Kuɗaɗen farko da Musulmi suka samu – bayan Allah (SWT) ya ba su izinin yin yaƙi, bayan Hijirar Manzon Allah ﷺ zuwa Madina, kuma bayan ya gina masallacinsa ya fara gina Dauloli Musulunci tubali-tubali – shi ne ganima daga ayarin kasuwancin Abdullah ɗan Jahsh. Wannan ganima wasu daga cikin raƙuman Quraish ne, waɗanda aka ɗora da fatu da kayan kasuwanci, aka kwace a watan Jumada Al-Akhirah a shekara ta biyu ta Hijira. A cikin wannan shekarar, a watan Ramadan, aka yi yaƙin Badar, inda Musulmi suka sami dukiya mai yawa da makamai, amma suka yi takaddama a kan raba su, sai Allah (SWT) ya saukar da Suratul Anfal, yana cewa:

The first funds the Muslims gained –after permission was given to them by Allah (swt) to fight, following the Hijra of the Messenger of Allah (saw) to Madinah, and after he built his mosque and began building the Islamic State brick by brick –was the booty of the caravan belonging to Abdullah b. Jahsh. This booty was some of the camels belonging to Quraysh and loaded with leathers and trading goods, taken during Jumada Al-Akhirah in the second year of Hijra. In the same year, during Ramadhan, the battle of Badr took place, where the Muslims acquired much wealth and weaponry but disputed in its distribution, so Allah (swt) revealed Surah Al-Anfal, saying:

Suna tambayarka game da ganimar yaƙi. Ka ce: "Irin waɗannan ganimomi suna hannun Allah (SWT) da Manzon Allah ﷺ..." [Al-Anfal:1]

“They ask you concerning (the) spoils of war. Say: “(Such) spoils are at the disposal of Allah (swt) and the Messenger (saw)...” [Al-Anfal:1]

Saboda haka, Allah (SWT) ya sanya rarraba ganima ta zama nauyin Manzon Allah ﷺ, wanda ya raba ta, ba tare da ya fitar da ɗaya bisa biyar ba. Sa'an nan Musulmai suka kwace ganimar Banu Qaynuqa', bayan sun karya alkawari, sai Manzon Allah ﷺ ya kore su zuwa Azra'rat a Ash-Sham. Wannan ya biyo bayan yakin Badar da wata ɗaya, sai ya raba ganimar ya fitar da ɗaya bisa biyar bisa ga Ayar da ta shafi ganimar yaki, wacce aka saukar bayan Badar:

Thus, Allah (swt) made it’s distribution the responsibility of the Messenger of Allah (saw) , who divided it, without taking out the fifth. Then the Muslims seized the booty of Bani Qaynuqa’, after having violated the covenant, and the Messenger of Allah (saw) banished them to Azra’rat in Ash-Sham. This followed Badr by one month, so he divided the booty and took out the fifth in accordance to the Ayah regarding the spoils of war, revealed after Badr:

Kuma ku sani cewa daga cikin duk ganimar da kuka samu (a yaƙi), ana ware kashi ɗaya cikin biyar ga Allah (SWT) da kuma ga Manzo ﷺ, da kuma ga 'yan uwa na kusa, marayu, mabukata, da matafiyi. [Al-Anfal: 41]

“And know that out of all the booty that you may acquire (in war), a fifth share is assigned to Allah (swt) and to the Messenger (saw), and to the close relatives, orphans, the needy, and the wayfarer.” [Al-Anfal: 41]

