Hazina ya Serikali (Bait-ul-Mal) ni mamlaka yenye jukumu la mapato yote ya Dola na matumizi yote ambayo Waislamu wanastahiki. Kwa hiyo, kila mali, iwe ardhi, majengo, madini, fedha, au bidhaa, ambayo Waislamu wanastahiki kwa mujibu wa hukumu za kimungu, lakini mtu anayestahiki umiliki wake hajaainishwa, ingawa eneo ambalo itatumika limeainishwa, mali hiyo itakuwa mali halali ya Hazina ya Waislamu, bila kujali kama tayari iko katika hifadhi ya Hazina au la. Vilevile, kila mali ambayo inapaswa kutumiwa kwa walengwa wake na wamiliki halali, au kwa maslahi ya Waislamu na mambo yao, au kwa kubeba Da'wah ya Kiislamu, fedha zote za aina hiyo ni wajibu wa hazina, bila kujali kama fedha hizo zimetumika au la. Kwa hiyo, Hazina katika muktadha huu ndiyo mamlaka yenye jukumu.

The State Treasury (Bait-ul-Mal) is the competent authority in charge of all the State’s revenues and all the expenditures for which the Muslims are eligible. So every property, be it land, buildings, minerals, money, or merchandise for which the Muslims are entitled, according to the divine rules, but the person entitled for its ownership has not been designated though the area upon which it is spent is determined; such property would be a rightful property of Muslims’ Treasury, regardless of whether it is already in the sanctuary of the Treasury or not. Likewise, every property due to be spent upon its beneficiaries and rightful owners, or in the interests of the Muslims and their affairs, or in carrying the Islamic Daw’ah; all such funds area duty upon the treasury, regardless of whether the funds are spent or not. Therefore, the Treasury in this context, is the competent authority.

Baitul-Mal pia ni neno linalotumika kueleza mahali ambapo fedha, yaani mapato ya dola, huhifadhiwa na ambapo hutumika kutoka humo.

The Treasury is also a term used to describe the place where the funds which are the state’s revenues are kept and from which they are spent.

Hazina ya kwanza kuanzishwa, yaani mamlaka husika, ilikuwa baada ya kushuka kwa Wahyi wa Allah (swt) kuhusu aya ifuatayo: "Wanakuuliza kuhusu ghanima. Sema: Ghanima ni mali ya Allah (swt) na Mtume ﷺ. Basi mcheni Allah (swt) na mtengeneze uhusiano kati yenu, na mtiini Allah (swt) na Mtume ﷺ wake ikiwa mnaamini." [Al-Anfal: 1]

The first Treasury to be established, meaning the competent authority, was after the Revelation of Allah (swt) of the following verse: “They ask you about spoils of war. Say such spoils are at the disposal of Allah (swt) and the Messenger (saw): so fear Allah (swt) and keep straight the relations between yourselves, and obey Allah (swt) and His Messenger (saw) if you do believe.” [Al-Anfal: 1]

Hii ilifunuliwa baada ya vita vya Badr, wakati Waislamu walipozozana kuhusu ngawira za vita. Sa'eed Ibnu Jubair alisimulia: Nilimuuliza Ibnu Abbas kuhusu Sura ya Al-Anfal. Akasema: "Ilishushwa Badr." Ngawira za Badr zilikuwa mali ya kwanza waliyopata Waislamu baada ya ngawira za msafara wa Abdullah Ibnu Jahsh. Allah (SWT) alibainisha hukumu kuhusu namna ya kuzigawanya. Alizifanya ngawira kuwa mali ya Waislamu, na akamwagiza Mtume ﷺ kuzisimamia kulingana na alivyoona kuwa ndiyo yenye maslahi bora kwa Waislamu. Hivyo zilikuwa mali ya Hazina ya Waislamu, zitakazotumiwa na mlezi wa Waislamu kulingana na alivyoona kuwa ndiyo yenye maslahi bora kwao.

This was revealed in the wake of the battle of Badr, when the Muslims engaged in dispute over the spoils of war. Sa’eed Ibnu Jubair reported: I asked Ibnu Abbas regarding the Surah of Al-Anfal. He said: “It was revealed in Badr.” The spoils of Badr were the first funds the Muslims gained after the spoils of Abdullah Ibnu Jahsh expedition, Allah (swt) demonstrated the rule concerning their distribution. He made the spoils the property of the Muslims, and He commissioned the Messenger of Allah (saw) to dispose of them according to what he deemed in the best interest of the Muslims. So they were the property of the Treasury, to be disposed of by the guardian of the Muslims according to what he deemed in their best interest.

