Md. Habibur RAHMAN
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The expenditures division: This is related to the expenditures and funds that
are due on bayt al-mal. This includes all the expenses of departments, sections, managements, and the eligible bodies as follows:
1. Department of Dar al-Khilafah: it encompasses:
a. Dar al-Khilafah. b. Counselors office.
c. Office of Commissioners. d. Office of Executives.
2. Department of Government Administrations: it includes:
a. Section of the commander of jihad. b. Section of the governors.
c. Section of the judges. d. Section of various government agencies, managements, and offices related to
the general utilities.
3. Department of grants: this would be the place to record those the Caliph
deems eligible for funds, such as the poor, needy, indebted, wayfarers, farmers, industrialists, and others. The expenditures of these three departments would be covered
by the revenues from the booties and land taxes.
4. Department of jihad: it includes:
a. Section of the armed forces covering their establishment, formation, equipment and training.
b. Section of armament. c. Section of weapons industry.
The expenditure of this department would be covered by the revenues of all departments of the first division. So it would be funded by the revenues from the
booties and the land taxes because this is the part of recoverable and irrecoverable liabilities of bayt al-mal. Also, it would be funded by the revenues of reserved land
raised from public properties, as well as it would be funded by the department of sadaqat.
5. Department of Sadaqat expenses: These are covered by the revenues earned
from sadaqat, if funds were available.
6. Department of public propertys expenses: these would be covered by the
revenues raised from the public properties, according to what the Caliph deems appropriate, pursuant to the provisions of the Shariah.
7. Department of emergencies: this includes all what human being may
suddenly face, such as earthquakes, floods, famines and so forth. Emergencies are covered by revenues from the booties and land taxes, and revenues from the department
of public properties. If these funds were insufficient then funds would be raised from the Muslims.
Türkiye İslam İktisadı Dergisi, Cilt 2, Sayı 2, Ağustos 2015, ss. 21-44 Turkish Journal of Islamic Economics, Vol. 2, No. 2, August 2015, pp. 21-44
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8. The department of general budget: this department is responsible for
preparing the future budget of the state, subject to the concern of the Caliph, in terms of estimating the states revenues and expenditure, comparing the overall and real revenues
and expenses with that budget, and monitoring the total revenues of the state and its real expenditure. This department would be affiliated to the Dar al-Khilafah.
9. Department of general accounts: this is in charge of controlling all the states
funds, i.e. accounting its existing funds, its assets, liabilities, expenditures and so forth, be it those already collected and those due for collection.
10. Department of control: this is responsible for reviewing and checking all
the balance sheets of the states funds and its administration, making sure of the exact amount of the existing assets, expenses, revenues and expenditures. It also takes charge
of accounting the officials in relation to the collection and spending of those funds. It also monitors and accounts all the states departments and employees regarding the
administrative matters Zalloom, 20-25.
6. Funds of Bayt al-Mal
There are different types of funds in bayt al-mal, in terms of the various scopes of their expenditures. Not all expenses should be covered by the same fund. Some funds
are valid to be disbursed for such expenditure which shall not be covered by other funds. Thus, the funds of bayt al-mal should be allocated according to the scopes of
their disbursement. For example, Zakat funds in bayt al-mal shall be separated from the funds of land tax. Likewise, funds of charity and tithes shall not be mingled with funds
of the land tax; because funds from land tax are considered booties which are for all the Muslims while charity funds are for the people specified in the Quran Abu Yusuf, 80.
Hanafi School of Islamic law states that the Caliph shall allot the funds of bayt al-mal in four categories. Other Schools, however, do not decline this division in
general. According to Hanafi School, the Caliph is allowed to borrow from one of these funds to manage the expenses of other fund, and afterwards it must be given back to the
lending fund, Ibn Abidin, 257. The four categories of the funds are as follows: 1. Fund of Fifths akhmas.
2. Fund of War Booties fay. 3. Fund of Missing.
4. Fund of Zakah. Nevertheless, there could be another fund namely:
5. Fund of Public Properties.
1. Fund of Fifths: Allah swt says: and know that whatever of war-booty that
