The State guarantees to create work for all of those who carry its citizenship.

The evidences for this article is that it is part of the generality of the words of the Prophet :

 » الإِمَامُ رَاعٍ وَهُوَ وَمَسْؤُولٌ عَنْ رَعِيَّتِهِ «

“The Imam is a guardian and he is responsible for his subjects” (reported by Al-Bukhari from ‘Abd Allah (swt) b. Umar), and from the most important issues of managing the affairs is creating work for those who are capable but do not find any. The fact that maintenance of the poor person who has no relative capable of maintaining them is upon the State is due to his words:

» مَنْ تَرَكَ مَالاً فَلِوَرَثَتِهِ، وَمَنْ تَرَكَ كَلاًّ فَإِلَيْنَا «

“If somebody (dies among the Muslims) leaving some property, the property will go to his heirs; and if he leaves dependants (orphans), we will take care of them.” (agreed upon from Abu Hurayrah). And in the narration of Abu Hurayrah:

وَمَنْ تَ رَكَ مَالاً فَ لْيَرِثْهُ عَ صَبَتُهُ مَنْ كَانُوا، وَمَنْ تَ رَكَ دَيْناً أَوْ ضَيَاعاً فَ لْيَأْتِنِي فَأَنَا « » مَوْلاَه

“If a believer leaves some property then his relatives will inherit that property; but if he is in debt or he leaves poor children, let those (creditors and children) come to me, for them I am his sponsor (surely)” (agreed upon, and the wording is from Al-Bukhari).

The State ought to secure jobs for those whom she is bound to spend on for their living. Ibn Maja reported from Anas Bin Malik who said:

 يَسْأَلُهُ فَقَالَ: لَكَ فِي بيَْتِكَ شَيْءٌ؟ قَالَ: أَنَّ رَجُلاً مِنْ الأَنْصَارِ جَاءَ إِلَى النَّبِِِّ « بلََى، حِلْسٌ نلَْبَسُ بعَْضَهُ وَنبَْسُطُ بعَْضَهُ وَقَدَحٌ نَشْرَبُ فِيهِ الْمَاءَ، قَالَ: ائْتِنِِ بِِِمَا، قَالَ: فَأَتَاهُ بِيَدِهِ ثُمَّ قَالَ: مَنْ يَشْتَرِي هَذَيْنِ؟ فَقَالَ رَجُلٌ: أَنَا آخُذُهَُُا بِِِمَا، فَأَخَذَهَُُا رَسُولُ اللَّهِ بِدِرْهَمٍ، قَالَ: مَنْ يَزِيدُ عَلَى دِرْهَمٍ مَرَّتَيِْ أَوْ ثَلاثًا، قَالَ رَجُلٌ: أَنَا آخُذُهَُُا بِدِرْهََُيِْ، فَأَعْ طَاهَُُا إِيَّاهُ وَأَخَذَ الدِّرْهََُيِْ فَأَعْطَاهَُُا الأَنْصَارِيَّ وَقَالَ: اشْتَرِ بِأَحَدِهَُِا طَعَامًا فَانْبِذْهُ إِلَى أَهْلِكَ، وَاشْتَرِ فَشَدَّ فِيهِ عُودًا بِيَدِهِ وَقَالَ: اذْهَبْ بِالآخَرِ قَدُومًا فَأْتِنِِ بِهِ، فَفَعَلَ، فَأَخَذَهُ رَسُولُ اللَّهِ فَاحْتَطِبْ وَلا أَرَاكَ خََ سَةَ عَشَرَ يوَْمًا، فَجَعَلَ يَحْتَطِبُ وَيَبِيعُ، فَجَاءَ وَقَدْ أَصَابَ عَشْرَةَ دَرَاهِمَ، فَقَالَ اشْتَرِ بِبَعْضِهَا طَعَامًا وَبِبَعْضِهَا ثوَْباً، ثُمَّ قَالَ: هَذَا خَيْرٌ لَكَ مِنْ أَنْ تََِيءَ وَالْمَسْأَلَةُ نُكْتَةٌ فِي وَجْهِكَ يوَْمَ الْقِ يَامَةِ، إِنَّ الْمَسْأَلَةَ لا تَصْلُحُ إِلا لِذِي فَقْرٍ مُدْقِعٍ أَوْ لِذِي غُرْمٍ مُفْظِعٍ أَوْ دَمٍ » مُوجِعٍ

