国库的账簿（Diwans）主要分为两大部分。第一部分记录国库的收入以及欠国库的款项。第二部分记录支出，以及国库有义务支付给应得者的款项。

The Treasury’s account books (Diwans) consist of two main divisions. The first one deals with the Treasury’s revenues and the funds owed to it. The second deals with the expenditure and the funds which the Treasury is liable to pay to the rightful owners.

这包括按资金类型划分的以下各个 Diwan（迪万，即部门或登记册）。

This includes the following Diwans according to the type of funds.

这个迪万（Diwan）是记录和保存国家收入账目的地方。这些资金属于一般战利品（ghanaim），所有穆斯林都有权享有。该迪万还包括所有税收收入，在国库支出不足以覆盖的情况下，穆斯林在某些情况下可能有义务缴纳这些税款。这些税款可用于支付国家雇员的报酬，或用于服务于全体穆斯林的公共利益和事务。国库内专门划出一处用于存放迪万的资金，不与其他资金混合。这是因为此类资金用于照management穆斯林的事务和共同利益，依照哈里发的意见和伊智提哈德（Ijtihad）来支配。

This Diwan would be the place where the records of the State’s revenues are kept and recorded. These funds would be the general booties for which all Muslims would be entitled. This Diwan would also include all the revenues from taxes, which the Muslims could in some cases be liable to pay, in case the revenues are not sufficient to cover the expenditures due on the Treasury. These taxes could be due as recompense for the State’s employees, or as service for the common interest and affairs of all the Muslims. A special place within the treasury is assigned for the funds of the Diwan, without being mixed with other funds. This is because such funds are spent in looking after the Muslims affairs and in their common interests, according to the opinion and Ijthihad of the Khalifah.

战利品与哈拉吉税册（Diwan）的各部门，是依照其收入以及应归于其的各项资金而设立的，包括以下几个部分：

The departments of the Diwan of booties and Kharaj, set up according to its revenues and funds due to it, consists of the following:-.

a) 战利品部（Al-ghana’im）：包括战争缴获物、战利品、缴获物以及五分之一。

a) The department of war booties (Al-ghana’im): This includes the war booties, spoils, booties and the fifth.

b) 土地税（Kharaj）部门。

b) The Department of land tax (Kharaj).

c）土地部门：包括以武力征服的土地、什一税土地（Ushriyyah）、Sawafi、国家财产、公共财产土地以及受保护的土地（Al-Hima）。

c) The Department of Lands: This includes the lands conquered by force, the tithe lands (Ushriyyah), the Sawafi, the States properties, public property lands and the protected lands (Al-Hima).

d) 人头税（吉兹亚）部门。

d) The Department of head tax (Jizya).

e) فيء المال部门：包括对“الصوافي”（沙瓦菲）收入、天课（العشور）、埋藏财宝（الركاز）与矿产的五分之一、国家租赁收入以及国家土地和建筑的收入的记录，或“沙瓦菲”和无继承人的财产的记录。

e) The Department of Al-Fai’: This includes the records of the Sawafi revenues, the tithes, the fifth of the hidden treasures (Rikaz) and minerals, the revenues of the State’s rentals and of the State’s lands and buildings, or the Sawafi and the wealth which has no heir.

f) 税务部门。

f) The Department of Taxes.

这是“迪万”，公共财产的资金在此被保管和登记，内容包括勘探、研究、开采、销售，以及所有的收入和支出。国库之中专门划出一处存放公共财产的资金，这些资金不与其他资金混合，因为它们是全体穆斯林的财产。哈里发将依据自己的判断和伊吉particular提哈德（Ijtihad），在伊斯兰教法的范围内，按照他认为符合穆斯林利益的方式使用这些资金。

It is the Diwan where the funds of public properties are kept and recorded, in terms of research, exploration, mining, marketing, as well as all revenues and expenditure. A special place is reserved for the public properties funds within the Treasury, where these funds are not mixed with other funds, for they are the property of all the Muslims, The Khalifah would spend such funds according to what he deems in the interest of the Muslims following his own opinion and Ijtihad within the Shari’ah rules.

公共财产的国库（Diwan）下设各部门，依据其资金类型以及设立的需要而设立。这些部门如下：——a) 石油和天然气部。

The Departments of the Diwan of public property are set up following its types of funds and according to the need to set them up. These would be as follows:- a) The Department of oil and gas.

b) 电力部门。

b) The Department of electricity.

c) 矿产部。

c) The Department of minerals.

d) 海洋、河流、湖泊和泉水部门。

d) The Department of seas, rivers, lakes and springs.

e) 森林与牧场管理部。

e) The Department of forests and grazing lands.

f) 保护地管理处（Al-Hima）。

f) The Department of protected lands (Al-Hima).

