Littattafan asusun Baitul Mali (Diwanai) sun kasu gida biyu manya. Na farko yana magana ne a kan kudaden shiga na Baitul Mali da kuɗaɗen da ake bin sa bashi. Na biyu yana magana ne a kan kashe-kashe da kuɗaɗen da Baitul Mali ke da alhakin biyan wa masu haƙƙinsu.

The Treasury’s account books (Diwans) consist of two main divisions. The first one deals with the Treasury’s revenues and the funds owed to it. The second deals with the expenditure and the funds which the Treasury is liable to pay to the rightful owners.

Wannan ya haɗa da waɗannan Diwanai bisa ga nau'in kuɗaɗen.

This includes the following Diwans according to the type of funds.

Wannan Diwan zai kasance wurin da ake adanawa da rubuta bayanan kuɗin shiga na Daular. Waɗannan kuɗaɗe su ne ganima ta gama-gari wadda dukkan Musulmai za su sami haƙƙi a kanta. Wannan Diwan zai kuma ƙunshi dukkan kuɗin shiga daga haraji, wanda Musulmai a wasu lokuta na iya zama masu wajibcin biya, idan kuɗin shiga bai isa ya rufe kashe-kashen da ake bin Baitul-mali ba. Waɗannan haraji na iya kasancewa saboda lada ga ma'aikatan Daular, ko kuma a matsayin hidima domin maslaha da al'amuran dukkan Musulmai na gama-gari. An ware wani wuri na musamman a cikin Baitul-mali domin kuɗaɗen Diwan, ba tare da an haɗa su da sauran kuɗaɗe ba. Wannan saboda ana kashe irin waɗannan kuɗaɗe wajen kula da al'amuran Musulmai da maslahohinsu na gama-gari, bisa ra'ayi da ijtihadin Khalifah.

This Diwan would be the place where the records of the State’s revenues are kept and recorded. These funds would be the general booties for which all Muslims would be entitled. This Diwan would also include all the revenues from taxes, which the Muslims could in some cases be liable to pay, in case the revenues are not sufficient to cover the expenditures due on the Treasury. These taxes could be due as recompense for the State’s employees, or as service for the common interest and affairs of all the Muslims. A special place within the treasury is assigned for the funds of the Diwan, without being mixed with other funds. This is because such funds are spent in looking after the Muslims affairs and in their common interests, according to the opinion and Ijthihad of the Khalifah.

Sassan Diwan na ganima da kharaj, wanda aka kafa bisa ga kuɗaɗen shiga da kuɗaɗen da suke gare shi, ya ƙunshi sassa kamar haka:-

The departments of the Diwan of booties and Kharaj, set up according to its revenues and funds due to it, consists of the following:-.

a) Sashen ganimar yaƙi (Al-ghana'im): Wannan ya haɗa da ganimomin yaƙi, da kayan da aka kwace, da ganima da kuma humusi (khumus), wato ɗaya cikin biyar.

a) The department of war booties (Al-ghana’im): This includes the war booties, spoils, booties and the fifth.

b) Sashen Harajin Ƙasa (Kharaj).

b) The Department of land tax (Kharaj).

c) Sashen Filaye: Ya haɗa da filayen da aka ci da yaƙi, filayen ushriyyah (na ushr), al-Sawafi, dukiyoyin Gwamnati, filayen dukiyar jama'a, da filayen kariya (al-Hima).

c) The Department of Lands: This includes the lands conquered by force, the tithe lands (Ushriyyah), the Sawafi, the States properties, public property lands and the protected lands (Al-Hima).

Diwan ne ake ajiye tare da rubuta kuɗaɗen dukiyoyin jama'a, dangane da bincike, hakar ma'adanai, tallace-tallace, da kuma dukkan kudaden shiga da kashe-kashe. An ware wani wuri na musamman a cikin Baitul-mali domin kuɗaɗen dukiyoyin jama'a, inda ba a haɗa waɗannan kuɗaɗe da sauran kudade ba, domin su mallakin dukkan Musulmai ne. Khalifa zai kashe irin wadannan kudade bisa abin da ya ga yana da amfani ga Musulmai, bisa ra'ayinsa da ijtihadinsa a cikin ka'idojin Shari'a.

