Kuɗin da ake karɓa a iyakokin Ƙasa daga harajin kwastam, kuɗin shiga da ake samu daga dukiyar jama'a ko ta Gwamnati, gadon da ba shi da magada, da kadarorin masu ridda, duk ana ɗaukar su a matsayin wani ɓangare na kuɗin shiga na Baitul-Mali.

Money taken at the borders of the State from custom duties, income derived from public or State property, inheritance for which there is no inheritor and the assets of the apostates are all considered to be part of the revenue of the Bayt Al-Mal.

Shaidar wannan maƙala ita ce abin da aka ruwaito daga Umar (ra) game da Musulmai suna karɓar haraji daga 'yan kasuwar waɗanda suke yaƙi da su, bisa ga abin da su ma suke karɓa daga 'yan kasuwar Musulmai. Ibn Abu Shaiba ne ya ruwaito shi a cikin Al-Musannaf: "Daga Abu Mijliz – cewa Umar ya aika Uthman bin Hanif, wanda ya sanya wa dukiyar mutanen Dhimma, waɗanda suka sami saɓani a kanta, haraji na dirhami ɗaya daga kowane dirhami ashirin, sai ya rubuta wa Umar, shi kuwa Umar ya yarda kuma ya ba shi izini. Sai Umar ya ce: Nawa ya kamata mu karɓa daga mutanen yaƙi idan sun zo mana? Ya ce: Nawa ne suke karɓa daga gare ku idan kun je wurinsu? Suka ce: Ɗaya cikin goma. Ya ce: To ku karɓi haka daga gare su."

The evidence for the article is what has been reported from Umar (ra) regarding the Muslims taking from the traders of those they were at war with according to what they took from the Muslim traders; it is reported by Ibn Abu Shayba in Al-Musannaf: “from Abu Mijliz – that Omar sent Uthman Bin Hanif who imposed upon the wealth of people of Dhimma that they differed over, a tax of one Dirham from every twenty and wrote to Omar who was content and gave him permission, and he said Omar: How much should we take from the people of war if they come to us? He said: How much do they take from you if you go to them? They said: A tenth. He said: So take the same from them”.

Abu ‘Ubayd ya ruwaito a cikin Al-Amwal daga ‘Abd al-Rahman Bin Ma’qal, wanda ya ce: Na tambayi Ziyaad Bin Hudair game da wadanda ake karbar kashi goma daga gare su. Ya ce: "Ba mu kan karbar kashi goma daga Musulmi, ko daga wanda yake da yarjejeniya." Na ce: "To daga wa kuke karbar kashi goman?" Ya ce: "Daga kafirai 'yan kasuwar yaki, don haka muna karbar daga gare su kamar yadda suke karbar daga gare mu." Wannan shaida ce da ke nuna cewa harajin kwastam da ake karba daga wadanda ba 'yan kasar Musulunci ba ana daukarsa a matsayin daya daga cikin hanyoyin samun kudin shiga na Bayt al-Mal.

Abu ‘Ubayd reported in Al-Amwal from ‘Abd alRahman Bin Ma’qal who said: I asked Ziyaad Bin Hudair about whom they would take a tenth from. He said: “We didn’t use to take a tenth from a Muslim, nor from someone who had a covenant. I said: So who did you take the tenth from? He said: The disbelievers from the merchants of war, so we used to take from them as they used to take from us”. This is an evidence that custom duties which are taken from non-subjects of the State are considered to be from the sources of income of the Bayt Al-Mal.

Dangane da haraji, amma dukiyar da ake samu daga mallakar jama'a, to Khalifah ya zama wakilin Musulmai wajen tafiyar da maslahohinsu. Saboda haka duk abin da yake daga dukiyar jama'a wadda dukkan 'yan ƙasa za su iya amfana da ita, ana barin su su yi amfani da ita yadda suka ga dama, kamar koguna da ruwan rijiya da ake iya amfani da shi wajen ban ruwa. Amma idan amfanin wani yana hana wasu, kamar ma'adanan ƙarfe, wanda hakan ke sa mai iya aiki ya kwashe shi, mara iya aiki kuma ba ya samun komai daga cikinsa, to Khalifah yana ɗaukar nauyin tafiyar da wannan albarkatu da fitar da abin da ke cikinsa, domin ya baiwa dukkan 'yan ƙasa damar amfana daga sayar da shi. Bisa wannan, ana sanya wannan dukiya a Baitul Mal kuma ana ɗaukarta a matsayin ɗaya daga cikin hanyoyin samun kuɗaɗensa, saboda Khalifah ne yake tafiyar da ita. Sai dai ba a kashe ta bisa ra'ayi da ijtihadin Khalifah a kan kowane abu ba, tunda tana na 'yan ƙasa gaba ɗaya, kuma ra'ayinsa da ijtihadinsa suna kan daidaito da rashin daidaito a kashe-kashe, ba kan wanda za a biya ba, tunda ba daga dukiyar Dawla take ba.

This is with respect to the taxes, as for the wealth which is produced by public property, the Khalifah has been made the representative of the Muslims in managing their interests, and so whatever is from the public wealth which all of the individual citizens are able to enjoy, then they are left to them to use as they please, such as rivers and well water which could be used for irrigation. But if the usage of some prevents others, such as steel minerals, which leads to the one who is capable taking it while the one incapable gets nothing of it, then the Khalifah takes responsibility for managing this resource and extracting whatever is there in order to enable all the citizens to benefit from its sale. Accordingly, this wealth is placed in the Bayt Al-Mal and is considered to be from its sources of income because the Khalifah is the one who manages it. However, it is not spent according to the opinion and Ijtihad of the Khalifah in everything, since it is for the general citizens, and his opinion and Ijtihad is regarding the equality and inequality in expenditure, and not upon who it is paid for, since it is not from the State property.

