Vitabu vya hesabu za Hazina (Diwans) vinajumuisha sehemu mbili kuu. Sehemu ya kwanza inahusu mapato ya Hazina na fedha zinazodaiwa kwake. Sehemu ya pili inahusu matumizi na fedha ambazo Hazina inalazimika kuwalipa wamiliki halali.

The Treasury’s account books (Diwans) consist of two main divisions. The first one deals with the Treasury’s revenues and the funds owed to it. The second deals with the expenditure and the funds which the Treasury is liable to pay to the rightful owners.

Hii inajumuisha Diwani zifuatazo kulingana na aina ya mifuko.

This includes the following Diwans according to the type of funds.

Diwani hii ndiyo mahali ambapo kumbukumbu za mapato ya Dola zinahifadhiwa na kurekodiwa. Fedha hizi ni ghanima za jumla ambazo Waislamu wote wana haki nazo. Diwani hii pia inajumuisha mapato yote kutokana na kodi ambazo Waislamu wanaweza, katika baadhi ya hali, kulazimika kuzilipa, endapo mapato hayatoshi kugharamia matumizi yanayostahili kulipwa kutoka Baitul-Mali. Kodi hizi zinaweza kuwa malipo ya mishahara ya wafanyakazi wa Dola, au huduma kwa maslahi ya pamoja na mambo ya Waislamu wote. Sehemu maalum ndani ya Baitul-Mali imetengwa kwa ajili ya fedha za Diwani, bila kuchanganywa na fedha nyingine. Hii ni kwa sababu fedha hizo hutumika katika kusimamia mambo ya Waislamu na maslahi yao ya pamoja, kulingana na maoni na Ijtihadi ya Khalifa.

This Diwan would be the place where the records of the State’s revenues are kept and recorded. These funds would be the general booties for which all Muslims would be entitled. This Diwan would also include all the revenues from taxes, which the Muslims could in some cases be liable to pay, in case the revenues are not sufficient to cover the expenditures due on the Treasury. These taxes could be due as recompense for the State’s employees, or as service for the common interest and affairs of all the Muslims. A special place within the treasury is assigned for the funds of the Diwan, without being mixed with other funds. This is because such funds are spent in looking after the Muslims affairs and in their common interests, according to the opinion and Ijthihad of the Khalifah.

Idara za Diwan ya nyara na Kharaj, zilizoanzishwa kulingana na mapato yake na mali zinazostahili kupokelewa, zinajumuisha zifuatazo:-

The departments of the Diwan of booties and Kharaj, set up according to its revenues and funds due to it, consists of the following:-.

a) Idara ya nyara za vita (Al-ghana'im): Hii inajumuisha nyara za vita, mateka, nyara na khumsi (sehemu ya tano).

a) The department of war booties (Al-ghana’im): This includes the war booties, spoils, booties and the fifth.

b) Idara ya kodi ya ardhi (Kharaj).

b) The Department of land tax (Kharaj).

c) Idara ya Ardhi: Hii inajumuisha ardhi zilizotwaliwa kwa nguvu, ardhi za ushuru wa wa-ushri (Ushriyyah), Sawafi, mali za Dola, ardhi za mali ya umma, na ardhi zilizolindwa (Al-Hima).

c) The Department of Lands: This includes the lands conquered by force, the tithe lands (Ushriyyah), the Sawafi, the States properties, public property lands and the protected lands (Al-Hima).

d) Idara ya kodi ya kichwa (Jizya).

Ni Diwani ambako fedha za mali za umma huhifadhiwa na kurekodiwa, kuhusiana na utafiti, uchunguzi, uchimbaji madini, masoko, pamoja na mapato yote na matumizi. Sehemu maalum imetengwa ndani ya Hazina kwa ajili ya fedha za mali za umma, ambapo fedha hizi hazichanganywi na fedha nyingine, kwa kuwa ni mali ya Waislamu wote. Khalifah atazitumia fedha hizo kwa mujibu wa anachoona kuwa na maslahi kwa Waislamu, akifuata maoni yake mwenyewe na Ijtihad ndani ya kanuni za Shari'ah.

It is the Diwan where the funds of public properties are kept and recorded, in terms of research, exploration, mining, marketing, as well as all revenues and expenditure. A special place is reserved for the public properties funds within the Treasury, where these funds are not mixed with other funds, for they are the property of all the Muslims, The Khalifah would spend such funds according to what he deems in the interest of the Muslims following his own opinion and Ijtihad within the Shari’ah rules.