It is the Diwan where the funds of public properties are kept and recorded, in terms of research, exploration, mining, marketing, as well as all revenues and expenditure. A special place is reserved for the public properties funds within the Treasury, where these funds are not mixed with other funds, for they are the property of all the Muslims, The Khalifah would spend such funds according to what he deems in the interest of the Muslims following his own opinion and Ijtihad within the Shari’ah rules.

Sassan Diwanin dukiyar jama'a an kafa su ne bisa ga nau'ikan kudadensa da kuma gwargwadon bukatar kafa su. Wadannan sune kamar haka:- a) Sashen mai da iskar gas.

The Departments of the Diwan of public property are set up following its types of funds and according to the need to set them up. These would be as follows:- a) The Department of oil and gas.

b) Sashen wutar lantarki.

b) The Department of electricity.

c) Sashen ma'adanai.

c) The Department of minerals.

d) Sashen tekuna, koguna, tabkuna da maɓuɓɓugan ruwa.

d) The Department of seas, rivers, lakes and springs.

e) Sashen gandun daji da filayen kiwo.

e) The Department of forests and grazing lands.

f) Sashen filaye masu kariya (Al-Hima).

f) The Department of protected lands (Al-Hima).

Diwan ne ake ajiye tare da rubuta kuɗaɗen Zakkar wajibi. Sassan wannan Diwan an kafa su ne bisa ga nau'in kuɗaɗen Zakkar wajibi, kuma sune:

It is the Diwan where the obligatory Zakat funds are kept and recorded. The various departments of this Diwan are set up following the type of the obligatory Zakat funds, and they are:

a) Sashen "kuɗi da kayayyakin kasuwanci" na Zakat.

a) The Department of “monies and commercial goods” Zakat.

b) Sashen Zakkar Amfanin Gona da 'Ya'yan Itace.

b) The Department of crop and fruit Zakat.

c) Sashen raƙuma, shanu da tumaki na Zakkah. Kuɗaɗen Zakkah ana ajiye su a wani wuri daban a cikin Baitul-mali, kuma ba a haɗa su da wani nau'in kuɗi daban ba. Wannan saboda Allah (SWT) ya takaita waɗanda suka cancanci Zakkah zuwa rukunai takwas, waɗanda Ya ambata a cikin Alƙur'ani: Shi (SWT) yana cewa:

c) The Department of camels, beef, and sheep Zakat. The Zakat funds are kept in a separate place within the Treasury, and they are not mixed with any other type of fund. This is because Allah (swt) has restricted those entitled to Zakat in the eight categories, He (swt) mentioned in the Quran: He (swt) says:

Lalle sadakoki an tanadi su ne kawai ga talakawa, mabukata, ma'aikatan da ke karbarsu, wadanda ake son a sasanta zukatansu, bayi, masu bashi, wadanda ke cikin hanyar Allah (SWT), da matafiya. [At- Tauba: 60]

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At- Tauba: 60]

Saboda haka, an haramta a karkatar da kuɗaɗen Zakkah zuwa wani rukuni dabam.

It is therefore forbidden to allocate the Zakat funds to any other category.

Wannan shi ne iyakar Rabe na farko. Dangane da Rabe na biyu, wanda ya shafi bangaren kashe kudi da kuma kudaden da ke kan Baitul-mal, ya hada da duk kudaden da za a kashe na Diwanai, Sassa, Ofisoshi da hukumomin da suka cancanta masu zuwa:-

That was as far as the first Division was concerned. As far as the second Division which is related to the expenditure side and to the funds which are due on the Treasury, this includes all the expenditure of the following Diwans, Departments, Offices and eligible bodies:-

Wannan ya haɗa da:

This includes:

a) Dar ul-Khilafah.

a) Dar ul-Khilafah.

b) Ofishin masu ba da shawara.

b) The consultants’ office.

c) Ofishin Mataimaki Mai Wakilci.

c) The Delegated Assistant’s office.

d). Ofishin Mataimakin Shugaban Zartarwa.

d). The Executive Assistant’s office.

a) Amir na Sashen Jihadi.

a) The Amir of Jihad’s Department.

b) Sashen Waliyyai.

b) The Walis’ Department.

c) Sashen Alƙalai.

c) The Judges’ Department.

d) Sashen hukumomi, ofisoshi daban-daban na gwamnati da kayayyakin amfani gama-gari masu alaƙa da su.

d) The Department of various government agencies, offices and related general utilities.

