Dana pertama yang diperoleh kaum Muslimin—setelah Allah (swt) memberikan izin kepada mereka untuk berperang, selepas Hijrah Rasulullah ﷺ ke Madinah, dan setelah beliau membangun masjidnya serta mulai membina Negara Islam sedikit demi sedikit—ialah harta rampasan dari kafilah milik Abdullah b. Jahsh. Harta rampasan ini ialah sebahagian unta milik Quraisy yang dimuatkan dengan kulit dan barang dagangan, yang diambil pada bulan Jumada Al-Akhirah pada tahun kedua Hijrah. Pada tahun yang sama, pada bulan Ramadhan, berlakulah Perang Badar, di mana kaum Muslimin memperoleh banyak harta dan senjata, tetapi mereka berselisih dalam pembahagiannya. Lalu Allah (swt) menurunkan Surah Al-Anfal, yang berfirman:

The first funds the Muslims gained –after permission was given to them by Allah (swt) to fight, following the Hijra of the Messenger of Allah (saw) to Madinah, and after he built his mosque and began building the Islamic State brick by brick –was the booty of the caravan belonging to Abdullah b. Jahsh. This booty was some of the camels belonging to Quraysh and loaded with leathers and trading goods, taken during Jumada Al-Akhirah in the second year of Hijra. In the same year, during Ramadhan, the battle of Badr took place, where the Muslims acquired much wealth and weaponry but disputed in its distribution, so Allah (swt) revealed Surah Al-Anfal, saying:

"Mereka bertanya kepadamu tentang harta rampasan perang. Katakanlah: "Harta rampasan itu adalah milik Allah (SWT) dan Rasul ﷺ..." [Al-Anfal:1]

“They ask you concerning (the) spoils of war. Say: “(Such) spoils are at the disposal of Allah (swt) and the Messenger (saw)...” [Al-Anfal:1]

Oleh itu, Allah (swt) menjadikan pembahagiannya sebagai tanggungjawab Rasulullah ﷺ, yang membahagikannya tanpa mengambil khumus (seperlimanya). Kemudian orang Islam merampas harta rampasan Bani Qaynuqa', setelah mereka melanggar perjanjian, dan Rasulullah ﷺ mengusir mereka ke Azra'rat di Ash-Sham. Peristiwa ini berlaku sebulan selepas Badr, lalu baginda membahagikan harta rampasan dan mengeluarkan khumus mengikut ayat mengenai harta rampasan perang, yang diturunkan selepas Badr:

Thus, Allah (swt) made it’s distribution the responsibility of the Messenger of Allah (saw) , who divided it, without taking out the fifth. Then the Muslims seized the booty of Bani Qaynuqa’, after having violated the covenant, and the Messenger of Allah (saw) banished them to Azra’rat in Ash-Sham. This followed Badr by one month, so he divided the booty and took out the fifth in accordance to the Ayah regarding the spoils of war, revealed after Badr:

Dan ketahuilah bahawa daripada segala rampasan perang yang kamu peroleh, satu perlima (khumus) diperuntukkan bagi Allah (SWT) dan bagi Rasulullah ﷺ, serta kaum kerabat (Rasul), anak-anak yatim, orang-orang miskin, dan orang yang dalam perjalanan. [Al-Anfal: 41]

“And know that out of all the booty that you may acquire (in war), a fifth share is assigned to Allah (swt) and to the Messenger (saw), and to the close relatives, orphans, the needy, and the wayfarer.” [Al-Anfal: 41]

