"диван"（Diwan）是指书记员坐下办公、保存档案记录的场所，也指这些档案记录本身，这两种含义之间有着密切的联系。

The Diwan is a name given to the place where the secretaries sit down to work and records are kept. It is also a name given to the records themselves, and there is an attachment between the two meanings.

第一次设立“迪旺”（Diwan，官府登记册/簿籍）并指定存放之所，是在欧麦尔·本·哈塔卜时期，即伊历20年。在安拉的使者（愿安拉赐福他并使他平安）在世时，国库并没有专门的迪旺，不过安拉的使者（愿安拉赐福他并使他平安）确实委任了书记员来登记财物。他委任穆阿耶盖布·本·阿比·法蒂玛·al-Dusi为战利品（al-Ghanaim）的书记员，委任祖拜尔·本·阿瓦姆为天课（Sadaqat）的书记员，委任胡宰法·本·雅曼为希贾兹农产品的书记员，委任阿卜杜拉·本·鲁瓦哈为海伊伯尔农产品的书记员。穆吉拉·本·舒abaa被委任为借贷与交易的书记员，而阿卜杜拉·本·阿尔卡姆则负责部落及其水源的记录。然而，安拉的使者（愿安拉赐福他并使他平安）并未设立任何迪旺，也没有为保存和书写它们而设立专门的场所。这种情况一直延续到艾布·伯克尔的哈里发时期。但当欧麦尔·本·哈塔卜成为哈里发、征服范围扩大之后，情况发生了变化。随之而来的大量财富涌入麦地那，这就使得设立迪旺、登记造册、并指定保存与书写之所成为必要。

The first establishment of Diwans and designation of a place to keep them in was at the time of ‘Umar b. Al-Khattab in the year 20AH. In the life time of the Messenger of Allah (saw) , the Treasury did not have a reserved Diwan though the Messenger of Allah (saw) did appoint secretaries to keep record of the funds. He appointed Mu’ayqeeb Ibnu Abi Fatima Aldusi as secretary of the spoils (Al-ghanaim), and Zubayr Ibnul Awwam as secretary of the Sadaqat, Huzaifah Ibnul Yaman as secretary over the agricultural produce of Hijaz, and Abdullah Ibnu Ruwaha as secretary over the agricultural produce of Khaybar. Al Mughira Ibnu Shu’ba was appointed as secretary for the loans and transactions, while Abdullah Ibnu Arqam was a secretary for the records of the tribes and their water. However, the Messenger of Allah (saw) did not keep any Diwans nor did he set up a place for keeping them and writing them. This went on during the Khilafah of Abu Bakr . However, things changed when ‘Umar b. Al-Khattab became Khalifah, and the conquests increased. This consequently increased funds pouring into Madinah, which necessitated the setting up of diwans and writing records and designating places for keeping them and writing them.

据报道,设立"迪旺"(Diwan)的直接原因是:艾布·胡莱赖从巴林为欧麦尔带来了一大笔钱财。欧麦尔问他:"你带来了什么?"他说:"我给你带来了五十万迪拉姆(500,0000)。"欧麦尔对他说:"你知道自己在说什么吗?你一定累了,去睡吧,明早再来见我。"第二天他来见欧麦尔时,欧麦尔问他:"是多少?"艾布·胡莱赖说:"五十万迪拉姆。"欧麦尔问:"这是合法的(Halal)吗?"艾布·胡莱赖答道:"我只知道这些。"于是欧麦尔登上讲坛,赞美并颂扬安拉(SWT),然后说:"众人啊!大量钱财已经送到我们这里,你们若愿意,我们可以按份额分给你们;若愿意,我们也可以清点。"人群中有一人说:"信士们的长官啊!您为何不设立账簿(迪旺),把您给予人们的一切都记录下来呢?"