Wannan zai zama wurin da ake ajiye bayanan mutanen da Khalifa ya ga sun cancanci a ba su kuɗi, kamar matalauta, mabukata, masu bashi, matafiya, manoma, masana'antu da sauran su, da kuma waɗanda Khalifa ya ga cewa a cikin maslahar Musulmai ne a ba su kuɗi. Kuɗin da waɗannan Diwanai uku za su kashe zai fito ne daga kuɗin shiga na Diwanin ganima da na Kharaj.

This would be the place where the records of whom the Khalifah deems eligible for funds, such as the poor the needy, the indebted, the wayfarers, the farmers, the industrialists and others, as well as those whom the Khalifah considers it to be in the common interest of the Muslims to give them funds. These three Diwans’ expenditure will be covered by the revenues from the Diwan of booties and Kharaj.

Wannan ya haɗa da:

This includes:

a) Diwan na Sojojin da ke kunshe da kafuwarsu, tsarinsu, kayan aikinsu da horonsu.

a) The Diwan of the Armed forces covering their establishment, formation, equipment and training.

b) Sashen kera da sayar da makamai.

b) The Department of armament.

c) Sashen masana'antar makamai.

c) The Department of weapons industry.

Za a biya kuɗin wannan Diwan ne daga kuɗaɗen shiyya ta farko ta Diwanai. Watau za a biya shi daga kuɗaɗen ganima da Kharaj, domin wannan Diwan yana cikin basussukan Baitul-mali da za a iya karɓo da waɗanda ba za a iya karɓo ba. Haka kuma za a biya shi daga kuɗaɗen Hima (dukiyoyin kariya) da aka samu daga dukiyoyin jama'a. Haka kuma za a biya shi daga kuɗaɗen Diwan Sadaqat, domin yana cikin nau'o'i takwas da aka ambata a cikin ayar:

The expenditure of this Diwan would be covered by the revenues of the first Division of Diwans. So it would be funded by the revenues from the booties and the Kharaj, for this Diwan is part of the recoverable and irrecoverable liabilities of the Treasury. It would also be funded from the Hima (protected properties) revenues raised from public properties. It would also be funded from the revenues of the Diwan of Sadaqat, for it forms part of the eight categories mentioned in the verse:

Lalle sadakoki an tanadi su ne kawai ga talakawa, mabukata, ma'aikatan da ke karbarsu, wadanda ake son a sasanta zukatansu, bayi, masu bashi, wadanda ke cikin hanyar Allah (SWT), da matafiya. [At- Tauba: 60]

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At- Tauba: 60]

Waɗannan suna ƙarƙashin kuɗin Diwan na sadaqat idan kuɗaɗe sun samu.

These are covered by the Diwan of Sadaqat revenues if funds were available.

Waɗannan ana biyan su daga kuɗaɗen shiga na dukiyar jama'a, bisa ga ra'ayin Khalifah da kuma cikin dokokin Shari'a.

These are covered by the public property’s revenues, according to the Khalifah’s opinion and within the Shar’a rules.

Wannan ya haɗa da duk abin da Musulmi za su iya fuskanta ba zato ba tsammani, kamar girgizar ƙasa, ambaliya, yunwa da sauransu. Ana biyan kuɗin gaggawa daga kudaden shiga na Diwan ɗin ganima da Kharaj, da kuma kudaden shiga na Diwan ɗin dukiyar jama'a. Idan waɗannan Diwan guda biyu ba su da isassun kudi, za a tara kudi daga wajen Musulmi.

This includes all what the Muslims may suddenly face, such as earthquakes, floods, famines etc… Emergencies are covered by revenues from the Diwan of booties and Kharaj, and from revenues of the public property’s Diwan. If these two Diwans did not hold sufficient funds, funds would be raised from the Muslims.

Diwan ul-'Amm (Ofishin Kula da Kasafin Kuɗi) yana da alhakin shirya kasafin kuɗin Jiha na gaba, bisa ga ra'ayin Khalifah, ta fuskar kiyasin kuɗaɗen shigar Jiha da kuɗaɗen da take kashewa, da kwatanta jimillar kuɗaɗen shiga da kuɗaɗen da aka kashe a zahiri da wannan kasafin, da kuma sa ido kan jimillar kuɗaɗen shigar Jiha da kuɗaɗen da take kashewa a zahiri. Wannan Diwan zai kasance yana da alaƙa da Dar ul-Khilafah.

The Diwan of the general (budget is responsible for the preparation of the future budget of the State, according to the Khalifah’s opinion, in terms of estimating the State’s 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 Diwan would be affiliated to the Dar ul- Khilafah.

