Davlat xazinasi (Bayt ul-Mol) — davlatning barcha daromadlari va musulmonlarga tegishli barcha xarajatlar uchun mas'ul vakolatli idoradir. Shunga ko'ra, ilohiy qoidalarga muvofiq musulmonlarga haqli bo'lgan, lekin mulkdori belgilanmagan, ammo sarflanadigan soha aniq bo'lgan har qanday mol-mulk — yer, binolar, ma'danlar, pul yoki tovarlar — xazina sarig'ida bo'ladimi yoki yo'qmi, baribir musulmonlar xazinasining haqli mulki hisoblanadi. Xuddi shuningdek, haqdorlari va haqiqiy egalariga sarflanishi lozim bo'lgan, yoki musulmonlar va ularning ishlari manfaatlari uchun yoxud Islom da'vatini olib borish uchun sarflanishi kerak bo'lgan barcha mol-mulk, sarflanganmi yoki yo'qmi, xazina zimmasidadir. Demak, bu o'rinda xazina vakolatli idoradir.

The State Treasury (Bait-ul-Mal) is the competent authority in charge of all the State’s revenues and all the expenditures for which the Muslims are eligible. So every property, be it land, buildings, minerals, money, or merchandise for which the Muslims are entitled, according to the divine rules, but the person entitled for its ownership has not been designated though the area upon which it is spent is determined; such property would be a rightful property of Muslims’ Treasury, regardless of whether it is already in the sanctuary of the Treasury or not. Likewise, every property due to be spent upon its beneficiaries and rightful owners, or in the interests of the Muslims and their affairs, or in carrying the Islamic Daw’ah; all such funds area duty upon the treasury, regardless of whether the funds are spent or not. Therefore, the Treasury in this context, is the competent authority.

"Xazina" atamasi, davlat daromadlari bo'lgan mablag'lar saqlanadigan va ulardan xarajat qilinadigan joyni ifodalash uchun ham ishlatiladi.

The Treasury is also a term used to describe the place where the funds which are the state’s revenues are kept and from which they are spent.

Birinchi bayt ul-mol, ya'ni vakolatli idora tashkil etilishi Allohning (swt) quyidagi oyatni nozil qilganidan keyin bo'lgan: “Ular sendan o'ljalar haqida so'raydilar. Ayt: o'ljalar Allohga (swt) va Rasulga ﷺ tegishlidir; bas, Allohdan (swt) qo'rqinglar, o'zaro munosabatlaringizni to'g'rilanglar va agar mo'min bo'lsangiz, Allohga (swt) va Uning Rasuliga ﷺ itoat etinglar.” [Al-Anfal: 1]

The first Treasury to be established, meaning the competent authority, was after the Revelation of Allah (swt) of the following verse: “They ask you about spoils of war. Say such spoils are at the disposal of Allah (swt) and the Messenger (saw): so fear Allah (swt) and keep straight the relations between yourselves, and obey Allah (swt) and His Messenger (saw) if you do believe.” [Al-Anfal: 1]

Bu oyat Badr jangidan keyin nozil bo'lgan, o'sha paytda musulmonlar o'ljalar yuzasidan tortishib qolishgan edi. Sa'id ibn Jubayr rivoyat qiladi: Men Ibn Abbosdan Al-Anfol surasi haqida so'radim. U dedi: "U Badrda nozil bo'lgan." Badr o'ljalari Abdulloh ibn Jahsh yurishining o'ljalaridan keyin musulmonlar qo'lga kiritgan birinchi mablag' edi. Shunda Alloh (SWT) ularni taqsim qilish qoidasini ko'rsatdi. U o'ljalarni musulmonlarning mulki qildi va Allah elchisi ﷺ ni ularni musulmonlar manfaatiga eng mos deb bilgan tarzda sarflashga vakil qildi. Shunday qilib, ular Baytul-mol mulki edi, musulmonlarning vali esa ularni o'zi manfaatga muvofiq deb bilgan tarzda tasarruf etardi.

This was revealed in the wake of the battle of Badr, when the Muslims engaged in dispute over the spoils of war. Sa’eed Ibnu Jubair reported: I asked Ibnu Abbas regarding the Surah of Al-Anfal. He said: “It was revealed in Badr.” The spoils of Badr were the first funds the Muslims gained after the spoils of Abdullah Ibnu Jahsh expedition, Allah (swt) demonstrated the rule concerning their distribution. He made the spoils the property of the Muslims, and He commissioned the Messenger of Allah (saw) to dispose of them according to what he deemed in the best interest of the Muslims. So they were the property of the Treasury, to be disposed of by the guardian of the Muslims according to what he deemed in their best interest.