这里的“Diwan”是存放并登记应缴天课（Zakat）款项的机构。该机构的各个部门，依据应缴天课款项的种类设立，分别为：

It is the Diwan where the obligatory Zakat funds are kept and recorded. The various departments of this Diwan are set up following the type of the obligatory Zakat funds, and they are:

a) “钱款与商品”天课部门。

a) The Department of “monies and commercial goods” Zakat.

b) 农作物和果实天课部

b) The Department of crop and fruit Zakat.

c) 骆驼、牛和羊的天课部门。天课基金存放在国库内的独立场所，不与其他任何类型的基金混合。这是因为安拉（swt）已将有资格领取天课的人限定于八类，正如祂在《古兰经》中所提到的：祂（swt）说：

c) The Department of camels, beef, and sheep Zakat. The Zakat funds are kept in a separate place within the Treasury, and they are not mixed with any other type of fund. This is because Allah (swt) has restricted those entitled to Zakat in the eight categories, He (swt) mentioned in the Quran: He (swt) says:

“真的，天课（Sadaqat）只归于贫穷者、需要帮助者、负责收取天课的人、心被团结的人、奴隶、负债者、为主道奋斗的人，以及旅途中的过路人（SWT）。” [At- Tauba: 60]

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At- Tauba: 60]

因此，禁止将天课款项分配给其他任何类别。

It is therefore forbidden to allocate the Zakat funds to any other category.

就第一部分而言，已如上述。至于第二部分，即与支出方面相关、以及国库应付款项有关的部分，包括以下各部门、机关、办事处及符合条件的机构的全部支出：——

That was as far as the first Division was concerned. As far as the second Division which is related to the expenditure side and to the funds which are due on the Treasury, this includes all the expenditure of the following Diwans, Departments, Offices and eligible bodies:-

这包括:

This includes:

a) Dar ul-Khilafah.

a) Dar ul-Khilafah.

b) 顾问办公室。

b) The consultants’ office.

c) 授权助理的办公室。

c) The Delegated Assistant’s office.

d）执行助理办公室。

d). The Executive Assistant’s office.

圣战部的埃米尔。

a) The Amir of Jihad’s Department.

b) 监护人部门。

b) The Walis’ Department.

c) 法官部门。

c) The Judges’ Department.

d) 各政府机构、部门及相关公共事业的管理部门。

d) The Department of various government agencies, offices and related general utilities.

这里将记录哈里发认为有资格获得资助的人员名单，例如穷人、贫困者、负债者、旅行者、农民、工商业者以及其他人员，还包括哈里发认为资助他们符合穆斯林共同利益的人。这三个Diwan（部门）的开支，将由战利品与哈拉吉税收入（Diwan of booties and Kharaj）所覆盖。

This would be the place where the records of whom the Khalifah deems eligible for funds, such as the poor the needy, the indebted, the wayfarers, the farmers, the industrialists and others, as well as those whom the Khalifah considers it to be in the common interest of the Muslims to give them funds. These three Diwans’ expenditure will be covered by the revenues from the Diwan of booties and Kharaj.

这包括:

This includes:

军队事务署，涵盖其设立、组建、装备和训练。

a) The Diwan of the Armed forces covering their establishment, formation, equipment and training.

b) 军械部。

b) The Department of armament.

c) 军工部门。

c) The Department of weapons industry.

这个国库（Diwan）的开支将由第一类国库的收入来支付。因此，它将由战利品和哈拉吉（Kharaj）的收入来资助，因为该国库属于国库可追回和不可追回的负债的一部分。它也将由从公共财产征收的禁牧地（Hima）收入来资助。它还将由赡养税（Sadaqat）国库的收入来资助，因为它属于经文中提到的八类受益人之一：

The expenditure of this Diwan would be covered by the revenues of the first Division of Diwans. So it would be funded by the revenues from the booties and the Kharaj, for this Diwan is part of the recoverable and irrecoverable liabilities of the Treasury. It would also be funded from the Hima (protected properties) revenues raised from public properties. It would also be funded from the revenues of the Diwan of Sadaqat, for it forms part of the eight categories mentioned in the verse:

“真的，天课（Sadaqat）只归于贫穷者、需要帮助者、负责收取天课的人、心被团结的人、奴隶、负债者、为主道奋斗的人，以及旅途中的过路人（SWT）。” [At- Tauba: 60]

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At- Tauba: 60]

如果有可用的资金，这些费用由 Diwan of Sadaqat（天课与施舍事务署）的收入来承担。

These are covered by the Diwan of Sadaqat revenues if funds were available.

