Kuɗaɗen shiga na dindindin na Bait ul-Mal su ne: Ganima ta fai’ (Fai’), Ganima ta yaƙi (Ghana’im), Harajin ƙasa (Kharaj), Jizya (harajin kai), nau’o’in kuɗaɗen shiga na dukiyar jama’a, kuɗaɗen shiga na dukiyar Gwamnati, Ushr (ushur), kashi biyar na Rikaz (dukiyar da aka ɓoye), ma’adinai, da dukiyoyin Zakka. Amma ana ajiye dukiyoyin Zakka a wani wuri na musamman a cikin Bait ul-Mal, kuma ba a kashe su sai ga nau’o’i takwas da aka ambata a cikin Alƙur’ani, kuma babu abin da za a kashe daga cikinsu sai ga nau’o’i takwas, ko don harkokin Gwamnati ko harkokin Ummah. Sai dai Khalifa yana da izinin kashe su, bisa ga ra’ayinsa da ijtihadinsa, ga duk wanda ya gani ya cancanta daga cikin nau’o’in takwas. Yana da ikon ba da su ga ɗaya ko fiye daga cikin waɗannan nau’o’i, ko ga dukansu. Kuɗaɗen shiga na dukiyoyin jama’a ma ana ajiye su a wani wuri na musamman (hold) a cikin Bait ul-Mal, kuma ba a haɗa su da wasu ba, domin mallakar dukkan Musulmi ne, inda Khalifa yake kashe su, bisa dokokin Shari’ah, don amfanin Musulmi bisa ga ra’ayinsa da ijtihadinsa.

The permanent revenues of the Bait ul-Mal are: Booties (Fai’), Spoils (Ghana’im), Land Tax (Kharaj), Head Tax (Jizya), the different types of public property revenues, the revenues of the State properties, the tithes (Ushr), the fifth of the hidden treasure (Rikaz), the minerals, and the properties of Zakat. But the Zakat properties are kept in a special place in the Bait ul-Mal, and they are not spent except for the eight categories mentioned in the Qur’an, and nothing of them should be spent for other than the eight categories, whether the State affairs or the Ummah’s affairs. But the Khalifah is allowed to spend them, according to his opinion and Ijtihad, for whom He sees fit of the eight categories. He has the right to give them to one or more of these categories, or to all of them. The revenues of the public properties are also kept in a special place (hold) in the Bait ul-Mal, and are not mixed with others, because they are owned by all the Muslims, from whence the Khalifah spends them, within the Shari’ah rules, in the interest of the Muslims according to his opinion and Ijtihad.

Sauran dukiyoyi, waɗanda suke na Bait ul-Mal, ana tara su gaba ɗaya, a kashe su a kan al'amuran Dawla da Ummah, a kan rukunan nan takwas, da kuma duk abin da Dawla ta yanke shawarar kashewa a kansa. Idan waɗannan dukiyoyi sun isar da bukatun 'yan ƙasa, to abu ne mai kyau; in ba haka ba, Dawla takan ɗora haraji a kan Musulmi domin ta cika abin da ake buƙata daga gare ta wajen kula da al'amuransu. Dangane da yadda ake aiwatar da waɗannan haraji, ya kamata a yi hakan bisa ga wajibai da Shari'a ta ɗora wa Musulmi. Saboda haka, game da ayyukan da suke wajibi ne Musulmi su aiwatar, waɗanda kuma ke buƙatar kashe kuɗi daga Dawla domin aiwatar da su, Dawla tana da haƙƙin ɗora haraji a kan Musulmi domin ta iya aiwatar da su. Amma waɗannan al'amura da ba wajibi ba ne a kan Musulmi, kamar biyan basussukan mamaci, to Dawla ba ta halatta ta ɗora haraji domin biyan su ba. Idan tana da kuɗi a Bait ul-Mal, to za ta aiwatar da hakan, in ba haka ba, Dawla ba ta wajaba ta yi hakan ba. Saboda haka, Dawla tana da haƙƙin tara haraji a waɗannan lokuta, kuma a wannan yanayi dole ne ta bi tsari kamar haka:

The other properties, which belong to the Bait ul-Mal, are all gathered together, and spent on the affairs of the State and the Ummah, on the eight categories and on anything that the State decides. If these properties meet the needs of the citizens, that is well and good; otherwise the State levies taxes upon the Muslims in order to accomplish what is required of it in terms of looking after their affairs. In regards to the way these taxes are enacted, it should be done according to the obligations which the Shar’a put upon the Muslims. So concerning duties which are obligatory upon Muslims to carry out and which require expenses from the State for their execution, the State has the right to levy taxes from the Muslims so that it can execute them.Whereas those issues which are not duties upon the Muslims, such as the repayment of the debts of the dead, the State is not allowed to levy taxes in order to pay them off. If it had funds available in the Bait ul-Mal then it would carry this out, otherwise the State is not obliged to do so. Therefore, the State has the right to collect taxes in these instances, in which case it has to proceed as follows:

1. Don cika kuɗaɗen da ke kan Baitul-Mal domin talakawa, mabukata, matafiyi, da kuma domin gudanar da Jihadi.

1. To meet the expenses due upon the Bait ul-Mal for the poor, the needy, the wayfarer and in the carrying out of Jihad.

2. Don kuɗaɗen da ke wajibi a kan Baitul-Mal a matsayin diyya, kamar kuɗaɗen ma'aikata da abinci da kayan yaƙin sojoji da makamantansu.