Xazina, ya'ni daromadlar saqlanadigan va undan xarajatlar qilinadigan joy, Allohning Elchisi ﷺ hayotlik davrida aniq bir joyga ega emas edi, chunki o'sha paytda daromadlar kam edi va musulmonlar orasida taqsimlanib, ularning ishlariga sarflangandan keyin deyarli hech narsa qolmasdi. Allohning Elchisi ﷺ har bir jangdan keyin o'ljalarni va beshdan bir ulushni (al-Xums) taqsimlar edi. U ﷺ mablag'larni taqsimlashni yoki ularni haqli toifalarga sarflashni kechiktirmas edi. Allohning Elchisi ﷺ kotibi bo'lgan Xanzala ibn Sayfiy rivoyat qiladi: "Allohning Elchisi ﷺ menga dedi: "Menga hamroh bo'l va hamma narsani eslatib tur, uch kundan ko'p bo'lmagan muddatda". U ﷺ shunday dedi: "Shunday qilib, men uch kun davomida u zotga olgan har qanday mablag', taom yoki pulni eslatib turdim. Shunday qilib, Allohning Elchisi ﷺ hamma narsani sarflab bo'lmaguncha tunamas edi". Ko'pincha mablag'lar o'sha kuni taqsimlanardi. Al-Hasan ibn Muhammad rivoyat qilishicha, Allohning Elchisi ﷺ mablag'ni kun oxirigacha yoki tunga qoldirmas edi: "ya'ni, agar u ﷺ uni ertalab olsa, peshingacha taqsimlar edi, agar kechqurun olsa, uni sarflar va tunga qoldirmas edi". Shuning uchun joyda yoki hisobda saqlanishi kerak bo'lgan jamg'arilgan mablag'lar hech qachon bo'lmagan.

As for the Treasury, meaning the place where the revenues are kept and from which expenses are spent, this did not have a specific place during the lifetime of the Messenger of Allah (saw) , for at that time, the revenues were limited and there was hardly anything left after what had been distributed amongst the Muslims and spent in looking after their affairs. The Messenger of Allah (saw) used to distribute the spoils and the fifths (Al-Khums) at the end of each battle. He (saw) would not delay the distribution of the funds or spending them to their eligible categories. Hanzalah Ibnu Sayfi, who was a clerk to the Messenger of Allah (saw) , reported: “The Messenger of Allah (saw) said to me: “Accompany me and remind me of everything, for no later than three days.” He (saw) said: ‘so I kept on reminding him for three days about any fund or food or any money I received.’ So the Messenger of Allah (saw) would not spend the night except after the disposed of everything.’” Most of the time, the funds used to be distributed on the same day. Al-Hassan Ibnu Muhammad (saw) reported that the Messenger of Allah (saw) never used to keep any fund till late in the day or overnight, “i.e. if he (saw) received it in the morning, he would distribute before noon, and if he received it in the evening he would spend it and would not keep it overnight.” Therefore, there never used to be any saved funds that needed to be kept in a place or on record.

