这种情况在使者ﷺ在世时一直持续着。阿布·巴克尔被任命为哈里发后,在他哈里发任期的第一年仍延续这一做法。凡从各地收到的款项,他都会带到使者ﷺ的清真寺,分配给应得者。他在此事上任命阿布·乌baida·本·朱拉赫为副手。阿布·乌baida在担任此职时对他说:我替您保管这些款项。然而,阿布·巴克尔在哈里发任期的第二年确实为国库设立了一个起点,他在自己家中指定一处地方,用来存放运到麦地那的款项,并将其全部用于穆斯林及其事务。
阿布·巴克尔去世后,欧麦尔被任命为哈里发,他召集了托管人,走进阿布·巴克尔的家。他打开国库,发现只有一枚第纳尔,是从一个袋子里掉出来的。欧麦尔哈里发时期征服之事日益频繁,穆斯林征服了"基斯拉"(波斯)和"盖萨尔"(罗马)的土地,款项增多,涌入麦地那,于是欧麦尔为此指定了一座房屋。他为之设立账簿,任命会计,从中拨付补助金并装备武装力量,不过他有时会把收到的战利品五分之一放在清真寺里,并立即分配。
伊本·阿拔斯传述:"欧麦尔曾召见我,我到达时,他坐在一块布前,金子像干草一样散落在上面。他说:来吧,去分给你的族人。至于真主(SWT)为何将此物从祂的使者ﷺ、阿布·巴克尔那里留下而赐给我,真主最为知晓。他这样做是想要好处还是坏处?"
阿卜杜·拉赫曼·本·奥夫传述:"欧麦尔有一次在正午召见我,我便去见他。我进入他的家,他拉着我的手,领我到一个房间,那里堆放着成捆的包裹,一层叠着一层。" 他接着说:“如今,穆罕默德与吉尔特?”——不对,重新翻译如下:
他接着说:“如今,赫塔卜家族在真主(SWT)面前变得卑微了。以真主(SWT)起誓,如果我们因此而得到尊荣,真主(SWT)本会把它赐给我的两位同伴,他们也会为我树立一个在此事上跟随他们的先例……”阿卜杜勒·拉赫曼说:“当我看到他所带来的东西时,我对他说:‘坐下吧,众信士的长官,让我们好好想想。’他说:‘我们坐了下来,我们把麦地那人记录在册,记录了为真主之道而战的圣战者,以及穆罕默德ﷺ的妻子们,然后我们又记录了其他人。’”
This state of affairs continued during the lifetime of the Messenger of Allah (saw) . When Abu Bakr was appointed Khalifah, he continued on that course in the first year of his Khilafah. He used to bring any funds that reached him from any region to the mosque of the Messenger of Allah (saw) and distribute them among those entitled. He appointed Abu Ubaidah Ibnul Jarrah as his deputy in this matter. Abu Ubaidah said to him, when he held this post: I will look after the funds on your behalf. Abu Bakr however did in the second year of the khilafah establish a starting point for the treasury, where he assigned a place in his house to place in the funds which came to Madinah, and he used to spent all of that on the Muslims and their affairs. When Abu Bakr died and ‘Umar was appointed Khalifah , he gathered the trustees and entered Abu Bakr’s house. He opened the treasury and found one single Dinar which had fallen from a sack. When the conquests had intensified during the Khilafah of ‘Umar, and the Muslims conquered the lands of “Kisra” (Persians) and “Qaysar” (Romans), the funds increased and poured into Madinah, so ‘Umar designated a house for them. He set down for them account books and appointed accountants, allocated grants from them and equipped the armed forces, though he used to sometimes place the fifths of the spoils that reached him in the mosque and distribute them without delay. Ibnu Abbas reported: “Umar once summoned me, and when I got there he was sitting before a rag with the gold scattered over it like hay. He said: Come on and divide among your folk, for Allah (swt) knows best why He did hold this from His Messenger (saw) and Abu Bakr and He gave it to me?, Did he want good or bad by this?” Abdul Rahman Ibnu Auf reported: “Umar summoned me once at noon, so I went to him. When I entered his home, he took me by the hand and led me to a room where the parcels were stacked on top of each other. He then said: “Now the family of Al-Khattab became lowly before Allah (swt), by Allah (swt) if we were to be honoured by this, Allah (swt) would have given it to my two companions and they would have set for me a precedent to follow them in this matter..” Abdul Rahman said: “When I saw what he has brought I said to him. ‘Sit down O Amir of the believers, and let us think.’ He said: ‘we sat down, we wrote down the people of Madinah, we the Mujahideen in the way of Allah (swt) and the wives of the Messenger of Allah (saw) and then we wrote the others.’”.