“A man of the Ansar came to the Prophet and begged from him. He (the Prophet) asked: Have you nothing in your house? He replied: Yes, a piece of cloth, a part of which we wear and a part of which we spread (on the ground), and a wooden bowl from which we drink water. He said: Bring them to me. He then brought these articles to him and he (the Prophet) took them in his hands and asked: Who will buy these? A man said: I shall buy them for one Dirham. He said twice or thrice: Who will offer more than one Dirham? A man said: I shall buy them for two Dirhams. He gave these to him and took the two Dirhams and, giving them to the Ansari, he said: Buy food with one of them and hand it to your family, and buy an axe and bring it to me. He then brought it to him. The Messenger of Allah (pbuh) fixed a handle on it with his own hands and said: Go, gather firewood and sell it, and do not let me see you for a fortnight. The man went away and gathered firewood and sold it. When he had earned ten Dirhams, he came to him and bought a garment with some of them and food with the others. The Messenger of Allah (pbuh) then said: This is better for you than that begging should come as a spot on your face on the Day of Judgment. Begging is right only for three people: one who is in grinding poverty, one who is seriously in debt, or one who is responsible for compensation and finds it difficult to pay.” Al-Tirmidhi reported a shorter version that he considered Hasan from Anas Bin Malik:

 بَاعَ حِلْسًا وَقَدَحًا وَقَالَ: مَنْ يَشْتَرِي هَذَا الحِْلْسَ وَالْقَدَحَ؟ أَنَّ رَسُولَ اللَّهِ « مَنْ يَزِيدُ عَلَى دِرْهَمٍ؟ مَنْ يَزِيدُ عَلَى دِرْهَمٍ؟ فَقَالَ رَجُلٌ: أَخَذْتهُُمَا بِدِرْهَمٍ، فَقَالَ النَّ بِ » فَأَعْطَاهُ رَجُلٌ دِرْهََُيِْ ف بَاعَهُمَا مِنْه

“That the Messenger of Allah (pbuh) (saw) sold a saddle blanket and a drinking bowl. He (saw) said: "Who will buy saddle blanket and drinking bowl?". So a man said: "I will take them for a Dirham." So the Prophet (saw) said: "Who will give more than a Dirham? Who will give more that a Dirham?" A man agreed to give him two Dirham, so he sold them to him.” And it has been reported in the narration of Ibn Maja that the Messenger (pbuh) said:

»؟ قَالَ: مَنْ يَزِيدُ عَلَى دِرْهَمٍ مَرَّتَيِْ «

“Who will pay more than a Dirham twice?” and in the narration of Al-Tirmidhi the Messenger (pbuh) said:

 »؟ مَنْ يَزِيدُ عَلَى دِرْهَمٍ؟ مَنْ يَزِيدُ عَلَى دِرْهَمٍ «

“who will pay more than a Dirham? Who will pay more than a Dirham” or in other words, the sale was completed through the auction. So the Messenger of Allah (pbuh) dealing with employment directly in his capacity as the head of the State means that the State has to provide work for those unemployed.

Above that, the maintenance from the Bayt Al-Mal is due for the one who is incapable, both practically and legally. The one who is practically incapable is the person unable to work. The one who legally has the rule of the one who is incapable though is not practically incapable, is the person able to work but unable to find it, and so he is considered incapable in the eye of the law, and it is obligatory to give him maintenance. Therefore, providing work for the one who is considered incapable from the view of the law is exactly like providing maintenance for the practically incapable person. Additionally, the Shari’ah forbade asking, in other words, begging, and permitted it from the authority in other words, the State; it is reported from Abu Hurayrah who said: “The Messenger of Allah (pbuh) said:

 » كَ د يَكُدُّ بِهَا الرَّجُلُ وَجْهَهُ إِلا أَنْ يَسْأَلَ الرَّجُلُ سُلْطَانًا أَوْ فِي أَمْرٍ لا بُدَّ مِنْه «

“(Begging) is a cut that a person inflicts upon his face; except for asking a ruler, or under the stress of circumstances from which there is no escape.” reported by Al-Tirmidhi and Al- Nasa’i, Al-Tirmidhi said it is Hasan Sahih, and Ahmad reported something similar which Al-Zayn authenticated, which is proof that it is permitted to ask the authority, in other words, the State, and this means that she is responsible for him and for his maintenance, or securing a job/work for him.