Tanah pertama yang dibuka oleh Rasulullah ﷺ ialah tanah Bani al-Nadhir, setelah mereka melanggar perjanjian, selepas peperangan Uhud. Maka baginda mengepung mereka selama lima belas malam, kemudian baginda berdamai dengan mereka dengan syarat mereka meninggalkan Madinah, dengan hanya membawa apa yang dapat dimuatkan di atas unta-unta mereka, tidak termasuk senjata dan pelbagai peralatan perang. Rasulullah ﷺ membahagikan harta mereka, tidak termasuk tanah-tanah mereka, di antara golongan Muhajirin yang awal, dan baginda tidak memberikan apa-apa kepada golongan Ansar, kecuali kepada Sahl bin Hunaif dan Abu Dajanah Simak bin Kharsyah, kerana mereka menyebut keadaan kemiskinan mereka, maka baginda memberikan kepada mereka sebahagian daripada rampasan. Baginda menyimpan tanah-tanah itu, dengan mengambil daripadanya bekalan setahun untuk keluarganya, dan mendermakan baki daripada itu untuk haiwan-haiwan yang digunakan dalam peperangan serta senjata yang digunakan untuk jihad. Dalam peperangan ini, turunlah Surah al-Hasyr, ketika Allah (swt) berfirman:

The first land opened by the Messenger (saw) was the land of Bani Al- Nadheer, after having violated the covenant, following the battle of Uhud. So he besieged them for fifteen nights, then made peace with them on condition that they leave Madinah, taking only what they can load onto their camels, excluding the arms and the various weaponry. The Messenger of Allah (saw) divided their wealth, excluding their lands, between the early Muhajireen, giving none to the Ansar, except for Sahl b. Hunaif and Abu Dajana Samak b. Kharsha, since they mentioned their state of poverty, so he gave them of the booty. He reserved the lands, taking from it a year’s worth of sustenance to his family, dedicating what remained of that to the animals used for war and the weaponry used for Jihad. In this battle Surat Al- Hashr was revealed, where Allah (swt) said:

"Apa yang Allah (SWT) kurniakan kepada Rasul-Nya (ﷺ) daripada mereka itu, maka bagi itu kamu tidak mengerahkan kuda mahupun unta; tetapi Allah (SWT) memberi kuasa kepada Rasul-Nya (ﷺ) ke atas sesiapa yang Dia kehendaki; dan Allah (SWT) Maha Kuasa atas segala sesuatu." [Al-Hashr: 6]

“What Allah (swt) has bestowed on His Messenger (saw) from them, for this you made no expedition with either cavalry or camels, but Allah (swt) gives power to His Messenger (saw)s over any He pleases; and Allah (swt) has power over all things.” [Al-Hashr: 6]

Demikianlah, Allah (swt) mengkhususkan semua itu hanya untuk Rasul-Nya (saw). Selepas itu berlaku peperangan Bani Quraizhah, setelah mereka melanggar perjanjian, mengkhianati kaum Muslimin, dan berpihak kepada kabilah-kabilah yang menyerang dalam perang Al-Khandaq (Parit). Maka Rasulullah (saw) membahagikan harta mereka di antara kaum Muslimin dan mengkhususkan kepada setiap penunggang kuda tiga bahagian dan kepada setiap pejalan kaki satu bahagian. Kemudian berlaku peperangan Khaibar, selepas Nabi (saw) menandatangani perjanjian damai dengan Quraisy di Hudaibiyah. Maka Allah (swt) membuka Khaibar untuk Rasul-Nya (saw) dan kaum Muslimin dengan kekerasan, lalu memberikan mereka hak milik atas tanah, rumah dan harta mereka. Nabi (saw) kemudian membahagikan rampasan dan tanah itu setelah mengeluarkan satu perlima. Baginda membahagikan tanah itu kepada 1800 bahagian dan 18 seksyen, setiap seksyen mempunyai 100 bahagian, dan baginda bersetuju dengan penduduknya untuk mengambil separuh daripada hasil buah-buahan dan bijirin yang dikeluarkan tanah itu. Selepas kemenangan Khaibar, penduduk Fadak datang menemui Rasulullah (saw), lalu baginda membuat perdamaian dengan mereka, dengan syarat baginda mengambil separuh daripada tanah dan pokok kurma mereka, yang mereka terus usahakan, dan baginda membiarkan separuh lagi untuk mereka miliki. Maka separuh Fadak dijadikan sepenuhnya milik Rasulullah (saw), kerana ia diperoleh tanpa kekerasan, dan baginda biasa membelanjakan apa sahaja yang datang kepadanya daripadanya sebagai sedekah. Begitu juga dengan penduduk Wadi Al-Qura, baginda membuat perdamaian dengan mereka selepas baginda membuka tanah mereka dengan kekerasan, dengan syarat baginda membiarkan tanah mereka di bawah kawalan mereka, serupa dengan apa yang baginda persetujui dengan penduduk Khaibar. Adapun penduduk Tayma', mereka membuat perdamaian dengan Nabi (saw) dengan membayar Jizyah kepada baginda, dan negeri serta tanah mereka dibiarkan kepada mereka.