2. To meet the expenses due upon the Bait ul-Mal as compensation, such as the expenses of the employees and the provisions of the army and the like.

3. Don ybiyan abin da ya rataya a wuyan Baitul-Mal na ayyuka da hidimomi, kamar gina tituna, samar da ruwa, gina masallatai, makarantu da asibitoci, da sauran abubuwan da kafa su ake ganin wajibi ne ga Al'umma, kuma idan ba a kafa su ba za ta cutu.

3. To meet what is due upon the Bait ul-Mal in the form of services and utilities, such as the construction of roads, production of water, building of mosques, schools and hospitals and other things whose establishment are considered necessary for the Ummah and without which she would be harmed.

4. Don a biyan kuɗaɗen da ke wajabta kan Baitul-Mal waɗanda ke tasowa a matsayin larura, kamar al'amura na gaggawa irin su yunwa, ambaliya, girgizar ƙasa, harin abokan gaba da makamantansu.

4. To meet the expenses due upon the Bait ul-Mal that arise in the form of necessity, such as emergency incidents like famine, floods, earthquakes, an attack by an enemy and the like.

5. Sanya haraji domin biyan basussukan da Dawla ta ci bashi a kansu don aiwatar da wani wajibi da ya rataya a wuyan dukkan Musulmai, daga cikin wadannan lamuran guda hudu da aka ambata a sama, ko abin da ya samo asali daga gare su, ko duk wani al'amari da Shari'a ta wajabta wa Musulmai.

5. To levy taxes to meet debts which the State incurred in order to carry out an obligation due upon all the Muslims, from any of the four cases mentioned above or whatever may have resulted from them, or any matter obliged upon the Muslims by Shar’a.

Sauran kuɗaɗen shiga da ake ajiyewa a Baitul-Mal kuma ake kashewa kan al'amuran al'umma su ne ushuri na goma (kwastam) da ake karɓa daga 'yan ƙasashen da ke yaƙi da Musulmi, ko waɗanda ke da yarjejeniya da su, da kuma dukiyoyin da ke cikin dukiyar jama'a ko dukiyar Gwamnati, ko dukiyar da ake gada daga waɗanda ba su da magada.

Other revenues which are kept in the Bait ul-Mal and spent upon the affairs of the citizens are the tenth (customs) collected from the citizens of countries at war with the Muslims, or which have treaties, and the properties which are of the public property or the State property, or the property which is inherited from those who had no inheritors.

Dangane da kuɗaɗen shiga na Bait ul-Mal waɗanda suka zarce kuɗaɗen da ya kamata a kashe daga cikinsu; idan wannan rarar ta fito ne daga ganima, to ana kashe ta a matsayin tallafi da ake bai wa mutane. Idan rarar ta fito ne daga Jizya ko Kharaj, sai a ajiye ta don biyan buƙatun duk wani hali na gaggawa da zai faɗa wa Musulmai, kuma ba za a yafe ta ga waɗanda suke da wajibcin biya ba, domin shari'ar Allah ta sanya Jizya a kan kowa (namijin da ba Musulmi ba, balagagge, mai iya biya), sannan ta sanya Kharaj a kan ƙasa gwargwadon ƙarfinta. Idan rarar ta fito ne daga Zakka, to sai a ajiye ta a Bait ul-Mal har sai ɗaya daga cikin rukunan nan takwas ya nemi a ba shi, a lokacin sai a kashe ta a kansu. Idan rarar ta fito ne daga abin da yake wajibi a kan Musulmai, to za a yanke shi kuma za a yafe musu biyan sa.

Concerning the revenues of the Bait ul-Mal which exceeds the expenses due upon on it; if this excess came from booties then it is spent as grants which are given to the people. If the extra comes from Jizya or Kharaj, it is kept to meet the requirements of any emergencies which may fall upon the Muslims, and it should not be waived from those who are obliged to pay, because the divine law has put the Jizya on everyone (non-Muslim male, mature and able to pay), and the Kharaj on the land according to its capacity. If the extra came from Zakat it is kept in the Bait ul-Mal until any of the eight categories has demands upon it, whereupon it is spent on them. If the extra came from that which is due upon Muslims, then it would be dropped and they are excused from paying.