It has been reported that the direct reason behind establishing the Diwans was because Abu Hurayra once brought to ‘Umar a large amount of funds from Bahrain. So ‘Umar asked him: “What have you brought?” He said: “I brought you five hundred thousand Dirhams (500,0000).” ‘Umar said to him: “Do you know what you are talking about? You must be tired, so go to sleep and come and see me in the morning. When he came the next day, ‘Umar asked him ‘How much is it?’ Abu Hurayra said: ‘500,000 Dirham.’ ‘Umar enquired: ‘Is it legitimate (Halal)?’ Abu Hurayra replied: ‘I know nothing else but that. Upon this ‘Umar stepped up the Mimbar, praised Allah (swt) and glorified Him, then said: ‘O people! A large amount of funds has reached us, so if you wish we can divide it among you in measure or if you wish we can count it. A man from among the people said: “O Amir al-Mu’amineen!, Why don’t you set up account books (Diwan) so that you can record whatever you give to people.’”.

据艾哈迈德·本·阿卜杜·拉赫曼·阿尔-瓦基迪（Al-Waqidi）所述：欧麦尔·本·哈塔卜就设立登记册（Diwans）一事征询穆斯林的意见。阿里对他说：“每年你都应当把所收到的全部财物分配出去，不留任何余额。”奥斯曼说：“我看到要分发给民众的财物数量巨大，如果不统计这些人，以便弄清谁已领取、谁未领取，我担心事情会失控。”于是，瓦利德·本·希沙姆·本·穆吉拉说：“我去过沙姆（Ash-Sham），了解到当地的君王设立了登记册并征募了兵员，那么你们为何不也这样做呢？”欧麦尔采纳了他的建议，召来阿给勒·本·艾比·塔利卜、马赫拉玛·本·瑙法勒，以及古莱什的谱系学家朱拜尔·本·穆特઼im，对他们说：“你们去挨家挨户进行人口普查。”于是他们从白尼·哈希姆开始，然后是艾布·伯克尔及其族人，接着是欧麦尔及其族人，之后统计各部族并向欧麦尔汇报。欧麦尔看了普查结果后说：“不，我并不想这样做。不过，你们要从先知ﷺ的家族开始，然后是离他们较近的人，依此类推，直到你们把欧麦尔排在安拉（SWT）所安排他的位置上。”

Al- Waqidi reported: Verily ‘Umar b. Al-Khattab consulted the Muslims about setting up the account books (Diwans). Ali said to him; “Each year, you should divide all the funds you receive without holding back anything.” Uthman said: “I can see that there are large amounts of funds to be given to the people, if these people are not counted to help keep track of who has taken from who has not , I fear that things could get out of hand.” Upon this Al-Walid Ibnu Hisham Ibnul Mughira said: I have been to Ash-Sham and I learnt that its Kings had set up an account book(Diwan) and recruited conscripts (for war), so why don’t you do the same? ‘Umar took up his advice and summoned Aqueel Ibnu Abi Talib and Makhrama Ibnu Nawfal, and Jubayr Ibnu Mut’im who were of the genealogist of Quraysh, and said to them: Go and carry a house to house census. So they began with Bani Hashim, then with Abu Bakr and his folk then ‘Umar and his folk, then they counted the tribes and reported back to ‘Umar. When ‘Umar looked at the census he said: No, I did not want it to be like this, however, do start with the family of the Messenger (saw), then the nearer to them and so on until you put ‘Umar where Allah (swt) has put him.

至于授予和征兵的登记册（Diwan），则是用阿拉伯文书写的。而关于纳税期限和征收款项的登记册，情况则有所不同。伊拉克的登记册原本是用波斯文书写的，正如波斯帝国统治时期的惯例；受波斯统治的各地也是如此。因此，他们土地税和吉兹亚（Jizya）、纳税期限以及款项征收的登记册都是用波斯文书写的。至于沙姆（Ash-Sham）以及受罗马人统治的地区，其登记册则用罗马文书写，正如它们在罗马人统治时期的惯例。这种情况从欧麦尔·本·哈塔卜（‘Umar b. Al-Khattab）时代一直延续，直到倭马亚王朝哈里发阿卜杜勒·马立克·本·marwan（Abdul Malik Ibnu Marwan）在位时，即伊历81年，沙姆的登记册才被改为阿拉伯文。

