Belanjawan Negara mempunyai bab-bab tetap yang ditentukan oleh hukum-hukum Syari'ah. Adapun seksyen-seksyen belanjawan, jumlah yang diperuntukkan bagi setiap seksyen, dan perkara-perkara yang dicakup oleh jumlah-jumlah tersebut, diserahkan kepada pendapat Khalifah dan ijtihadnya.

The budget of the State has permanent chapters determined by Shari’ah rules. As for the sections of the budget, the amounts allocated for each section, and the issues of each sectioncovered by these amounts are left to the opinion of the Khalifah and his Ijtihad.

Perkataan "budget" ialah istilah Barat, dan maksudnya ialah penjelasan tentang pendapatan yang dikutip oleh Negara, serta penerangan tentang bab-bab pendapatan itu, iaitu aspek-aspek yang dikumpulkan dalam bajet, dan penerangan tentang seksyen-seksyennya, iaitu cabang-cabang aspek tersebut, serta penerangan tentang jumlah-jumlah yang masuk. Selain itu, terdapat juga draf penjelasan tentang perbelanjaan yang akan dibelanjakan oleh Negara, dengan menerangkan bab-babnya, iaitu aspek-aspek yang akan digunakan untuk perbelanjaan, dan penerangan tentang seksyen-seksyennya, dengan kata lain cabang-cabang aspek tersebut, serta penerangan tentang jumlah yang akan dibelanjakan bagi setiap satu isu yang disebut dalam setiap seksyen. Inilah hakikat bajet. Hakikat ini tidak diketahui oleh orang Islam; sebaliknya mereka mengenali Bayt al-Mal, di mana pendapatan dihantar ke sana dan perbelanjaan dibelanjakan daripadanya. Namun, wujudnya pendapatan bagi Bayt al-Mal dan hakikat bahawa perbelanjaan datang daripadanya, menjelmakan hakikat bajet walaupun ia tidak dinamakan dengan istilah tersebut, dan tiada apa-apa yang menghalang penggunaan istilah ini mengikut maksud terminologinya, iaitu himpunan bab-bab pendapatan dan perbelanjaan, dengan seksyen-seksyen bagi setiap satunya. Berdasarkan ini, Negara mempunyai bajet, dan Bayt al-Mal bertanggungjawab ke atas bajet ini.

The word budget is a Western term, and its meaning is the explanation of the income that the State takes, and an explanation of its chapters, which are the aspects that are gathered in the budget, and an explanation of its sections, which are the branches of these aspects, and an explanation of the amounts which are incoming. Alongside that, there is a draft of the explanation of the expenditure that the State will spend, by explaining its chapters which are the aspects upon which the expenditure will be used, and an explanation of its sections, in other words, the branches of these aspects, and an explanation of the amounts that will be spent upon every one of the issues mentioned in each section. This is the reality of the budget. This reality was not known to the Muslims; rather they knew the Bayt Al-Mal, and the income was sent there and the expenditure was spent from it. However, the presence of income for the Bayt Al-Mal and the fact that the expenditure comes from it, embodies the reality of the budget even if it was not named with that term, and there is nothing to prevent the use of this term according to its terminological meaning, which is the collection of the chapters of income and expenditure, with sections for each of these. Built upon this, the State has a budget, and the Bayt Al-Mal is responsible for this budget.

Adapun penyediaan belanjawan ini dari segi bab, bahagian dan jumlah yang digubal, semuanya telah ditetapkan oleh hukum-hukum Syariah. Maka hukum-hukum Syariah telah memperkenalkan dan menetapkan sumber pendapatan seperti cukai tanah dan harta rampasan perang, serta belanja telah diperkenalkan dan ditetapkan bagaimana ia hendak dibelanjakan, dan telah disahkan apa yang wajib dibelanjakan dan apa yang perlu dibelanjakan jika wang itu didapati mencukupi untuk berbuat demikian. Pendapatan dan perbelanjaan telah diperkenalkan dan ditetapkan oleh hukum-hukum Syariah, oleh itu bab-bab belanjawan itu berasaskan hukum tersebut secara kekal, kerana Syariah yang telah menetapkannya, dan hukum Syariah itu kekal serta tidak berubah.

