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 (pbuh) or the Khalifah, or whoever he appointed to preside over it. The Messenger of Allah (pbuh) 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 (pbuh) used to place the funds in the mosque, as Al-Bukhari narrated from Anas, he said:

 » يبَِالٍ يمنَ الْبَحْرَيْ ي ن فَ قَالَ: انْ ثُ رُوهُ فِي الْمَسْجِدِ  أُيتَِ النَّيبُِّ «

“Some funds were brought to the Prophet (phuh) 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:

 بيالْمَ ي دينَية الْعَصْرَ، فَسَلَّمَ ثُمَّ قَامَ مُسْيرعًا، فَ تَخَطَّى يرقَابَ  صَلَّيْتُ وَرَاءَ النَّيبِِّ « النَّا ي س إيلَى ب عَْ ي ض حُجَير نيسَائييه، فَ فَيزعَ النَّاسُ يمنْ سُرْعَتييه، فَخَرَجَ عَلَيْيهمْ، فَ رَأَى أَن هَُّمْ عَ ي جبُوا يمنْ » سُرْعَتييه، فَ قَالَ: ذكََرْتُ شَ يْئًا مِنْ تِ بْرٍ عِنْدَنَا، فَكَرِهْتُ أَنْ يَحْبِسَنِي، فَأَمَرْتُ بِقِسْمَتِهِ

“I offered the `Asr prayer behind the Prophet (phuh) at 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 Prophet (phuh) came 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:

 قَالَتْ: هُوَ يفي ي خزَانَتييه يفي الْمَشْرُبَية ... ؟ فَ قُلْتُ لهَاَ: أَيْنَ رَسُولُ اللهي ...« فَيإذَا أَنَا بيقَبْضَةٍ يمنْ شَعييرٍ نََْيو الصَّاي ع، وَيمثْليهَا قَ رَظًا  فَ نَظَرْتُ بيبَصَيري يفي ي خزَانَية رَسُويل اللهي يفي نَا ي حيَية الْغُرْفَية وَإيذَا أَفييقٌ مُعَلَّقٌ. قَالَ: فَابْ تَدَرَتْ عَيْ نَايَ قَالَ: مَا ي بُْكِيكَ يَا ابْنَ الْخَطَّابِ ؟ قُ لْتُ: يَا نَيبَِّ اللهي، وَمَا يلَ لاَ أَبْ ي كي وَهَذَا الَْْ ي صيرُ قَدْ أَث رََّ يفي جَنْبيكَ، وَهَ ي ذهي ي خزَان تَُكَ لا أَرَى »... ؟ فييهَا إيلاَّ مَا أَرَى

“..So I said to her, ‘Where is the Messenger of Allah (pbuh) ?’ She said ‘He is in his safe in the wooden oriel.’ I gazed in the safe of the Messenger of Allah (pbuh) 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 (phuh) said ‘What makes you weep, son of Al- Khattab?’ I said ‘O Prophet (phuh) 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 (pbuh) 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 (pbuh) 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:

  بيأَلْ ي ف يدينَارٍ يفي ث وَْبييه ي حينَ جَهَّزَ النَّيبُِّ  )جَاءَ عُثْمَانُ بْنُ عَفَّانَ إيلَى النَّيبِِّ مَا « : ي قَُلِّ بُ هَا بييَ ي دهي وَي قَُولُ  فَجَعَلَ النَّيبُِّ  جَيْشَ الْعُسْرَةي قَالَ فَصَ بَّ هَا يفي ي حجْير النَّيبِِّ ي رَُدِّدُهَا يمرَارًا( » ضَرَّ ابْنَ عَفَّانَ مَا عَمِلَ بَ عْدَ الْيَ وْمِ “

‘Uthman came to the Prophet (phuh) with one thousand dinars when he prepared the Army of the Hardship (Tabuk) and he emptied it in the lap of the Prophet (phuh) . He said the Prophet (phuh) 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:

 يبَِالٍ يمنَ الْبَحْرَيْ ي ن فَ قَالَ: انْ ثُ رُوهُ فِي الْمَسْجِدِ ... فَ لَمَّا قَضَى  أُيتَِ النَّيبُِّ « وَثَمَّ  الصَّلاةَ جَاءَ فَجَلَسَ إيلَيْيه، فَمَا كَانَ ي رََى أَحَدًا إيلاَّ أَعْطَاهُ ... فَمَا قَامَ رَسُولُ اللَّيه » يمنْ هَا يدرْهَمٌ