Ƙasar farko da Manzon Allah ﷺ ya buɗe ita ce ƙasar Banu Al-Nadheer, bayan sun karya alkawari, bayan yakin Uhudu. Saboda haka ya kewaye su na dare goma sha biyar, sannan ya yi sulhu da su bisa sharadin cewa za su bar Madina, suna ɗaukar abin da raƙumansu za su iya ɗauka kawai, ban da makamai da nau'ikan kayan yaki daban-daban. Manzon Allah ﷺ ya raba dukiyarsu, banda ƙasashensu, tsakanin Muhajirai na farko, bai ba Ansarawa kome ba, sai dai Sahl ɗan Hunaif da Abu Dujana Samak ɗan Kharsha, domin sun ambaci halin talaucinsu, sai ya ba su daga cikin ganima. Ya ajiye ƙasashen, yana ɗaukar daga cikinsu abincin shekara guda ga iyalansa, sauran kuwa ya ware shi ga dabbobin yaki da kayan yaki da ake amfani da su wajen Jihadi. A cikin wannan yaƙi ne aka saukar da Suratul Hashr, inda Allah (SWT) ya ce:

The first land opened by the Messenger (saw) was the land of Bani Al- Nadheer, after having violated the covenant, following the battle of Uhud. So he besieged them for fifteen nights, then made peace with them on condition that they leave Madinah, taking only what they can load onto their camels, excluding the arms and the various weaponry. The Messenger of Allah (saw) divided their wealth, excluding their lands, between the early Muhajireen, giving none to the Ansar, except for Sahl b. Hunaif and Abu Dajana Samak b. Kharsha, since they mentioned their state of poverty, so he gave them of the booty. He reserved the lands, taking from it a year’s worth of sustenance to his family, dedicating what remained of that to the animals used for war and the weaponry used for Jihad. In this battle Surat Al- Hashr was revealed, where Allah (swt) said:

"Abin da Allah (SWT) ya dawo wa Manzonsa (ﷺ) daga cikinsu, saboda shi ba ku yi tafiya da dawaki ko raƙuma ba; sai dai Allah (SWT) yana ba Manzonsa (ﷺ) iko a kan duk wanda ya so; Allah (SWT) yana da iko a kan kowane abu." [Al-Hashr: 6]

“What Allah (swt) has bestowed on His Messenger (saw) from them, for this you made no expedition with either cavalry or camels, but Allah (swt) gives power to His Messenger (saw)s over any He pleases; and Allah (swt) has power over all things.” [Al-Hashr: 6]

Don haka, Allah (swt) ya keɓe duk wannan ga Manzon Allah (saw) shi kaɗai. Bayan haka sai yakin Banu Quraiza, bayan sun karya alkawari, suka ci amanar Musulmi, kuma suka goyi bayan kabilun da suka yi yaki da su a yakin Al-Khandaq (Ramin Yaki). Sai Manzon Allah (saw) ya raba dukiyarsu tsakanin Musulmi, kuma ya ware wa kowane mahayi hannun jari uku, ga kowane mai tafiya a kafa kuma hannun jari daya. Daga baya kuma aka yi yakin Khaibar, bayan Annabi (saw) ya kulla yarjejeniyar zaman lafiya da Quraish a Hudaibiyya. Sai Allah (swt) ya bude Khaibar ga Manzonsa (saw) da Musulmi da karfi, ya ba su mallakar filayensu, gidajensu da dukiyarsu. Sai Annabi (saw) ya raba ganima da filaye, ya fitar da rabin biyar. Ya raba filin zuwa rabo 1800 da sassa 18, kowane sashe yana da rabo 100, kuma ya yarda da mutanenta su dauki rabin abin da filin ya samar na 'ya'yan itatuwa da hatsi. Bayan nasarar Khaibar, mutanen Fadak suka zo wajen Annabin Allah (saw), inda ya yi sulhu da su, bisa sharadin cewa ya dauki rabin filayensu da bishiyoyin dabino, suna ci gaba da aiki a kansu, ya bar daya rabin a hannunsu. Don haka rabin Fadak an mayar da shi gaba daya ga Manzon Allah (saw), saboda an samu shi ba tare da karfi ba, kuma yana bayar da abin da ya zo masa daga cikinsa a matsayin sadaka. Haka nan ga mutanen Wadil Qura, ya yi sulhu da su bayan ya bude filinsu da karfi, bisa sharadin cewa zai bar filinsu a karkashin ikonsu, kamar yadda ya kulla da mutanen Khaibar. Amma mutanen Taima', sun yi sulhu da Annabi (saw) ta hanyar biyan shi Jizya, kuma aka bar musu kasarsu da filayensu.