Thus, Allah (swt) dedicated all of it to the Messenger (saw) alone. After this was the battle of Bani Qurayzha, after they had violated the covenant, betrayed the Muslims, and sided with the opposing tribes in the battle of Al-Khandaq (The Ditch). So the Messenger of Allah (saw) divided their wealth between the Muslims and dedicated to each rider three shares and to each footman one share. Later on the battle of Khaybar came, after the Prophet (saw) concluded the peace treaty with Quraysh in Hudaybia, thus Allah (swt) opened Khaybar for His Messenger (saw) and the Muslims by force, giving them ownership over their land, homes and wealth. The Prophet (saw) then divided the spoils and lands taking out the fifth. He divided the land into 1800 shares and 18 sections, each section having 100 shares, and agreed with its people to take half of what the land produced of fruits and grains. After the victory of Khaybar, the people of Fadak came to the Prophet of Allah (saw) where he made peace with them, on condition that he take half of their land and date trees, on which they continue to work and he leaves the other half for them to keep. So half of Fadak was made completely for the Messenger of Allah (saw) , because it was gained without force, and he used to spend whatever would come to him of it as charity. Similarly with the people of Wadi Al-Qura, he made peace with them after he opened their land by force, on condition that he keeps their land under their control, similar to what he concluded with the people of Khaybar. As for the people of Tima’, they made peace with the Prophet (saw) by paying him Jizya, keeping their country and land to them.

Selepas pembukaan Makkah berlakulah peperangan Hunayn, di mana Rasulullah ﷺ membahagikan harta rampasan mereka dan membebaskan wanita serta kanak-kanak mereka, setelah utusan dari Hawazin memohon demikian. Dan dalam peperangan Tabuk, Nabi ﷺ membuat perjanjian damai dengan Yahya b. Ru’ba, ketua Al-Aqaba – dan beliau seorang Kristian – dengan syarat beliau membayar Jizyah. Baginda juga membuat perjanjian damai dengan penduduk Azrah, Jarba dan Maqna – dan mereka adalah orang Yahudi – dengan syarat mereka turut membayar Jizyah. Baginda juga membuat perjanjian damai dengan Akidra, ketua Kristian Domat-Al-Jandal, untuk membayar Jizyah setelah beliau ditangkap oleh Khalid b. Al-Walid dan diampunkan oleh Nabi ﷺ.

After the conquering of Makkah came the battle of Hunayn, where the Messenger of Allah (saw) divided their wealth and released their women and children, after envoys from Hawazin appealed for this. And in the battle of Tabuk, the Prophet (saw) made peace with Yahya b. Ru’ba, the leader of Al- Aqaba, –and he was a Christian –on the condition that he pays the Jizya, and he made peace with the people of Azrah and Jarba and Maqna –and they were Jews –on the condition that they pay the Jizya as well. He also made peace with Akidra, the Christian head of Domat-Al-Jandal, on paying the Jizya after being arrested by Khalid b. Al-Walid and forgiven by the Prophet (saw).