Idara za Diwan ya mali ya umma zinaanzishwa kulingana na aina za mapato yake na kulingana na haja ya kuziweka. Hizi ni kama ifuatavyo:- a) Idara ya mafuta na gesi.

The Departments of the Diwan of public property are set up following its types of funds and according to the need to set them up. These would be as follows:- a) The Department of oil and gas.

b) Idara ya umeme.

b) The Department of electricity.

c) Idara ya Madini.

c) The Department of minerals.

d) Idara ya bahari, mito, maziwa na chemchemi.

d) The Department of seas, rivers, lakes and springs.

e) Idara ya misitu na ardhi ya malisho.

e) The Department of forests and grazing lands.

f) Idara ya ardhi zilizolindwa (Al-Hima).

f) The Department of protected lands (Al-Hima).

Ni Diwani ambako fedha za Zakat ya lazima huhifadhiwa na kurekodiwa. Idara mbalimbali za Diwani hii huanzishwa kulingana na aina ya fedha za Zakat ya lazima, nazo ni:

It is the Diwan where the obligatory Zakat funds are kept and recorded. The various departments of this Diwan are set up following the type of the obligatory Zakat funds, and they are:

a) Idara ya "Fedha na Bidhaa za Biashara" ya Zakat.

a) The Department of “monies and commercial goods” Zakat.

b) Idara ya Zakat ya mazao ya kilimo na matunda.

b) The Department of crop and fruit Zakat.

c) Idara ya ngamia, ng'ombe na kondoo ya Zakat. Fedha za Zakat huhifadhiwa mahali pake tofauti ndani ya Hazina, na hazichanganywi na aina nyingine yoyote ya fedha. Hii ni kwa sababu Allah (SWT) amewabainisha wanaostahiki Zakat katika makundi manane, ambayo Yeye (SWT) ameyataja katika Qur'ani: Yeye (SWT) anasema:

c) The Department of camels, beef, and sheep Zakat. The Zakat funds are kept in a separate place within the Treasury, and they are not mixed with any other type of fund. This is because Allah (swt) has restricted those entitled to Zakat in the eight categories, He (swt) mentioned in the Quran: He (swt) says:

"Hakika sadaka ni kwa ajili ya mafukara, masikini, wale wanaofanya kazi juu yake, wale ambao nyoyo zao zinapaswa kuelewana, watumwa, wadeni, walio katika njia ya Allah (SWT) na wasafiri" [At- Tauba: 60]

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At- Tauba: 60]

Kwa hiyo ni haramu kutenga fedha za Zakat kwa kundi lolote jingine.

It is therefore forbidden to allocate the Zakat funds to any other category.

Hiyo ndiyo ilikuwa kuhusu Sehemu ya kwanza. Kwa upande wa Sehemu ya pili, ambayo inahusu upande wa matumizi na fedha zinazostahili kulipwa kutoka Hazina, hii inajumuisha matumizi yote ya Diwani, Idara, Ofisi na mashirika yanayostahili yafuatayo:-

That was as far as the first Division was concerned. As far as the second Division which is related to the expenditure side and to the funds which are due on the Treasury, this includes all the expenditure of the following Diwans, Departments, Offices and eligible bodies:-

Hii inajumuisha:

This includes:

a) Dar ul-Khilafah.

a) Dar ul-Khilafah.

b) Ofisi ya washauri.

b) The consultants’ office.

c) Ofisi ya Msaidizi Aliyekabidhiwa.

c) The Delegated Assistant’s office.

d). Ofisi ya Msaidizi Mtendaji.

d). The Executive Assistant’s office.

a) Amiri wa Idara ya Jihadi.

a) The Amir of Jihad’s Department.

b) Idara ya Mawali.

b) The Walis’ Department.

c) Idara ya Mahakimu.

c) The Judges’ Department.

d) Idara ya mashirika mbalimbali ya serikali, ofisi na huduma za jumla zinazohusiana nayo.

d) The Department of various government agencies, offices and related general utilities.