Wannan yana da alhakin sarrafa dukkan kuɗaɗen Jiha, watau lissafin kuɗaɗen da take da su, basussukanta, kuɗaden shiga da kashe-kashenta, ko waɗanda aka riga aka tara ko waɗanda ake sa ran tarawa.

This is in charge of controlling all the State’s funds, i.e. accounting its existing funds, its credits, revenues and expenditures, be it those already collected and those due for collection

Wannan ofishi yana da alhakin dubawa da duba dukkan takardun ma'auni na kuɗaɗen Jiha da na hukumominta, tare da tabbatar da ainihin adadin kadarori, kashe-kashe, kudaden shiga da kuma kashe kuɗi da ake da su. Haka kuma yana da alhakin yin lissafin jami'ai dangane da karɓa da kashe waɗannan kuɗaɗe. Har ila yau, yana sa ido tare da yin lissafin dukkan Diwanai, sassan Jiha da ma'aikata dangane da al'amuran gudanarwa.

This takes charge of reviewing and checking all the balance sheets of the State’s funds and its administrations, making sure of the exact amount of the existing assets, expenses, revenues and expenditure. 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 Diwans, the State departments and employees regarding the administrative matters.

Waɗannan a takaice kuma a gaba ɗaya su ne Diwanan kuɗi na Daular Khilafah. Dangane da hujjar kafuwarsu, su ne ɗaya daga cikin salon gudanarwa da hanyoyin aiwatar da aikin. Manzon Allah ﷺ ya kula da gudanarwa da kansa, kuma ya naɗa sakatarori dominsa, ko a al'amuran da suka shafi kuɗi ko wasu. Mun riga mun faɗa, a cikin maudu'in "Diwan na farko da aka kafa", waɗanda Manzon Allah ﷺ ya naɗa a matsayin sakatarori kan al'amuran kuɗi. Haka kuma, ayoyi da hadisai da ke nuna halaccin Anfal, da Ghana'im da Al-Fai'i (ganima da dukiyoyin da aka samu), da kuma Jizya da Kharaj, da kuma nuna cewa su halaltacciyar riba ce ga Musulmi daga kafirai, tare da ayoyi da hadisai da ke nuna wajibcin Zakka da wanda za a ba ta, da kuma waɗanda ke nuna dukiyar jama'a, duk wannan tilas ne ya halatta kafa tsare-tsaren gudanarwa da za su ba da damar tattarawa, adanawa, rubutawa, lissafawa da kuma kashe waɗannan kuɗaɗe. Waɗannan salon gudanarwa za su zama reshe da aka samo daga asali, don haka za su zama wani ɓangare nasa, kuma za su kasance cikin ayyukan halal (Mubah). Halifa yana da ikon karɓe su ta hanyar da ya ga ya dace don tattarawa, sa ido, kiyayewa, rarrabawa da kashe waɗannan kuɗaɗe. Kafa Diwanan da karɓarsu ya faru a zamanin Khulafa'u Ar-Rashidun, kuma Sahabbai sun shaida hakan, ba su ƙi ba, ba kuma su musanta irin wannan aikin ba.

These are briefly and in general the Diwans of the Khilafah State’s finance. As for the evidence about their establishment, they are one of the administrative styles and means to carry out the action of. The Prophet (saw) , had dealt with the administration by himself and he appointed secretaries for it, whether in matters related to the finance or others. We said before, in the subject of the “First Established Diwan”, those whom the Prophet (saw) appointed as secretaries for the financial matters. Besides, the verses and the Ahadith which indicate the permissibility of the Anfal, the Ghana’im and Al Fai’ (booties and spoils) as well as the Jizya and the Kharaj, and which also indicate that they are a legitimate gain for the Muslims from the disbelievers, in addition to the verses and Ahadith which indicate the obligation of Zakat and to whom it should be allocated and which also indicate the public property, all this necessarily allows the setting up of administrative systems which would allow these funds to be collected, kept, recorded, counted and disposed of. These administrative styles would be a branch derived from the origin, thus they would be part of it and they would be part of the permitted (Mubah) actions. The Khalifah would be entitled to adopt them in which way he deems necessary to collect, control, safeguard, distribute and spend these funds. The setting up of the Diwans and their adoption took place in the time of the Khulafa’a ur-Rashidoon and this was witnessed by the Sahabah who did not object or disown such action.