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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
you may gain, verily one-fifth of it is assigned to Allah, and to the Messenger, and to the near relatives of the Messenger, and to the orphans, the poor and the wayfarer al-
Quran: 841. The sources of this fund are as follows:
Md. Habibur RAHMAN
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a. One fifth of the movable war spoils. The ghanimah or war spoils are the wealth that is taken from disbelievers by fighting except the lands and real estates. One
fifth of these spoils would be assigned to bayt al-mal. b. One fifth of the minerals like gold, silver, iron and so forth.
c. One fifth of the treasures that are hidden in the ground by human being. It refers to the treasures of pre-Islamic period, or treasures of unbelievers if it is found by
the Muslim, then one fifth of it would be for bayt al-mal, and the rest would be for the person discovers it.
d. One fifth of war booty fay, according to Shafii School and one view of Imam Ahmad. However, Hanafi, Maliki and another view of Ahmad opine that fifth
would not be taken from the war booties Mawsuah fiqhiyyah, 8249.
Table 1: Funds of Bayt al-Mal Mawsuah Fiqhiyyah, 1986 Funds
Sources Disbursement
Fund of Fifths a. Fifth of ghanimah
b. Fifth of minerals c. Fifth of hidden treasures in the
ground d. Fifth of war booties.
a. For Allah and His Messenger… now would be moved to the fund of war booties
b. For His relatives c. For Orphans
d. For the poor e. For the wayfarers.
Fund of War Booties
a. Portion of Allah and His Messenger from the fifths
b. Lands of ghanimah c. Tax of the lands of ghanimah
d. Jizyah e. Tithes of free non-Muslims.
a. Grants b. Equipments, weapons, expenses of jihad
c. Salaries of employees d. Taking care of needy Muslims
e. Spending on free non-Muslim under Muslim rule f. Ransom for untying the Muslim captives
g. The general welfare of Muslims
Fund of Missing a. Properties found but the owners
are unknown b. Wealth of thieves with having
no claim on that. a. For foundlings that are poor and do not have
guardians...as a charity from owners. b. Could be spent on general wellbeing of the
Muslims.
Fund of Zakah a. Zakah on various types of
wealth b. Zakah on grazing livestock,
crops, money, and commercial goods.
c. Tithes of the lands subject to zakah
d. Tithes from the Muslim traders. a. Would be spent on the eight sectors specified in the
Quran. b. Could be spent on general wellbeing like the booty.
Fund of Public Properties
a. The general utilities for all people
b. Assets whose natural formation prevents
individuals from
holding them exclusively c. Minerals that replenish and do
not deplete. a. Would be spent upon what is related to public
properties b. For general welfares and benefits of the citizens.
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Disbursement of this fund: This fund would be disbursed in five categories, for
Allah and His Messenger, for His relatives, for the orphans, for the poor and lastly for the wayfarers, as stated in the verse mentioned above. The Prophet used to take His
shares in His lifetime and after that it would be spent on wellbeing of the Muslim with the concern of the chief of the state, and consequently this share would be moved to the
fund of war booties. The rest of the four shares would be preserved for their owners in bayt al-mal until these are disbursed to them, and these should not be spent on
wellbeing of the Muslim in general Mawardi, 127; Abu Yala, 121; Ibn Qudamah, 6:406.
2. Fund of War Booties: Allah swt says: what Allah gave as booty fay to His
