Mapato ya kudumu ya Bait ul-Mal ni: Ngawira za vita zilizopatikana bila mapigano (Fai’), nyara za vita (Ghana’im), kodi ya ardhi (Kharaj), kodi ya kichwa (Jizya), aina mbalimbali za mapato ya mali ya umma, mapato ya mali za Dola, zaka ya kumi (Ushr), sehemu ya tano ya hazina iliyofichwa (Rikaz), madini, na mali za Zakat. Lakini mali za Zakat huhifadhiwa mahali maalum ndani ya Bait ul-Mal, na hazitumiwi isipokuwa kwa makundi manane yaliyotajwa katika Qur'an, na hakuna chochote katika hizo kinachopaswa kutumiwa kwa jambo jingine zaidi ya makundi manane, iwe ni mambo ya Dola au mambo ya Ummah. Hata hivyo, Khalifah anaruhusiwa kuzitumia, kwa mujibu wa maoni yake na Ijtihad yake, kwa yeyote anayeona yanafaa katika makundi manane. Ana haki ya kuzitoa kwa mmoja au zaidi wa makundi haya, au kwa yote. Mapato ya mali za umma pia huhifadhiwa mahali maalum (hold) ndani ya Bait ul-Mal, na hayachanganywi na mengine, kwa sababu ni mali ya Waislamu wote, na kutoka hapo Khalifah huyatumia, ndani ya kanuni za Shari'ah, kwa maslahi ya Waislamu kwa mujibu wa maoni yake na Ijtihad yake.

The permanent revenues of the Bait ul-Mal are: Booties (Fai’), Spoils (Ghana’im), Land Tax (Kharaj), Head Tax (Jizya), the different types of public property revenues, the revenues of the State properties, the tithes (Ushr), the fifth of the hidden treasure (Rikaz), the minerals, and the properties of Zakat. But the Zakat properties are kept in a special place in the Bait ul-Mal, and they are not spent except for the eight categories mentioned in the Qur’an, and nothing of them should be spent for other than the eight categories, whether the State affairs or the Ummah’s affairs. But the Khalifah is allowed to spend them, according to his opinion and Ijtihad, for whom He sees fit of the eight categories. He has the right to give them to one or more of these categories, or to all of them. The revenues of the public properties are also kept in a special place (hold) in the Bait ul-Mal, and are not mixed with others, because they are owned by all the Muslims, from whence the Khalifah spends them, within the Shari’ah rules, in the interest of the Muslims according to his opinion and Ijtihad.

Mali nyingine za Bait ul-Mal, zote hukusanywa pamoja na kutumika kwa mambo ya Dola na Ummah, kwenye makundi manane, na kwa chochote ambacho Dola itaamua. Ikiwa mali hizi zinatosheleza mahitaji ya raia, basi ni vizuri; la sivyo, Dola huwatoza Waislamu kodi ili kutekeleza yale yanayohitajika kwake katika kuyasimamia mambo yao. Kuhusu namna kodi hizi zinavyowekwa, inapaswa kufanyika kulingana na wajibu ambao Shari'a imewawekea Waislamu. Kwa hiyo, kuhusu majukumu ambayo ni wajibu kwa Waislamu kuyatekeleza na ambayo yanahitaji gharama kutoka Dola kwa utekelezaji wake, Dola ina haki ya kuwatoza Waislamu kodi ili iweze kuyatekeleza. Lakini masuala ambayo si wajibu kwa Waislamu, kama vile kulipa madeni ya marehemu, Dola hairuhusiwi kutoza kodi ili kuyalipa. Ikiwa ina fedha zilizopo katika Bait ul-Mal, basi itafanya hivyo; la sivyo, Dola haina wajibu wa kufanya hivyo. Kwa hiyo, Dola ina haki ya kukusanya kodi katika hali hizi, na katika hali hiyo lazima ifuate yafuatayo:

The other properties, which belong to the Bait ul-Mal, are all gathered together, and spent on the affairs of the State and the Ummah, on the eight categories and on anything that the State decides. If these properties meet the needs of the citizens, that is well and good; otherwise the State levies taxes upon the Muslims in order to accomplish what is required of it in terms of looking after their affairs. In regards to the way these taxes are enacted, it should be done according to the obligations which the Shar’a put upon the Muslims. So concerning duties which are obligatory upon Muslims to carry out and which require expenses from the State for their execution, the State has the right to levy taxes from the Muslims so that it can execute them.Whereas those issues which are not duties upon the Muslims, such as the repayment of the debts of the dead, the State is not allowed to levy taxes in order to pay them off. If it had funds available in the Bait ul-Mal then it would carry this out, otherwise the State is not obliged to do so. Therefore, the State has the right to collect taxes in these instances, in which case it has to proceed as follows:

1. Ili kugharamia matumizi yanayopaswa kutolewa kutoka Bait ul-Mal kwa ajili ya maskini, wahitaji, msafiri, na kwa ajili ya kutekeleza Jihadi.

