Bismillahir Rahmanir Raheem. Musulunci, wanda Allah (SWT) ya saukar da shi ga Manzonsa Muhammad ﷺ, tsari ne na rayuwa kuma saƙo ne ga duniya baki ɗaya, saboda haka wajibi ne ya kasance yana da Daula wadda ke aiwatar da shi kuma ta kai shi ga duniya. Musulunci ya sanya wannan Daula ta zama Daular Khilafah, kuma ya ba ta sifa ta musamman da tsari na musamman wanda ya bambanta da tsarin dukkan ƙasashen duniya. Ta bambanta a cikin ginshiƙan da aka kafa ta a kansu, da cikin sassan da aka gina ta da su, da kuma cikin tsarin mulkinta da dokokinta waɗanda aka ɗauka daga Littafin Allah (SWT) da Sunnar Manzonsa ﷺ, waɗanda wajibi ne Khalifa da Al'umma su bi su, su aiwatar da su, kuma su takaita kansu da su, domin su daga Shari'ar Allah (SWT) ne ba daga dokokin mutane ba. Musulunci ya ba Daular Khilafah aikin kula da al'amuran Al'umma, kuma ya ba ta amanar tafiyar da kuɗaɗen da Daula ke karɓa da yadda ake kashe su, kamar kula da al'amuran mutanen da ke cikin ƙasa da ɗaukar da'awa. Hujjojin shari'a sun bayyana tushen kuɗin shigar Daula, nau'o'insu, da yadda ake tara su, haka kuma sun bayyana waɗanda ke amfana da waɗannan kuɗaɗe da wuraren da ake kashe su a kansu.

Bismillah Ar-Rahman Ar-Raheem As Islam, with which Allah (swt) to His Messenger Muhammad (saw), is a system of life, and a message for the whole world, it is absolutely necessary for it to have a State which implements it and carries it to the world. Islam has made this State the Khilafah State, and made it of a distinct form and a unique structure which differs from the structure of all the States in the world. It is different in its pillars upon which it is established, in the structures that it is formed of, in its constitution and laws that are taken from the Book of Allah (swt) and the Sunnah of His Messenger (saw) which are obligatory for the Khalifah and the Ummah to adhere to, implement and restrict themselves to, because they are from the Shar'a of Allah (swt) and not from the legislation of the people. Islam has entrusted the Khilafah State with the duty of taking care of the affairs of the Ummah, and entrusted it to be in charge of administering the funds received by the State and their expenditure such as to look after the affairs of the people of the citizens and the carrying of the Da'wah. The divine evidences have explained the sources of the State's financial revenues, their types and how they are collected, in the same way they clarified the beneficiaries of these funds and the areas over which they are spent.

A cikin wannan littafi muna tattaunawa game da "Mabubbugun Kuɗi a Daular Khilafah" da hukunce-hukuncensu. Muna bayyana tushensu da nau'ikansu, daga ina ake tara su, lokacin tara su da hanyar tara su, da sassan da ake ajiye su a cikinsu. Haka nan muna bayyana waɗanda suka cancanci waɗannan kuɗaɗe da wuraren da ake kashe su.

We discuss in this book 'The Funds in the Khilafah State' and their rules. We explain their sources and types, from where they are collected, the time of their collection and the way they are collected, and the sections in which they are kept. We also explain those who are entitled to these funds and the areas of their expenditure.

Tun da tsayin ɗanyen ƙasa, faɗinsa, ma'auni da nauyi suna da muhimmanci wajen rubuce-rubucen waɗannan kuɗaɗe da tattara su, muna bayyana waɗannan abubuwa domin su zama bayyananne sosai ta hanyar da za ta tabbatar da hakikaninsu tare da kawar da duk wani rashin tabbas a kansu. Muna auna waɗannan kuɗaɗe da tsayi, faɗi, ma'auni da nauyi da ake amfani da su a yau, domin a iya bin su cikin sauƙi, a fahimce su yadda ya kamata, nesa da duk wani sarƙaƙiya.

Since the record of these funds and their collection requires the knowledge of the lengths, areas, measures and weights, we address that so as to become quite clear in a way that determines their reality and removes any vagueness about them. We evaluate these funds in lengths, areas, measures and weights that are used today, so that they are easily followed and fairly understood, far from any complications.

Tun da al'amarin kudi yana da muhimmanci ta musamman a cikin kudaden Daular Khilafah, saboda yana da alaka da hukunce-hukuncen Allah, mun yi bayani a kansa, mu bayyana hakikaninsa, tushen da aka kafa shi a kai, ma'aunan da yake da alaka da su, tare da nauyinsu, da kuma matsalolin da ake fuskanta da hanyar warware wadannan matsaloli.

Since the monetary aspect has a special importance in the funds of the Khilafah State, because it is linked to the divine rules, we address it and explain its reality, the basis upon which it is established, the units that are related to, together with their weights, and also the problems faced and the way of solving these problems.

Ka'idojin baitulmalin Daular Khilafah an samo su ne daga Alqur'ani da Sunnah, bayan nazari da bincike cikin maganganun Sahabbai, Tabi'ai (masu bin su) da masu bin Tabi'ai, da kuma ra'ayoyin Mujtahidai. Duk wannan ana yi ne bisa dalilai da aka tabbatar sun fi karfi a ra'ayinmu; domin ana karbar hukunce-hukuncen shari'a bisa mafi karancin shakka (Ghalabat uz-Zann), ba tare da sharadin cewa dalilan su zama tabbatattu kamar yadda ake bukata wajen kafa akida ba.

The rules of the funds of the Khilafah State are derived from the Qur'an and the Sunnah, after study and scrutiny of the sayings of the Sahabah, the Tabi'een (the followers) and their followers and the opinions of the Mujtahideen. All this is done based on the evidences proven to be the strongest in our view; for the divine rules are adopted based on the least amount of doubt (Ghalabat uz-Zun) without the stipulation of the evidences being definitive as is required when establishing the creed.

Muna roƙon Allah (SWT) ya taimake mu, ya kuma sauƙaƙa mana mu aiwatar da waɗannan ƙa'idodi a cikin Daular Khilafah mai zuwa. Lalle Shi ne Majiɓincinmu (Mawla), kuma lalle Shi (SWT) ne Majiɓinci mafi alheri da Mataimaki mafi alheri.

We ask Allah (swt) to help us and make it easy for us to put these rules into application in the coming Khilafah State. Indeed He is our protector (Mawla), and indeed He (swt) is the best protector and the best Helper.