“Funds from Bahrain were brought to the Prophet (phuh) . 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 (pbuh) 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:

 لَوْ قَدْ جَاءَنِي مَ الُ الْبَحْرَيْنِ، لَقَدْ أَعْطَي تُكَ هَكَذَا « : )قَالَ رَسُولُ اللَّيه فَ لَمَّا جَاءَ مَالُ الْبَحْرَيْ ي ن أَمَرَ أَبُو بَكْرٍ ، فَ لَمْ يَ يَئْ حَ تََّّ قُبيضَ النَّيبُِّ ،» وَهَكَذَا وَهَكَذَا دَيْنٌ أَوْ ي عدَةٌ فَ لْيَ أْتينَا، فَأَتَ يْ تُهُ فَ قُلْتُ: إينَّ  مُنَايديًا فَ نَادَى: مَنْ كَانَ لَهُ ي عنْدَ رَسُويل اللَّيه قَالَ: يلَ كَذَا وَكَذَا، فَحَثَا يلَ ثَلاَثاً ...(  رَسُولَ اللَّيه “

The Messenger of Allah (pbuh) said: ‘If funds come from Bahrain, I will give you thus and thus and thus. When the Messenger of Allah (pbuh) died and the funds came from Bahrain, Abu Bakr ordered somebody to call: Whoever has some debt or something with the Messenger of Allah (pbuh) let him come to us. I went to him and said: the Messenger of Allah (pbuh) 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:

“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 (pbuh) 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 (pbuh) said:

 » ذكََرْتُ شَ يْئًا مِنْ تِ بْرٍ 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:

 دَخَلَ ي خزَانَةَ بيلاَلٍ الَّيتِ يَضَعُ فييهَا الصَّدَقَا ي ت، فَ وَجَدَ فييهَا  أَنَّ رَسُولَ الله ي « صُبْ رَةً يمنْ تََْرٍ، فَ قَالَ: مَا هَذَا التَّمْرُ يَا بِلاَلُ ؟ قَالَ: يَا رَسُولَ اللهي، أَخَذْت هَُا لينَ وَائيبيكَ. قَالَ : أَفَأَمِنْتَ أَنْ تُصْبِحَ وَلَهَا فِي جَهَنَّمَ بُخَارٌ ؟ أَنْفِقْ وَلاَ تَخْشَ مِنْ ذِي الْعَرْشِ إَقْلاَلاً أَوْ » إِقْ تَار اً

“The Messenger of Allah (pbuh) 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 (pbuh) , 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 (pbuh) 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 (pbuh) and said, ‘O Bilal! How much were the expenses of the Messenger of Allah (pbuh) ?’ 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 (pbuh) , who said:

اسْ تَسْلَفَ مِنْ رَجُلٍ بَكْرًا، فَ قَدِمَتْ عَلَيْهِ إِبِلٌ مِنْ إِبِلِ  أَنَّ رَسُولَ اللَّهِ « الصَّدَقَةِ، فَأَمَرَ أَبَا رَافِعٍ أَنْ يَ قْضِيَ الرَّجُلَ بَكْرَه ، فَ رَجَعَ إيلَيْيه أَبُو رَافيعٍ فَ قَالَ: لََْ أَ ي جدْ فييهَا إيلاَّ » ي خيَارًا رَبَا ي عيًا، فَ قَالَ: أَعْطِهِ إِيَّاهُ، إِنَّ خِيَارَ النَّاسِ أَحْسَ نُ هُمْ قَضَاء

“The Messenger of Allah (pbuh) 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 (pbuh) 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 (pbuh) sent Mu’adh to Yemen, he said:

 ليمُعَايذ بْ ي ن جَبَلٍ ي حينَ ب عََثَهُ إيلَى الْيَمَ ي ن: ... فَإِنْ هُمْ أَطَاعُوا  قَالَ رَسُولُ اللهي « لَكَ بِذَلِكَ، فَأَخْبِرْهُمْ أَنَّ اللَّهَ قَدْ فَ رَضَ عَلَيْهِمْ صَدَقَةً تُ ؤْخَذُ مِنْ أَغْنِيَائِهِمْ فَ تُ رَدُّ عَلَى فُ قَرَائِهِمْ، فَإِنْ هُ مْ أَطَاعُوا لَكَ بِذَلِكَ، فَإِيَّاكَ وَكَرَائِمَ أَمْوَالِهِمْ، وَاتَّقِ دَعْوَةَ الْمَظْ لُومِ فَإِنَّهُ » لَيْسَ بَ يْ نَهُ وَبَ يْنَ 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

