Agar Bayt al-Mol daromadi belgilangan manbalardan va belgilangan miqdorlardan olinganda rayyatning ishlarini boshqarishga yetmasa, chunki boshqarilishi kerak bo‘lgan masalalar bo‘lishi mumkin va Bayt al-Mol daromadi allaqachon sarflab bo‘lingan bo‘lsa, bunday holatda soliq solish joizmi yoki yo‘qmi? Bunga javob shuki, Shari‘at Bayt al-Molga yuklagan narsalar ichida faqat Bayt al-Molga yuklatilgan, musulmonlarga yuklatilmagan narsalar ham, Bayt al-Mol va musulmonlarga birgalikda yuklatilgan narsalar ham bor. Faqat Bayt al-Molga yuklatilgan, musulmonlarga yuklatilmagan narsalar uchun davlatning soliq solishi joiz emas. Shunday ekan, Bayt al-Molda mablag‘ topilsa, u ishlatiladi, agar hech narsa bo‘lmasa, uni amalga oshirish uchun yetarli mablag‘ topilguncha kechiktiriladi va bu uchun musulmonlarga hech qanday soliq solinmaydi. Chunki Shari‘at bu masalani musulmonlarga yuklamagan, shuning uchun uning uchun soliq solish joiz emas, chunki bunday holatda soliq olish zulm hisoblanadi, zulm esa haramdir. Xuddi shuningdek, bu Alloh (subhanahu va taolo) farz qilmagan narsani farz qilish bo‘lib hisoblanadi, bu esa ruxsat etilgan narsani man qilish yoki man etilgan narsaga ruxsat berish kabidir, bu Shari‘atga dushmanlikdir, uni e’tiqod qilgan kishi kofir hisoblanadi, e’tiqod qilmagan bo‘lsa, gunohkor bo‘ladi. Shunga ko‘ra, Qur’on va Sunnatda Shari‘at farz qilmagan soliqni musulmonlardan olish davlat uchun joiz emas. Bunga misollar: zakot yig‘uvchilarning maoshi, qalblari Islomga yaqinlashtirilishi lozim bo‘lgan kishilarga berish, qullarni ozod qilish uchun ularga berish va qarzdorlarning qarzini to‘lash uchun berishdir. Shunga o‘xshash ishlar: mavjud bo‘lgan boshqa yo‘l bor paytda yangi yo‘l qurish, yomg‘ir suvi bor paytda to‘g‘on qurish, yoki ehtiyojni qondiradigan boshqa kasalxona mavjud bo‘lganda yangi kasalxona tashkil etish, yoki bularga o‘xshash boshqa har qanday ish. Bunday hollarda uning yo‘qligi harom mavjud bo‘lishiga olib kelmaydi, balki uning mavjudligi yaxshilikka olib keladi va mavjud narsani to‘ldiradi. Davlatning bunday ishni amalga oshirish uchun musulmonlardan soliq solishi joiz emas, chunki Shariat buni majburiy qilmagan. Fuqaholar shunga o‘xshash masalalar haqida, ularning Bayt al-mol'dagi haqqi "mavjudlik, yo‘qlik emas" qoidasi bo‘yicha belgilanadi, deganlar: agar mol-mulk mavjud bo‘lsa, ular unga sarflanishga haqli bo‘ladilar, agar u yo‘q bo‘lsa, yo‘qlik ularning haqqini bekor qiladi.
However, if the income of the Bayt Al-Mal from the defined areas and fixed amounts were not sufficient to administer the affairs of the subjects, since it could occur that there are issues which require administering and the income of the Bayt Al-Mal had already been spent, then would it be permissible in this situation to impose taxes or not? The answer to that is that what the Shari’ah obligated upon the Bayt Al-Mal includes what was obligated upon it alone and not obligated upon the Muslims, and what was obligated upon both the Bayt Al-Mal and upon the Muslims. It is not permitted for the State to impose taxes for the sake of whatever was obligated upon the Bayt Al-Mal alone and not upon the Muslims, so if there is money found in the Bayt Al-Mal it is used and if there is nothing then it is delayed until they find enough to carry it out, and no taxes at all are imposed upon the Muslims for its sake. This is because the Shari’ah did not obligate that issue upon the Muslims, and so it is not permitted to impose taxes for it since taking taxes in this situation would be considered to be oppression which is forbidden (Haram). Likewise, it would also be considered as making obligatory something that Allah (swt) did not make obligatory, which is like forbidding something permitted, or permitting something forbidden, which is enmity against the Shari’ah and the one who does it is considered to be a disbeliever if he believed in it, and sinful if he did not, accordingly it is not permitted for the State to impose a tax upon the Muslims which the Shari’ah did not make obligatory from the Quran and the Sunnah. Examples of this would be for the sake of the salaries of those collecting the Zakah, and giving to people in order to bring them closer to Islam/those whose hearts are to be reconciled, and giving to slaves in order to purchase their freedom, and to those indebted in order to repay what they owe. And such as building a new road while there was another one present, or building a dam while there was rain water, or establishing a hospital while there was another one present which fulfilled the need, or anything else similar to these, where its absence does not lead to the existence of Haram, but rather its presence leads to betterment and is complementary to what exists. It is not permitted for the State to impose taxes upon the Muslims for anything like this in order to carry it out, since the Shari’ah did not obligate that. The jurists said regarding similar issues that their right upon the Bayt Al-Mal is considered according to: “presence not absence”, so if there was wealth present then they would deserve to have it spent upon them, and if it was absent then the absence voided their right.