A kowace shekara, ƙasashen dimokuradiyya suna shirya kasafin kuɗi na gaba ɗaya ga Jiharsu. Gaskiyar kasafin kuɗi a ƙasar dimokuradiyya ita ce, ana fitar da kasafin kuɗin kansa a siffar doka da ake kira Kudirin Kasafin Kuɗi ko Doka ta wani shekara, wadda Majalisa kuma take amincewa da ita, sannan ta zama doka bayan an tattauna ta, ciki har da kason kuɗaɗen kowane fanni ɗaya bayan ɗaya, da adadin kuɗin da aka ware wa kowane abu. Kowane kason kuɗi a zahiri wani muhimmin ɓangare ne na Kasafin Kuɗi, kuma ana kaɗa ƙuri'a a kansu gaba ɗaya, ba daban-daban ba. Saboda haka, Majalisa tana iya karɓa ko ƙi shi gaba ɗaya, koda kuwa tana da 'yancin tattaunawa a kan kowane abu da kowane adadi a matakin muhawara. Dokar Kasafin Kuɗi ta ƙunshi labarai da yawa, ɗaya daga cikinsu an shirya shi ne domin nuna kuɗaɗen da aka ware don kashe kuɗin Jiha nan gaba a shekarar kuɗi wadda aka shirya kasafin domin ta. Wani labarin kuma an shirya shi ne domin nuna ƙiyasin kuɗin shigar Jiha na shekarar kuɗi mai zuwa. Sauran labarai an shirya su ne domin ware kuɗaɗen kashewa na wasu hukumomi, yayin da wasu kuma an shirya su ne domin ƙiyasta kuɗin shigar wasu hukumomi. Haka kuma, wasu labarai an rubuta su ne domin ba Shugaban Majalisar Kuɗi ikon wajibi iri-iri. A cikin kowane labari ana yin ishara zuwa wani tebur da ya ƙunshi sassan Kasafin Kuɗi, yana bayyana abin da kowane labari ya ƙunsa dangane da kashe kuɗi da shigar kuɗi, sannan a cikin kowane ginshiƙi ana lissafa abubuwan da ke cikin sashen; daga nan kuma ana lissafa jimillar kuɗin kowane abu a cikin sashen a cikin teburin. Bisa wannan tsari ne ake shirya Kasafin Kuɗi kowace shekara, tare da ƙananan sauye-sauye da ake yi kowace shekara, bisa ga abubuwan da ke faruwa iri-iri. Akwai kuma sauye-sauye na gefe da yawa a cikin kasafin kuɗin kowace ƙasar dimokuradiyya, kuma su ma suna faruwa bisa ga abubuwan da ke faruwa iri-iri.

Each year, the democratic states draw up a general budget for their State. The reality of the budget in the democratic State is that the budget itself is issued in the shape of a law known as the Budget Bill or Law for such and such year, which Parliament then approves and enacts it as a law once it has been debated, including the appropriations of the Budget one by one, and the sums assigned to each item. Each appropriation is in fact an integral part of the Budget and these are voted on as a whole, and not individually. Hence, Parliament can either accept or reject it outright, even if it reserves the right to debate it item per item and sum per sum at the debating stage. The law of the Budget is formed of several articles, one of which is drawn up to show the funds that are earmarked for the State’s upcoming expenditure in the financial year for which the Budget has been drawn up. Another article is drawn to show the State’s estimates with regard to the revenues of the coming financial year. Other articles are drawn in order to earmark the expenses of certain institutions, while yet other articles are drawn in order to estimate the revenues of certain institutions. Also, certain articles are drafted in order to give the Chancellor a host of mandatory powers. In each article a reference is made to a table that includes the sections of the Budget, outlining what each article contains in terms of expenditures and revenues, then in each column the items of the section are listed; then the overall sums of each item in the section are listed in the table. It is on this basis that the Budget is drawn up each year, with slight alterations introduced each year, according to the various events. There are also a host of peripheral changes in the budget of each democratic State, and this is also according to the various events.