 » عُمَرَ عَلَى الصَّدَقَةِ  بَ عَثَ رَسُولُ اللَّهِ «

“that the Messenger of Allah (pbuh) 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 (pbuh) 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 (phuh), 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 (pbuh) 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.

A general manager has to be appointed for each office; and every department and administration has a manager who is responsible for its management, and is directly responsible for it; and they are accountable in terms of their work to whoever is in charge of the highest post of their offices, departments or administrations; and they are accountable in terms of their adherence to the general rules and systems by the governor and ‘Amil.

In order for the offices, departments, and administration to work they must have managers. Therefore, every office has a general manager who is directly in charge of managing the office affairs, and is responsible over all of the departments and administration that come under it. Each department and administration has an appointed manager who is directly responsible for it, and for all that comes under it in terms of branches and sections.

This is with respect to establishing the administration of offices, or establishing the Diwan, however, with respect to the responsibility of these civil servants, they are employees, and at the same time they are citizens, and so from one angle they are employees, in other words, from the angle of undertaking their work, they are accountable to their department head, or manager. And from the angle that they are citizens, they are accountable to the rulers from the governors and assistants, and in front of the Khalifah, and they are restricted by the Shari’ah rules, and the administrative systems.

Anyone who carries citizenship, and is competent, whether male or female, Muslim or non-Muslim, can be appointed as a manager for an administration, a department, or a division, and to be a civil servant in it.

This has been taken from the rules regarding employment, since it is permitted to employ any employee, irrespective of being Muslim or non-Muslim, due to the generality of the evidences of employment; Allah (swt) said

“And if they breastfeed for you, then give them their payment.” (TMQ 65:6) which is general, and it is reported in Al- Bukhari from Abu Hurayrah that the Messenger (pbuh) said

 قَالَ اللَّهُ: ثَلاثَةٌ أَنَا خَصْمُهُمْ يَ وْمَ الْقِيَامَةِ ... وَرَجُلٌ اسْ تَأْجَرَ أَجِيرًا فَاسْ تَ وْفَى « » مِنْهُ وَلَمْ ي عُْطِ أَجْرَه

“Allah said: I am against three on the Day of Judgement…and a man who employed a worker and gets the full work out of him, but does not pay him his wage.” which is general and not specific to the wage of Muslims. The Messenger (pbuh) employed a man from Bani Al-Dayl who was upon the religion of his people, which indicates the permissibility of employing a non-Muslim in the same way as a Muslim. And in the same manner it is permitted to employ a woman in the same way that it is permitted to employ a man due to the generality of the evidences as well. Accordingly, it is permitted for a woman to be the manager of a department in a state department, and to be a civil servant in them, and it is permitted for a non-Muslim to be a manager of a department from the state departments as well as to be a civil servant, since they are employees, and the evidences for employment are general.

The policy of the administration of services is based on simplicity of the system, speed in processing tasks and competence of the administrators.

This is taken from the nature of processing the services, for the person who requires a service needs to have it quickly and efficiently processed. The Messenger of Allah (pbuh) said

 إِنَّ اللَّهَ كَتَبَ الإِحْسَانَ عَلَى كُلِّ شَيْءٍ، فَإِذَا قَ تَ لْ تُمْ فَأَحْسِ نُوا الْقِتْ لَةَ، وَإِذَا « »... ذَبَحْ تُمْ فَأَحْسِنُوا الذَّبْحَ

“Verily Allah has prescribed Ihsan (proficiency, perfection) in all things. So if you kill then kill well; and if you slaughter, then slaughter well...” (narrated by Muslim from Shaddad b. Aws). Therefore, the perfection in executing actions is ordered by the Shari’ah. To achieve this, the administration should observe three qualities. Firstly: the simplicity of the system that would lead to the ease of processing, whereas complication would lead to hardship. Secondly: the speed in processing the transactions that would spare people of unnecessary delay. Thirdly: the ability and competence of the employees. This is required to perfect the performance and result of the task.

