Xazinaning hisob-kitob daftarlari (devonlari) ikki asosiy bo‘limdan iborat. Birinchisi xazinaning daromadlari va unga qarzdor bo‘lgan mablag‘larga taalluqli. Ikkinchisi esa xarajatlar va xazina haqdorlarga to‘lashi lozim bo‘lgan mablag‘larga taalluqli.

The Treasury’s account books (Diwans) consist of two main divisions. The first one deals with the Treasury’s revenues and the funds owed to it. The second deals with the expenditure and the funds which the Treasury is liable to pay to the rightful owners.

Bu quyidagi devonlarni o'z ichiga oladi, mablag'lar turiga ko'ra.

This includes the following Diwans according to the type of funds.

Ushbu Devon davlat daromadlari qayd etilib, yozib boriladigan joy bo‘lardi. Bu mablag‘lar barcha musulmonlar haqli ravishda ega bo‘ladigan umumiy o‘ljalar bo‘lardi. Shuningdek, bu Devonga musulmonlar ba‘zi hollarda to‘lashga majbur bo‘lishi mumkin bo‘lgan barcha soliq daromadlari ham kiritilardi, agar daromadlar Baytul-mol zimmasidagi xarajatlarni qoplashga yetarli bo‘lmasa. Bu soliqlar davlat xodimlariga mukofot sifatida yoki barcha musulmonlarning umumiy manfaati va ishlari uchun xizmat tariqasida to‘lanishi mumkin edi. Baytul-moldagi maxsus joy Devonning mablag‘lari uchun ajratilgan bo‘lib, ular boshqa mablag‘lar bilan aralashtirilmasdi. Chunki bunday mablag‘lar musulmonlarning ishlarini yuritish va ularning umumiy manfaatlari yo‘lida, Xalifaning fikri va ijtihodiga ko‘ra sarflanadi.

This Diwan would be the place where the records of the State’s revenues are kept and recorded. These funds would be the general booties for which all Muslims would be entitled. This Diwan would also include all the revenues from taxes, which the Muslims could in some cases be liable to pay, in case the revenues are not sufficient to cover the expenditures due on the Treasury. These taxes could be due as recompense for the State’s employees, or as service for the common interest and affairs of all the Muslims. A special place within the treasury is assigned for the funds of the Diwan, without being mixed with other funds. This is because such funds are spent in looking after the Muslims affairs and in their common interests, according to the opinion and Ijthihad of the Khalifah.

Diwan ul-ғanoim va xaroj idoralari, uning daromadlari va unga tegishli mablag'lariga ko'ra tashkil etilgan, quyidagilardan iborat:

The departments of the Diwan of booties and Kharaj, set up according to its revenues and funds due to it, consists of the following:-.

a) Urush o‘ljalari bo‘limi (Al-g‘anaim): Bu bo‘limga urush o‘ljalari, talon-taroj qilingan mol-mulk, o‘ljalar va beshdan bir ulush kiradi.

a) The department of war booties (Al-ghana’im): This includes the war booties, spoils, booties and the fifth.

b) Xiroj (yer solig'i) bo'limi.

b) The Department of land tax (Kharaj).

c) Yer bo‘limi: Bunga kuch bilan zabt etilgan yerlar, ushriyya yerlari, sawafi, davlat mulklari, jamoat mulki bo‘lgan yerlar va himoyalangan yerlar (al-Hima) kiradi.

c) The Department of Lands: This includes the lands conquered by force, the tithe lands (Ushriyyah), the Sawafi, the States properties, public property lands and the protected lands (Al-Hima).

Bu devon bo‘lib, unda jamoat mulklarining mablag‘lari saqlanadi va hisobga olinadi: tadqiqot, izlanish, qazib olish, savdo-sotiq bilan bog‘liq mablag‘lar, shuningdek barcha daromad va xarajatlar. Xazinada jamoat mulklari mablag‘lari uchun alohida joy ajratilgan bo‘lib, bu mablag‘lar boshqa mablag‘lar bilan aralashtirilmaydi, chunki ular barcha musulmonlarning mulkidir. Xalifa bunday mablag‘larni o‘z fikri va Shariat qoidalari doirasidagi ijtihodiga ko‘ra, musulmonlar manfaatiga muvofiq deb hisoblagan tarzda sarflaydi.

It is the Diwan where the funds of public properties are kept and recorded, in terms of research, exploration, mining, marketing, as well as all revenues and expenditure. A special place is reserved for the public properties funds within the Treasury, where these funds are not mixed with other funds, for they are the property of all the Muslims, The Khalifah would spend such funds according to what he deems in the interest of the Muslims following his own opinion and Ijtihad within the Shari’ah rules.