Dangane da Daular Musulunci, ba ta fitar da kasafin kuɗi na shekara-shekara ba, domin al'amarin ba ya bukatar wata doka ta musamman ta kasafin kuɗi kowace shekara. Ba a gabatar da kasafin ga Majalisar Ummah, kuma ba a neman ra'ayinta. Wannan saboda kasafin kuɗi, tare da dukkan sassansa da kuma kuɗaɗen da ke cikin kowane ɗayansu, doka ce a tsarin dimokuradiyya. Doka ce ta shekara guda kacal. Dokar a tsarin dimokuradiyya majalisar dokoki ce take zartar da ita, shi ya sa wajibi ne a gabatar da al'amarin ga Majalisa domin amincewa. Daular Musulunci ba ta bukatar hakan, domin ana karbar kuɗin shiga na Baitul-mali bisa ka'idojin Shari'ah da nassi ya tanada, kuma ana fitar da kuɗaɗe bisa ka'idojin Shari'ah da nassi ya tanada. Duk wadannan ka'idojin Shari'ah ne na dindindin; saboda haka, babu wani wuri kwata-kwata na neman ra'ayi dangane da kudaden shiga da kuma kashe-kashe. Sassan da ke cikin kasafin kuɗi an tsara su ne da sassa na dindindin da ka'idojin Shari'ah na dindindin suka tabbatar. Wannan shi ne game da sassan kasafin kuɗi. Amma game da rabe-raben kasafin da adadin kuɗin da ke cikin kowane rabo, da kuma al'amuran da ake ware wadannan kuɗaɗe a kansu a cikin kowane rabo, duk yana hannun ra'ayi da ijtihadin Khalifa. Wannan saboda yana cikin kula da al'amuran jama'a, wanda Shari'ah ta bai wa Khalifa ya yanke hukunci a kansa bisa abin da ya ga dama; kuma umarninsa wajibi ne, kuma dole ne a aiwatar da shi.

As for the Islamic State, she does not draw up an annual budget because the matter does not require a specific law for the budget each year. The budget does not get proposed to the Ummah’s Council, nor is the Council’s opinion sought. This is because the budget with all its articles and sections, and the funds included in each of them, is law in the democratic system. It is a law for one single year. The law in the democratic system is enacted by Parliament, and that is why the matter is required to be proposed to Parliament for ratification. The Islamic State does not need this, because the Treasury’s revenues are levied according to the Shari’ah rules stipulated by text and they are paid out according to the Shari’ah rules stipulated by text. All of these are permanent Shari’ah rules; hence, there is absolutely no room for opinion seeking with regard to the revenues and with regard to the expenditures. The sections in the budget are formed of permanent sections that have been determined by permanent Shari’ah rules. This is as far as the Budget sections are concerned; as for the appropriations of the budget and the amounts included in each appropriation as well as the matters for which these amounts are allocated in each appropriation, all of this is down to the opinion and the Ijtihad of the Khalifah. This is because it is part of looking after people’s affairs, which Shari’ah had conferred upon the Khalifah to decide based on what He deems fit; and his order is binding and must be executed.

Saboda haka, babu wuri a Musulunci da Dawla za ta tsara kasafin kuɗi na shekara-shekara, kamar yadda yake a tsarin dimokuraɗiyya, ko dai dangane da sassansa, ko kuɗaɗensa, ko abubuwan da ke cikinsu, ko adadin kuɗin da ake buƙata ga kowane abu ko kowane kuɗi. Shi ya sa ba a tsara kasafin kuɗi na shekara-shekara ga Dawlar Musulunci ba, duk da cewa tana da kasafin kuɗi na dindindin wanda Shari'a ta tsayar da sassansa, duka na shigarwa da na kashewa. Halifa yana da hakkin ya tsayar da kuɗaɗen da abubuwan da ke cikinsu, a duk lokacin da ake bukata, ba tare da ya ɗaura hakan da wani takamaiman lokaci ba.

Therefore, there is no room in Islam for the State to draw up an annual budget, as is the case in the democratic system, whether this is with regard to its sections, its appropriations its items or the amounts required for each item or each appropriation. This is why no annual budget is drawn up for the Islamic State, though she has a permanent budget for which the Shar’a has determined its sections for both revenues and expenditures. The Khalifah reserves the right to determine the appropriations and their items, whenever it is required without linking that to a particular period.