行政制度是一种用于完成某项任务的方式，同时也是用以达成此目的的手段之一，因此它不需要具体的证据，只需有能够指向其根源的一般性证据即可。若认为这些方式属于人的行为，因而应当依照天启的律例来进行，那是错误的。这是因为，关于这些行为的证据是以总体的形式针对其根源而来的，所以它涵盖了从该根源分支出来的一切行为，除非有专门针对某一细节行为的天启证据，此时该行为就必须遵循那一证据。例如，安拉（SWT）说：“你们当缴纳天课。”[73:20]

The administrative system is a style used to perform a task, and is also one of the means used for that, so it does not require specific evidence. It is sufficient for it to have general evidence that indicates to its origin. It would be wrong to say that these styles are human actions, which should therefore be conducted according to the divine rules. This is because the evidence for these actions has come in regards to their origin in a general form, thus it includes all actions that branch out from that origin, unless there is divine evidence that relates to a subsidiary action, in which case the action must follow that evidence. For instance Allah (S.W.T) says, "And pay out the Zakat" [73:20].

这是一个一般性的证据。随后出现的证据涉及由此衍生出的各项附属行为，例如尼萨布的数额、收取天课的官员，以及应从哪些类别的人身上征收天课。所有这些都是源自经文“你们当缴纳天课”的衍生行为。关于天课征收人应如何征收天课，却找不到任何证据。例如：他们是骑马还是步行？他们是否雇用其他工作人员来协助？他们是否依据记录征收？他们是否需要设立一个共同的办公总部？他们是否会设置仓库来储存所征收的一切？这些仓库应当建在地下，还是像粮仓那样建造？现金形式的天课应当装在袋子里还是箱子里？所有这些以及类似的事项，实际上都是源自“你们当缴纳天课”的附属行为。

Which is a general evidence. Then the evidences came regarding the subsidiary actions which branched out from it, such as the amount of Nisab, the Zakat collectors and the categories of people from whom Zakat is to be taken. All these are actions derived from the ayah, "And pay out the Zakat". There are no evidences to be found about the manner by which the Zakat collectors have to collect the Zakah. For example do they go riding or walking? Do they hire other employees to help them or not? Do they collect it according to records? Do they have to establish headquarters where they would all meet? Would they have warehouses where they would store everything they had collected? Would these houses be underground or built like grain houses? Would the cash Zakat be collected in bags or coffers? All these actions and the like are, in fact, subsidiary actions originating from "And pay out the Zakat." .

由于它们都没有具体的证据，因此都被一般性证据所涵盖；所有的行政方式皆是如此。因此，行政方式是从属于其根源的行为，而其根源有一般性证据。所以，行政方式不需要单独的证据，因为其根源的证据同时也可作为它的证据。据此，除非有具体的文本禁止采用某种特定的行政方式，否则任何体系中的行政方式都可以被采纳。反之，如果某些行政方式适合用于管理行政机构的工作并处理民众的事务，那么采纳它们也是被允许的。这是因为行政方式并非需要天经地义的证据支持的神圣律法。正因如此，欧麦尔（愿真主喜悦他）采用了“底宛”（diwan）的制度，用于登记军人和民众的名字，以便将来自公共或国家财产的款项，以赏赐或薪俸的形式发放给他们。 阿比德·伊本·叶哈雅转述，据哈里斯·伊本·努法伊勒的传述，欧麦尔就记录“底宛”一事征询穆斯林的意见。阿里·伊本·艾比·塔利卜建议说：“把你每年征收的所有款项都分发出去，不要留存任何一部分。”奥斯曼·伊本·阿凡说：“我看到大量款项正在分发给人们，如果不加以统计，以便知道谁已经领取、谁尚未领取，我担心事情会失控。”对此，瓦利德·伊本·希沙姆·伊本·穆吉拉说：“我曾到过沙姆，发现那里的国王们设立了‘底宛’并招募士兵，那么你们为何不也这样做呢？”欧麦尔采纳了他的建议，召见了来自古莱施部族的青年阿group·伊本·艾比·塔利卜、马赫拉马·伊本·努法伊勒和朱拜尔·伊本·穆特输，并说：“去准备一所房屋，挨家挨户进行人口登记。”