Davlat mulki Devonining bo‘limlari mablag‘ turlariga va ularni tashkil etish zaruratiga ko‘ra tuziladi. Ular quyidagilardir: a) Neft va gaz bo‘limi.

The Departments of the Diwan of public property are set up following its types of funds and according to the need to set them up. These would be as follows:- a) The Department of oil and gas.

b) Elektr energiyasi bo‘limi.

b) The Department of electricity.

c) Minerallar boshqarmasi.

c) The Department of minerals.

d) Dengizlar, daryolar, ko‘llar va buloqlar bo‘limi.

d) The Department of seas, rivers, lakes and springs.

e) O‘rmonlar va yaylovlar boshqarmasi.

e) The Department of forests and grazing lands.

f) Himo (qo'riqlangan yerlar) bo'limi (Al-Hima).

f) The Department of protected lands (Al-Hima).

Zakot majburiy fondlari saqlanadigan va qayd etiladigan devon aynan shudir. Ushbu devonning turli bo‘limlari majburiy zakot fondlarining turiga qarab tashkil etiladi, ular quyidagilardir:

It is the Diwan where the obligatory Zakat funds are kept and recorded. The various departments of this Diwan are set up following the type of the obligatory Zakat funds, and they are:

a) "Pul mablag'lari va tijorat mollari" zakot bo'limi.

a) The Department of “monies and commercial goods” Zakat.

b) Ekin va meva zakoti bo‘limi.

b) The Department of crop and fruit Zakat.

c) Tuya, sigir va qoʻy-echki zakoti boʻlimi. Zakot mablagʻlari Xazinada alohida joyda saqlanadi va hech qanday boshqa turdagi mablagʻlar bilan aralashtirilmaydi. Buning sababi shuki, Alloh (SWT) Qur'onda zakotga haqli boʻlganlarni sakkiz toifada cheklab qoʻygan. U (SWT) shunday deydi:

c) The Department of camels, beef, and sheep Zakat. The Zakat funds are kept in a separate place within the Treasury, and they are not mixed with any other type of fund. This is because Allah (swt) has restricted those entitled to Zakat in the eight categories, He (swt) mentioned in the Quran: He (swt) says:

"Darhaqiqat, sadaqalar faqat fuqaro, miskinlar, ularni yig'ishga mas'ul bo'lganlar, qalblari yaqinlashtirilishi kerak bo'lganlar, qullar, qarzdorlar, Alloh yo'lidagilar va yo'lovchilar uchundir" (Sadaqalar). [At- Tauba: 60]

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At- Tauba: 60]

Shuning uchun zakot mablag'larini boshqa biror toifaga ajratish harom qilinadi.

It is therefore forbidden to allocate the Zakat funds to any other category.

Birinchi bo'lim bo'yicha shu bilan tugadi. Ikkinchi bo'lim esa xarajatlar tomoniga va xazinada to'lanishi lozim bo'lgan mablag'larga tegishli bo'lib, quyidagi devonlar, bo'limlar, idoralar va huquqqa ega organlarning barcha xarajatlarini o'z ichiga oladi:-

That was as far as the first Division was concerned. As far as the second Division which is related to the expenditure side and to the funds which are due on the Treasury, this includes all the expenditure of the following Diwans, Departments, Offices and eligible bodies:-

Bu quyidagilarni o'z ichiga oladi:

This includes:

a) Dor ul-Xilofa.

a) Dar ul-Khilafah.

b) Maslahatchilar idorasi.

b) The consultants’ office.

c) Vakil yordamchisining idorasi.

c) The Delegated Assistant’s office.

d). Ijroiya kotibining (Executive Assistant) xonasi.

d). The Executive Assistant’s office.

Jihod bo'limining amiri.

a) The Amir of Jihad’s Department.

b) Valiylar bo‘limi.

b) The Walis’ Department.

c) Sudyalar bo‘limi.

c) The Judges’ Department.

d) Turli davlat idoralari, muassasalari va tegishli umumiy xizmatlar bo‘limi.

d) The Department of various government agencies, offices and related general utilities.

Bu joy xalifa muhtoj deb hisoblagan shaxslar, masalan, kambag'allar, muhtojlar, qarzdorlar, yo'lovchilar, dehqonlar, sanoatchilar va boshqalar hamda xalifa musulmonlarning umumiy manfaati uchun mablag' berish lozim deb bilgan kishilar ro'yxati yuritiladigan joy bo'ladi. Ushbu uchta devonning xarajatlari o'ljalar va xiroj devonining daromadlari hisobidan qoplanadi.

