Tsarin gudanarwa salo ne da ake amfani da shi wajen aiwatar da wani aiki, kuma yana daga cikin hanyoyin da ake bi wajen aiwatarwa, don haka ba ya bukatar takamaiman dalili. Ya isa a sami dalili na gaba ɗaya da ke nuna asalinsa. Zai zama kuskure a ce waɗannan salo ayyuka ne na ɗan adam, don haka wajibi ne a gudanar da su bisa ƙa'idodin Allah. Wannan saboda dalilin waɗannan ayyuka ya zo ne ta fuskar asalinsu a cikin tsari na gaba ɗaya, don haka yana shigar da duk ayyukan da suke reshe daga wannan asali, sai dai in akwai dalilin Allah da ya shafi wani aiki na ƙarƙashin asali, to a lokacin wajibi ne aikin ya bi wannan dalili. Misali, Allah (S.W.T) yana cewa: "Ku biya Zakka" [73:20].

The administrative system is a style used to perform a task, and is also one of the means used for that, so it does not require specific evidence. It is sufficient for it to have general evidence that indicates to its origin. It would be wrong to say that these styles are human actions, which should therefore be conducted according to the divine rules. This is because the evidence for these actions has come in regards to their origin in a general form, thus it includes all actions that branch out from that origin, unless there is divine evidence that relates to a subsidiary action, in which case the action must follow that evidence. For instance Allah (S.W.T) says, "And pay out the Zakat" [73:20].

Wannan dai hujja ce ta gaba ɗaya. Sannan hujjoji suka zo game da ayyukan da suka reshe daga gare ta, kamar adadin Nisab, masu karɓar Zakka, da rukunan mutane da ake karɓar Zakka daga gare su. Duk waɗannan ayyuka ne da aka samo daga ayar: "Kuma ku biya Zakka." Babu wata hujja da za a samu game da yadda masu karɓar Zakka za su tara Zakka. Misali, shin suna tafiya a kan doki ne ko a ƙafa? Shin suna ɗaukar wasu ma'aikata su taimaka musu ko a'a? Shin suna tara ta bisa rubutattun bayanai? Shin dole ne su kafa hedikwata inda dukansu za su taru? Shin za su sami rumbuna inda za su ajiye duk abin da suka tara? Shin waɗannan rumbunan za su kasance a ƙasa ko kuma a gina su kamar rumbun hatsi? Shin za a tara Zakkar kuɗi a cikin jaka ko a cikin akwatuna? Duk waɗannan ayyuka da makamantansu, a zahiri, ayyuka ne na reshe da suka samo asali daga "Kuma ku biya Zakka."

Which is a general evidence. Then the evidences came regarding the subsidiary actions which branched out from it, such as the amount of Nisab, the Zakat collectors and the categories of people from whom Zakat is to be taken. All these are actions derived from the ayah, "And pay out the Zakat". There are no evidences to be found about the manner by which the Zakat collectors have to collect the Zakah. For example do they go riding or walking? Do they hire other employees to help them or not? Do they collect it according to records? Do they have to establish headquarters where they would all meet? Would they have warehouses where they would store everything they had collected? Would these houses be underground or built like grain houses? Would the cash Zakat be collected in bags or coffers? All these actions and the like are, in fact, subsidiary actions originating from "And pay out the Zakat." .

Sun shiga cikin dukkan wannan ta hanyar dalili na gaba ɗaya, domin babu dalili na musamman a kansu; haka lamarin yake ga dukkan salo-salo. Don haka salon gudanarwa aiki ne mai biyo baya ga wani asali, wato asalin da yake da dalili na gaba ɗaya. Saboda haka salon ba ya buƙatar dalili, domin dalilin asalinsa yana zama dalili a gare shi ma. Don haka ana iya ɗaukar salon gudanarwa daga kowane tsari, sai dai idan akwai nassi na musamman da ya hana ɗaukar wani salon gudanarwa na musamman. In ba haka ba, ana halatta ɗaukar salon gudanarwa idan ya dace da tafiyar da ayyukan ƙungiyoyin gudanarwa da kuma biyan buƙatun mutane. Wannan kuwa saboda salon gudanarwa ba hukunci ne na Allah da ke buƙatar dalili daga wahayi ba. Wannan ne dalilin da ya sa ‘Umar (ra) ya ɗauki salon diwan wajen rubuta sunayen sojoji da al’umma domin raba kuɗaɗe a gare su, waɗanda suka fito daga dukiyar jama’a ko ta ƙasa, a matsayin kyauta ko albashi. ‘Abid Ibn Yahya ya rawaito daga Al-Harith Ibn Nufayl cewa ‘Umar ya tuntubi Musulmai game da rubuta Dawawin, sai Ali Ibn Abi Talib ya ba da shawara, “Ka raba duk kuɗaɗen da kake tarawa kowace shekara, kada ka riƙe kome daga cikinsu.” ‘Uthman Ibn Affan ya ce, “Ina ganin akwai kuɗi da yawa da ake rabawa tsakanin mutane, kuma idan ba a ƙidaya su don sanin wanda ya karɓa da wanda bai karɓa ba, ina tsoron al’amarin ya iya tafiya ba daidai ba.” A nan ne Al-Waleed Ibn Hisham Ibn ul-Mughira ya ce, “Na kasance a Al-Sham, sai na lura sarakunanta sun kafa Diwan kuma sun ɗauki sojoji, to me ya sa ku ba za ku yi haka ba?” ‘Umar ya karɓi shawararsa, ya kira ‘Aqil Ibn Abi Talib da Makhramah Ibn Nufayl da Jubair Ibn Matam, waɗanda matasa ne daga Quraish, ya ce, “Ku shirya gida-gida domin a yi ƙidayar jama’a.”

