Md. Habibur RAHMAN
28
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
