Bismillahir Rahmanir Rahim Islom, uni Alloh (subhanahu va taolo) O'zining Elchisi Muhammad (sollallohu alayhi va sallam)ga nozil qilgan, hayot tizimi va butun dunyo uchun xabar sifatida, uni amalga oshiradigan va dunyoga yetkazadigan Davlatga zarurat bor. Islom bu Davlatni Xilofat davlati deb belgilagan va uni dunyodagi barcha davlatlarning tuzilishidan farq qiladigan o'ziga xos shakl va noyob tuzilmaga ega qilgan. U asos qilib olingan ustunlari, tarkib topgan tuzilmalari, Alloh (subhanahu va taolo)ning Kitobi va Rasulining (sollallohu alayhi va sallam) Sunnatidan olingan konstitutsiyasi va qonunlari bilan boshqa barcha davlatlardan farq qiladi. Bu qonunlar Xalifa va Ummat uchun rioya qilish, amalga oshirish va ularga o'zini bo'ysundirish majburiydir, chunki ular Alloh (subhanahu va taolo)ning Shar'idan bo'lib, odamlarning qonunchiligidan emas. Islom Xilofat davlatiga Ummat ishlarini yuritish vazifasini topshirgan va davlat qo'liga kirgan mablag'larni boshqarish hamda ularni sarflashni, jumladan, fuqarolar ishlariga g'amxo'rlik qilish va da'vatni olib borishni o'z zimmasiga olgan. Ilohiy dalillar davlat moliyaviy daromadlarining manbalarini, ularning turlarini va qanday yig'ilishini bayon qilgan, xuddi shuningdek, bu mablag'lardan foydalanuvchilarni va ular qaysi sohalarga sarflanishini aniqlab bergan.

Bismillah Ar-Rahman Ar-Raheem As Islam, with which Allah (swt) to His Messenger Muhammad (saw), is a system of life, and a message for the whole world, it is absolutely necessary for it to have a State which implements it and carries it to the world. Islam has made this State the Khilafah State, and made it of a distinct form and a unique structure which differs from the structure of all the States in the world. It is different in its pillars upon which it is established, in the structures that it is formed of, in its constitution and laws that are taken from the Book of Allah (swt) and the Sunnah of His Messenger (saw) which are obligatory for the Khalifah and the Ummah to adhere to, implement and restrict themselves to, because they are from the Shar'a of Allah (swt) and not from the legislation of the people. Islam has entrusted the Khilafah State with the duty of taking care of the affairs of the Ummah, and entrusted it to be in charge of administering the funds received by the State and their expenditure such as to look after the affairs of the people of the citizens and the carrying of the Da'wah. The divine evidences have explained the sources of the State's financial revenues, their types and how they are collected, in the same way they clarified the beneficiaries of these funds and the areas over which they are spent.