This, as far as the Diwan (account book) of the grants and the conscripts is concerned, and it was written in Arabic. As for the Diwan of the payment time and fund collection, the case was different. The Diwan of Iraq was written in Persian as it was the case in the times of the Persian empire, so was the Diwan of the countries which were under the Persian ruling. Thus the Diwan of their land tax and Jizya, payment time and funds collection were written in Persian. As for Ash- Sham and the areas which were ruled by the Romans, their Diwan was written in Roman as it was the case when these were ruled by the Romans. This went on since the days of ‘Umar b. Al- Khattab until the time of the Khilafah of the Umayyad Abdul Malik Ibnu Marwan, when in the year 81AH the Diwan of Ash-sham was transferred to Arabic.

据报道，阿卜杜勒·马立克·本·麦尔旺之所以将税务登记册（Diwan）从罗马文改为阿拉伯文，原因是他的一位罗马籍书记官有一次需要用水灌墨水瓶，他没有去取水，反而往墨水瓶里小便。阿卜杜勒·马立克听说此事后责备了他，随后命令苏莱曼·本·萨阿德把税务登记册改为阿拉伯文。于是他请求苏莱曼的协助，将约旦的哈拉只（Kharaj）一年的收入交给他支配。苏莱曼同意了，并被任命为约旦的总督，该地的哈拉只为十八万第纳尔。苏莱曼用不到一年的时间就完成了税务登记册的阿拉伯文翻译。他将译本呈给阿卜杜勒·马立克·本·麦尔旺，后者便召来他的书记官萨尔just…

It has been reported that what led Abdul Malik Ibnu Marwan to transfer the Diwan from Roman to Arabic was that the Secretary of the Diwan who was Roman, was once in need of water for his inkwell so he urinated in the inkwell instead of putting water. Abdul Malik heard of this and rebuked him; then he ordered Sulayman Ibnu Sa’ad to tranfer the Diwan to Arabic. So he asked him for assistance by making the Kharaj of Jordan available to him for one year. He agreed and appointed him Wali over Jordan, whose Kharaj was 180,000 Dinars. It took Sulayman less than a year to complete the translation of the Diwan into Arabic. He took it to Abdul Malik Ibnu Marwan who then summoned his Secretary Sarjoon and showed it to him. Sarjoon was saddened by this and left Abdul Malik’s court dejected. Other Roman clerks met with him, so he said to them: “You better seek another way of earning your living, for Allah (swt) has taken away this provision from you.”.

至于伊拉克的Diwan（行政簿册制度），是哈贾吉·阿卜杜勒·马立克在伊拉克的总督下令，让他的秘书萨利赫·伊本·阿卜杜勒-拉赫曼将其从波斯语译成阿拉伯语。萨利赫精通两种语言，于是应允了此事，并获得了完成任务所需的时间。哈贾吉的波斯籍秘书穆拉德纳沙赫·伊本·扎丹·法鲁赫听闻此事后，企图以十万迪拉姆贿赂萨利赫，好让他假装无能，但萨利赫拒绝了。于是他对萨利赫说：愿真主(SWT)让你离开今世，正如你剖析波斯语那样。

As for the Diwan of Iraq, it was Al- Hajjaj Abdul Malik’s Wali over Iraq that ordered his Secretary Salih Ibnu Abdul-Rahman to transfer it from Persian into Arabic. Salih was fluent in both languages, so he agreed to do this and was given time to complete the task. When the Persian Secretary of Al- Hajjaj, Muradnashah Ibnu Zadan Farukh, heard of this, he tried to bribe Salih with 100,000 Dirham in order to pretend his incompetence, but he refused. So he said to him: May Allah (swt) dissect you from this life as you have dissected the Persian language.