这些支出由公共财产的收入承担，依照哈里发的判断，并在伊斯兰教法（Shar'a）的规定范围之内。

These are covered by the public property’s revenues, according to the Khalifah’s opinion and within the Shar’a rules.

这包括穆斯林可能突然遭遇的一切情况，例如地震、洪水、饥荒等。紧急情况由战利品库（Diwan al-Ghanaim）和哈拉吉库（Kharaj）的收入以及公共财产库（Diwan al-Amwal al-'Amma）的收入来支付。如果这两个库的资金不足，则向穆斯林筹集资金。

This includes all what the Muslims may suddenly face, such as earthquakes, floods, famines etc… Emergencies are covered by revenues from the Diwan of booties and Kharaj, and from revenues of the public property’s Diwan. If these two Diwans did not hold sufficient funds, funds would be raised from the Muslims.

总务之"迪万"（财政预算部）负责依照哈里发的意见编制国家未来的预算，包括估算国家的收入与支出，将总体及实际的收入与支出与该预算进行比较，并监督国家的全部收入及其实际支出。该迪万隶属于哈里发府（Dar ul-Khilafah）。

The Diwan of the general (budget is responsible for the preparation of the future budget of the State, according to the Khalifah’s opinion, in terms of estimating the State’s revenues and expenditure, comparing the overall and real revenues and expenses with that budget, and monitoring the total revenues of the State and its real expenditure. This Diwan would be affiliated to the Dar ul- Khilafah.

这一机构负责管理国家的全部资金,即核算国家现有的资金、债权、收入和支出,包括已经征收的款项和应当征收的款项。

This is in charge of controlling all the State’s funds, i.e. accounting its existing funds, its credits, revenues and expenditures, be it those already collected and those due for collection

该部门负责审查和核对国家各项资金及其各行政部门的所有资产负债表，确保现有资产、支出、收入和开销的数额准确无误。它还负责就这些资金的征收和使用问责官员。此外，它还监督并核查所有迪万、国家各部门及员工的行政事务。

This takes charge of reviewing and checking all the balance sheets of the State’s funds and its administrations, making sure of the exact amount of the existing assets, expenses, revenues and expenditure. It also takes charge of accounting the officials in relation to the collection and spending of those funds. It also monitors and accounts all the Diwans, the State departments and employees regarding the administrative matters.

简而言之，这些是哈里发国家财政的各个部门（Diwan）。至于其设立的依据，它们是一种行政方式和手段，用以执行相关事务。先知ﷺ亲自处理行政事务，并为此任命了书记员，无论是与财政相关的事务还是其他事务。我们之前在“最早设立的Diwan”这一主题中已经提到，先知ﷺ任命了哪些人负责财务事务。此外，那些表明战利品（Anfal）、缴获物（Ghana'im）和法伊（Al Fai'，即不经战斗所得之财）以及人头税（Jizya）和地租税（Kharaj）是允许的经文和圣训，并表明它们是穆斯林从非信徒处合法获得的收益；还有那些表明天课（Zakat）的义务及其分配对象、并指明公共财产的经文和圣训，所有这些都必然允许设立行政体系，以便这些财产得以征收、保管、记录、清点和处置。这些行政方式是源于根本之物的分支，因而属于其中的一部分，也属于许可（Mubah）的行为范畴。哈里发有权依其认为必要的方式采用这些制度，以征收、管控、守护、分配和支出这些财产。Diwan的设立与采用发生在四大哈里发（Khulafa' ur-Rashidoon）时期，圣门弟子（Sahabah）目睹此事，既未反对，也未否认。

These are briefly and in general the Diwans of the Khilafah State’s finance. As for the evidence about their establishment, they are one of the administrative styles and means to carry out the action of. The Prophet (saw) , had dealt with the administration by himself and he appointed secretaries for it, whether in matters related to the finance or others. We said before, in the subject of the “First Established Diwan”, those whom the Prophet (saw) appointed as secretaries for the financial matters. Besides, the verses and the Ahadith which indicate the permissibility of the Anfal, the Ghana’im and Al Fai’ (booties and spoils) as well as the Jizya and the Kharaj, and which also indicate that they are a legitimate gain for the Muslims from the disbelievers, in addition to the verses and Ahadith which indicate the obligation of Zakat and to whom it should be allocated and which also indicate the public property, all this necessarily allows the setting up of administrative systems which would allow these funds to be collected, kept, recorded, counted and disposed of. These administrative styles would be a branch derived from the origin, thus they would be part of it and they would be part of the permitted (Mubah) actions. The Khalifah would be entitled to adopt them in which way he deems necessary to collect, control, safeguard, distribute and spend these funds. The setting up of the Diwans and their adoption took place in the time of the Khulafa’a ur-Rashidoon and this was witnessed by the Sahabah who did not object or disown such action.