The expenditure of the Bayt Al-Mal is divided across six sections:

a. The eight categories which deserve the Zakah to be spent upon them, from the chapter of Zakah.

b. The poor, the needy, the wayfarer, Jihad, and those in debt – if there is nothing found in the chapter of Zakah, they are given money from the permanent sources of income of the Bayt Al-Mal, and if nothing is found then those in debt are not given anything. Taxes are imposed in order to fulfil the expenses required for the poor, the needy, the wayfarer, and Jihad, and the State takes a loan in case of fear of Fasad (corruption).

c. The individuals who provide services to the State such as the civil servants, the soldiers and the rulers are paid from the Bayt Al-Mal. If there were insufficient funds in the Bayt Al-Mal then taxes are imposed in order to fulfil the expenditure needs, and the State takes a loan in case of fear of Fasad (corruption).

d. The essential services and utilities such as roads, mosques, hospitals and schools are funded by the Bayt Al-Mal, and if there are insufficient funds in the Bayt Al- Mal taxes are imposed to fulfil these expenses.

e. The non-essential services and utilities are funded by the Bayt Al-Mal, and if funds found in the Bayt Al-Mal are insufficient then they are not funded, but rather delayed.

f. Emergency situations such as earthquakes and floods are funded by the Bayt Al-Mal, and if the funds were not found the money required is taken as a loan immediately which is then repaid through raised taxes.

The evidence for clause: “a” of this article is the verse of Sadaqah, which is the words of Allah (swt):

“Zakah expenditures are only for the poor and for the needy and for those employed to collect [Zakah] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah (swt) and for the [stranded] traveller - an obligation [imposed] by Allah (swt). And Allah (swt) is Knowing and Wise.” (TMQ 9:60).

As for clause: “b”, it is obligatory upon the Bayt Al-Mal to spend upon the poor, the needy, the traveller and Jihad whether the money was in the Bayt Al-Mal or not, since it is part of what Allah (swt) obligated upon the Bayt Al-Mal and the Muslims. Therefore, if the money is not found in the Bayt Al-Mal then taxes are imposed upon the Muslims for its sake, because it is obligatory upon them as confirmed by the Shari’ah evidences. As for those in debt, they are part of what Allah (swt) obligated upon the Bayt Al-Mal and not upon the Muslims. The reason why it is obligatory upon the Bayt Al-Mal is due to the words of the Messenger (pbuh) :

 » أَنَا أَوْلَى بِكُلِّ مُؤْمِنٍ مِنْ نفَْسِهِ، فَمَنْ تَرَكَ دَيْناً فَعَلَيَّ، وَمَنْ تَرَكَ مَالاً فَلِوَرَثَتِهِ «

“I am nearer to every believer than himself, If he leaves a debt,it is upon me. However, if he leaves an estate, it belongs to his heirs.” (reported by Muslim from Jabir), and it was upon him in his characteristic as the Head of the State, and so it is part of what Allah (swt) obligated upon the Bayt Al-Mal. It is reported from Abu Hurayrah that the Prophet said:

 فَأَ يََا مُؤْمِنٍ مَ اتَ وَتَرَكَ مَالاً فَلْيَرِثْهُ عَصَبَتُهُ مَنْ كَانُوا، وَمَنْ تَرَكَ دَيْناً أَوْ ضَيَاعاً « » فَلْيَأْتِنِِ فَأَنَا مَوْلاَه

“if a true believer dies and leaves behind some property, it will be for his inheritors, and if he leaves behind some debt to be paid or needy offspring, then they should come to me as I am the guardian of the deceased." (reported by Al-Bukhari). Accordingly the debt is upon the Bayt Al-Mal. If there was wealth in the Bayt Al-Mal it is obligatory to spend it, and if no funds were found, then no taxes would be imposed, since there is nothing to indicate that it is an obligation upon the Muslims. In the explanation of Sahih Muslim by Al-Nawawi it is said that:

كان لا يصلي على من مات، وعليه دين لَ يَلف به وفاء، لئلا )أن النبِ يتساهل الناس في الاستدانة ويهملوا الوفاء، فزجرهم على ذلك بترك الصلاة عليهم، فلما فتح أي قضاؤه، فكان » مَنْ تَ رَكَ دَيْناً فَ عَلَيَّ « :الله على المسلمي مبادي الفتوح قال يقضيه(

“The Prophet did not use to pray over anyone who died with a debt that he did not manage to fulfil, lest that people would not be careless in taking debts and neglect repayment, and so He would rebuke them by not praying over them. When Allah (swt) opened the conquests for the Muslims, He said: ‘whoever left behind a debt, it is upon me.’ in other words, to fulfil it, and he used to fulfil them.” which is evidence that it is paid from the Bayt Al-Mal if the money is found.

As for clause: “c”, the evidence is what has been mentioned that Allah (swt) obligated education, judging and Jihad upon the Muslims, and He (swt) obligated establishing the Khalifah upon them, and made it obligatory upon the Khalifah to govern the affairs with whatever that necessitates in terms of rulers and civil servants, and for those to be able to fulfil their obligations it is necessary for the Bayt Al-Mal to give the civil servants their salaries, and the rulers their compensations, from the rule: “Whatever is required to complete an obligation is itself an obligation”. If whatever is in the Bayt Al-Mal is not sufficient, then taxes are collected in order to meet these expenses, and if it is feared that instability/corruption (Fasad) could occur then loans can be taken to fulfil the need.

As for clause: “d”, in order to reach its evidence it is necessary to understand in detail that the evidence to fund the obligatory expenditures on the benefits and utilities where no alternative exists is that it is part of the management of the affairs, and the narration says:

 » وَهُوَ مَسْئُولٌ عَنْ رَعِيَّتِهِ «

 “and he is responsible for his subjects” (reported by Al- Bukhari from Ibn Umar), and the fact that the Ummah would be afflicted by harm in the absence of it being carried out and the Messenger (pbuh) said:

» لا ضَرَرَ وَلا ضِرَارَ «

“No causing harm and no harming” (reported by Ahmad from Ibn ‘Abbas, and reported and authenticated by Al-Hakim from Abu Sa’id Al-Khudri). Accordingly, these are the evidence for the obligation upon the Khalifah for the interest and utilities, which is why it is obligatory upon him in an absolute sense whether they were from the essentials or non-essentials. The evidence for their obligation upon the Muslims are the words: “No causing harm and no harming”, which is why the non-essential interests are not obligatory upon them since the Ummah would not be afflicted with harm if they were not undertaken, and nothing is obligatory upon the Ummah except that which would cause a harm if it was not undertaken.

Accordingly, not every interest and utility is obligatory upon the Muslims, rather only those interests which would cause harm if they were not undertaken. As for the Bayt Al-Mal, it is obligatory for it to undertake every issue which brings benefit for the Muslims, and everything which, if left without being undertaken, would cause them harm. Due to the restriction of the evidence of its obligation upon the Ummah with the narration: “There should be neither harming nor reciprocating harm”, taxes are not imposed upon the Muslims in order to undertake the non-essential interests and utilities such as widening the roads which are sufficient for the people without the widening or building a hospital that could be managed without, and anything else similar from non-essential interests. If the money is found in the Bayt Al-Mal the State would undertake them, and if not they would be delayed until the money is found, and it is not correct for taxes to be imposed for the sake of undertaking them.