They are all covered by the general evidence as there are no specific evidences for them; and this is the case with all the styles. Thus, the style is an action subsidiary to an action i.e. the origin that has general evidence. Therefore, the style does not require evidence, because the evidence of its origin serves as evidence for it as well. Therefore, the administrative styles can be taken from any system unless there is a specific text that prevents taking a particular administrative style. Otherwise, it is allowed to take the administrative styles if they were suitable to run the work of the administrative organisations and to discharge the affairs of the people. This is because the administrative style is not a divine rule that requires divine evidence. This is the reason that ‘Umar (ra) took the style of the diwan for recording the names of the army and the citizens for the sake of distributing the funds to them, which came from the public or state properties, in the form of grants or salaries.. ‘Abid Ibn Yahya reported on the authority of Al-Harith Ibn Nufayl that ‘Umar consulted the Muslims about the recording of Dawawin, and Ali Ibn Abi Talib suggested, ‘Divide all the funds you collect each year and do not keep any of them.’ ‘Uthman Ibn Affan said, ‘I see that there are a lot of funds being distributed amongst people, and if they are not counted in order to know who has taken and who has not, I fear that the matter could get out of hand.’ Upon this Al-Waleed Ibn Hisham Ibn ul-Mughira said, ‘I was in Al-Sham and I noticed that its kings had introduced a Diwan and recruited soldiers, so why don't you do the same?’ ‘Umar took his advice and summoned ‘Aqil Ibn Abi Talib and Makhramah Ibn Nufayl and Jubair Ibn Matam who were young men from Quraish and said, ‘Prepare a house to house a census.’ .

Lokacin da Musulunci ya isa Iraƙi, Diwan na biyan kuɗi da tara kuɗaɗen shiga ya ci gaba kamar yadda yake a da. Diwan na Al-Sham yana cikin harshen Latin, domin yankin ya kasance cikin daular Roman, kuma Diwan na Iraƙi yana cikin harshen Farisanci, domin ya kasance cikin daular Farisawa. A zamanin Abdul Malik Ibn Marwan, an mayar da Diwan na Al-Sham zuwa harshen Larabci (a shekara ta 81 bayan hijira). Daga nan aka kafa Dawawin da dama gwargwadon buƙata, bisa ga abin da ake bukata wajen tafiyar da maslahohin jama'a. An kafa Dawawin sojoji don rajista da bayar da kyauta, sai wasu kuma aka kafa su don rubuta kuɗaɗen aiki da hakkokin dukkan mu'amaloli. Wani Diwan kuma aka kafa shi ga Amils da Walis domin rubuta kowane nadi da kowane tsigewa, sannan aka yi amfani da wasu Dawawin a Baitul-Mal domin rubuta kuɗaɗen shiga da kuɗaɗen fita, da sauran makamantansu. Kafa Diwan yana bisa ga buƙatar da ake da ita, kuma salonsa da hanyoyinsa sun sauya a tsawon shekaru saboda bambancin salo da hanyoyi. An nada shugaba ga kowane Diwan tare da sauran ma'aikata, kuma a wasu lokuta an ba shugaban izinin ya zaɓi ma'aikatan da kansa, a wasu lokuta kuma ana nada ma'aikatan masa. Ta haka, ana kafa Diwan gwargwadon buƙata, tare da salo da hanyoyin da za su taimaka wajen biyan wannan buƙata. Ana halatta a yi amfani da salo da hanyoyi daban-daban gwargwadon yankin, ko Wilayah, ko ƙasa. Game da nauyin da ke kan irin waɗannan ma'aikatan gwamnati, su ma'aikata ne da aka ɗauka aiki, kuma a lokaci guda 'yan ƙasa. A matakin aiki, suna da alhakin shugaban sashensu, kuma a matsayinsu na 'yan ƙasa, suna da alhakin shugabanni, ko Walis ne, ko mataimakansu, ko Khalifah. Dole ne su bi ka'idojin Shari'a da tsarin gudanarwa.

When Islam reached Iraq, the Diwan of payments and funds collection continued as before. The Diwan of Al-Sham was in Latin for it had been part of the Roman Empires, and the Diwan of Iraq was in Persian for it had been part of the Persian Empire. At the time of Abdul Malik Ibn Marwan the Diwan of Al-Sham was transferred to Arabic (in the year 81 AH). Several Dawawin were then set up according to necessity and depending on the need for them in running the people's interests. Dawawin for the armed forces were introduced for registration and grant purposes, and others were introduced to record the fees and claims of all transactions. Another Diwan was introduced for the Amils and Walis to record each appointment and each removal and other Dawawin were used in the treasury (Bayt-ul-Mal) to record revenues and expenses and so on. The introduction of a Diwan was according to the need for it, and its style varied over the years due to the difference in styles and means.. A chief was appointed for each Diwan along with other employees, and in some cases the chief was allowed to appoint the employees himself, and they were sometimes appointed to him.. A Diwan would thus be set up according to need, along with the styles and means that would help discharging that need. It is permitted to have different styles and means according to the area, or Wilayah or country.. With regards to the responsibility of such civil servants, they are hired employees and at the same time citizens. At a professional level they are answerable to their own directorate manager, and as citizens they are answerable to the rulers whether these are Walis, the assistants or the Khalifah. They have to abide by the Sharia rules and the administrative systems.