This would be the place where the records of whom the Khalifah deems eligible for funds, such as the poor the needy, the indebted, the wayfarers, the farmers, the industrialists and others, as well as those whom the Khalifah considers it to be in the common interest of the Muslims to give them funds. These three Diwans’ expenditure will be covered by the revenues from the Diwan of booties and Kharaj.

Bu quyidagilarni o'z ichiga oladi:

This includes:

a) Qurolli kuchlarning Devoni: ularning tashkil etilishi, shakllanishi, jihozlanishi va o'qitilishini qamrab oluvchi.

a) The Diwan of the Armed forces covering their establishment, formation, equipment and training.

b) Qurollanish bo‘limi.

b) The Department of armament.

c) Qurol-yarog' sanoati bo'limi.

c) The Department of weapons industry.

Ushbu Devon (diwan) xarajatlari Devonlarning birinchi bo‘limi daromadlari hisobidan qoplanar edi. Shunday qilib, u o‘lja (ǧanīma) va xaroj daromadlaridan moliyalashtirilardi, chunki bu Devon Baytulmolning qaytariladigan va qaytarilmaydigan majburiyatlari tarkibiga kiradi. U shuningdek, davlat mulklaridan olinadigan himā (himoyalangan mulk) daromadlari hisobidan ham moliyalashtirilardi. Shuningdek, u sadaqot Devonining daromadlari hisobidan ham moliyalashtirilardi, chunki u oyatda zikr etilgan sakkiz toifadan iborat: { Sadaqalar faqat fuqarolar, miskinlar, ularni yig‘ish uchun ishlayotganlar, dilləri ulfat topishi kerak bo‘lganlar, qullarni ozod qilish, qarzdorlar, Allohning yo‘lida va yo‘lda qolganlar uchundir. }

The expenditure of this Diwan would be covered by the revenues of the first Division of Diwans. So it would be funded by the revenues from the booties and the Kharaj, for this Diwan is part of the recoverable and irrecoverable liabilities of the Treasury. It would also be funded from the Hima (protected properties) revenues raised from public properties. It would also be funded from the revenues of the Diwan of Sadaqat, for it forms part of the eight categories mentioned in the verse:

"Darhaqiqat, sadaqalar faqat fuqaro, miskinlar, ularni yig'ishga mas'ul bo'lganlar, qalblari yaqinlashtirilishi kerak bo'lganlar, qullar, qarzdorlar, Alloh yo'lidagilar va yo'lovchilar uchundir" (Sadaqalar). [At- Tauba: 60]

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At- Tauba: 60]

Agar mablag' mavjud bo'lsa, bular Sadaqat devoni daromadlaridan qoplanadi.

These are covered by the Diwan of Sadaqat revenues if funds were available.

Bular davlat mulkining daromadlaridan, xalifaning ijtihodiga ko‘ra va Shar’iy qoidalar doirasida qoplanadi.

These are covered by the public property’s revenues, according to the Khalifah’s opinion and within the Shar’a rules.

Bunga musulmonlar to'satdan duch kelishi mumkin bo'lgan barcha narsalar kiradi, masalan zilzilalar, toshqinlar, ocharchiliklar va boshqalar. Favqulodda holatlar o'ljalar va xarojning Devoni hamda davlat mulkining Devoni daromadlari hisobidan qoplanadi. Agar bu ikki Devonda yetarli mablag' bo'lmasa, mablag' musulmonlardan yig'iladi.

This includes all what the Muslims may suddenly face, such as earthquakes, floods, famines etc… Emergencies are covered by revenues from the Diwan of booties and Kharaj, and from revenues of the public property’s Diwan. If these two Diwans did not hold sufficient funds, funds would be raised from the Muslims.

Umumiy devon (byudjet) davlatning kelgusi byudjetini tayyorlash uchun mas'uldir. Bu devon Xalifaning fikriga ko'ra davlat daromadlari va xarajatlarini taxmin qilish, umumiy va haqiqiy daromadlar hamda xarajatlarni o'sha byudjet bilan solishtirish, shuningdek davlatning umumiy daromadlari va uning haqiqiy xarajatlarini nazorat qilish vazifasini bajaradi. Ushbu devon Dor ul-Xilofa qoshida faoliyat yuritadi.

The Diwan of the general (budget is responsible for the preparation of the future budget of the State, according to the Khalifah’s opinion, in terms of estimating the State’s revenues and expenditure, comparing the overall and real revenues and expenses with that budget, and monitoring the total revenues of the State and its real expenditure. This Diwan would be affiliated to the Dar ul- Khilafah.