As for the preparation of this budget in terms of its chapters, sections and amounts which are drafted, these have been decided by the Shari’ah laws. So the Shari’ah laws introduced and decided income such as land taxes and booty, and expenditures were introduced and decided how it should be spent, and it was confirmed what must be spent upon and what needs to be spent upon if the money is found to do so. The income and expenditure were introduced and decided by the Shari’ah rules, and therefore the chapters of the budget are permanently based upon that, since the Shari’ah decided them and the Shari’ah rule is permanent and does not change.

Adapun bahagian-bahagian tersebut, iaitu cabang-cabang yang terbit daripadanya seperti cukai tanah ke atas tanah yang mempunyai bekalan air semula jadi, dan cukai tanah ke atas tanah yang diairi, atau apa-apa yang serupa dengannya, maka Khalifah boleh menggubalnya, kerana ia termasuk dalam pengurusan urusan yang telah diserahkan kepada pendapat dan ijtihadnya. Begitu juga, jumlah-jumlah yang digubal itu ditetapkan menurut pendapat dan ijtihadnya, seperti berapa kadar Jizyah dan cukai tanah, dan apa-apa yang serupa dengannya, kerana ia termasuk dalam apa yang menjadi tanggungjawabnya. Oleh itu, dalil-dalil bagi hukum-hukum Syariah berkaitan pendapatan dan perbelanjaan Bayt Al-Mal, dan kawalan terhadap apa sahaja yang ada dalam Bayt Al-Mal yang tidak ditentukan oleh Syara', diserahkan kepada pendapat dan ijtihad Khalifah.

As for the sections, which are the branches which branch off from them such as the land tax upon the land with a natural water supply, and the land tax upon irrigated land, or anything similar, the Khalifah can draft them, since they are part of the management of the affairs which have been left to his opinion and Ijtihad. In the same manner, the amounts which are drafted are done so according to his opinion and Ijtihad, such as how much the Jizya and land tax would be, and anything similar, since it is part of what he is responsible for. Accordingly, the evidences for the Shari’ah rules are regarding the income and expenditure of the Bayt Al-Mal, and the control over whatever is in the Bayt Al-Mal that the Shari’ah did not specify is left to the opinion and Ijtihad of the Khalifah.

Tiga dalil ini, iaitu dalil-dalil mengenai pendapatan, dalil-dalil mengenai perbelanjaan, dan dalil bahawa Imam bertanggungjawab mentadbir urusan, adalah dalil bagi artikel ini. Selagi Khalifah mempunyai hak untuk menggubal bahagian-bahagian pendapatan dan jumlah yang digubal bagi setiap bahagian menurut pandangan dan ijtihadnya, maka tiada apa yang menghalang penggubalan belanjawan tahunan bagi Negara, termasuk bahagian-bahagiannya dan jumlah bagi setiap bahagian, sama ada bagi pendapatan atau perbelanjaan. Yang dilarang ialah menggubal belanjawan tahunan bagi bab-bab baharu, bukan pendapatan dan perbelanjaannya, kerana bab-bab ini telah ditetapkan oleh hukum-hakam Shari'ah dan oleh itu ia bersifat tetap.

These three evidences: the evidences regarding the income, those regarding the expenditures, and the evidence that the Imam is responsible for governing the affairs, are the evidences for this article. As long as the Khalifah has the right to draft the sections of the incomes and amounts which are drafted in each section according to his opinion and Ijtihad, then there is nothing to prevent the drafting of an annual budget for the State including its sections and the amounts for each section, whether that is for the income or expenditure. What would be prohibited is drafting an annual budget for the sake of new chapters, and not its income and expenditure, since these chapters have been decided by the Shari’ah rules and so they are permanent.