Thus, Allah (swt) dedicated all of it to the Messenger (saw) alone. After this was the battle of Bani Qurayzha, after they had violated the covenant, betrayed the Muslims, and sided with the opposing tribes in the battle of Al-Khandaq (The Ditch). So the Messenger of Allah (saw) divided their wealth between the Muslims and dedicated to each rider three shares and to each footman one share. Later on the battle of Khaybar came, after the Prophet (saw) concluded the peace treaty with Quraysh in Hudaybia, thus Allah (swt) opened Khaybar for His Messenger (saw) and the Muslims by force, giving them ownership over their land, homes and wealth. The Prophet (saw) then divided the spoils and lands taking out the fifth. He divided the land into 1800 shares and 18 sections, each section having 100 shares, and agreed with its people to take half of what the land produced of fruits and grains. After the victory of Khaybar, the people of Fadak came to the Prophet of Allah (saw) where he made peace with them, on condition that he take half of their land and date trees, on which they continue to work and he leaves the other half for them to keep. So half of Fadak was made completely for the Messenger of Allah (saw) , because it was gained without force, and he used to spend whatever would come to him of it as charity. Similarly with the people of Wadi Al-Qura, he made peace with them after he opened their land by force, on condition that he keeps their land under their control, similar to what he concluded with the people of Khaybar. As for the people of Tima’, they made peace with the Prophet (saw) by paying him Jizya, keeping their country and land to them.

Bayan fتحin Makkah sai yakin Hunayn, inda Manzon Allah ﷺ ya raba dukiyarsu, ya kuma saki matansu da 'ya'yansu, bayan wakilan Hawazin sun roƙi hakan. Haka kuma a yakin Tabuk, Annabi ﷺ ya yi sulhu da Yahya b. Ru'ba, shugaban Al-Aqaba – shi Kirista ne – bisa sharadin ya biya Jizya. Ya kuma yi sulhu da mutanen Azrah da Jarba da Maqna – su Yahudawa ne – bisa sharadin su ma su biya Jizya. Ya kuma yi sulhu da Akidra, shugaban Kiristoci na Domat-Al-Jandal, bisa biyan Jizya, bayan Khalid b. Al-Walid ya kama shi, Annabi ﷺ kuma ya yafe masa.

After the conquering of Makkah came the battle of Hunayn, where the Messenger of Allah (saw) divided their wealth and released their women and children, after envoys from Hawazin appealed for this. And in the battle of Tabuk, the Prophet (saw) made peace with Yahya b. Ru’ba, the leader of Al- Aqaba, –and he was a Christian –on the condition that he pays the Jizya, and he made peace with the people of Azrah and Jarba and Maqna –and they were Jews –on the condition that they pay the Jizya as well. He also made peace with Akidra, the Christian head of Domat-Al-Jandal, on paying the Jizya after being arrested by Khalid b. Al-Walid and forgiven by the Prophet (saw).

Sa'an nan suka zo da manzannin Najran da Al-Yaman, inda duk wanda ya musulunta daga cikinsu aka umarce shi da biyan Zakkah, shi kuwa wanda ya ci gaba da zama Nasara ko Bayahude an wajabta masa biyan Jizyah, bayan an saukar da ayar da ta shafi Jizyah, kuma Zakkah ta zama wajibi. A cikin wadannan yake-yake Manzon Allah ﷺ ya ware Naqi' don raƙumman sadaka, da raƙuma da dawakan yaƙi don Jihadi. Haka kuma ya ayyana ma'adanai, ruwa, amfanin filayen kiwo da wuta a matsayin mallakar jama'a ga dukkan Musulmi. Bayan Manzon Allah ﷺ ya rasu, Abu Bakr ya karbi mulki, sannan Umar, sai fatattakar kasashe ta biyo baya, ta kawo dukiya mai yawa, daga ganima, Jizyah da Kharaj, duk suna malala zuwa Bait ul-mal na Musulmi a Madina.

