2 The Account records of the Treasury (Dawawin)

The Diwan is a name given to the place where the secretaries sit down to work and records are kept. It is also a name given to the records themselves, and there is an attachment between the two meanings.

The first established Diwan

The first establishment of Diwans and designation of a place to keep them in was at the time of ‘Umar b. Al-Khattab in the year 20AH. In the life time of the Messenger of Allah (saw) , the Treasury did not have a reserved Diwan though the Messenger of Allah (saw) did appoint secretaries to keep record of the funds. He appointed Mu’ayqeeb Ibnu Abi Fatima Aldusi as secretary of the spoils (Al-ghanaim), and Zubayr Ibnul Awwam as secretary of the Sadaqat, Huzaifah Ibnul Yaman as secretary over the agricultural produce of Hijaz, and Abdullah Ibnu Ruwaha as secretary over the agricultural produce of Khaybar. Al Mughira Ibnu Shu’ba was appointed as secretary for the loans and transactions, while Abdullah Ibnu Arqam was a secretary for the records of the tribes and their water. However, the Messenger of Allah (saw) did not keep any Diwans nor did he set up a place for keeping them and writing them. This went on during the Khilafah of Abu Bakr . However, things changed when ‘Umar b. Al-Khattab became Khalifah, and the conquests increased. This consequently increased funds pouring into Madinah, which necessitated the setting up of diwans and writing records and designating places for keeping them and writing them.

It has been reported that the direct reason behind establishing the Diwans was because Abu Hurayra once brought to ‘Umar a large amount of funds from Bahrain. So ‘Umar asked him: “What have you brought?” He said: “I brought you five hundred thousand Dirhams (500,0000).” ‘Umar said to him: “Do you know what you are talking about? You must be tired, so go to sleep and come and see me in the morning. When he came the next day, ‘Umar asked him ‘How much is it?’ Abu Hurayra said: ‘500,000 Dirham.’ ‘Umar enquired: ‘Is it legitimate (Halal)?’ Abu Hurayra replied: ‘I know nothing else but that. Upon this ‘Umar stepped up the Mimbar, praised Allah (swt) and glorified Him, then said: ‘O people! A large amount of funds has reached us, so if you wish we can divide it among you in measure or if you wish we can count it. A man from among the people said: “O Amir al-Mu’amineen!, Why don’t you set up account books (Diwan) so that you can record whatever you give to people.’”

Al- Waqidi reported: Verily ‘Umar b. Al-Khattab consulted the Muslims about setting up the account books (Diwans). Ali said to him; “Each year, you should divide all the funds you receive without holding back anything.” Uthman said: “I can see that there are large amounts of funds to be given to the people, if these people are not counted to help keep track of who has taken from who has not , I fear that things could get out of hand.” Upon this Al-Walid Ibnu Hisham Ibnul Mughira said: I have been to Ash-Sham and I learnt that its Kings had set up an account book(Diwan) and recruited conscripts (for war), so why don’t you do the same? ‘Umar took up his advice and summoned Aqueel Ibnu Abi Talib and Makhrama Ibnu Nawfal, and Jubayr Ibnu Mut’im who were of the genealogist of Quraysh, and said to them: Go and carry a house to house census. So they began with Bani Hashim, then with Abu Bakr and his folk then ‘Umar and his folk, then they counted the tribes and reported back to ‘Umar. When ‘Umar looked at the census he said: No, I did not want it to be like this, however, do start with the family of the Messenger (saw), then the nearer to them and so on until you put ‘Umar where Allah (swt) has put him.

This, as far as the Diwan (account book) of the grants and the conscripts is concerned, and it was written in Arabic. As for the Diwan of the payment time and fund collection, the case was different. The Diwan of Iraq was written in Persian as it was the case in the times of the Persian empire, so was the Diwan of the countries which were under the Persian ruling. Thus the Diwan of their land tax and Jizya, payment time and funds collection were written in Persian. As for Ash- Sham and the areas which were ruled by the Romans, their Diwan was written in Roman as it was the case when these were ruled by the Romans. This went on since the days of ‘Umar b. Al- Khattab until the time of the Khilafah of the Umayyad Abdul Malik Ibnu Marwan, when in the year 81AH the Diwan of Ash-sham was transferred to Arabic.

It has been reported that what led Abdul Malik Ibnu Marwan to transfer the Diwan from Roman to Arabic was that the Secretary of the Diwan who was Roman, was once in need of water for his inkwell so he urinated in the inkwell instead of putting water. Abdul Malik heard of this and rebuked him; then he ordered Sulayman Ibnu Sa’ad to tranfer the Diwan to Arabic. So he asked him for assistance by making the Kharaj of Jordan available to him for one year. He agreed and appointed him Wali over Jordan, whose Kharaj was 180,000 Dinars. It took Sulayman less than a year to complete the translation of the Diwan into Arabic. He took it to Abdul Malik Ibnu Marwan who then summoned his Secretary Sarjoon and showed it to him. Sarjoon was saddened by this and left Abdul Malik’s court dejected. Other Roman clerks met with him, so he said to them: “You better seek another way of earning your living, for Allah (swt) has taken away this provision from you.”

As for the Diwan of Iraq, it was Al- Hajjaj Abdul Malik’s Wali over Iraq that ordered his Secretary Salih Ibnu Abdul-Rahman to transfer it from Persian into Arabic. Salih was fluent in both languages, so he agreed to do this and was given time to complete the task. When the Persian Secretary of Al- Hajjaj, Muradnashah Ibnu Zadan Farukh, heard of this, he tried to bribe Salih with 100,000 Dirham in order to pretend his incompetence, but he refused. So he said to him: May Allah (swt) dissect you from this life as you have dissected the Persian language.

Superior Economic Model : Islamic System

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