Fedha zinazokusanywa mipakani mwa Dola kutokana na ushuru wa forodha, mapato yatokanayo na mali ya umma au ya Dola, urithi ambao hauna mrithi, na mali za wanaoritadi, vyote hivi vinachukuliwa kuwa sehemu ya mapato ya 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.

Ushahidi wa makala haya ni kile kilichoripotiwa kutoka kwa Umar (ra) kuhusu Waislamu kuchukua (ushuru) kutoka kwa wafanyabiashara wa wale waliokuwa nao vitani, kulingana na kile wanachochukua kutoka kwa wafanyabiashara Waislamu. Hili limepokewa na Ibn Abu Shayba katika Al-Musannaf: "Kutoka kwa Abu Mijliz – kwamba Umar alimtuma Uthman Bin Hanif, ambaye alitoza kwa mali ya watu wa Dhimma waliyotofautiana juu yake, kodi ya dirham moja kwa kila ishirini, na akamwandikia Umar, ambaye aliridhika na kumpa ruhusa. Umar akasema: Tunapaswa kuchukua kiasi gani kutoka kwa watu wa vita watakapokuja kwetu? Akasema: Wao wanachukua kiasi gani kutoka kwenu mkienda kwao? Wakasema: Sehemu ya kumi. Akasema: Basi chukueni vivyo hivyo kutoka kwao."

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 ameripoti katika Al-Amwal kutoka kwa ‘Abd al-Rahman Bin Ma’qal, aliyesema: Nilimuuliza Ziyaad Bin Hudair kwamba wanamchukulia zaka ya kumi kutoka kwa nani. Akasema: “Hatukuwa tukichukua zaka ya kumi kutoka kwa Muislamu, wala kutoka kwa mtu aliye na mkataba. Nikasema: Basi ni kwa nani mlikuwa mkichukua zaka ya kumi? Akasema: Kutoka kwa makafiri miongoni mwa wafanyabiashara wa vita, nasi tulikuwa tukichukua kutoka kwao kama walivyokuwa wakichukua kutoka kwetu”. Hii ni dalili kwamba ushuru wa forodha unaochukuliwa kutoka kwa wasio raia wa Dola unachukuliwa kuwa miongoni mwa vyanzo vya mapato ya 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.

Kuhusu kodi, mali inayotokana na mali ya umma, Khalifa amefanywa mwakilishi wa Waislamu katika kusimamia maslahi yao. Kwa hiyo, chochote kinachotokana na mali ya umma ambacho raia wote wanaweza kukifaidi, huachwa kwao wakitumie watakavyo, kama mito na maji ya visima ambayo yanaweza kutumika kwa umwagiliaji. Lakini ikiwa matumizi ya baadhi yao yanawazuia wengine, kama madini ya chuma, ambapo anayeweza kuyachukua huyachukua na asiyeweza hapati chochote kati yake, basi Khalifa anachukua jukumu la kusimamia rasilimali hii na kuchimba kilichomo ndani yake ili kuwawezesha raia wote kunufaika na mauzo yake. Kwa msingi huo, mali hii huwekwa katika Bayt al-Mal na huchukuliwa kuwa miongoni mwa vyanzo vyake vya mapato kwa sababu Khalifa ndiye anayeisimamia. Hata hivyo, haitumiki kwa maoni na ijtihad ya Khalifa katika kila jambo, kwani ni kwa ajili ya raia wote kwa ujumla. Maoni na ijtihad yake yanahusu usawa na tofauti katika matumizi, na si kuhusu nani anayelipwa, kwa kuwa mali hii si mali ya Serikali.

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.

Na kuhusu mali ambayo haina mrithi wake, huwekwa katika Bayt Al-Mal. Ikipatikana mrithi, hupewa yeye, na ikiwa haipatikani, basi huchukuliwa kuwa ni mali ya Bayt Al-Mal, kwa sababu Bayt Al-Mal ndiye mrithi wa yeyote asiyekuwa na mrithi, kwa kuwa Waislamu walikuwa wakitoa urithi wa yule asiyekuwa na mrithi kwa Mtume ﷺ, naye alikuwa akiuliza kama mtu huyo ana watoto au jamaa? Na (kama hana) basi aliamuru apewe yule ambaye yeye alimuona yanafaa, jambo linaloonyesha kwamba ni chanzo cha mapato kwa 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.

Kuhusu mali ya mtu aliyeritadi, mali hiyo inachukuliwa kuwa ni ghanima kwa Waislamu, na huwekwa katika Bayt al-Mal kwenye daftari la ghanima za vita na kharaj, na hutumiwa katika yale yanayostahiki kutumiwa. Mali yake hairithiwi, kwa kuwa ikiwa mmoja wa wanandoa aliritadi kabla ya kukamilika kwa ndoa, mkataba wa ndoa unabatilika mara moja, hivyo hakuna urithi baina yao. Na ikiwa kuritadi kulitokea baada ya kukamilika kwa ndoa, basi mkataba wa ndoa baina yao unabatilika, na ikiwa mmoja wao atafariki, hakuna kati yao anayemrithi mwenzake, kwa kuwa mmoja wao ni Muislamu na mwingine ni kafiri. Vivyo hivyo, ikiwa aliyeritadi alikuwa miongoni mwa wanaorithi kutoka kwa Muislamu aliyefariki, aliyeritadi hamrithi, kwa kuwa yeye ni kafiri na aliyeacha urithi ni Muislamu, na kafiri hamrithi Muislamu. Kwa hiyo, sehemu yake ya mabaki ya urithi, kama walikuwepo warithi wengine, na kama hakuwepo, basi yote huchukuliwa kuwa ghanima kwa Waislamu, na huwekwa katika Bayt al-Mal. Ikiwa aliyeritadi amefariki na alikuwa na warithi miongoni mwa wanawe, baba yake, mama yake au ndugu zake ambao ni Waislamu, hao hawamrithi, kwa kuwa Muislamu hamrithi kafiri, na mali yote inachukuliwa kuwa ghanima kwa Waislamu na huwekwa katika Bayt al-Mal kwa ajili ya Waislamu. Kutoka kwa Usamah bin Zayd, ambaye alisema: Mtume wa Allah ﷺ alisema:

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 «.

“Muislamu hawezi kuwa mrithi wa kafiri, wala kafiri hawezi kuwa mrithi wa Muislamu.” (Imekubaliwa). Na ‘Abdullah (SWT) bin Umar alisema kwamba Mtume wa Allah ﷺ alisema:

“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 «.

“watu wa dini mbili tofauti hawarithiani.” (imepokewa na Ahmad na Abu Dawud). Vilevile, ikiwa warithi wake wote wataacha Uislamu pamoja naye, mali yao yote haina heshima tena na inakuwa ghanima kwa Waislamu, nao hawarithiani.

“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.