The reported evidences regarding these three include:

Simplicity

- The agreed upon narration from Abu Musa with the wording from Al-Bukhari: from Sa‘id b. Abi Burdah from his father from his grandfather: When the Messenger (pbuh) sent Mu’ath Bin Jabal he said:

 »... يَسِّرَا وَلا تُ عَ سِّرَا، وَبَشِّرَا وَلا تُ نَ فِّرَا، وَتَطَاوَعَا «

 - “Show leniency (to the people); do not be hard upon them; give glad tidings (of divine favors) to them; and don’t create aversion; work in collaboration. - The agreed upon narration from Anas, he said:

 » يَسِّرُوا وَلا تُ عَسِّرُوا، وَسَكِّنُوا وَلا تُ نَ فِّرُوا «

- The Prophet (phuh) said: Show leniency (to the people) and do not be hard upon them; calm people and do not arouse their aversion.” - The narration of Amr b. Murra found with Al-Hakim who authenticated it and Al-Dhahabi confirmed it, he said: I heard the Messenger of Allah (pbuh) say

 مَنْ أَغْلَقَ بَابَهُ دُونَ ذَوِي الْحَاجَةِ وَالخِلَّةِ وَالْمَسْكَنَةِ، أَغْلَقَ اللَّهُ بَابَ السَّمَاءِ « » دُونَ خِلَّتِهِ وَحَاجَتِهِ وَفَ قْرِهِ وَمَسْكَنَتِهِ

- “Whoever closes his door to those of need, those with nothing, and the poor, Allah will close the door of the sky to his need, poverty, and want.”

- The narration of Abu Maryam Al-Azdi with Al-Hakim who authenticated it and Al-Dhahabi confirmed it: I heard the Messenger of Allah (pbuh)

مَنْ وَلِيَ مِنْ أَمْرِ الْمُسْلِمِينَ شَيْئاً فَاحْ تَجَبَ دُونَ خِلَّتِهِمْ وَحَاجَتِهِمْ وَفَ قْرِهِمْ « » وَفَاقَتِهِمْ، احْ تَجَبَ اللَّهُ عَزَّ وَجَلَّ يَ وْمَ القِيَامَةِ دَونَ خِلَّتِهِ وَفَاقَتِهِ وَحَاجَتِهِ وَفَ قْرِه

 - “If Allah puts anyone in the position of authority over the affairs of the Muslims, and he secludes himself (from them), not fulfilling their needs, wants, and poverty, Allah will keep Himself away from him, not fulfilling his need, want and poverty.”. Al-Hakim said in Al-Mustadrak ‘Ala Al-Sahihayn: This narration has an authentic chain, Bukhari and Muslim did not report it, and its chain is an authentic shami one.

- The narration of Mu’adh with Ahmad and authenticated by Al-Zain: The Messenger of Allah (pbuh) said:

 مَنْ وَلِيَ مِنْ أَمْرِ النَّاسِ شَيْئًا فَاحْتَجَبَ عَنْ أُولِي الضَّعَفَةِ وَالْحَاجَةِ، احْ تَجَبَ « » اللَّهُ عَ نْهُ ي وَْمَ الْقِيَامَةِ

- “Whoever takes charge of anything of the peoples’ affairs, and withdraws himself from those who are weak and needy, Allah Withdraws from him on the Day of Judgement”

Speed in completion

- Al-Tabarani with a chain whose men are all trustworthy except for Baqiya, who is disagreed upon, from Abu Hurayra who said: The Messenger of Allah (pbuh) said

 إِيَّاكُمْ وَالإِقْ رَادُ. قَالُوا: يَا رَسُ ولَ اللَّهِ وَمَا الإِقْ رَادُ ؟ قَالَ: يَكُونُ أَحَدُكُمْ أَمِيراً « أَوْ عَامِلاً فَ تَأْتِيهِ الأَرْمَلَةُ وَالمِسْكِينُ فَ يُ قَالُ لَهُ: انْ تَظِرْ حَتَّى ي نُْظُرَ فِي حَاجَتِكَ، فَ يُتْ رَكُونَ مُقْرَدِينَ لاَ تُ قْضَى لَهُمْ حَاجَةٌ وَلاَ ي ؤُْمَرُونَ فَ يَ نصِرِفُونَ، وَيَأْتِي الرَّجُلُ الغَنِيُّ الشَّرِيفُ فَ يُ قْعِدُهُ إِلَى جَانِبِهِ ثُمَّ يَ قُولُ: مَا حَاجَتُكَ ؟ فَ يَ قُولُ: كَذَا وَكَذَا. فَ يَ قُولُ: اقْضُوا حَاجَتَهُ » وَعَجِّلُوا بِهَا

