Bayt ul-Mol xarajatlari oltita tamoyilga asoslanadi:

The expenditures of the Bait ul-Mal are based upon six principles:

1. Xazina ishonchli saqlovchi sifatida ish yuritadigan xarajatlar, ya’ni zakot mablag‘lari. Bular mavjud bo‘lganda haqdorlarga to‘lanadi. Agar mablag‘lar zakot bo‘limida xazinaga mavjud bo‘lsa, ular Qur’onda ularning haqqi sifatida zikr qilingan sakkiz toifadan bo‘lganlarga to‘lanadi. Bu mablag‘lar ularga to‘lanishi shart. Ammo agar bu mablag‘lar mavjud bo‘lmasa, bu haqdorlarga to‘lovni bekor qiladi; ya’ni agar mablag‘lar zakot bo‘limida xazinaga mavjud bo‘lmasa, unda sakkiz toifaning hech biriga zakot mablag‘laridan pul berilmaydi va davlat zakot undirilguncha biror pul qarz olishga majbur bo‘lmaydi.

1. The expenditures for which the Treasury acts as custodian, and these are the Zakat funds. These will be paid to those eligible subject to availability. If the funds were available to the Treasury in the Zakat section, they would be paid to those among the eight categories mentioned in the Qur’an as their right. These funds must be paid to them. However, if these funds were not available, this waives their payment to those eligible; i.e. if the funds were not available to the Treasury in the Zakat section, then none of the eight categories would be given any money from the Zakat fund and the State would not have to borrow any money pending the levying of Zakat.

2. Xazinaga "i'aanah", ya'ni moliyaviy yordam va jihod vazifasini bajarish yuzasidan to'lanishi lozim bo'lgan xarajatlar: muhtojlarga, kambag'allarga va yo'lovchiga sarflash hamda jihodga sarflash kabilar. Bu xarajatning haqqoniyligi mavjudlikka bog'liq emas, chunki u xazinada mablag' bor-yo'qligidan qat'i nazar, albatta ado etilishi kerak bo'lgan haqdir. Shunga ko'ra, agar mablag' mavjud bo'lsa, uni darhol to'lash kerak. Agar mablag' mavjud bo'lmasa va to'lovni kechiktirish jiddiy mashaqqatga olib kelishi xavf qilinsa, davlat musulmonlardan undirilguncha pulni darhol qarzga olishi va keyin uni qaytarishi lozim. Agar mashaqqat yuzaga kelishi xavf qilinmasa, "To'lov osonlik vaqtigacha kechiktiriladi" degan qoida qo'llanadi. Demak, mablag' yig'ilib, undirilguncha to'lov kechiktiriladi va shundan so'ng haqli kishilarga to'lab beriladi.

2. The expenditures which are due on the Treasury by way of “I’aalah” i.e. financial support and with regard to undertaking the duty of Jihad; such as spending on the destitute, the indigent and the traveller, and such as the spending on Jihad. The eligibility of this expenditure is not subject to availability, for it is a right that must be fulfilled whether funds were available to the Treasury or not. Hence, if the funds were available, they must be paid at once. However, if the funds were not available and if it were feared that a serious hardship would be caused by delaying the payment, the State should borrow the money at once, pending its collection from the Muslims, and then pay it back. If it were not feared that a hardship would be caused, then the principle: “It is delayed to the time of ease” would apply. Hence, payment would be deferred until the funds are levied and then they would be paid to those eligible.

3. Xarajatlar, ular Xazinaga "badal", ya'ni mukofot yoki haq sifatida yuklatiladi; ya'ni mablag' davlatga xizmat ko'rsatgan kishilarga qarzdir, ular o'z xizmatlari evaziga pul olgan bo'ladilar, masalan, askarlar, davlat xizmatchilari, sudyalar, o'qituvchilar va shunga o'xshashlarning maoshlari. Shu sababli, bunday to'lovlar ham mavjudlikka bog'liq emas. Bular mablag' mavjud yoki mavjud emasligidan qat'i nazar, albatta ado etilishi lozim bo'lgan huquqlardir, ya'ni mablag' Xazinada bo'lganmi yoki yo'qmi, bundan qat'i nazar. Agar mablag' mavjud bo'lsa, u zudlik bilan to'lanishi kerak; agar mavjud bo'lmasa, davlat musulmonlardan kerakli miqdorni olish orqali uni ta'minlashga majbur. Agar to'lovni kechiktirish jiddiy qiyinchilikka olib kelishi xavf ostida bo'lsa, davlat musulmonlardan undirilguncha pul qarz olishi va keyin uni qaytarishi kerak. Agar qiyinchilik yuzaga kelishi xavfi bo'lmasa, u holda "Qulaylik vaqtigacha kechiktiriladi" degan qoida qo'llanadi. Demak, to'lov mablag' undirilguncha kechiktiriladi, so'ngra haqli kishilarga to'lanadi.

