Kasafin kuɗin Ƙasa yana da babi-babi na dindindin waɗanda dokokin Shari'a suka ƙayyade. Amma game da sassan kasafin kuɗin, adadin kuɗin da aka ware wa kowane sashe, da al'amuran kowane sashe da waɗannan adadin kuɗi ke rufewa, an bar su ga ra'ayin Khalifa da ijtihadinsa.

The budget of the State has permanent chapters determined by Shari’ah rules. As for the sections of the budget, the amounts allocated for each section, and the issues of each sectioncovered by these amounts are left to the opinion of the Khalifah and his Ijtihad.

Kalmar "budget" kalma ce ta Yammacin duniya, kuma ma'anarta ita ce bayanin kuɗin shiga da Gwamnati ke karɓa, da bayanin babi-babinsa, wato bangarorin da ake tarawa a cikin kasafin, da bayanin sassansa, wato rassan waɗannan bangarori, da bayanin adadin kuɗaɗen da ke shigowa. Tare da wannan, akwai kuma tsarin bayanin kashe-kashen da Gwamnati za ta yi, ta hanyar bayanin babi-babinsa, wato bangarorin da za a yi amfani da kuɗin a kansu, da bayanin sassansa, wato rassan waɗannan bangarori, da bayanin adadin kuɗaɗen da za a kashe a kan kowane ɗaya daga cikin batutuwan da aka ambata a kowane sashe. Wannan shi ne hakikanin kasafin kuɗi. Wannan hakikanin ba a sani ba ga Musulmi; a maimakon haka, sun san Baitul-Mali, kuma ana kai kuɗin shiga can, ana kuma kashe kuɗi daga cikinsa. Sai dai kasancewar kuɗin shiga ga Baitul-Mali da kuma cewa kashe-kashe na fitowa daga gare shi, ya ƙunshi hakikanin kasafin kuɗi koda kuwa ba a kira shi da wannan suna ba, kuma babu abin da ke hana amfani da wannan kalma bisa ma'anarta ta ilimi, wato tarin babi-babin kuɗin shiga da na kashe-kashe, tare da sassa ga kowannensu. Bisa wannan, Gwamnati tana da kasafin kuɗi, kuma Baitul-Mali ne ke da alhakin wannan kasafin.

The word budget is a Western term, and its meaning is the explanation of the income that the State takes, and an explanation of its chapters, which are the aspects that are gathered in the budget, and an explanation of its sections, which are the branches of these aspects, and an explanation of the amounts which are incoming. Alongside that, there is a draft of the explanation of the expenditure that the State will spend, by explaining its chapters which are the aspects upon which the expenditure will be used, and an explanation of its sections, in other words, the branches of these aspects, and an explanation of the amounts that will be spent upon every one of the issues mentioned in each section. This is the reality of the budget. This reality was not known to the Muslims; rather they knew the Bayt Al-Mal, and the income was sent there and the expenditure was spent from it. However, the presence of income for the Bayt Al-Mal and the fact that the expenditure comes from it, embodies the reality of the budget even if it was not named with that term, and there is nothing to prevent the use of this term according to its terminological meaning, which is the collection of the chapters of income and expenditure, with sections for each of these. Built upon this, the State has a budget, and the Bayt Al-Mal is responsible for this budget.

Game ta shirya wannan kasafin kuɗi ta fuskar babi-babi, sassa da adadin kuɗaɗen da aka tsara, an yanke su ne bisa dokokin Shari'a. Don haka dokokin Shari'a sun ƙayyade kuma sun shigar da hanyoyin samun kuɗi irin su harajin ƙasa da ganima, haka kuma sun ƙayyade inda ya kamata a kashe kuɗi, kuma an tabbatar da abin da dole ne a kashe kansa da abin da ya kamata a kashe shi idan an samu kuɗin. Dokokin Shari'a ne suka shigar da kuma yanke hukunci a kan kuɗin shiga da kuɗin fita, saboda haka babi-babin kasafin kuɗin suna kafuwa har abada bisa hakan, tun da Shari'a ce ta ƙayyade su, kuma hukuncin Shari'a na dawwama, ba ya canzawa.