Kuhusu Hazina, yaani mahali ambapo mapato yanahifadhiwa na kutokea ambako matumizi hutolewa, hayakuwa na mahali maalum wakati wa uhai wa Mtume wa Allah ﷺ, kwa sababu wakati huo mapato yalikuwa machache, na hapakuwa na kitu kilichobaki baada ya kugawanywa kwa Waislamu na kutumika katika kushughulikia mambo yao. Mtume wa Allah ﷺ alikuwa akigawa ghanima na khumsi (Al-Khums) mwishoni mwa kila vita. Hakuchelewesha ugawaji wa fedha wala kuzitumia kwa makundi yanayostahiki. Hanzalah Ibnu Sayfi, ambaye alikuwa mwandishi wa Mtume wa Allah ﷺ, alisimulia: "Mtume wa Allah ﷺ aliniambia: 'Nifuate na unikumbushe kila kitu, lakini si zaidi ya siku tatu.' Hivyo nilikuwa nikimkumbusha kwa siku tatu kuhusu fedha yoyote, chakula au pesa yoyote niliyopokea. Basi Mtume wa Allah ﷺ hakuwahi kulala usiku isipokuwa baada ya kuondoa kila kitu." Mara nyingi fedha zilikuwa zikigawanywa siku hiyo hiyo. Al-Hassan Ibnu Muhammad alisimulia kwamba Mtume wa Allah ﷺ hakuwahi kuweka fedha hadi mwisho wa mchana au usiku kucha, yaani, akizipokea asubuhi, alizigawa kabla ya adhuhuri, na akizipokea jioni, alizitumia wala hakuziweka usiku kucha. Kwa hiyo, hapakuwa kamwe na fedha zilizohifadhiwa zinazohitaji kuwekwa mahali maalum au kurekodiwa.

As for the Treasury, meaning the place where the revenues are kept and from which expenses are spent, this did not have a specific place during the lifetime of the Messenger of Allah (saw) , for at that time, the revenues were limited and there was hardly anything left after what had been distributed amongst the Muslims and spent in looking after their affairs. The Messenger of Allah (saw) used to distribute the spoils and the fifths (Al-Khums) at the end of each battle. He (saw) would not delay the distribution of the funds or spending them to their eligible categories. Hanzalah Ibnu Sayfi, who was a clerk to the Messenger of Allah (saw) , reported: “The Messenger of Allah (saw) said to me: “Accompany me and remind me of everything, for no later than three days.” He (saw) said: ‘so I kept on reminding him for three days about any fund or food or any money I received.’ So the Messenger of Allah (saw) would not spend the night except after the disposed of everything.’” Most of the time, the funds used to be distributed on the same day. Al-Hassan Ibnu Muhammad (saw) reported that the Messenger of Allah (saw) never used to keep any fund till late in the day or overnight, “i.e. if he (saw) received it in the morning, he would distribute before noon, and if he received it in the evening he would spend it and would not keep it overnight.” Therefore, there never used to be any saved funds that needed to be kept in a place or on record.

