Wang yang dikutip di sempadan Negara daripada cukai kastam, pendapatan yang diperoleh daripada harta awam atau harta Negara, harta pusaka yang tidak mempunyai waris, dan harta orang-orang murtad, semuanya dianggap sebagai sebahagian daripada hasil Bayt Al-Mal.

Money taken at the borders of the State from custom duties, income derived from public or State property, inheritance for which there is no inheritor and the assets of the apostates are all considered to be part of the revenue of the Bayt Al-Mal.

Bukti bagi artikel ini ialah apa yang dilaporkan daripada Umar (ra) mengenai orang Islam yang mengambil daripada pedagang-pedagang dari pihak yang mereka perangi, sesuai dengan apa yang mereka ambil daripada pedagang Muslim; ia diriwayatkan oleh Ibn Abu Shayba dalam Al-Musannaf: "daripada Abu Mijliz – bahawa Umar mengutus Uthman bin Hanif yang mengenakan ke atas harta penduduk dhimmah, yang mereka berselisih pendapat mengenainya, cukai sebanyak satu dirham daripada setiap dua puluh dan menulis kepada Umar yang berpuas hati dan memberinya kebenaran, lalu Umar berkata: Berapakah yang patut kita ambil daripada orang-orang perang jika mereka datang kepada kita? Dia menjawab: Berapakah yang mereka ambil daripada kamu jika kamu pergi kepada mereka? Mereka berkata: Satu persepuluh. Dia berkata: Maka ambillah yang sama daripada mereka".

The evidence for the article is what has been reported from Umar (ra) regarding the Muslims taking from the traders of those they were at war with according to what they took from the Muslim traders; it is reported by Ibn Abu Shayba in Al-Musannaf: “from Abu Mijliz – that Omar sent Uthman Bin Hanif who imposed upon the wealth of people of Dhimma that they differed over, a tax of one Dirham from every twenty and wrote to Omar who was content and gave him permission, and he said Omar: How much should we take from the people of war if they come to us? He said: How much do they take from you if you go to them? They said: A tenth. He said: So take the same from them”.

Abu ‘Ubayd meriwayatkan dalam Al-Amwal daripada ‘Abd al-Rahman bin Ma’qal yang berkata: Saya bertanya kepada Ziyaad bin Hudair tentang daripada siapa mereka akan mengambil sepersepuluh. Beliau berkata: "Kami tidak pernah mengambil sepersepuluh daripada seorang Muslim, mahupun daripada seseorang yang mempunyai perjanjian." Saya berkata: Jadi daripada siapa kamu mengambil sepersepuluh? Beliau berkata: Daripada orang-orang kafir dari kalangan pedagang perang, maka kami mengambil daripada mereka sebagaimana mereka mengambil daripada kami." Ini adalah dalil bahawa cukai kastam yang diambil daripada mereka yang bukan rakyat Negara dianggap sebagai antara sumber pendapatan Bayt al-Mal.

Abu ‘Ubayd reported in Al-Amwal from ‘Abd alRahman Bin Ma’qal who said: I asked Ziyaad Bin Hudair about whom they would take a tenth from. He said: “We didn’t use to take a tenth from a Muslim, nor from someone who had a covenant. I said: So who did you take the tenth from? He said: The disbelievers from the merchants of war, so we used to take from them as they used to take from us”. This is an evidence that custom duties which are taken from non-subjects of the State are considered to be from the sources of income of the Bayt Al-Mal.

