国家预算有由伊斯兰教法规则确定的固定章目。至于预算的各个部分、分配给每个部分的金额，以及这些金额所涵盖的各项事务，则交由哈里发的意见与其伊智提哈德（独立判断）来决定。

The budget of the State has permanent chapters determined by Shari’ah rules. As for the sections of the budget, the amounts allocated for each section, and the issues of each sectioncovered by these amounts are left to the opinion of the Khalifah and his Ijtihad.

"Budget"是一个西方术语，其含义是对国家所征收的收入进行说明，包括对其各章（即汇集于预算中的各个方面）的说明，对其各节（即这些方面的分支）的说明，以及对各项收入金额的说明。与此同时，还有一份对国家将要支出的费用的草案，说明其各章（即费用将用于的各个方面）、各节（换言之，即这些方面的分支），以及对每一节所列各项事务将支出的金额的说明。这就是预算的实际情况。 穆斯林并不知道这一实际情况，而是了解"Bayt Al-Mal"（国库）：收入被送入其中，支出也由其中开支。然而，Bayt Al-Mal有收入，且支出源自于它，这本身便体现了预算的实质，即使它当时并未以这一术语命名。而且，没有任何东西阻止按照该术语的专业含义来使用这一名称，即收入与支出各章的汇集，每一章下设各节。在此基础上，国家拥有预算，而Bayt Al-Mal负责这一预算。

The word budget is a Western term, and its meaning is the explanation of the income that the State takes, and an explanation of its chapters, which are the aspects that are gathered in the budget, and an explanation of its sections, which are the branches of these aspects, and an explanation of the amounts which are incoming. Alongside that, there is a draft of the explanation of the expenditure that the State will spend, by explaining its chapters which are the aspects upon which the expenditure will be used, and an explanation of its sections, in other words, the branches of these aspects, and an explanation of the amounts that will be spent upon every one of the issues mentioned in each section. This is the reality of the budget. This reality was not known to the Muslims; rather they knew the Bayt Al-Mal, and the income was sent there and the expenditure was spent from it. However, the presence of income for the Bayt Al-Mal and the fact that the expenditure comes from it, embodies the reality of the budget even if it was not named with that term, and there is nothing to prevent the use of this term according to its terminological meaning, which is the collection of the chapters of income and expenditure, with sections for each of these. Built upon this, the State has a budget, and the Bayt Al-Mal is responsible for this budget.

关于本预算的编制，就其章节、部分及所拟定的金额而言，均由伊斯兰教法（Shari'ah）所决定。因此，伊斯兰教法规定并确定了收入来源，例如土地税和战利品；也规定并确定了支出的用途，并明确了哪些必须支出、哪些在有资金的情况下才需支出。收入与支出既然由伊斯兰教法规则所确立和决定，那么预算的各章节便永久以此为基础，因为是伊斯兰教法作出了这些决定，而教法规则是永恒的，不会改变。

As for the preparation of this budget in terms of its chapters, sections and amounts which are drafted, these have been decided by the Shari’ah laws. So the Shari’ah laws introduced and decided income such as land taxes and booty, and expenditures were introduced and decided how it should be spent, and it was confirmed what must be spent upon and what needs to be spent upon if the money is found to do so. The income and expenditure were introduced and decided by the Shari’ah rules, and therefore the chapters of the budget are permanently based upon that, since the Shari’ah decided them and the Shari’ah rule is permanent and does not change.

至于各类款项的细分，以及由此派生的分支，例如对有天然水源之土地征收的土地税、对灌溉土地征收的土地税，或与此类似的事项，哈里发可以加以制定，因为这些都属于他的opinion和Ijtihad所留给他的国家事务管理范畴。同样，所制定的各项数额，例如人头税（Jizya）和土地税应为多少，以及与之类似的数额，也都依照哈里发的见解和Ijtihad而定，因为这同样属于他所负责的范围。因此，关于伊斯兰教法规定的证据，涉及的是国库（Bayt Al-Mal）的收入与支出；而对于国库中那些伊斯兰教法没有明确规定的事项的管理与支配，则交由哈里发的见解和Ijtihad来决定。

As for the sections, which are the branches which branch off from them such as the land tax upon the land with a natural water supply, and the land tax upon irrigated land, or anything similar, the Khalifah can draft them, since they are part of the management of the affairs which have been left to his opinion and Ijtihad. In the same manner, the amounts which are drafted are done so according to his opinion and Ijtihad, such as how much the Jizya and land tax would be, and anything similar, since it is part of what he is responsible for. Accordingly, the evidences for the Shari’ah rules are regarding the income and expenditure of the Bayt Al-Mal, and the control over whatever is in the Bayt Al-Mal that the Shari’ah did not specify is left to the opinion and Ijtihad of the Khalifah.

这三条证据：关于收入的证据、关于支出的证据，以及关于伊玛目负责治理国家事务的证据，是本条的依据。只要哈里发有权依其见解和伊吉提哈德（独立判断）来拟定收入与支出的各个章节及每一章节的数额，那么为国家编制年度预算，包括其各章节及每一章节的数额，无论是收入还是支出，就没有任何障碍。被禁止的是为了设立新的章节而编制年度预算，而不是为其收入和支出编制预算，因为这些章节已由沙里亚的律例确定，因而是固定不变的。

These three evidences: the evidences regarding the income, those regarding the expenditures, and the evidence that the Imam is responsible for governing the affairs, are the evidences for this article. As long as the Khalifah has the right to draft the sections of the incomes and amounts which are drafted in each section according to his opinion and Ijtihad, then there is nothing to prevent the drafting of an annual budget for the State including its sections and the amounts for each section, whether that is for the income or expenditure. What would be prohibited is drafting an annual budget for the sake of new chapters, and not its income and expenditure, since these chapters have been decided by the Shari’ah rules and so they are permanent.