Hali hii iliendelea wakati wa uhai wa Mtume wa Allah ﷺ. Abu Bakr alipoteuliwa kuwa Khalifah, aliendelea na mwenendo huo katika mwaka wa kwanza wa Ukhalifa wake. Alikuwa akileta fedha zozote zilizomfikia kutoka mkoa wowote hadi msikiti wa Mtume wa Allah ﷺ na kuzigawa kwa wale wenye haki nazo. Alimteua Abu Ubaidah Ibnul Jarrah kuwa naibu wake katika jambo hili. Abu Ubaidah alimwambia, alipokuwa katika wadhifa huo: "Nitazisimamia fedha hizo kwa niaba yako." Hata hivyo, Abu Bakr katika mwaka wa pili wa ukhalifa wake alianzisha kituo cha kuanzia cha hazina, ambapo alitenga mahali nyumbani kwake pa kuweka fedha zilizofika Madinah, na alikuwa akitumia yote hayo kwa Waislamu na mambo yao. Abu Bakr alipofariki na Umar akateuliwa kuwa Khalifah, aliwakusanya wadhamini na kuingia nyumbani kwa Abu Bakr. Alifungua hazina na kukuta Dinari moja tu iliyokuwa imeanguka kutoka kwenye gunia. Ushindi ulipozidi wakati wa Ukhalifa wa Umar, na Waislamu wakashinda ardhi ya "Kisra" (Wafursi) na "Qaysar" (Warumi), fedha ziliongezeka na kumiminika Madinah, hivyo Umar akaitengea nyumba kwa ajili yake. Aliweka kwa ajili yake vitabu vya hesabu na kuwateua wahasibu, akatoa ruzuku kutoka humo na kuwapa silaha jeshi, ingawa wakati mwingine alikuwa akiweka sehemu ya tano ya ngawira zilizomfikia msikitini na kuzigawa bila kuchelewa. Ibn Abbas alisimulia: "Umar aliwahi kuniita, nami nilipofika alikuwa ameketi mbele ya kitambaa chenye dhahabu iliyotawanyika juu yake kama majani. Akasema: Njoo ugawe kwa watu wako, kwani Allah (SWT) anajua zaidi kwa nini Alilizuia hili kwa Mtume Wake ﷺ na Abu Bakr kisha Akanipa mimi; je, alitaka jema au baya kwa hili?" Abdul Rahman Ibn Auf alisimulia: "Umar aliniita mara moja wakati wa mchana, nami nikaenda kwake. Nilipoingia nyumbani kwake, alinishika mkono na kunipeleka chumba ambamo mizigo ilikuwa imerundikwa juu ya nyingine." Kisha akasema: "Sasa familia ya Al-Khattab imekuwa ya chini mbele ya Allah (swt). Kwa Allah (swt), ikiwa tungeheshimiwa kwa jambo hili, Allah (swt) angelimpa wapenzi wangu wawili na wangeniwekea mfano wa kuwafuata katika jambo hili." Abdul Rahman alisema: "Nilipoona alichokileta, nilimwambia: 'Keti chini, Ee Amirul Muuminina, tufikiri.' Akasema: 'Tuliketi chini, tukawaandika watu wa Madina, sisi Mujahidina katika njia ya Allah (swt), na wake wa Mtume ﷺ, kisha tukawaandika wengine.'"

This state of affairs continued during the lifetime of the Messenger of Allah (saw) . When Abu Bakr was appointed Khalifah, he continued on that course in the first year of his Khilafah. He used to bring any funds that reached him from any region to the mosque of the Messenger of Allah (saw) and distribute them among those entitled. He appointed Abu Ubaidah Ibnul Jarrah as his deputy in this matter. Abu Ubaidah said to him, when he held this post: I will look after the funds on your behalf. Abu Bakr however did in the second year of the khilafah establish a starting point for the treasury, where he assigned a place in his house to place in the funds which came to Madinah, and he used to spent all of that on the Muslims and their affairs. When Abu Bakr died and ‘Umar was appointed Khalifah , he gathered the trustees and entered Abu Bakr’s house. He opened the treasury and found one single Dinar which had fallen from a sack. When the conquests had intensified during the Khilafah of ‘Umar, and the Muslims conquered the lands of “Kisra” (Persians) and “Qaysar” (Romans), the funds increased and poured into Madinah, so ‘Umar designated a house for them. He set down for them account books and appointed accountants, allocated grants from them and equipped the armed forces, though he used to sometimes place the fifths of the spoils that reached him in the mosque and distribute them without delay. Ibnu Abbas reported: “Umar once summoned me, and when I got there he was sitting before a rag with the gold scattered over it like hay. He said: Come on and divide among your folk, for Allah (swt) knows best why He did hold this from His Messenger (saw) and Abu Bakr and He gave it to me?, Did he want good or bad by this?” Abdul Rahman Ibnu Auf reported: “Umar summoned me once at noon, so I went to him. When I entered his home, he took me by the hand and led me to a room where the parcels were stacked on top of each other. He then said: “Now the family of Al-Khattab became lowly before Allah (swt), by Allah (swt) if we were to be honoured by this, Allah (swt) would have given it to my two companions and they would have set for me a precedent to follow them in this matter..” Abdul Rahman said: “When I saw what he has brought I said to him. ‘Sit down O Amir of the believers, and let us think.’ He said: ‘we sat down, we wrote down the people of Madinah, we the Mujahideen in the way of Allah (swt) and the wives of the Messenger of Allah (saw) and then we wrote the others.’”.

Hivyo, Waislamu wakaanzisha Hazina iliyoimarika ambako mapato yalikusanywa, vitabu vya kumbukumbu vilihifadhiwa, ruzuku zilitolewa, na fedha zililipwa kwa wale waliostahili kuzipokea.

Thus, the Muslims turned to have an established Treasury where the funds were collected, the books of record were kept, from which the grants were given and the funds were paid to their beneficiaries.