Berkenaan dengan cukai, adapun harta yang dihasilkan daripada harta awam, Khalifah telah dijadikan wakil kaum Muslimin dalam menguruskan kepentingan mereka. Maka apa jua daripada harta awam yang dapat dinikmati oleh setiap individu rakyat, ia dibiarkan kepada mereka untuk digunakan sesuka hati, seperti sungai dan air telaga yang boleh digunakan untuk pengairan. Tetapi jika penggunaan sebahagian mereka menghalang yang lain, seperti galian besi, yang menyebabkan orang yang mampu mengambilnya sedangkan orang yang tidak mampu tidak mendapat apa-apa daripadanya, maka Khalifah bertanggungjawab menguruskan sumber ini dan mengeluarkan apa yang terdapat di dalamnya, supaya semua rakyat dapat mengambil manfaat daripada hasil jualannya. Oleh itu, harta ini diletakkan di Bayt Al-Mal dan dianggap sebagai salah satu sumber pendapatannya kerana Khalifah yang menguruskannya. Namun, ia tidak dibelanjakan mengikut pendapat dan Ijtihad Khalifah dalam segala perkara, kerana ia untuk rakyat umum. Pendapat dan Ijtihad beliau hanyalah berkenaan persamaan dan perbezaan dalam perbelanjaan, bukan berkenaan kepada siapa ia dibayar, kerana ia bukan daripada harta Negara.

This is with respect to the taxes, as for the wealth which is produced by public property, the Khalifah has been made the representative of the Muslims in managing their interests, and so whatever is from the public wealth which all of the individual citizens are able to enjoy, then they are left to them to use as they please, such as rivers and well water which could be used for irrigation. But if the usage of some prevents others, such as steel minerals, which leads to the one who is capable taking it while the one incapable gets nothing of it, then the Khalifah takes responsibility for managing this resource and extracting whatever is there in order to enable all the citizens to benefit from its sale. Accordingly, this wealth is placed in the Bayt Al-Mal and is considered to be from its sources of income because the Khalifah is the one who manages it. However, it is not spent according to the opinion and Ijtihad of the Khalifah in everything, since it is for the general citizens, and his opinion and Ijtihad is regarding the equality and inequality in expenditure, and not upon who it is paid for, since it is not from the State property.

Adapun harta yang tidak mempunyai waris, maka ia diletakkan di Bayt Al-Mal. Jika didapati ada waris, maka ia diberikan kepada mereka, dan jika tidak, maka ia dianggap sebagai harta Bayt Al-Mal, kerana Bayt Al-Mal adalah pewaris bagi sesiapa yang tidak mempunyai waris, memandangkan kaum Muslimin dahulu biasa memberikan harta pusaka orang yang tidak mempunyai waris kepada Rasulullah ﷺ, dan baginda biasa bertanya sama ada orang itu mempunyai zuriat atau kaum kerabat? Dan (jika tidak mempunyai) maka baginda akan memerintahkan supaya ia diberikan kepada sesiapa yang baginda pertimbangkan, yang menunjukkan bahawa ia merupakan sumber pendapatan bagi Bayt Al-Mal.

And as for the wealth which has no inheritor for it, it is placed in the Bayt Al-Mal. If an inheritor is found then it is given to them, and if not then it is considered as the property of the Bayt Al- Mal because the Bayt Al-Mal is the inheritor of anyone who has no inheritor, since the Muslims used to give the inheritance of the one who had no inheritor to the Messenger (pbuh) , and he used to ask whether the person had any progeny or relatives? And (if he didn’t have any) then he would order it to be given to whomever he considered, which indicates that it is a source of income for the Bayt Al-Mal.

