有些财产不属于公共财产,而是归入个人财产,因为它们是个人可以拥有的东西,例如土地和动产。然而,穆斯林民众对它们享有权利。因此,这些东西既不属于个人财产,也不属于公共财产。于是它们是国家财产。国家财产是穆斯林大众享有权利的财产,其管理权交给哈里发,哈里发可以依其认为适当的方式将其中一部分分配给他们。所谓哈里发对这类财产的管理,是指他对其拥有处置的权力;这正是所有权的含义,因为所有权的含义就是所有者对其所拥有之物有支配的权力。因此,凡是其支出取决于哈里发的见解和伊杰提哈德的财产,都被视为国家财产。立法者已将某些资金定为国家财产,哈里发有权依其见解和伊杰提哈德处置它们,例如战利品、哈拉只税(土地税)、吉自亚(人头税)等等;这是因为沙里尔没有确定它们可以用于哪些方面。但凡沙里尔规定了资金应当用于何处,而没有留给哈里发依其见解和伊杰提哈德来决定的,这类财产便不属于国家,而是属于沙里尔所规定的用途范围。因此,天课不被视为国家财产,它是沙里尔所规定的八类人的财产。公库(Bait ul-Mal)是存放这些资金的场所,以便将其用于指定的用途。

There are properties that do not fall under public property, rather they are included in the individual property, because they are things which can be owned by individuals, like land and moveable property. However, the Muslim populace have a right in connection to them. Therefore, these things are not from the individual property, nor are they from the public property. Thus they are State property. The State property is that property in which the Muslims masses have a right, and its management is left to the Khalifah who may assign some of it to them according to what He deems as appropriate. What is meant by his management of this property is that He has the authority over it to dispose of it. This is what is meant by ownership; because the meaning of ownership is that the individual has an authority over that which He owns. Thus, every property whose expenditure is subject to the opinion and Ijtihad of the Khalifah, is considered as State property. The Law Giver has made certain funds State property, where the Khalifah has the right to dispose of them according to his opinion and Ijtihad, such as the booties, Kharaj (land tax), Jizya (head tax) and the like; this is because the Shar’a did not determine the the area in which they may be spent. But where the Shar’a determined the funds should be spent, and did not leave it to the Khalifah to decide according to his opinion and Ijtihad, then this property does not belong to the State; rather it belongs to the area specified by the Shar’a. Therefore, the Zakah is not considered a State property. It is rather the property of the eight categories assigned by the Shar’a. The Bait ul-Mal is the place where the funds will be kept so as to be spent on the designated areas.