Mfumo wa kiutawala ni mtindo unaotumiwa kutekeleza kazi fulani, na pia ni mojawapo ya njia zinazotumiwa kufanikisha hilo, hivyo hauhitaji ushahidi mahsusi. Inatosha kwake kuwa na ushahidi wa jumla unaoonyesha asili yake. Ingekuwa si sahihi kusema kwamba mitindo hii ni vitendo vya kibinadamu, ambavyo kwa hiyo vinapaswa kufanywa kulingana na hukumu za Mwenyezi Mungu. Hii ni kwa sababu ushahidi wa vitendo hivi umekuja kuhusiana na asili yake kwa namna ya jumla, hivyo unajumuisha vitendo vyote vinavyotokana na asili hiyo, isipokuwa kama kuna ushahidi wa kiungu unaohusu kitendo kidogo, ambapo kitendo hicho lazima kifuate ushahidi huo. Kwa mfano, Mwenyezi Mungu (S.W.T) anasema, "Na toeni Zakat" [73:20].

The administrative system is a style used to perform a task, and is also one of the means used for that, so it does not require specific evidence. It is sufficient for it to have general evidence that indicates to its origin. It would be wrong to say that these styles are human actions, which should therefore be conducted according to the divine rules. This is because the evidence for these actions has come in regards to their origin in a general form, thus it includes all actions that branch out from that origin, unless there is divine evidence that relates to a subsidiary action, in which case the action must follow that evidence. For instance Allah (S.W.T) says, "And pay out the Zakat" [73:20].

Ni ushahidi wa kwa ujumla. Kisha yakaja maelezo ya ushahidi kuhusu vitendo vidogo vilivyotokana nao, kama vile kiwango cha Nisab, wakusanyaji wa Zakat, na makundi ya watu ambao kutoka kwao Zakat inatolewa. Yote haya ni vitendo vinavyotokana na aya, "Na toeni Zakat." Hakuna ushahidi unaopatikana kuhusu njia ambayo wakusanyaji wa Zakat wanapaswa kukusanya Zakah. Kwa mfano, je, wanaenda kwa farasi au kwa miguu? Je, wanaajiri wasaidizi wengine kuwasaidia au hawaajiri? Je, wanakusanya kulingana na kumbukumbu? Je, wanapaswa kuanzisha makao makuu ambako wote wangekutana? Je, watakuwa na maghala ya kuhifadhi kila kitu walichokusanya? Je, nyumba hizi zitakuwa chini ya ardhi au zitajengwa kama vihifadhi vya nafaka? Je, Zakat ya fedha itakusanywa kwenye mifuko au kwenye masanduku? Vitendo hivi vyote na vya aina hiyo, kwa kweli, ni vitendo vidogo vinavyotokana na "Na toeni Zakat."

Which is a general evidence. Then the evidences came regarding the subsidiary actions which branched out from it, such as the amount of Nisab, the Zakat collectors and the categories of people from whom Zakat is to be taken. All these are actions derived from the ayah, "And pay out the Zakat". There are no evidences to be found about the manner by which the Zakat collectors have to collect the Zakah. For example do they go riding or walking? Do they hire other employees to help them or not? Do they collect it according to records? Do they have to establish headquarters where they would all meet? Would they have warehouses where they would store everything they had collected? Would these houses be underground or built like grain houses? Would the cash Zakat be collected in bags or coffers? All these actions and the like are, in fact, subsidiary actions originating from "And pay out the Zakat." .

Wote hao wamefunikwa na dalili ya jumla kwa kuwa hakuna dalili maalum zinazowahusu, na hali hii ni hivyo hivyo kwa mitindo yote. Hivyo, mtindo ni kitendo kinachofuata kitendo kingine, yaani asili yake, ambayo ina dalili ya jumla. Kwa hiyo mtindo hauhitaji dalili, kwa sababu dalili ya asili yake pia ni dalili yake. Kwa hiyo mitindo ya kiutawala inaweza kuchukuliwa kutoka mfumo wowote isipokuwa pale panapokuwa na maandiko maalum yanayozuia kuchukua mtindo fulani wa kiutawala. Vinginevyo, inaruhusiwa kuchukua mitindo ya kiutawala ikiwa inafaa kuendesha kazi za taasisi za kiutawala na kutekeleza mambo ya watu. Hii ni kwa sababu mtindo wa kiutawala si hukumu ya kiungu inayohitaji dalili ya kiungu. Hii ndiyo sababu ‘Umar (ra) alichukua mtindo wa diwani kwa ajili ya kuandika majina ya jeshi na raia kwa madhumuni ya kugawa fedha kwao, zilizotoka kwenye mali ya umma au ya dola, kwa njia ya ruzuku au mishahara. ‘Abid Ibn Yahya alipokea kutoka kwa al-Harith Ibn Nufayl kwamba ‘Umar aliwashauri Waislamu kuhusu kuandikwa kwa Dawawin, naye Ali Ibn Abi Talib akapendekeza: “Gawanya fedha zote unazokusanya kila mwaka wala usibakishe chochote.” ‘Uthman Ibn Affan akasema: “Naona fedha nyingi zinagawanywa kwa watu, na zisipohesabiwa ili kujua nani amechukua na nani hajachukua, nahofia jambo hilo linaweza kutoka mikononi.” Hapo Al-Waleed Ibn Hisham Ibn ul-Mughira akasema: “Nilikuwa Al-Sham nikaona wafalme wake wameanzisha diwani na kuajiri askari, kwa nini nanyi msifanye hivyo?” ‘Umar akakubali ushauri wake, akawaita ‘Aqil Ibn Abi Talib, Makhramah Ibn Nufayl na Jubair Ibn Matam, ambao walikuwa vijana kutoka Quraish, akasema: “Andaeni nyumba kwa nyumba kwa ajili ya sensa.”

