Modda 151
Article 151
Davlat chegaralarida bojxona boji sifatida olingan pullar, davlat yoki jamoat mulkidan olinadigan daromad, vorisi bo‘lmagan meros hamda murtadlarning mol-mulki — bularning barchasi Bayt al-Molning daromad manbalariga kiradi deb hisoblanadi.
Money taken at the borders of the State from custom duties, income derived from public or State property, inheritance for which there is no inheritor and the assets of the apostates are all considered to be part of the revenue of the Bayt Al-Mal.
Maqola dalili sifatida Umar (ra) dan xabar qilingan rivoyat keltiriladi: musulmonlar harbiy raqiblari savdogarlaridan, ular musulmon savdogarlardan nima olsa, shunga teng miqdorda olishlari haqida. Buni Ibn Abu Shayba "Al-Musannaf" kitobida rivoyat qilgan: "Abu Mijliz dan: Umar Usmon ibn Hunayfni yubordi, u zimmiylarning mollaridan, ular ixtilof qilgan narsadan, har yigirmadan bir dirham solig'ini oldi va Umarga yozdi, Umar rozi bo'lib unga ruxsat berdi. Umar aytdi: Agar harbiy raqiblar bizning oldimizga kelsalar, ulardan qancha olamiz? U javob berdi: Agar siz ularning oldiga borsangiz, ular sizdan qancha oladilar? Ular dedilar: Ondan bir. U dedi: Unda ulardan ham shunchasini ol."
The evidence for the article is what has been reported from Umar (ra) regarding the Muslims taking from the traders of those they were at war with according to what they took from the Muslim traders; it is reported by Ibn Abu Shayba in Al-Musannaf: “from Abu Mijliz – that Omar sent Uthman Bin Hanif who imposed upon the wealth of people of Dhimma that they differed over, a tax of one Dirham from every twenty and wrote to Omar who was content and gave him permission, and he said Omar: How much should we take from the people of war if they come to us? He said: How much do they take from you if you go to them? They said: A tenth. He said: So take the same from them”.