As for clause: “f”, its evidence is the evidence for saving the one in trouble: in an agreed upon narration from Abu Musa Al- Ash’ari, that the Prophet said:

 عَلَى كُلِّ مُسْلِمٍ صَدَقَةٌ، فَ قَالُوا: يَا نَبِيَّ اللهِ، فَمَنْ لَمْ يَجِدْ؟ قَالَ: يَ عْمَلُ بِيَدِهِ « فَ يَ نْ فَعُ نَ فْسَهُ وَيَ تَصَدَّقُ، قَالُوا: فَإِنْ لَمْ يَجِدْ؟ قَالَ: يُعِينُ ذَا الْحَاجَةِ الْمَلْهُوفَ، قَالُوا: فَإِنْ » لَمْ يَجِدْ؟ قَالَ: فَ لْيَ عْمَلْ بِالْمَعْرُوفِ وَلْيُمْسِكْ عَنْ الشَّرِّ، فَإِن هََّا لَهُ صَدَقَة

“Every Muslim has to give in charity. The people asked, "O Allah (swt)'s Prophet! If someone has nothing to give, what will he do?" He said, "He should work with his hands and benefit himself and also give in charity (from what he earns)." The people further asked, "If he cannot find even that?" He replied, "He should help the needy who appeal for help."Then the people asked, "If he cannot do that?" He replied, "Then he should perform good deeds and keep away from evil deeds and this will be regarded as charitable deeds."”

And in the same way, the agreed upon narration from Ibn Umar that the Messenger of Allah (pbuh) said:

الْمُسْلِمُ أَخُو الْمُسْلِمِ لا يَظْلِمُهُ وَلا يُسْلِمُهُ، وَمَنْ كَانَ فِي حَاجَةِ أَخِيهِ كَانَ اللهُ « فِي حَاجَتِهِ، وَمَنْ فَ رَّجَ عَنْ مُسْلِمٍ كُرْبَةً فَ رَّجَ اللهُ عَنْهُ كُرْبَةً مِنْ كُرُبَاتِ يَ وْمِ ا لْقِيَامَةِ، وَمَنْ » سَتَ رَ مُسْلِمًا سَتَ رَهُ اللهُ ي وَْمَ الْقِيَامَةِ

“A Muslim is a brother of another Muslim. So he should not oppress him nor should he hand him over to. Whoever fulfills the needs of his brother, Allah (swt) will fulfill his needs; whoever removes the troubles of his brother, Allah (swt) will remove one of his troubles on the Day of Resurrection; and whoever covers up the fault of a Muslim, Allah (swt) will cover up his fault on the Day of Resurrection”.

This is general encompassing both the Khalifah as well as the rest of the Muslims, and so it is obligatory upon the Bayt Al-Mal and upon the Muslims. If sufficient funds are found in the Bayt Al- Mal then they are spent upon from there, and if there were not sufficient funds found then taxes are collected for its sake because it is obligatory upon the Muslims to help those in trouble.

With respect to the taking out of loans in a situation where corruption (Fasad) is feared, as mentioned in clauses: “b” and: “c” and: “f”, this is because corruption is a harm afflicting the Muslims, and its removal would be obligatory due to the narration:

» لا ضَرَرَ وَلا ضِرَارَ «

“There should be neither harming nor reciprocating harm”. So, if the funds were not available, and loans were not taken out, and waiting for the money could cause harm, then it would be obligatory to take out a loan to remove the harm. It would then be necessary for the State to take a loan for the amount required to remove the harm. It is not permitted to take out a loan for the sake of anything other than these three situations, because spending in other situations depends on the presence of funds, but if the funds are not present money should not be borrowed for it. As for anything which is entitled to funds whether or not they were found in the Bayt Al-Mal, then if the funds are found they are spent upon it, and if they are not found then they are sought through taking taxes from the Muslims in order to fulfil what is required. This occurs if it is possible to wait and no harm occurs due to waiting, and so it is delayed until the taxes have been collected, and if it cannot be waited for and the people would be afflicted with harm due to any delay then at that time a loan would be taken out for its sake. So accordingly the State would not take out a loan except for the situations which would cause harm if nothing was spent, which are those situations and things whose entitlement to funds remains whether the funds were found or not.

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.

The evidence for the article is what has been reported from Umar (ra) regarding the Muslims taking from the traders of those they were at war with according to what they took from the Muslim traders; it is reported by Ibn Abu Shayba in Al-Musannaf: “from Abu Mijliz – that Omar sent Uthman Bin Hanif who imposed upon the wealth of people of Dhimma that they differed over, a tax of one Dirham from every twenty and wrote to Omar who was content and gave him permission, and he said Omar: How much should we take from the people of war if they come to us? He said: How much do they take from you if you go to them? They said: A tenth. He said: So take the same from them”.