They are all covered by the general evidence as there are no specific evidences for them; and this is the case with all the styles. Thus, the style is an action subsidiary to an action i.e. the origin that has general evidence. Therefore, the style does not require evidence, because the evidence of its origin serves as evidence for it as well. Therefore, the administrative styles can be taken from any system unless there is a specific text that prevents taking a particular administrative style. Otherwise, it is allowed to take the administrative styles if they were suitable to run the work of the administrative organisations and to discharge the affairs of the people. This is because the administrative style is not a divine rule that requires divine evidence. This is the reason that ‘Umar (ra) took the style of the diwan for recording the names of the army and the citizens for the sake of distributing the funds to them, which came from the public or state properties, in the form of grants or salaries.. ‘Abid Ibn Yahya reported on the authority of Al-Harith Ibn Nufayl that ‘Umar consulted the Muslims about the recording of Dawawin, and Ali Ibn Abi Talib suggested, ‘Divide all the funds you collect each year and do not keep any of them.’ ‘Uthman Ibn Affan said, ‘I see that there are a lot of funds being distributed amongst people, and if they are not counted in order to know who has taken and who has not, I fear that the matter could get out of hand.’ Upon this Al-Waleed Ibn Hisham Ibn ul-Mughira said, ‘I was in Al-Sham and I noticed that its kings had introduced a Diwan and recruited soldiers, so why don't you do the same?’ ‘Umar took his advice and summoned ‘Aqil Ibn Abi Talib and Makhramah Ibn Nufayl and Jubair Ibn Matam who were young men from Quraish and said, ‘Prepare a house to house a census.’ .

Wakati Uislamu ulipofika Iraq, Diwani ya malipo na ukusanyaji wa mapato iliendelea kama awali. Diwani ya Al-Sham ilikuwa kwa lugha ya Kilatini kwa sababu eneo hilo lilikuwa sehemu ya Milki ya Roma, na Diwani ya Iraq ilikuwa kwa lugha ya Kiajemi kwa sababu eneo hilo lilikuwa sehemu ya Milki ya Uajemi. Wakati wa Abdul Malik Ibn Marwan, Diwani ya Al-Sham ilihamishiwa kwa lugha ya Kiarabu (mwaka 81 AH). Kisha Dawawin kadhaa zilianzishwa kulingana na mahitaji na kulingana na haja yake katika kuendesha maslahi ya watu. Dawawin za jeshi ziliwekwa kwa ajili ya usajili na utoaji wa ruzuku, na nyingine ziliwekwa kwa ajili ya kurekodi ada na madai ya miamala yote. Diwani nyingine ilianzishwa kwa ajili ya Amils na Walis kurekodi kila uteuzi na kila kuondolewa, na Dawawin nyingine zilitumika katika hazina (Bayt-ul-Mal) kurekodi mapato na matumizi, na kadhalika. Kuanzishwa kwa Diwani kulitegemea hitaji lake, na mtindo wake ulibadilika kwa miaka mingi kutokana na tofauti za mitindo na njia. Mkuu aliteuliwa kwa kila Diwani pamoja na wafanyakazi wengine, na katika baadhi ya matukio mkuu aliruhusiwa kuwateua wafanyakazi mwenyewe, na wakati mwingine waliteuliwa kwake. Hivyo Diwani ingeanzishwa kulingana na mahitaji, pamoja na mitindo na njia zitakazosaidia kutimiza hitaji hilo. Inaruhusiwa kuwa na mitindo na njia tofauti kulingana na eneo, au Wilayah, au nchi. Kuhusu wajibu wa watumishi hao wa umma, ni wafanyakazi walioajiriwa na wakati huo huo ni raia. Kitaaluma wanawajibika kwa meneja wa idara yao wenyewe, na kama raia wanawajibika kwa watawala, iwe ni Walis, wasaidizi au Khalifah. Ni lazima wazingatie kanuni za Sharia na mifumo ya utawala.

When Islam reached Iraq, the Diwan of payments and funds collection continued as before. The Diwan of Al-Sham was in Latin for it had been part of the Roman Empires, and the Diwan of Iraq was in Persian for it had been part of the Persian Empire. At the time of Abdul Malik Ibn Marwan the Diwan of Al-Sham was transferred to Arabic (in the year 81 AH). Several Dawawin were then set up according to necessity and depending on the need for them in running the people's interests. Dawawin for the armed forces were introduced for registration and grant purposes, and others were introduced to record the fees and claims of all transactions. Another Diwan was introduced for the Amils and Walis to record each appointment and each removal and other Dawawin were used in the treasury (Bayt-ul-Mal) to record revenues and expenses and so on. The introduction of a Diwan was according to the need for it, and its style varied over the years due to the difference in styles and means.. A chief was appointed for each Diwan along with other employees, and in some cases the chief was allowed to appoint the employees himself, and they were sometimes appointed to him.. A Diwan would thus be set up according to need, along with the styles and means that would help discharging that need. It is permitted to have different styles and means according to the area, or Wilayah or country.. With regards to the responsibility of such civil servants, they are hired employees and at the same time citizens. At a professional level they are answerable to their own directorate manager, and as citizens they are answerable to the rulers whether these are Walis, the assistants or the Khalifah. They have to abide by the Sharia rules and the administrative systems.