Baitul-mal shi ne hukumar da ke da alhakin dukkan kudaden shiga (revenue) ko kashe-kashe da Musulmi suke da hakkinsu a kansu. Saboda haka, duk dukiyar (Mal) da Musulmi suke da hakki a kanta, kuma ba a ware mai ita ba, ana ware ta ga baitul-mal, koda kuwa mai ita a matsayin rukuni an riga an ware ta. Da zarar an karbi dukiyar, to ta hanyar karbarta sai ta shiga cikin hakkokin baitul-mal, ko dukiyar ta shiga hannunsa a zahiri ko ba ta shiga ba, domin baitul-mal hukuma ce ba kawai wuri ba. Kuma duk hakkin da ya wajaba a kashe shi a kan muradun Musulmi, hakki ne a kan baitul-mal. Idan aka kashe shi a wurin da aka kayyade masa, to sai ya zama an kara shi cikin kashe-kashen baitul-mal, ko ya bar hannunsa ko bai bar ba. Domin abin da ya isa ga shugabannin Musulmi, ko abin da suka kashe, to dokar baitul-mal ta shafe shi, ko a matsayin kudaden shiga ko kashe-kashe.

The Bait ul-Mal is the authority responsible for every income (revenue) or expense, which the Muslims are entitled to. Therefore, every property (Mal) that the Muslims are entitled to, and whose owner is not assigned, is assigned to the Bait ul-Mal, even if its owner as a category was assigned. Once the property was received, then by its receipt it is added to the rights of the Bait ul-Mal, whether the property actually entered into its possession or not, because the Bait ul- Mal is an authority and not just a place. And every right, which is due to be spent on the Muslims interests, is a right upon the Bait ul-Mal. If it was spent in its specified area then it becomes added to the expenses of the Bait ul-Mal, whether it left its hold or not. Because that which reached the governors of Muslims, or is spent by them, then the law of the Bait ul- Mal applies to it, whether as revenue or expenses.