Bu holat Allohning Elchisi ﷺ hayotlari davomida ham davom etdi. Abu Bakr xalifa etib tayinlanganidan so'ng, xalifaligining birinchi yilida ham shu yo'ldan bordi. U turli hududlardan kelgan har qanday mablag'ni Allohning Elchisi ﷺ masjidiga olib kelib, haqli kishilar o'rtasida taqsimlardi. Bu ishda o'z o'rinbosari etib Abu Ubayda ibn al-Jarrohni tayinladi. Abu Ubayda bu lavozimni egallaganida unga dedi: "Men sizning nomingizdan mablag'larni nazorat qilaman." Biroq Abu Bakr xalifaligining ikkinchi yilida xazina uchun boshlang'ich joy o'rnatdi: uyidagi bir joyni Madinaga kelgan mablag'larni saqlash uchun ajratdi va bularning hammasini musulmonlarga va ularning ishlariga sarflardi. Abu Bakr vafot etib, Umar xalifa etib tayinlangach, u ishonchli kishilarni yig'di va Abu Bakrning uyiga kirdi. U xazinani ochdi va bir xalta ichidan tushib qolgan yagona dinorni topdi. Umar xalifaligi davrida fathlar kuchayib, musulmonlar Kisro (forslar) va Qaysar (rimliklar) yerlarini zabt etganlarida, mablag'lar ko'payib Madinaga oqib keldi. Shunda Umar ular uchun alohida uy ajratdi. Ularga hisob daftarlari tayinladi, hisobchilar tayinladi, ulardan nafaqalar ajratdi va qo'shinni jihozladi. Shu bilan birga, unga kelgan o'ljaning beshdan bir qismini ba'zan masjidga qo'yib, kechiktirmasdan taqsimlab yuborardi. Ibn Abbos rivoyat qiladi: "Umar meni bir marta chaqirdi. Men borganimda u oltin xuddi somon kabi to'kilib yotgan bir gilam oldida o'tirgan edi. U dedi: "Kel, o'z xalqingga bo'lib ber. Alloh subhanahu va taolo Uning Elchisiga ﷺ va Abu Bakrga bu narsani nima uchun bermaganini va menga bergenini yaxshi biladi." U buni yaxshilik uchun qildimi yoki yomonlik uchunmi?" Abdurahmon ibn Avf rivoyat qiladi: "Umar bir kuni peshin paytida meni chaqirdi. Men uning oldiga bordim. Uyiga kirganimda u meni qo'limdan ushlab, bo'laklar bir-birining ustiga taxlangan bir xonaga olib bordi." Keyin u dedi: “Endi Al-Xattob oilasi Allohning (SWT) huzurida xor bo‘ldi. Alloh (SWT) haqqi, agar biz bunga sazovor bo‘lsak, Alloh (SWT) buni mening ikki hamrohimga bergan bo‘lardi va ular bu masalada ortidan ergashishim uchun menga yo‘l ko‘rsatgan bo‘lardilar..” Abdurahmon dedi: “Uning olib kelgan narsasini ko‘rganimda, unga dedim: ‘O‘tiring, ey mo‘minlarning amiri, o‘ylab ko‘raylik.’ U dedi: ‘O‘tirdik, Madina xalqini, Allohning (SWT) yo‘lidagi mujohidlarni va Allohning Elchisi ﷺ ning xotinlarini yozdik, so‘ngra boshqalarni yozdik.’”

This state of affairs continued during the lifetime of the Messenger of Allah (saw) . When Abu Bakr was appointed Khalifah, he continued on that course in the first year of his Khilafah. He used to bring any funds that reached him from any region to the mosque of the Messenger of Allah (saw) and distribute them among those entitled. He appointed Abu Ubaidah Ibnul Jarrah as his deputy in this matter. Abu Ubaidah said to him, when he held this post: I will look after the funds on your behalf. Abu Bakr however did in the second year of the khilafah establish a starting point for the treasury, where he assigned a place in his house to place in the funds which came to Madinah, and he used to spent all of that on the Muslims and their affairs. When Abu Bakr died and ‘Umar was appointed Khalifah , he gathered the trustees and entered Abu Bakr’s house. He opened the treasury and found one single Dinar which had fallen from a sack. When the conquests had intensified during the Khilafah of ‘Umar, and the Muslims conquered the lands of “Kisra” (Persians) and “Qaysar” (Romans), the funds increased and poured into Madinah, so ‘Umar designated a house for them. He set down for them account books and appointed accountants, allocated grants from them and equipped the armed forces, though he used to sometimes place the fifths of the spoils that reached him in the mosque and distribute them without delay. Ibnu Abbas reported: “Umar once summoned me, and when I got there he was sitting before a rag with the gold scattered over it like hay. He said: Come on and divide among your folk, for Allah (swt) knows best why He did hold this from His Messenger (saw) and Abu Bakr and He gave it to me?, Did he want good or bad by this?” Abdul Rahman Ibnu Auf reported: “Umar summoned me once at noon, so I went to him. When I entered his home, he took me by the hand and led me to a room where the parcels were stacked on top of each other. He then said: “Now the family of Al-Khattab became lowly before Allah (swt), by Allah (swt) if we were to be honoured by this, Allah (swt) would have given it to my two companions and they would have set for me a precedent to follow them in this matter..” Abdul Rahman said: “When I saw what he has brought I said to him. ‘Sit down O Amir of the believers, and let us think.’ He said: ‘we sat down, we wrote down the people of Madinah, we the Mujahideen in the way of Allah (swt) and the wives of the Messenger of Allah (saw) and then we wrote the others.’”.

Shunday qilib, musulmonlar doimiy bir xazinaga ega bo‘ldilar: u yerda mablag‘lar to‘planar, hisob-kitob daftarlari yuritilar, ulardan imtiyozlar berilar va mablag‘lar haqdorlariga to‘lab berilardi.

Thus, the Muslims turned to have an established Treasury where the funds were collected, the books of record were kept, from which the grants were given and the funds were paid to their beneficiaries.