayah he mentioned from ‘Abd Allah b. Zubayr “The Messenger of Allah used ‘Abd Allah b. Al-Arqam b. ‘Abdu Yaghuth as a scribe, and he used to reply to the Kings on his behalf, and it was mentioned that he used to order him to write to some of the Kings and would stamp what he read to him due to the trust he had with him, and he wrote to Abu Bakr and made him responsible for the Bayt Al-Mal and Umar b. Al-Khattab consented to that”. Ibn Sa‘d narrated in Al-Tabaqat and Ibn Hajar in Al-‘Isabah that the treasurer of Umar (ra) was his servant Yasar Ibn Numayr. Ahmad in his Musnad and ‘Abd Al-Razzaq in Al-Musannaf reported from Lahiq b. Hamid that he said, “And he sent Ibn Mas‘ud in charge of judiciary and Bayt Al-Mal”, meaning to Kufa. Khalifah reported from Malik Ibn Anas from Zayd b. Aslam that “Umar appointed ‘Abd Allah b. Arqam in charge of the Bayt Al-Mal”. Ibn Khuzymah reported in his Sahih from ‘Urwah b. Al-Zubaiyr that “‘Abd Al-Rahman b. ‘Abd Al-Qari said, ‘I was in charge of the Bayt Al-Mal at the time of Umar b. Al-Khattab”. Ibn Hajar narrated in Al-Fateh in the context of speaking about the virtues of ‘Abd Allah b. Mas‘ud: “And he was appointed by Umar and ‘Uthman in charge of the Bayt Al-Mal in Kufa”. Al-Jahshayari mentioned in Al-Wuzara’ wa ’l-Kuttab “that ‘Abdullah b. Arqam Ibn ‘Abdu Yaghuth, one of the scribes of the Prophet, used to run the Bayt Al-Mal to him”, meaning to ‘Uthman (ra). Al-Hakim mentioned in Al-Mustadrak from Al-Zubayr Ibn Bakkar that, “Abdullah Ibn Al-Arqam Ibn Abdu Yaghuth was in charge of Bayt Al-Mal at the time of Umar and the beginning of the authority of Uthman till he passed away; and he had some companionship (with the Messenger)”. Ibn ‘Abd Al-Barr said in Al-Isti’ab: “Zaid Ibn Thabit was in charge of the Bayt Al-Mal during the Khilafah of Uthman; Zaid used to have a slave called Wahib, Uthman saw him helping them in the Bayt Al-Mal, so he said: ‘Who is this?’ Zayd replied, ‘A slave to me.’ Uthman said, ‘I see that he helps the Muslims, and he is entitled for a right, and I allocate it to him.’ So he allocated to him two thousand. Zayd said, ‘By Allah, you cannot allocate two thousand to a slave’, so he allocated to him one thousand”. Al-Sadfi mentioned in the book about the scholars of Egypt and the companions of the Messenger of Allah who entered it: “Abu Rafi‘ was referred after that to ‘Ali b. Abi Talib, so he put him in charge of Bayt Al-Mal in Al-Kufa”. Ibn ‘Abd Al-Barr said in Al-Isti’ab: “‘Ubayd Allah b. Abu Rafi‘ was a treasurer and secretary to ‘Ali”. Al-‘Ayni mentioned in ‘Umdat Al-Qari': “‘Abd Allah b. Wahb Al-Suwa’i, ‘Ali used to honour him, love him and trust him, so he was put in charge of Bayt Al-Mal in Kufa”. ‘Ali appointed Ziyad in charge of Basra. Al-Jahshiyari said: “When he left Basra, he placed him in charge of Al-Kharaj and Diwan".
The treasury (Bayt Al-Mal) can be divided into two parts:
Revenues: It includes three registers (Diwan):
- • The register of the booty and Kharaj: This includes the spoils of war, Kharaj, lands, Jizya, booties and taxes.
- • The register of the public property: This includes oil, gas, electricity, minerals, seas, rivers, lakes, springs, forests, pastures and Hima (protected lands).
- • The register of Sadaqah: This includes Zakah of money, merchandise, harvest and fruits, camels, cows and sheep.
Expenditure: This includes eight registers:
- • The register of the Dar Al-Khilafah.
- • The register of the State’s services.
- • The register of grants.
- • The register of Jihad.
- • The register of expenses of Sadaqah.
- • The register of expenses of public property.
- • The register of emergency.
- • The register of general budget, general accounting and general inspection.