– “I warn you from ‘Iqrad." They asked: O Messenger of Allah (pbuh) what is ‘Iqrad’? He said: For one of you to be an Amir or an ‘amil, and the widowed and the weak come to him and it is said to him: Wait until we look into your need, and so they are left waiting unattented for. Their need is not dealt with nor are they told what to do and so they leave. A rich noble man comes and sits by his side and then says: What is your need? And he replies: such and such. And so he said: Take care of his need, and be quick about it”.

- Ibn Shibbah in his Ta’rikh reports from Ibn Shuthab who said: Umar (ra) said “O people, do not delay today’s work until tomorrow, since if you did that the work would catch up with you such that you would not know to start what you left.” - Al-Shafi’i said in Al-Umm: More than one person of the people of knowledge informed us that when Umar Bin Al- Khattab (ra) came to see what they had gained from Iraq, the treasurer said to him: I will put it in the treasury (Bayt Al-Mal). He said: No by the Lord of the Ka’ba, it will not be placed under the roof of a house until I have divided it.

- Ahmad in Al-Zuhd and Ibn ‘Abd alBirr in Al-Isti‘ab and Ibn Abi ‘Asim in Al-Zuhd, from a number of people – that Ali (ra) used to order for the treasury to be swept and washed, then he would pray in it hoping that he would see the Day of Judgement and there was nothing being held in the treasury from the Muslims’ wealth.

Capability

- Ahmad from Huthaythah, with a Hasan chain, that the Messenger of Allah (pbuh) said

 إِنَّ قَ وْم اً كَان وُا أَهْلَ ضَعْفٍ وَمَسْكَنَةٍ قَاتَ لَهُمْ أَهْلُ تَجَ بُّرٍ وَعَ دَدٍ، فَأَظْهَرَ اللَّهُ « أَهْلَ الضَّعْفِ عَلَيْهِمْ، فَ عَمَدُوا إِلَى عَدُوِّهِمْ فَاسْتَ عْمَلُوهُمْ وَسَلَّطُوهُمْ، فَأَسْخَطُوا اللَّهَ » عَلَيْهِمْ إِلَى ي وَْمِ يَ لْقَوْنَه

– “A people who were weak and poor fought against a people who were strong and plentiful, and Allah gave the victory to the weak amongst them. Then they took revenge upon their enemy by dominating them, and so Allah became angry with them until the day they would meet Him”

- Muslim from Abu Musa who said that the Messenger of Allah (pbuh) said

 » إِنَّا وَاللَّهِ، لاَ ن وَُلِّي عَلَى هَذَا الْعَمَلِ أَحَدًا سَأَلَهُ، وَلاَ أَحَدًا حَرَصَ عَلَيْهِ «

- “By Allah we do not appoint someone to this post who seeks it or someone who contends for it .”

- Al-Bayhaqi in Al-Shub from Umar (ra) who said “The only one who should judge between people is the one with sound judgement, skillful, does not look for shameful acts, is not hateful of his people, and is not afraid of the blame of the blamers.”

- Al-Hakim in Al-Mustadrak mentioned a narration from Zayd b. Aslam, from his father, from Umar (ra), which he authenticated and Al-Dhahabi confirmed that: Umar (ra) said to his companions: Wish for something. Some of them said: I wish that this house was full of gold, which I could spend in the cause of Allah and give charity. A man said: I wish it was full of crystals and jewellery so I could spend it in the cause of Allah and give charity. Then Umar (ra) said: Wish for something, and so they said: We don’t know O Leader of the Believers. And so Umar (ra) said: I wish that this house was full of men like Abu Ubaydah b. Al-Jarrah and Mu‘adh b. Jabal and Salim the servant of Abu Huthayfah Huthaifah b. Al-Yaman.”