As for the preparation of this budget in terms of its chapters, sections and amounts which are drafted, these have been decided by the Shari’ah laws. So the Shari’ah laws introduced and decided income such as land taxes and booty, and expenditures were introduced and decided how it should be spent, and it was confirmed what must be spent upon and what needs to be spent upon if the money is found to do so. The income and expenditure were introduced and decided by the Shari’ah rules, and therefore the chapters of the budget are permanently based upon that, since the Shari’ah decided them and the Shari’ah rule is permanent and does not change.

Game da sassan kuwa, su ne rassan da ke fitowa daga gare su, kamar harajin ƙasa a kan ƙasar da ke da tushen ruwa na halitta, da harajin ƙasa a kan ƙasar da ake shayarwa, ko duk wani abu makamancin haka, Khalifah na iya tsara su, domin suna cikin tafiyar da al'amuran da aka bar su ga ra'ayinsa da Ijtihadinsa. Haka kuma, adadin da ake tsarawa ana yi shi ne bisa ga ra'ayinsa da Ijtihadinsa, kamar yawan Jizya da harajin ƙasa, da duk wani abu makamancin haka, domin hakan yana cikin abin da ya rataya a wuyansa. Saboda haka, hujjojin hukunce-hukuncen Shari'ah game da kuɗin shiga da kashe-kashen Bayt Al-Mal ne, kuma iko a kan duk abin da ke cikin Bayt Al-Mal wanda Shari'ah ba ta ƙayyade ba, an bar shi ga ra'ayi da Ijtihadin Khalifah.

As for the sections, which are the branches which branch off from them such as the land tax upon the land with a natural water supply, and the land tax upon irrigated land, or anything similar, the Khalifah can draft them, since they are part of the management of the affairs which have been left to his opinion and Ijtihad. In the same manner, the amounts which are drafted are done so according to his opinion and Ijtihad, such as how much the Jizya and land tax would be, and anything similar, since it is part of what he is responsible for. Accordingly, the evidences for the Shari’ah rules are regarding the income and expenditure of the Bayt Al-Mal, and the control over whatever is in the Bayt Al-Mal that the Shari’ah did not specify is left to the opinion and Ijtihad of the Khalifah.

Waɗannan dalilai guda uku: dalilan da suka shafi kuɗaɗen shiga, waɗanda suka shafi kuɗaɗen kashewa, da kuma dalilin da ke nuna cewa Imam yana da alhakin tafiyar da al'amuran al'umma, su ne dalilan wannan maudu'i. Matuƙar Khalifa yana da 'yancin tsara sassan kuɗaɗen shiga da adadin kowane sashe bisa ra'ayinsa da ijtihadinsa, to babu abin da zai hana tsara kasafin kuɗi na shekara ga Jiha, tare da sassanta da adadin kowane sashe, ko na kuɗin shiga ne ko na kashewa. Abin da zai zama haramun shi ne tsara kasafin kuɗi na shekara saboda sabbin babi, ba kuɗin shiga da kashewa ba, domin waɗannan babi an riga an tsara su ta hanyar hukunce-hukuncen Shari'a, don haka suna dawwama.

These three evidences: the evidences regarding the income, those regarding the expenditures, and the evidence that the Imam is responsible for governing the affairs, are the evidences for this article. As long as the Khalifah has the right to draft the sections of the incomes and amounts which are drafted in each section according to his opinion and Ijtihad, then there is nothing to prevent the drafting of an annual budget for the State including its sections and the amounts for each section, whether that is for the income or expenditure. What would be prohibited is drafting an annual budget for the sake of new chapters, and not its income and expenditure, since these chapters have been decided by the Shari’ah rules and so they are permanent.