伯特·乌尔-马尔（国库）的永久性收入包括：战利品（Fai'）、战利品（Ghana'im）、土地税（Kharaj）、人头税（Jizya）、各类公共财产的收入、国有财产的收入、什一税（Ushr）、埋藏宝藏的五分之一（Rikaz）、矿产，以及天课财产。但天课财产保存在国库中的一个专门地方，除《古兰经》所提到的八类对象外，不得动用，无论是国家事务还是乌玛事务，都不得将其用于八类之外的用途。不过，哈里发可以根据自己的见解和伊杰提哈德，将其用于他认为合适的八类对象之中，他有权将其全部或部分分给其中一类或多类对象。公共财产的收入同样保存在国库中的一个专门地方，不与其他财产混合，因为它们为全体穆斯林所共有。哈里发依据伊斯兰教法的规定，根据自己的见解和伊杰提哈德，为穆斯林的利益而动用这些收入。

The permanent revenues of the Bait ul-Mal are: Booties (Fai’), Spoils (Ghana’im), Land Tax (Kharaj), Head Tax (Jizya), the different types of public property revenues, the revenues of the State properties, the tithes (Ushr), the fifth of the hidden treasure (Rikaz), the minerals, and the properties of Zakat. But the Zakat properties are kept in a special place in the Bait ul-Mal, and they are not spent except for the eight categories mentioned in the Qur’an, and nothing of them should be spent for other than the eight categories, whether the State affairs or the Ummah’s affairs. But the Khalifah is allowed to spend them, according to his opinion and Ijtihad, for whom He sees fit of the eight categories. He has the right to give them to one or more of these categories, or to all of them. The revenues of the public properties are also kept in a special place (hold) in the Bait ul-Mal, and are not mixed with others, because they are owned by all the Muslims, from whence the Khalifah spends them, within the Shari’ah rules, in the interest of the Muslims according to his opinion and Ijtihad.

其他属于拜特·麦勒（Bait ul-Mal，国库）的财产，全部汇集起来，用于国家与乌玛（Ummah，穆斯林共同体）的事务，即八类受益者，以及国家所决定的任何事项。如果这些财产足以满足公民的需要，那是最好不过的；否则，国家就向穆斯林征收税赋，以完成其在照顾穆斯林事务方面所必须履行的职责。至于这些税赋的征收方式，应当依照沙里亚（Shar'a）为穆斯林规定的义务来进行。因此，对于穆斯林有责任履行、且其执行需要国家支出费用的义务，国家有权向穆斯林征收税赋，以便执行这些义务。 而对于那些并非穆斯林义务的事项，例如偿还亡者的债务，国家不允许为偿付这些债务而征税。如果国库中有可用的资金，国家可以予以偿付；否则，国家没有义务去做。因此，在这些情况下，国家有权征税，但必须按照以下方式进行：

The other properties, which belong to the Bait ul-Mal, are all gathered together, and spent on the affairs of the State and the Ummah, on the eight categories and on anything that the State decides. If these properties meet the needs of the citizens, that is well and good; otherwise the State levies taxes upon the Muslims in order to accomplish what is required of it in terms of looking after their affairs. In regards to the way these taxes are enacted, it should be done according to the obligations which the Shar’a put upon the Muslims. So concerning duties which are obligatory upon Muslims to carry out and which require expenses from the State for their execution, the State has the right to levy taxes from the Muslims so that it can execute them.Whereas those issues which are not duties upon the Muslims, such as the repayment of the debts of the dead, the State is not allowed to levy taxes in order to pay them off. If it had funds available in the Bait ul-Mal then it would carry this out, otherwise the State is not obliged to do so. Therefore, the State has the right to collect taxes in these instances, in which case it has to proceed as follows:

1. 用于支付伯特·马尔（公库）应承担的开支，以救济贫穷者、需要帮助者、旅途中的人，以及支持圣战（Jihad）。

1. To meet the expenses due upon the Bait ul-Mal for the poor, the needy, the wayfarer and in the carrying out of Jihad.

2. 用于支付国库（Bait ul-Mal）应承担的赔偿性开支，例如雇员的薪酬、军队的给养及类似款项。

2. To meet the expenses due upon the Bait ul-Mal as compensation, such as the expenses of the employees and the provisions of the army and the like.

3. 为满足伯特·马尔（Bait ul-Mal，国库）应承担的公共服务与公共设施方面的支出，例如修建道路、供应饮水、兴建清真寺、学校和医院，以及其他被认为对乌玛（Ummah，穆斯林共同体）的建立不可或缺、缺之则会使其受到损害的事项。

3. To meet what is due upon the Bait ul-Mal in the form of services and utilities, such as the construction of roads, production of water, building of mosques, schools and hospitals and other things whose establishment are considered necessary for the Ummah and without which she would be harmed.

4. 为应对伯特·麦勒（Bait ul-Mal）因突发紧急状况而产生的必要开支，例如饥荒、洪水、地震、敌人的侵袭以及类似情况。

4. To meet the expenses due upon the Bait ul-Mal that arise in the form of necessity, such as emergency incidents like famine, floods, earthquakes, an attack by an enemy and the like.

5. 为偿还国家为履行全体穆斯林应尽的义务而产生的债务而征收赋税，这些债务可能源于上述四种情况中的任何一种，或由此而产生的其他情况，也可以是伊斯兰教法规定穆斯林必须履行的任何事务。

5. To levy taxes to meet debts which the State incurred in order to carry out an obligation due upon all the Muslims, from any of the four cases mentioned above or whatever may have resulted from them, or any matter obliged upon the Muslims by Shar’a.

除此之外，存放于公库（Bait ul-Mal）中并用于民众事务的其他收入，还包括：从与穆斯林交战或与穆斯林订有条约的国家的公民那里征收的十一税（关税），以及属于公共财产或国家财产的财产，还有无继承人者遗留下来的财产。

Other revenues which are kept in the Bait ul-Mal and spent upon the affairs of the citizens are the tenth (customs) collected from the citizens of countries at war with the Muslims, or which have treaties, and the properties which are of the public property or the State property, or the property which is inherited from those who had no inheritors.

关于公库（Bait ul-Mal）的收入超出其应付支出的部分：如果这笔超出的款项来自战利品，则将其作为赏赐发给民众。如果超出的部分来自Jizya或Kharaj，则留存下来，以应对穆斯林可能遭遇的任何紧急情况，并且不应免除那些有义务缴纳者的税款，因为伊斯兰律法规定Jizya向每一位成年、有能力缴纳的非穆斯林男性征收，而Kharaj则根据土地的承受能力征收于土地之上。如果超出的部分来自Zakat，则将其保留在公库中，直至八类受益人中有人对其提出需求，届时便将其用于他们。如果超出的部分来自穆斯林应缴纳的款项，则免除该项，穆斯林无需再缴纳。

Concerning the revenues of the Bait ul-Mal which exceeds the expenses due upon on it; if this excess came from booties then it is spent as grants which are given to the people. If the extra comes from Jizya or Kharaj, it is kept to meet the requirements of any emergencies which may fall upon the Muslims, and it should not be waived from those who are obliged to pay, because the divine law has put the Jizya on everyone (non-Muslim male, mature and able to pay), and the Kharaj on the land according to its capacity. If the extra came from Zakat it is kept in the Bait ul-Mal until any of the eight categories has demands upon it, whereupon it is spent on them. If the extra came from that which is due upon Muslims, then it would be dropped and they are excused from paying.