Abu ‘Ubayd reported in Al-Amwal from ‘Abd alRahman Bin Ma’qal who said: I asked Ziyaad Bin Hudair about whom they would take a tenth from. He said: “We didn’t use to take a tenth from a Muslim, nor from someone who had a covenant. I said: So who did you take the tenth from? He said: The disbelievers from the merchants of war, so we used to take from them as they used to take from us”. This is an evidence that custom duties which are taken from non-subjects of the State are considered to be from the sources of income of the Bayt Al-Mal.

This is with respect to the taxes, as for the wealth which is produced by public property, the Khalifah has been made the representative of the Muslims in managing their interests, and so whatever is from the public wealth which all of the individual citizens are able to enjoy, then they are left to them to use as they please, such as rivers and well water which could be used for irrigation. But if the usage of some prevents others, such as steel minerals, which leads to the one who is capable taking it while the one incapable gets nothing of it, then the Khalifah takes responsibility for managing this resource and extracting whatever is there in order to enable all the citizens to benefit from its sale. Accordingly, this wealth is placed in the Bayt Al-Mal and is considered to be from its sources of income because the Khalifah is the one who manages it. However, it is not spent according to the opinion and Ijtihad of the Khalifah in everything, since it is for the general citizens, and his opinion and Ijtihad is regarding the equality and inequality in expenditure, and not upon who it is paid for, since it is not from the State property.

And as for the wealth which has no inheritor for it, it is placed in the Bayt Al-Mal. If an inheritor is found then it is given to them, and if not then it is considered as the property of the Bayt Al- Mal because the Bayt Al-Mal is the inheritor of anyone who has no inheritor, since the Muslims used to give the inheritance of the one who had no inheritor to the Messenger (pbuh) , and he used to ask whether the person had any progeny or relatives? And (if he didn’t have any) then he would order it to be given to whomever he considered, which indicates that it is a source of income for the Bayt Al-Mal.

As for the wealth of the apostates, this is considered to be booty for the Muslims and is placed in the Bayt Al-Mal in the register of war spoils and Kharaj, and is spent upon what they are used for. His wealth is not inherited, since if one of the couple apostatised before consummating the marriage the contract is voided immediately and so there is no inheritance between them, and if the apostasy occurred after consummation then the marriage contract between them is voided, and if either of them die neither of them inherits from the other, since one of them is Muslim and the other a disbeliever. Similarly if the apostate was from those who inherit from a Muslim who died, the apostate does not inherit since he is a disbeliever and the one who left the inheritance is a Muslim, and a disbeliever does not inherit from a Muslim. Accordingly, his share of the remainder of the inheritance, if there were other inheritors, and if not then all of it is considered as booty for the Muslims, and it is placed in the Bayt Al-Mal. If the apostate died and he had inheritors from his sons, father, mother or siblings who were Muslim, they do not inherit from him, since a Muslim does not inherit from a disbeliever and it is all considered to be booty for the Muslims and is placed in the Bayt Al-Mal for the Muslims. From Usamah b. Zayd who said: the Messenger of Allah (pbuh) said:

» لا يَرِثُ الْمُسْلِمُ الْكَافِرَ، وَلا يَرِثُ الْكَافِرُ الْمُسْلِمَ «

“A Muslim cannot be the heir of a disbeliever, nor can a disbeliever be the heir of a Muslim.” (agreed upon). And ‘Abd Allah (swt) b. Umar said that the Messenger of Allah (pbuh) said:

 » لا يَ تَ وَارَثُ أَهْلُ مِلَّتَ يْنِ «

“people of two different religions would not inherit from one another.” (reported by Ahmad and Abu Dawud). Similarly if all of his inheritors apostasise with him, all of their wealth has no sanctity and it becomes booty for the Muslims, and they do not inherit from each other.