Hapa ndipo patakapohifadhiwa rekodi za watu ambao Khalifah anaona wanastahili kupewa fedha, kama vile maskini, wahitaji, wenye madeni, wasafiri, wakulima, wenye viwanda na wengineo, pamoja na wale ambao Khalifah anaona kuwapa fedha ni kwa maslahi ya Waislamu wote. Matumizi ya Diwani hizi tatu yatagharamiwa na mapato yatokanayo na Diwani ya ngawira na Kharaj.

This would be the place where the records of whom the Khalifah deems eligible for funds, such as the poor the needy, the indebted, the wayfarers, the farmers, the industrialists and others, as well as those whom the Khalifah considers it to be in the common interest of the Muslims to give them funds. These three Diwans’ expenditure will be covered by the revenues from the Diwan of booties and Kharaj.

Hii inajumuisha:

This includes:

a) Diwani ya Majeshi inayohusu uanzishwaji wao, muundo wao, vifaa vyao na mafunzo yao.

a) The Diwan of the Armed forces covering their establishment, formation, equipment and training.

b) Idara ya silaha.

b) The Department of armament.

c) Idara ya viwanda vya silaha.

c) The Department of weapons industry.

Gharama za Diwani hii zingegharamiwa na mapato ya Idara ya kwanza ya Diwani. Yaani zingegharamiwa na mapato yatokanayo na ngawira na Kharaj, kwa kuwa Diwani hii ni sehemu ya madeni yanayoweza kurejeshwa na yasiyoweza kurejeshwa ya Hazina. Pia zingegharamiwa na mapato ya Hima (mali zilizolindwa) yanayokusanywa kutoka mali za umma. Zingegharamiwa pia na mapato ya Diwani ya Sadaqat, kwani inaunda sehemu ya makundi nane yaliyotajwa katika aya isemayo:

The expenditure of this Diwan would be covered by the revenues of the first Division of Diwans. So it would be funded by the revenues from the booties and the Kharaj, for this Diwan is part of the recoverable and irrecoverable liabilities of the Treasury. It would also be funded from the Hima (protected properties) revenues raised from public properties. It would also be funded from the revenues of the Diwan of Sadaqat, for it forms part of the eight categories mentioned in the verse:

"Hakika sadaka ni kwa ajili ya mafukara, masikini, wale wanaofanya kazi juu yake, wale ambao nyoyo zao zinapaswa kuelewana, watumwa, wadeni, walio katika njia ya Allah (SWT) na wasafiri" [At- Tauba: 60]

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At- Tauba: 60]

Hizi hugharamiwa kutoka katika mapato ya Diwan ya Sadaqat endapo fedha zitakuwepo.

These are covered by the Diwan of Sadaqat revenues if funds were available.

Hivi vinagharamiwa kutokana na mapato ya mali ya umma, kulingana na maoni ya Khalifah na ndani ya kanuni za Shar'a.

These are covered by the public property’s revenues, according to the Khalifah’s opinion and within the Shar’a rules.

Hii inajumuisha yale ambayo Waislamu wanaweza kukabiliana nayo ghafla, kama vile matetemeko ya ardhi, mafuriko, njaa na mengineyo. Dharura zinagharamiwa kutokana na mapato ya Diwani ya ngawira na Kharaji, na kutokana na mapato ya Diwani ya mali ya umma. Iwapo Diwani hizi mbili hazitakuwa na fedha za kutosha, fedha zitakusanywa kutoka kwa Waislamu.

This includes all what the Muslims may suddenly face, such as earthquakes, floods, famines etc… Emergencies are covered by revenues from the Diwan of booties and Kharaj, and from revenues of the public property’s Diwan. If these two Diwans did not hold sufficient funds, funds would be raised from the Muslims.

Diwani ya jumla (bajeti) inawajibika kuandaa bajeti ya baadaye ya Dola, kulingana na maoni ya Khalifah, kwa kukadiria mapato na matumizi ya Dola, kulinganisha mapato na matumizi ya jumla na halisi na bajeti hiyo, na kufuatilia jumla ya mapato ya Dola na matumizi yake halisi. Diwani hii itahusishwa na Dar ul-Khilafah.

The Diwan of the general (budget is responsible for the preparation of the future budget of the State, according to the Khalifah’s opinion, in terms of estimating the State’s revenues and expenditure, comparing the overall and real revenues and expenses with that budget, and monitoring the total revenues of the State and its real expenditure. This Diwan would be affiliated to the Dar ul- Khilafah.