Kemudian datanglah utusan-utusan Najran dan Al-Yaman, di mana sesiapa daripada mereka yang memeluk Islam diwajibkan membayar Zakat, dan sesiapa yang kekal sebagai Kristian atau Yahudi diwajibkan membayar Jizyah, selepas ayat mengenai Jizyah diturunkan, dan Zakat menjadi wajib. Semasa peperangan-peperangan ini, Rasulullah ﷺ mengkhaskan Naqi' untuk unta-unta sedekah, dan unta-unta serta kuda-kuda perang untuk Jihad. Baginda juga menetapkan galian, air, hasil tanah ragut dan api sebagai harta awam bagi seluruh kaum Muslimin. Selepas Rasulullah ﷺ wafat dan Abu Bakar mengambil alih, kemudian 'Umar, penaklukan-penaklukan berterusan dan membawa kekayaan yang besar, daripada harta rampasan perang, Jizyah dan Kharaj, semuanya mengalir ke Bait ul-mal kaum Muslimin di Madinah.

Then came the envoys of Najran and Al-Yemen, where whoever of them became Muslim was enjoined to pay Zakat, and whoever remained a Christian or a Jew were obliged to pay the Jizya, after the verse regarding the Jizya was revealed, and Zakat became obligatory. During these battles the Messenger of Allah (saw) reserved the (Naqi’) for the camels of charity and the camels and steeds of war for Jihad. He also designated the minerals, water, the produce of grazing land and fire as public property for all Muslims. After the Messenger of Allah (saw) passed away and Abu Bakr took over, then ‘Umar, the conquests followed and brought great wealth, from spoils of war, Jizya and Kharaj, all pouring into the Bait ul-mal of the Muslims in Madinah.

Dalam ringkasan ringkas ini kita dapat gambaran tentang jenis-jenis harta yang sampai ke Baitul Mal kaum Muslimin, yang telah dihalalkan oleh Allah (SWT) bagi mereka, dan dijadikan hak bagi Baitul Mal untuk dibelanjakan mengikut apa yang telah ditetapkan oleh hukum-hukum syarak. Ini adalah menurut ijtihad Khalifah mengenai apa yang beliau lihat paling sesuai dengan kepentingan kaum Muslimin dan dalam menjaga urusan mereka.

In this quick summary we can get a picture of the type of funds that reached the Bait ul-mal of the Muslims, and which Allah (swt) has made permissible for them, and made the right due to the Bait ul-Mal, to be spent on whatever the divine rules decreed. This was according to the Ijtihad of the Khalifah regarding what he sees most fitting for the interest of the Muslims and for looking after their affairs.

Oleh itu, dana dalam Negara Khilafah terdiri daripada jenis-jenis berikut:

Thereupon, funds in the Khilafah State are made up of the following types:

Harta rampasan perang, al-Fai’ dan seperlima.

u The booties and the spoils of war, Al-Fai’ and the fifth.

Al-Kharaj. Al-Jizya.

u Al-Kharaj. u Al-Jizya.

Harta awam (dalam semua bentuknya).

u Public property (in all its forms).

Harta negara terhadap tanah, bangunan, utiliti dan hasil daripadanya.

u State property of land, buildings, utilities and their revenues.

Al-‘Ushur.

u Al-‘Ushur.

Wang yang diperoleh secara haram oleh para pemerintah, pekerja-pekerja kerajaan, wang haram dan wang daripada denda.

u Money attained illegaly by the rulers, the employees of the State, illicit money and money from penalties.

Seperlima daripada Al-Rikaz (harta karun terpendam) dan galian.

u The fifth of Al-Rikaz (hidden treasures) and minerals.

Harta pusaka bagi orang yang tidak mempunyai waris.

u The inheritance property of the one who has no inheritors.

Harta benda orang murtad.

u The property of apostates.

Dana cukai. Dana amal – Zakat.

u Tax funds. u Charity funds – Zakat.

Kami akan membincangkan setiap jenis ini untuk memahami hakikatnya, siapa yang berhak membelanjakannya, cara perbelanjaannya, bidang perbelanjaannya, dan siapa yang layak menerimanya.

We will discuss each of these different types to understand its reality, who is entitled to dispose of it, the manner of expenditure, the area of its expenditure and who are eligible of it.