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.