Bu davlat mablag'larining barchasini nazorat qilish, ya'ni davlatning mavjud mablag'larini, kreditlarini, daromadlarini va xarajatlarini hisobga olishni amalga oshiradi, bu mablag'lar allaqachon yig'ilganmi yoki yig'ilishi kerakmi, farqi yo'q.

This is in charge of controlling all the State’s funds, i.e. accounting its existing funds, its credits, revenues and expenditures, be it those already collected and those due for collection

Bu organ davlat mablag'lari va uning muassasalarining barcha balanslarini tekshirish va nazorat qilish, mavjud aktivlar, xarajatlar, daromadlar va sarflarning aniq miqdorini ta'minlashni o'z zimmasiga oladi. Shuningdek, bu mablag'larni yig'ish va sarflash bilan bog'liq mansabdor shaxslarning hisobdorligini ta'minlaydi. Bundan tashqari, ma'muriy masalalar yuzasidan barcha devonlar, davlat idoralari va xodimlarni nazorat qiladi va ularning hisobdorligini ta'minlaydi.

This takes charge of reviewing and checking all the balance sheets of the State’s funds and its administrations, making sure of the exact amount of the existing assets, expenses, revenues and expenditure. It also takes charge of accounting the officials in relation to the collection and spending of those funds. It also monitors and accounts all the Diwans, the State departments and employees regarding the administrative matters.

Bular Xilofat davlatining moliyasidagi devonlarning qisqa va umumiy tavsifidir. Ularning joriy etilishiga kelsak, ular ma’muriy uslublar va amalni bajarish vositalaridan biridir. Payg‘ambar ﷺ ma’muriyatni o‘zi boshqargan va buning uchun kotiblar tayinlagan, moliya yoki boshqa masalalarga oid bo‘lsin. Biz avval “Birinchi tashkil etilgan devon” mavzusida Payg‘ambar ﷺ moliyaviy ishlar uchun kotib qilib tayinlagan kishilarni zikr qilgan edik. Bundan tashqari, anfol, g‘anima va fay’ (o‘ljalar va boyliklar), shuningdek jizya va xarojning joiz ekanini, ular kofirlardan musulmonlar uchun halol daromad ekanini ko‘rsatadigan oyatlar va hadislar, zakotning farz ekanini va uning kimlarga berilishini bildiruvchi oyatlar va hadislar hamda jamoat mulkini ko‘rsatuvchi dalillar — bularning barchasi bu mablag‘larni yig‘ish, saqlash, qayd etish, sanash va tasarruf qilish imkonini beruvchi ma’muriy tizimlarni tashkil etishni zarur qiladi. Bunday ma’muriy uslublar asldan kelib chiqqan tarmoq bo‘lib, ular o‘sha aslning bir qismi hisoblanadi va mubah ishlar jumlasiga kiradi. Xalifa bu mablag‘larni yig‘ish, nazorat qilish, saqlash, taqsimlash va sarflash uchun zarur deb hisoblagan usulni qabul qilishga haqli. Devonlarning tashkil etilishi va ularning qabul qilinishi Xulafoi Roshidin davrida sodir bo‘lgan va bunga sahobalar guvoh bo‘lib, ular buni inkor etmagan hamda bundan voz kechmagan.

These are briefly and in general the Diwans of the Khilafah State’s finance. As for the evidence about their establishment, they are one of the administrative styles and means to carry out the action of. The Prophet (saw) , had dealt with the administration by himself and he appointed secretaries for it, whether in matters related to the finance or others. We said before, in the subject of the “First Established Diwan”, those whom the Prophet (saw) appointed as secretaries for the financial matters. Besides, the verses and the Ahadith which indicate the permissibility of the Anfal, the Ghana’im and Al Fai’ (booties and spoils) as well as the Jizya and the Kharaj, and which also indicate that they are a legitimate gain for the Muslims from the disbelievers, in addition to the verses and Ahadith which indicate the obligation of Zakat and to whom it should be allocated and which also indicate the public property, all this necessarily allows the setting up of administrative systems which would allow these funds to be collected, kept, recorded, counted and disposed of. These administrative styles would be a branch derived from the origin, thus they would be part of it and they would be part of the permitted (Mubah) actions. The Khalifah would be entitled to adopt them in which way he deems necessary to collect, control, safeguard, distribute and spend these funds. The setting up of the Diwans and their adoption took place in the time of the Khulafa’a ur-Rashidoon and this was witnessed by the Sahabah who did not object or disown such action.