Adapun harta orang murtad, ia dianggap sebagai harta rampasan bagi kaum Muslimin dan diletakkan di Bayt Al-Mal dalam daftar harta rampasan perang dan kharaj, serta dibelanjakan untuk perkara-perkara yang menjadi tujuannya. Hartanya tidak diwarisi, kerana jika salah seorang daripada suami isteri murtad sebelum persetubuhan, akad nikah itu terbatal dengan serta-merta dan oleh itu tiada pewarisan antara mereka; dan jika kemurtadan berlaku selepas persetubuhan, maka akad nikah antara mereka terbatal, dan jika salah seorang daripada mereka meninggal dunia, kedua-duanya tidak mewarisi antara satu sama lain, kerana seorang daripada mereka beragama Islam dan yang seorang lagi kafir. Begitu juga, jika orang murtad itu termasuk dalam kalangan mereka yang mewarisi daripada seorang Muslim yang meninggal dunia, orang murtad itu tidak mewarisi kerana dia seorang kafir sedangkan orang yang meninggalkan harta pusaka itu seorang Muslim, dan orang kafir tidak mewarisi daripada orang Islam. Oleh itu, bahagiannya daripada baki harta pusaka, jika terdapat waris-waris lain, dan jika tidak, maka keseluruhannya dianggap sebagai harta rampasan bagi kaum Muslimin dan diletakkan di Bayt Al-Mal. Jika orang murtad itu meninggal dunia dan mempunyai waris daripada anak-anak lelakinya, bapanya, ibunya atau saudara-saudaranya yang beragama Islam, mereka tidak mewarisi daripadanya, kerana seorang Muslim tidak mewarisi daripada orang kafir, dan semuanya dianggap sebagai harta rampasan bagi kaum Muslimin dan diletakkan di Bayt Al-Mal untuk kaum Muslimin. Daripada Usamah bin Zayd, beliau berkata: Rasulullah ﷺ bersabda:

As for the wealth of the apostates, this is considered to be booty for the Muslims and is placed in the Bayt Al-Mal in the register of war spoils and Kharaj, and is spent upon what they are used for. His wealth is not inherited, since if one of the couple apostatised before consummating the marriage the contract is voided immediately and so there is no inheritance between them, and if the apostasy occurred after consummation then the marriage contract between them is voided, and if either of them die neither of them inherits from the other, since one of them is Muslim and the other a disbeliever. Similarly if the apostate was from those who inherit from a Muslim who died, the apostate does not inherit since he is a disbeliever and the one who left the inheritance is a Muslim, and a disbeliever does not inherit from a Muslim. Accordingly, his share of the remainder of the inheritance, if there were other inheritors, and if not then all of it is considered as booty for the Muslims, and it is placed in the Bayt Al-Mal. If the apostate died and he had inheritors from his sons, father, mother or siblings who were Muslim, they do not inherit from him, since a Muslim does not inherit from a disbeliever and it is all considered to be booty for the Muslims and is placed in the Bayt Al-Mal for the Muslims. From Usamah b. Zayd who said: the Messenger of Allah (pbuh) said:

.» لا يَرِثُ الْمُسْلِمُ الْكَافِرَ، وَلا يَرِثُ الْكَافِرُ الْمُسْلِمَ «.

.» لا يَرِثُ الْمُسْلِمُ الْكَافِرَ، وَلا يَرِثُ الْكَافِرُ الْمُسْلِمَ «.

"Seorang Muslim tidak boleh mewarisi harta orang kafir, dan seorang kafir tidak boleh mewarisi harta seorang Muslim." (Muttafaq 'alaih). Dan 'Abdullah (SWT) bin Umar berkata bahawa Rasulullah ﷺ bersabda:

“A Muslim cannot be the heir of a disbeliever, nor can a disbeliever be the heir of a Muslim.” (agreed upon). And ‘Abd Allah (swt) b. Umar said that the Messenger of Allah (pbuh) said:

. » لا يَ تَ وَارَثُ أَهْلُ مِلَّتَ يْنِ «.

. » لا يَ تَ وَارَثُ أَهْلُ مِلَّتَ يْنِ «.

"tidak akan mewarisi antara dua orang yang berbeza agama." (diriwayatkan oleh Ahmad dan Abu Dawud). Begitu juga, jika semua warisnya murtad bersamanya, maka seluruh harta mereka tidak lagi mempunyai kehormatan dan ia menjadi harta rampasan bagi kaum Muslimin, dan mereka tidak saling mewarisi antara satu sama lain.

“people of two different religions would not inherit from one another.” (reported by Ahmad and Abu Dawud). Similarly if all of his inheritors apostasise with him, all of their wealth has no sanctity and it becomes booty for the Muslims, and they do not inherit from each other.