Hii inasimamia udhibiti wa fedha zote za Dola, yaani kuhesabu fedha zake zilizopo, madeni yake ya kupokea, mapato yake na matumizi yake, iwe ni yale yaliyokwisha kukusanywa au yale yanayotakiwa kukusanywa.

This is in charge of controlling all the State’s funds, i.e. accounting its existing funds, its credits, revenues and expenditures, be it those already collected and those due for collection

Inasimamia ukaguzi na uhakiki wa mizania yote ya mifuko ya Dola na ya taasisi zake za utawala, ikihakikisha kiasi halisi cha mali zilizopo, matumizi, mapato na matumizi ya fedha. Pia inawajibisha maafisa kuhusiana na ukusanyaji na utumiaji wa fedha hizo. Vilevile inasimamia na kuwajibisha Diwani zote, idara za Dola na wafanyakazi kuhusu mambo ya utawala.

This takes charge of reviewing and checking all the balance sheets of the State’s funds and its administrations, making sure of the exact amount of the existing assets, expenses, revenues and expenditure. It also takes charge of accounting the officials in relation to the collection and spending of those funds. It also monitors and accounts all the Diwans, the State departments and employees regarding the administrative matters.

Haya ni kwa ufupi na kwa ujumla ni Diwani za fedha za Dola ya Khilafah. Kuhusu ushahidi wa kuanzishwa kwake, hizi ni moja ya mitindo na njia za kiutawala za kutekeleza kitendo cha Mtume ﷺ, ambaye alishughulikia utawala mwenyewe na akawateua makatibu kwa ajili hiyo, iwe katika mambo yanayohusu fedha au mengineyo. Tulisema hapo awali, katika mada ya "Diwani ya Kwanza Iliyoanzishwa", wale ambao Mtume ﷺ aliwateua kuwa makatibu wa mambo ya kifedha. Aidha, aya na Hadithi zinazoonyesha kuruhusiwa kwa Anfal, Ghana'im na Al-Fai' (nyara na mali zinazopatikana bila vita), pamoja na Jizya na Kharaj, na zinazoonyesha kwamba hizi ni faida halali kwa Waislamu kutoka kwa makafiri, pamoja na aya na Hadithi zinazoonyesha wajibu wa Zakat na watu wanaopaswa kupewa, na zinazoonyesha mali ya umma, yote haya kwa lazima yanaruhusu kuanzishwa kwa mifumo ya kiutawala itakayoruhusu fedha hizi kukusanywa, kuhifadhiwa, kurekodiwa, kuhesabiwa na kutumiwa. Mitindo hii ya kiutawala itakuwa tawi linalotokana na asili, hivyo itakuwa sehemu yake na itakuwa sehemu ya vitendo vinavyoruhusiwa (Mubah). Khalifah atakuwa na haki ya kuzipitisha kwa namna anayoona inafaa kukusanya, kudhibiti, kulinda, kugawa na kutumia fedha hizi. Kuanzishwa kwa Diwani na kupitishwa kwake kulifanyika wakati wa Khulafa'a ur-Rashidoon, na hili lilishuhudiwa na Maswahaba ambao hawakupinga wala kukataa kitendo hicho.

These are briefly and in general the Diwans of the Khilafah State’s finance. As for the evidence about their establishment, they are one of the administrative styles and means to carry out the action of. The Prophet (saw) , had dealt with the administration by himself and he appointed secretaries for it, whether in matters related to the finance or others. We said before, in the subject of the “First Established Diwan”, those whom the Prophet (saw) appointed as secretaries for the financial matters. Besides, the verses and the Ahadith which indicate the permissibility of the Anfal, the Ghana’im and Al Fai’ (booties and spoils) as well as the Jizya and the Kharaj, and which also indicate that they are a legitimate gain for the Muslims from the disbelievers, in addition to the verses and Ahadith which indicate the obligation of Zakat and to whom it should be allocated and which also indicate the public property, all this necessarily allows the setting up of administrative systems which would allow these funds to be collected, kept, recorded, counted and disposed of. These administrative styles would be a branch derived from the origin, thus they would be part of it and they would be part of the permitted (Mubah) actions. The Khalifah would be entitled to adopt them in which way he deems necessary to collect, control, safeguard, distribute and spend these funds. The setting up of the Diwans and their adoption took place in the time of the Khulafa’a ur-Rashidoon and this was witnessed by the Sahabah who did not object or disown such action.