1. To meet the expenses due upon the Bait ul-Mal for the poor, the needy, the wayfarer and in the carrying out of Jihad.

2. Kugharamia gharama zinazopaswa kulipwa na Bait ul-Mal kama fidia, kama vile gharama za wafanyakazi na chakula cha jeshi, na mengineyo ya aina hiyo.

2. To meet the expenses due upon the Bait ul-Mal as compensation, such as the expenses of the employees and the provisions of the army and the like.

3. Kutekeleza majukumu yaliyo juu ya Bait ul-Mal kwa njia ya huduma na mahitaji ya umma, kama vile ujenzi wa barabara, uzalishaji wa maji, ujenzi wa misikiti, shule na hospitali, na mambo mengine ambayo kuanzishwa kwake kunachukuliwa kuwa ni lazima kwa Ummah, na ambayo bila hayo Ummah ungeteseka.

3. To meet what is due upon the Bait ul-Mal in the form of services and utilities, such as the construction of roads, production of water, building of mosques, schools and hospitals and other things whose establishment are considered necessary for the Ummah and without which she would be harmed.

4. Kulipia gharama zinazotakiwa kulipwa kutoka Bait ul-Mal ambazo hutokea kwa sababu ya dharura, kama vile njaa, mafuriko, matetemeko ya ardhi, shambulio la adui na mambo kama hayo.

4. To meet the expenses due upon the Bait ul-Mal that arise in the form of necessity, such as emergency incidents like famine, floods, earthquakes, an attack by an enemy and the like.

5. Kutoza kodi ili kulipa madeni ambayo Dola imekopa kwa ajili ya kutekeleza wajibu ambao ni lazima kwa Waislamu wote, kutokana na yoyote kati ya sababu nne zilizotajwa hapo juu au kutokana na matokeo yake, au jambo lolote ambalo Waislamu wanalazimika kulitekeleza kwa mujibu wa Shari'a.

5. To levy taxes to meet debts which the State incurred in order to carry out an obligation due upon all the Muslims, from any of the four cases mentioned above or whatever may have resulted from them, or any matter obliged upon the Muslims by Shar’a.

Mapato mengine yanayohifadhiwa katika Bait ul-Mal na kutumiwa kwa mambo ya raia ni ushuru wa un'go (zaka ya biashara ya asilimia kumi) unaokusanywa kutoka kwa raia wa nchi zilizo vitani na Waislamu, au zilizo na mikataba nao, pamoja na mali ambazo ni mali ya umma au mali ya Dola, na mali inayorithiwa kutoka kwa wale ambao hawana warithi.

Other revenues which are kept in the Bait ul-Mal and spent upon the affairs of the citizens are the tenth (customs) collected from the citizens of countries at war with the Muslims, or which have treaties, and the properties which are of the public property or the State property, or the property which is inherited from those who had no inheritors.

Kuhusu mapato ya Bait ul-Mal yanayozidi matumizi yanayopaswa kutolewa kutoka humo: ikiwa ziada hiyo imetokana na ngawira (ghanima), basi hutumiwa kama ruzuku zinazotolewa kwa watu. Ikiwa ziada inatokana na Jizya au Kharaj, huhifadhiwa ili kukidhi mahitaji ya dharura yoyote itakayowapata Waislamu, na haipaswi kusamehewa kwa wale wanaopaswa kulipa, kwa sababu sheria ya Mwenyezi Mungu imeweka Jizya juu ya kila mtu (mwanamume asiye Mwislamu, aliyebaleghe na mwenye uwezo wa kulipa), na Kharaj juu ya ardhi kulingana na uwezo wake. Ikiwa ziada inatokana na Zakat, huhifadhiwa katika Bait ul-Mal hadi mmoja wa makundi manane yatakapokuwa na mahitaji juu yake, ndipo hutumiwa kwao. Ikiwa ziada inatokana na kile kinachowapasa Waislamu, basi hukomeshwa na wao huachiliwa kutokana na kulipa.

Concerning the revenues of the Bait ul-Mal which exceeds the expenses due upon on it; if this excess came from booties then it is spent as grants which are given to the people. If the extra comes from Jizya or Kharaj, it is kept to meet the requirements of any emergencies which may fall upon the Muslims, and it should not be waived from those who are obliged to pay, because the divine law has put the Jizya on everyone (non-Muslim male, mature and able to pay), and the Kharaj on the land according to its capacity. If the extra came from Zakat it is kept in the Bait ul-Mal until any of the eight categories has demands upon it, whereupon it is spent on them. If the extra came from that which is due upon Muslims, then it would be dropped and they are excused from paying.