"Amirlar (hukmdorlar) bo'ladi, siz ularning yaxshi ishlarini ma'qullaysiz, yomon ishlarini esa yoqtirmaysiz. Kim ularning ishlarini ko'rib, ularning takrorlanishiga to'sqinlik qilsa, u ayblovdan xoli bo'ladi; kim ularning yomon ishlaridan qalbida nafratlansa-yu, takrorlanishining oldini ololmasa, u ham xavfsiz bo'ladi. Lekin kim ularning yomon ishlarini ma'qullasa va ularga ergashsa, u ruhan halok bo'ladi". Bu matnlar umumiy shaklda bo'lib, hukmdorni Shariat qoidalariga muvofiq hisobga tortishga ishora qiladi. Bundan tashqari, hisobga tortish har qanday amal ustidan bo'lishi mumkin. Xalifaning Kengashi va boshqa yordamchilar, hokimlar hamda 'amillar tomonidan qilinadigan bu hisobga tortish, amalda bajarilgan har qanday ish ustidan bo'lishi mumkinki, bu ish Shariat hukmiga zid bo'lgan, noto'g'ri yoki musulmonlarga zarar keltirgan, yoxud fuqarolarning ishlariga g'amxo'rlik qilishda adolatsiz yoki beparvo bo'lgan bo'lishi mumkin. Xalifa bu hisobga tortish va e'tirozlarga javob berishi kerak, ya'ni o'z so'zlari, ishlari va o'z zimmasiga olgan vazifalari yuzasidan o'z qarashini va dalilini ko'rsatishi lozim, shunda Kengash uning yaxshi ishlashiga, samimiyligiga va halolligiga ishonch hosil qiladi. Ammo agar Kengash Xalifaning qarashini qabul qilmasa va uning dalilini rad etsa, bu masala tekshirilishi kerak. Agar bu masala ko'pchilik fikri majburiy bo'ladigan masalalardan bo'lsa, u holda Kengashning fikri (a) bandidagi masalalar kabi majburiydir; aks holda, (b) bandidagi masalalar kabi majburiy bo'lmaydi. Masalan, agar hisobga tortish oldingi misoldagi maktabni ta'minlamaganligi yuzasidan bo'lsa, u holda hisobga tortish majburiydir. Agar hisobga tortish u tanlagan maktab loyihasi yuzasidan bo'lsa, unda uning hisobga tortishi majburiy emas.
“There will be Amirs (rulers) and you will like their good deeds and dislike their bad deeds. One who sees through their deeds (and tries to prevent their repetition), is absolved from blame, and one who hates their bad deeds (in their hearts, being unable to prevent their recurrence), is (also) safe. But one who approves of their bad deeds and imitates them is spiritually ruined”. These texts are in general form and indicate holding to accounting the ruler in accordance with the rules of the Shari’ah. Furthermore accounting can be over any action. This holding to account by the Council of the Khalifah and other assistants, governors, and ‘Amils would be over any action which has been actually executed whether this action disagreed with the Shari’ah rule, was wrong or harmful to Muslims, or was unjust or complacent toward the citizens in looking after their affairs. The Khalifah must respond to this accounting and the objections by showing his view and evidence regarding his words, actions, and tasks he undertook, so that the Council can be assured of a good performance, the sincerity, and honesty of the Khalifah. If, however, the Council does not accept the view of the Khalifah and rejects his argument, this must be examined. If this matter was of the issues over which the majority opinion is binding then the opinion of the Council is binding like the issues in (a), otherwise it would not be binding as in the issues in (b). If the accounting, for example, was regarding not providing the school in the previous example then the accounting is binding. If the accounting was regarding the design he chose for the school then his accounting is not binding.