Davlat byudjetining doimiy bo‘limlari Shariat qoidalari bilan belgilangan. Byudjetning bo‘limlariga, har bir bo‘lim uchun ajratilgan miqdorlarga va ushbu miqdorlar qamrab oladigan masalalarga kelsak, ular Xalifaning fikriga va uning ijtihodiga havola etilgan.

The budget of the State has permanent chapters determined by Shari’ah rules. As for the sections of the budget, the amounts allocated for each section, and the issues of each sectioncovered by these amounts are left to the opinion of the Khalifah and his Ijtihad.

"Budjet" so'zi G'arb atamasi bo'lib, uning ma'nosi davlat oladigan daromadni izohlash, uning boblarini, ya'ni daromad yig'iladigan yo'nalishlarni izohlash, uning bo'limlarini, ya'ni bu yo'nalishlarning tarmoqlarini izohlash va kiruvchi miqdorlarni izohlashdir. Bunga qo'shimcha ravishda, davlat sarflaydigan xarajatlar loyihasi ham mavjud bo'lib, u xarajat qilinadigan yo'nalishlar bo'lgan boblarini va ularning tarmoqlari bo'lgan bo'limlarini izohlash hamda har bir bo'limda zikr etilgan masalalarning har biriga sarflanadigan miqdorlarni izohlashdan iboratdir. Budjetning haqiqati shudir. Bu haqiqat musulmonlarga ma'lum bo'lmagan; aksincha, ular Bayt al-mol tushunchasini bilganlar, daromad o'sha yerga yuborilgan va xarajat o'sha yerdan qilingan. Biroq Bayt al-molga daromadning kelishi va xarajatning undan chiqishi, bu atama bilan nomlanmagan bo'lsa ham, budjet haqiqatini o'zida mujassam etadi. Uning terminologik ma'nosiga ko'ra, ya'ni daromad va xarajat boblarining, har biri uchun bo'limlar bilan birga to'planishi ma'nosida, bu atamani qo'llashga hech narsa to'sqinlik qilmaydi. Shunga asoslanib, davlatning budjeti bor, Bayt al-mol esa shu budjet uchun mas'uldir.

The word budget is a Western term, and its meaning is the explanation of the income that the State takes, and an explanation of its chapters, which are the aspects that are gathered in the budget, and an explanation of its sections, which are the branches of these aspects, and an explanation of the amounts which are incoming. Alongside that, there is a draft of the explanation of the expenditure that the State will spend, by explaining its chapters which are the aspects upon which the expenditure will be used, and an explanation of its sections, in other words, the branches of these aspects, and an explanation of the amounts that will be spent upon every one of the issues mentioned in each section. This is the reality of the budget. This reality was not known to the Muslims; rather they knew the Bayt Al-Mal, and the income was sent there and the expenditure was spent from it. However, the presence of income for the Bayt Al-Mal and the fact that the expenditure comes from it, embodies the reality of the budget even if it was not named with that term, and there is nothing to prevent the use of this term according to its terminological meaning, which is the collection of the chapters of income and expenditure, with sections for each of these. Built upon this, the State has a budget, and the Bayt Al-Mal is responsible for this budget.

Ushbu byudjetni tayyorlashda uning boblari, bo‘limlari va belgilangan miqdorlari bo‘yicha, ular Shariat hukmlari bilan belgilangan. Shunday qilib, Shariat hukmlari yer soliqlari va o‘ljalar kabi daromad turlarini joriy etib, ularni belgilab bergan, xarajatlarni esa qanday sarflanishini joriy etib belgilagan. Qaysi narsalarga sarflanishi shart va pul topilganda qaysi narsalarga sarflanishi kerakligi ham tasdiqlangan. Daromad va xarajatlar Shariat qoidalari bilan joriy etilgan va belgilangan. Shuning uchun byudjetning boblari doimiy ravishda shunga asoslangan, chunki Shariat ularni belgilagan va Shariat hukmi doimiy bo‘lib, o‘zgarmaydi.

As for the preparation of this budget in terms of its chapters, sections and amounts which are drafted, these have been decided by the Shari’ah laws. So the Shari’ah laws introduced and decided income such as land taxes and booty, and expenditures were introduced and decided how it should be spent, and it was confirmed what must be spent upon and what needs to be spent upon if the money is found to do so. The income and expenditure were introduced and decided by the Shari’ah rules, and therefore the chapters of the budget are permanently based upon that, since the Shari’ah decided them and the Shari’ah rule is permanent and does not change.

Bo'limlarga kelsak, ularning tarmoqlari, masalan, tabiiy suv manbai bilan sug'oriladigan yerdan olinadigan yer solig'i va sun'iy sug'oriladigan yerdan olinadigan yer solig'i yoki shunga o'xshash boshqa narsalar, Xalifa tomonidan belgilanishi mumkin, chunki ular uning ixtiyori va ijtihodiga topshirilgan ishlarni boshqarishning bir qismidir. Xuddi shunday, belgilanadigan miqdorlar, masalan, jizya va yer solig'i qancha bo'lishi va shunga o'xshash narsalar ham Xalifaning fikri va ijtihodiga ko'ra belgilanadi, chunki bu ham uning zimmasidagi masalalarning bir qismidir. Shunga ko'ra, Bayt al-mol daromadi va xarajatiga oid shar'iy hukmlarning dalillari shulardir, Bayt al-moldagi, shariat belgilamagan narsalar ustidan nazorat esa Xalifaning fikri va ijtihodiga qoldirilgan.

As for the sections, which are the branches which branch off from them such as the land tax upon the land with a natural water supply, and the land tax upon irrigated land, or anything similar, the Khalifah can draft them, since they are part of the management of the affairs which have been left to his opinion and Ijtihad. In the same manner, the amounts which are drafted are done so according to his opinion and Ijtihad, such as how much the Jizya and land tax would be, and anything similar, since it is part of what he is responsible for. Accordingly, the evidences for the Shari’ah rules are regarding the income and expenditure of the Bayt Al-Mal, and the control over whatever is in the Bayt Al-Mal that the Shari’ah did not specify is left to the opinion and Ijtihad of the Khalifah.

Bu maqola uchun dalillar shu uchta dalildir: daromadlar haqidagi dalillar, xarajatlar haqidagi dalillar va imomning ishlarni boshqarish mas'uliyatini zimmasiga olganligi haqidagi dalil. Xalifaning o'z fikri va ijtihodiga ko'ra daromad bo'limlarini hamda har bir bo'limda belgilanadigan miqdorlarni belgilash huquqi bor ekan, davlat uchun yillik byudjetni, uning bo'limlari va har bir bo'lim uchun miqdorlari bilan tuzishga hech narsa to'sqinlik qilmaydi, bu daromad bo'yicha bo'ladimi yoki xarajat bo'yicha. Man etiladigan narsa esa yangi boblar uchun yillik byudjet tuzishdir, daromad va xarajatlari uchun emas, chunki bu boblar Shari'at hukmlari bilan belgilab qo'yilgan va shuning uchun ular doimiydir.

These three evidences: the evidences regarding the income, those regarding the expenditures, and the evidence that the Imam is responsible for governing the affairs, are the evidences for this article. As long as the Khalifah has the right to draft the sections of the incomes and amounts which are drafted in each section according to his opinion and Ijtihad, then there is nothing to prevent the drafting of an annual budget for the State including its sections and the amounts for each section, whether that is for the income or expenditure. What would be prohibited is drafting an annual budget for the sake of new chapters, and not its income and expenditure, since these chapters have been decided by the Shari’ah rules and so they are permanent.