Then came the envoys of Najran and Al-Yemen, where whoever of them became Muslim was enjoined to pay Zakat, and whoever remained a Christian or a Jew were obliged to pay the Jizya, after the verse regarding the Jizya was revealed, and Zakat became obligatory. During these battles the Messenger of Allah (saw) reserved the (Naqi’) for the camels of charity and the camels and steeds of war for Jihad. He also designated the minerals, water, the produce of grazing land and fire as public property for all Muslims. After the Messenger of Allah (saw) passed away and Abu Bakr took over, then ‘Umar, the conquests followed and brought great wealth, from spoils of war, Jizya and Kharaj, all pouring into the Bait ul-mal of the Muslims in Madinah.

A cikin wannan taƙaitaccen bayani za mu iya samun hoto game da nau'o'in kuɗaɗen da suke shiga Baitul-mali na Musulmi, da waɗanda Allah (SWT) ya halatta musu, kuma ya sanya su haƙƙin Baitul-mali, don a kashe su a kan duk abin da hukunce-hukuncen Allah suka tanadar. Wannan yana bisa ijtihadin Khalifa game da abin da yake ganin ya fi dacewa da maslahar Musulmi da kula da al'amuransu.

In this quick summary we can get a picture of the type of funds that reached the Bait ul-mal of the Muslims, and which Allah (swt) has made permissible for them, and made the right due to the Bait ul-Mal, to be spent on whatever the divine rules decreed. This was according to the Ijtihad of the Khalifah regarding what he sees most fitting for the interest of the Muslims and for looking after their affairs.

Saboda haka, kuɗaɗen da ke cikin Daular Khilafah sun kasu zuwa nau'o'i kamar haka:

Thereupon, funds in the Khilafah State are made up of the following types:

Ganima, da abin da aka kwace, Al-Fai’ da kashi ɗaya cikin biyar.

u The booties and the spoils of war, Al-Fai’ and the fifth.

Al-Kharaj. Al-Jizya.

u Al-Kharaj. u Al-Jizya.

Dukiyar jama'a (a dukkan nau'o'inta).

u Public property (in all its forms).

Mallakar gwamnati ta filaye, gine-gine, abubuwan amfani da kuma kuɗin shiga da suke samarwa.

u State property of land, buildings, utilities and their revenues.

Al-'Ushur

u Al-‘Ushur.

Kuɗin da masu mulki, ma'aikatan Gwamnati suka samu ta hanyar haram, kuɗin haram da kuɗin tara da hukunci.

u Money attained illegaly by the rulers, the employees of the State, illicit money and money from penalties.

Kashi na biyar na Al-Rikaz (dukiyoyin da aka boye) da ma'adanai.

u The fifth of Al-Rikaz (hidden treasures) and minerals.

Dukiyar gādo ta wanda ba shi da magāda.

u The inheritance property of the one who has no inheritors.

Dukiyar masu ridda.

u The property of apostates.

Kuɗaɗen haraji. Kuɗaɗen sadaka – Zakka.

u Tax funds. u Charity funds – Zakat.

Za mu tattauna kowane ɗayan waɗannan nau'o'i domin fahimtar hakikaninsu, wanda ya cancanta ya yi tasarruf da shi, hanyar kashe shi, wurin da ake kashe shi, da kuma waɗanda suka cancanci karɓarsa.

We will discuss each of these different types to understand its reality, who is entitled to dispose of it, the manner of expenditure, the area of its expenditure and who are eligible of it.