They are all covered by the general evidence as there are no specific evidences for them; and this is the case with all the styles. Thus, the style is an action subsidiary to an action i.e. the origin that has general evidence. Therefore, the style does not require evidence, because the evidence of its origin serves as evidence for it as well. Therefore, the administrative styles can be taken from any system unless there is a specific text that prevents taking a particular administrative style. Otherwise, it is allowed to take the administrative styles if they were suitable to run the work of the administrative organisations and to discharge the affairs of the people. This is because the administrative style is not a divine rule that requires divine evidence. This is the reason that ‘Umar (ra) took the style of the diwan for recording the names of the army and the citizens for the sake of distributing the funds to them, which came from the public or state properties, in the form of grants or salaries.. ‘Abid Ibn Yahya reported on the authority of Al-Harith Ibn Nufayl that ‘Umar consulted the Muslims about the recording of Dawawin, and Ali Ibn Abi Talib suggested, ‘Divide all the funds you collect each year and do not keep any of them.’ ‘Uthman Ibn Affan said, ‘I see that there are a lot of funds being distributed amongst people, and if they are not counted in order to know who has taken and who has not, I fear that the matter could get out of hand.’ Upon this Al-Waleed Ibn Hisham Ibn ul-Mughira said, ‘I was in Al-Sham and I noticed that its kings had introduced a Diwan and recruited soldiers, so why don't you do the same?’ ‘Umar took his advice and summoned ‘Aqil Ibn Abi Talib and Makhramah Ibn Nufayl and Jubair Ibn Matam who were young men from Quraish and said, ‘Prepare a house to house a census.’ .

当伊斯兰传入伊拉克时,征收税款与募集资金的"迪万"(Diwan,官署)照旧运作。叙利亚的迪万使用拉丁文,因为该地曾属罗马帝国;伊拉克的迪万使用波斯文,因为该地曾属波斯帝国。到阿卜杜勒·马立克·本·marwan(Abdul Malik Ibn Marwan)时期,叙利亚的迪万于公元81年(伊历)改用阿拉伯文。此后,根据需要和民众利益管理的需要,又陆续设立了多个迪万。为军队设立的迪万用于登记与发放俸禄,另有迪万用于记录各类交易的费用与索赔。还设立了一个供总督(Amils)与省长(Walis)使用的迪万,用以记录每一次任命与罢免;国库(Bayt-ul-Mal)中也使用其他迪万来记录收入与支出等事务。设立何种迪万,取决于其需要,而其形式则随着年代推移,因做法与手段的不同而有所变化。每个迪万都设有一名主管及其他工作人员,有时主管被允许自行任命属下,有时属下则由上级指派给他。因此,迪万依需要而设,并配以能够满足该需要的形式与手段。不同地区、省份或国家采用不同的形式与手段是允许的。至于此类公务员的责任,他们既是受雇的员工,同时也是公民。在职业层面,他们对自己所属部门的主管负责;作为公民,则对统治者负责,无论统治者是省长、其副手还是哈里发。他们必须遵守伊斯兰教法(Sharia)的规定以及行政制度。

When Islam reached Iraq, the Diwan of payments and funds collection continued as before. The Diwan of Al-Sham was in Latin for it had been part of the Roman Empires, and the Diwan of Iraq was in Persian for it had been part of the Persian Empire. At the time of Abdul Malik Ibn Marwan the Diwan of Al-Sham was transferred to Arabic (in the year 81 AH). Several Dawawin were then set up according to necessity and depending on the need for them in running the people's interests. Dawawin for the armed forces were introduced for registration and grant purposes, and others were introduced to record the fees and claims of all transactions. Another Diwan was introduced for the Amils and Walis to record each appointment and each removal and other Dawawin were used in the treasury (Bayt-ul-Mal) to record revenues and expenses and so on. The introduction of a Diwan was according to the need for it, and its style varied over the years due to the difference in styles and means.. A chief was appointed for each Diwan along with other employees, and in some cases the chief was allowed to appoint the employees himself, and they were sometimes appointed to him.. A Diwan would thus be set up according to need, along with the styles and means that would help discharging that need. It is permitted to have different styles and means according to the area, or Wilayah or country.. With regards to the responsibility of such civil servants, they are hired employees and at the same time citizens. At a professional level they are answerable to their own directorate manager, and as citizens they are answerable to the rulers whether these are Walis, the assistants or the Khalifah. They have to abide by the Sharia rules and the administrative systems.