伯特·马勒（Bayt Al-Mal）的开支分为六个部分：

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

a. 天课应当分配给的八类人，出自天课章。

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

b. 贫穷者、需要帮助者、旅途中的人、圣战（Jihad）所需的人，以及负债者。若天课章中没有可用的款项，则从伯特·马尔（Bayt Al-Mal）的常规收入来源中给予他们钱财；若仍无款项，则不给负债者任何资助。为满足贫穷者、需要帮助者、旅途中的人以及圣战所需的开支，可以征收税款；如果担心出现腐败（Fasad），国家可以借款。

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. 为国家提供服务的人员，如公务员、士兵和统治者，都从公库（Bayt Al-Mal）领取报酬。如果公库资金不足，则征收税款以满足支出需要；若担心出现腐败（Fasad），国家则借贷。

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).