Dukiyar da ba ta da magaji kuwa, ana sanya ta a Baitul Mal. Idan aka sami magaji, sai a ba shi ita, idan kuma ba a samu ba, to ana ɗaukar ta a matsayin mallakar Baitul Mal, domin Baitul Mal ne magajin duk wanda ba shi da magaji, tun da Musulmai suna ba da gadon wanda ba shi da magaji ga Manzon Allah ﷺ, shi kuma yana tambaya ko mamacin yana da zuriya ko dangi? Idan kuma ba shi da su, sai ya umarta a ba wanda ya ga dama, wanda hakan ke nuna cewa Baitul Mal tushen samun kuɗi ne.

And as for the wealth which has no inheritor for it, it is placed in the Bayt Al-Mal. If an inheritor is found then it is given to them, and if not then it is considered as the property of the Bayt Al- Mal because the Bayt Al-Mal is the inheritor of anyone who has no inheritor, since the Muslims used to give the inheritance of the one who had no inheritor to the Messenger (pbuh) , and he used to ask whether the person had any progeny or relatives? And (if he didn’t have any) then he would order it to be given to whomever he considered, which indicates that it is a source of income for the Bayt Al-Mal.

Game da dukiyar mai ridda, wannan ana ɗaukarsa a matsayin ganima ga Musulmi, kuma ana sanya shi a Baitul Mal cikin rijistar ganimar yaƙi da Kharaj, ana kashe shi a kan abin da aka tanadar masa. Ba a gadon dukiyarsa, domin idan ɗaya daga cikin ma'auratan ya yi ridda kafin a yi jima'i, to aure ya lalace nan take, don haka babu gado a tsakaninsu; idan kuma ridda ta faru bayan jima'i, to kwangilar aure a tsakaninsu ta lalace, kuma idan ɗayansu ya mutu, ba ɗayan da ya gaji ɗayan, domin ɗayansu Musulmi ne ɗayan kuma kafiri ne. Haka kuma, idan mai ridda yana cikin waɗanda suke gadon wani Musulmi da ya rasu, to mai ridda ba ya gado, domin shi kafiri ne, wanda ya bar gadon kuwa Musulmi ne, kuma kafiri ba ya gadon Musulmi. Saboda haka, rabonsa daga sauran gadon, idan akwai sauran magada, idan kuma babu, to duka ana ɗaukarsa ganima ga Musulmi, kuma ana sanya shi a Baitul Mal. Idan mai ridda ya mutu kuma yana da magada daga 'ya'yansa maza, ubansa, mahaifiyarsa ko 'yan'uwansa waɗanda Musulmi ne, ba sa gadon shi, domin Musulmi ba ya gadon kafiri, duka ana ɗaukarsa ganima ga Musulmi, kuma ana sanya shi a Baitul Mal domin Musulmi. Daga Usama ɗan Zaid, ya ce: Manzon Allah ﷺ ya ce:

As for the wealth of the apostates, this is considered to be booty for the Muslims and is placed in the Bayt Al-Mal in the register of war spoils and Kharaj, and is spent upon what they are used for. His wealth is not inherited, since if one of the couple apostatised before consummating the marriage the contract is voided immediately and so there is no inheritance between them, and if the apostasy occurred after consummation then the marriage contract between them is voided, and if either of them die neither of them inherits from the other, since one of them is Muslim and the other a disbeliever. Similarly if the apostate was from those who inherit from a Muslim who died, the apostate does not inherit since he is a disbeliever and the one who left the inheritance is a Muslim, and a disbeliever does not inherit from a Muslim. Accordingly, his share of the remainder of the inheritance, if there were other inheritors, and if not then all of it is considered as booty for the Muslims, and it is placed in the Bayt Al-Mal. If the apostate died and he had inheritors from his sons, father, mother or siblings who were Muslim, they do not inherit from him, since a Muslim does not inherit from a disbeliever and it is all considered to be booty for the Muslims and is placed in the Bayt Al-Mal for the Muslims. From Usamah b. Zayd who said: the Messenger of Allah (pbuh) said:

.» لا يَرِثُ الْمُسْلِمُ الْكَافِرَ، وَلا يَرِثُ الْكَافِرُ الْمُسْلِمَ «.

.» لا يَرِثُ الْمُسْلِمُ الْكَافِرَ، وَلا يَرِثُ الْكَافِرُ الْمُسْلِمَ «.

"Musulmi ba zai iya gadon kafiri ba, kuma kafiri ba zai iya gadon Musulmi ba." (an yarda da shi). Kuma Abdullahi b. Umar (SWT) ya ce Manzon Allah ﷺ ya ce:

“A Muslim cannot be the heir of a disbeliever, nor can a disbeliever be the heir of a Muslim.” (agreed upon). And ‘Abd Allah (swt) b. Umar said that the Messenger of Allah (pbuh) said:

. » لا يَ تَ وَارَثُ أَهْلُ مِلَّتَ يْنِ «.

. » لا يَ تَ وَارَثُ أَهْلُ مِلَّتَ يْنِ «.

"mutanen addinai biyu daban-daban ba za su gāji juna ba." (Ahmad da Abu Dawud ne suka ruwaito shi). Haka kuma, idan dukkan magadansa suka yi ridda tare da shi, to dukiyarsu duka ba ta da tsarki, kuma ta zama ganima ga Musulmi, kuma ba sa gāji juna.

“people of two different religions would not inherit from one another.” (reported by Ahmad and Abu Dawud). Similarly if all of his inheritors apostasise with him, all of their wealth has no sanctity and it becomes booty for the Muslims, and they do not inherit from each other.