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 evidence for this is that the Shari’ah prohibited the authority to impose taxes upon the Muslims simply based upon an order emanating from him; the Prophet said:

» لا يَدْخُلُ الجَْنَّةَ صَاحِبُ مَكْسٍ «

“One who wrongfully takes an extra tax (Sahib Maks) will not enter Paradise.” (reported by Ahmad and authenticated by Al- Zayn), and the custom duty is tax which is taken from the tradesmen at the borders of the country. This prohibition encompasses every tax due to the agreed upon narration of the Messenger (pbuh) through Abu Bakra:

 إِنَّ دِمَاءكَُمْ وَأَمْوَالَكُمْ وَأَعْرَاضَكُمْ عَلَيْكُمْ حَرَامٌ كَحُرْمَةِ يوَْمِكُمْ هَذَا فِي بلََدِكُمْ هَذَا « »... فِي شَهْرِكُمْ هَذَا

“Verily your blood, your property and your honour are as sacred and inviolable as the sanctity of this day of yours, in this town of yours, and in this month of yours.”, which is general and so encompasses the Khalifah in the same way it encompasses the rest of the people. As long as the Shari’ah prohibited taking taxes, it is not permitted for the Khalifah to impose them upon the people based upon an order he made. However, if the purpose was something that Allah (swt) had made obligatory upon the Muslims, then it is permitted for the Khalifah to impose taxes upon the Muslims and take it from them by force for such purpose.

In this circumstance taking them would not be based upon an order from the authority but rather based upon what Allah (swt) had ordered, and the authority is merely implementing the order that Allah (swt) had made. So the Shari’ah permitted the Khalifah to take taxes if it was ordered by Allah (swt), with the condition that the order to take the taxes is from the Khalifah together with what Allah (swt) ordered the Muslims to fulfil, and not simply an order from the Khalifah alone to impose this tax. Based upon this, what the Shari’ah obligated upon the Muslims and the Bayt Al-Mal is spent upon from the Bayt Al-Mal, and if nothing is found in the Bayt Al-Mal, or if whatever was there had already been spent, or was not sufficient to fulfil the expenditure needs, then the Khalifah may impose taxes upon the Muslims according to the Shari’ah rules which obligated that issue upon the Muslims in the first place. And what were mentioned in the article are details of what Allah (swt) has obligated upon the Muslims.

As for clause: “a” its evidence is that Allah (swt) obligated the Khalifah to spend upon the poor, needy and wayfarer, and to spend in order to undertake the obligation of Jihad, and this was also made an obligation upon the Muslims; the Prophet said:

 » مَا آمَنَ بِِ مَنْ بَاتَ شَبْعَانَ وَجَارُهُ جَائِعٌ وَهُوَ يعَْلَمُ «

“One who goes to bed full while he knows that his neighbour is hungry, does not believe in Me” (reported by Al-Bazzar from Anas and Al-Haythami and Al-Mundhiri considered it Hasan). And there are evidences related which mention the poor, needy, wayfarers and beggars and the verse of Zakah. And the evidences of Jihad include His (swt) words:

 “And strive with your wealth and your lives in the cause of Allah (swt).” (TMQ 9:41).

As for clause: “b”, its evidence is that Allah (swt) obligated the Khalifah to pay for the expenses related to the civil servants, and the salaries for the soldiers according to what was agreed with them, and it is obligatory for the Bayt Al-Mal to recompense the Khalifah and the rest of the rulers, due to the evidence that the companions specified some money for Abu Bakr (ra) from the Bayt Al-Mal in return for him leaving his trade and being completely free to carry the duties of the Khilafah. In the same manner Allah (swt) made education, establishing the courts and Jihad with wealth obligatory upon the Muslims, and obligated them to establish the Khalifah in the same way it is obligatory upon them to establish the leader. As for the provisions for the soldiers, he said in a report from Abu Dawud from Abdullah Bin Umar:

» لِلْغَازِي أَجْرُهُ، وَلِلْجَاعِلِ أَجْرُهُ وَأَجْرُ الْغَازِي «

“The warrior (Ghazi) gets his reward, and the one who equips (Ja’il) him gets his own reward and that of the warrior.” And as for the maintenance of the civil servants, which are the teachers, judges, and those whom Allah (swt) has made it constantly obligatory to ensure they are established, then it is obligatory to pay the wages of those who undertake these issues, from the angle of the indication of necessity, in other words, the obligation to establish a judge necessitates the obligation of paying his wage, and from the angle of: “Whatever is required to complete an obligation is itself an obligation”, since the appointment of teachers and judges cannot be possible without the availability of money to cover their salaries. As for the remaining civil servants, if their work is part of what Allah (swt) obligated upon the Muslims and upon the Bayt Al-Mal such as the Imams of mosques, and the civil servants in the War Department and anything else similar, then taxes are imposed for their sake. With respect to whatever Allah (swt) obligated upon the Bayt Al-Mal alone such as the ones who collect the wealth from the people, then taxes are not imposed for their sake. And as for the recompense for the rulers, Allah (swt) obligated the Muslims to establish the ruler, and so it is obligatory for them to pay what is required to ensure he is free for his duties.

As for clause: “c”, its evidence is that Allah (swt) obligated the Khalifah to undertake the management of the interests of the Muslims by spending upon whatever interest they have and facilitating anything they need. The interest is what the whole Ummah uses, such as extracting the water, education, fixing the roads, and anything similar, and the utility is from the facilitation, which is what people utilise in order to fulfil their interests, such as a place of rest for travellers/passengers, public toilets, hospitals for the treatment of the ill and building mosques for the worshippers. It is said to utilise something is to use it, and so the Muslim utilises the space of the mosque for sitting and its water for ablution. So the Shari’ah obligated the Khalifah with issues such as building roads, extracting water, building schools, mosques and hospitals and anything else similar, since they are part of the management of the affairs, and because the interest is to attain a benefit and protect against a harm, and not making these available leads to harm. And utilisation is whatever the people utilise to fulfil their needs, and its lack of availability would necessarily bring about harm, and removing the harm is an obligation upon the Khalifah and in the same manner is obligatory upon the Muslims; it is reported from Ibn ‘Abbas who said: The Messenger of Allah (pbuh) said:

» لا ضَرَرَ وَلا ضِرَارَ «

“There should be neither harming nor reciprocating harm” (reported by Ahmad from Ibn Abbas and reported and authenticated by Al-Hakim from Abu Sa‘id Al-Khudri), and he said:

 » مَنْ ضَارَّ أَضَرَّ اللهُ بِهِ، وَمَنْ شَاقَّ شَقَّ اللهُ عَلَيْهِ «

“Whoever harms others, Allah (swt) will harm him; and whoever causes hardship to other Allah (swt) will cause hardship to him.” (reported by Ahmad from Abu Sarmah with a chain that Al- Zayn authenticated, and similarly reported and authenticated by Al- Hakim from abu Sa’id Al-Khudri). Therefore, what would occur from harm upon the Muslims if there was no provision for what the interest and utility necessitated if there was no recompense must be considered, and it would be obligatory upon the Khalifah and the Muslims to ensure it is provided if this provision removed that harm. What made it obligatory upon the Khalifah is clear since it is part of managing the affairs, and what made it obligatory upon the Muslims is the generality of the evidences, since the words:

» لا ضَرَرَ وَلا ضِرَارَ «

“There should be neither harming nor reciprocating harm” are general, and in the same way:

 » مَنْ شَ اقَّ «

“whoever causes hardship” is general, therefore, encompasses the Khalifah and also encompasses all of the Muslims.

As for clause: “d”, its evidence is the evidence of saving the one who is in trouble, since issues like floods and earthquakes and the like, fall under this issue. As for those who may be starving they fall under the narration:

» مَا آمَنَ بِِ مَنْ بَاتَ شَبْعَانَ وَجَارُهُ جَائِعٌ وَهُوَ يعَْلَمُ «

“One who goes to bed full while he knows that his neighbour is hungry, does not believe in Me” (reported by Al-Bazzar from Anas and considered Hasan by Al-Mundhiri), and the narration:

 » أَ يََا أَهْلُ عَرْصَةٍ «

“Whoever from the people of a neighbohood” (reported by Ahmad from Ibn Umar and authenticated by Ahmad Shakir). Therefore, it is obligatory upon the Bayt Al-Mal and the Muslims due to the generality of the evidences.