国家的全部收入都汇集到公库（Bait al-Mal）中，国家的各项职能由此拨款支持。拨款的各项事宜，全都由哈里发的见解和他的伊智提哈德（ijtihad）决定。

All of the revenues of the State are collected in the Bait al-Mal, from where the various functions of the State are funded.The matters for which the funds are allocated are all decided by the view of the Khaleefah and his ijtehad.

伯特·马尔（Bait al-Mal，公库）的支出主要集中于以下六个方面：

The expenditure of the Bait al-Mal is centred around the following six categories :

伯特·马尔（Bait al-Mal）设有一个专门的账户，用于收集天课的款项。天课的八类受益人所需的费用，都从这一账户中支出。

The Bait al-Mal has a special account in which the money of zakat is collected. The eight categories of people entitled to partake of the zakat funds are supplied from this account.

当zakat账户中的资金不足时，穷人、贫困者、旅行者、负债者和圣战（jihad）的开支将从其他收入来源中拨付。如果即使从这些其他来源也无法筹集足够资金，则不得向负债者提供援助。穷人、贫困者、旅行者和圣战的开支必须从为此目的而征收的额外税款中支付；如有需要，为防止他们陷入腐败，还可以用国家为此目的举借的贷款来支付。

The poor, the needy, the travellers, the debtors and jihad are funded from other sources of revenue whenever there are insufficient funds in the zakat account. When there are inadequate funds even from these other sources, the debtors are not to receive assistance. The poor, the needy, the travellers and jihad must be funded from the extra taxes collected for this purpose; and if required - to prevent them falling into corruption - they are to be funded from loans raised by the State for this purpose.