3. The expenditures which are due upon the Treasury by way of “Badal” i.e. recompense or allowance, meaning that the funds are owed to people who rendered a service to the State, they took money for their services; such as the salaries of soldiers, civil servants, judges, teachers and the like. Hence, such payments are also not subject to availability. These are rights that must be fulfilled regardless of availability or scarcity i.e. whether the funds were available in the Treasury or not. If the funds are available, they should be paid immediately; if they are not available, the State would be obliged to make them available by taking whatever is needed from the Muslims. If it is feared that a serious hardship would be caused by delaying the payment, the State should borrow the money at once, pending its collection from the Muslims and then pay it back. If it were not feared that a hardship would be caused, then the principle: “It is delayed to the time of ease” would apply. Hence, payment would be deferred until the funds are levied and then they would be paid to those eligible.

4. Byudjetdagi xarajatlar, ularning to‘lovlari “Maslaha” ya’ni umumiy manfaat va “Irfaq” ya’ni jamoat xizmatlari yo‘li bilan amalga oshiriladi, ammo qaytim (daromad) evaziga emas; boshqacha aytganda, bu to‘lovlar daromad yoki foyda keltirmaydigan ko‘plab jamoat xizmatlariga sarflanadi, masalan: yo‘llar, suv ta’minoti, masjidlar, maktablar, shifoxonalar va mavjudligi zarur deb hisoblangan hamda yo‘qligi ummatga qiyinchilik tug‘diradigan boshqa shunga o‘xshash xizmatlar. Shu sababli, bu xizmatlar uchun to‘lov mablag‘lar mavjudligiga bog‘liq emas. Aksincha, mablag‘ bor yoki yo‘qligidan qat’i nazar, ular majburiy majburiyat hisoblanadi. Demak, agar Xazinada pul mavjud bo‘lsa, u shu xizmatlarga sarflanishi kerak; agar Xazinada pul bo‘lmasa, mas’uliyat ummatga o‘tadi, ya’ni bunday loyihalar uchun kerakli moliyaviy mablag‘ ummatdan yig‘iladi va shundan so‘ng Xazina bu loyihalarga xarajat qiladi. Chunki qaytimsiz, umumiy manfaat yo‘lidagi va to‘lanmasligi qiyinchilik keltiradigan har qanday xarajat mablag‘ mavjud bo‘ladimi yoki yo‘qmi, baribir majburiy xarajat hisoblanadi. Agar Xazinada pul bo‘lsa, bu xizmatlarga sarflash davlat zimmasidagi burch bo‘ladi va bu majburiyat musulmonlardan soqit bo‘ladi. Lekin agar pul bo‘lmasa, uni Xazinaga yetkazib berish ularning zimmasiga tushadi va shu sababli bu Xazina uchun majburiy xarajatga aylanadi.

4. The expenditures that are due on the Treasury, and whose payments are due by way of “Maslaha” i.e. welfare and “Irfaq” i.e. public utilities, however without recompense; in other words the payments are spent on a host of utilities without any returns or revenues, such as roads, water services, mosques, schools, hospitals and any other similar utility whose availability is considered a necessity and whose non availability would cause hardship to the Ummah. Hence, the payment for these utilities is not subject to availability of funds. Rather they are an obligatory liability regardless of availability or scarcity. So, if the cash were available to the Treasury, it should be then spent on these utilities; and if it were not available in the Treasury, the onus would be shifted to the Ummah; thus whatever is required for such projects in terms of finance would be collected from the Ummah in order to meet the costs, then the Treasury would spend on these projects. This is because any expenditure by way of welfare and without a return, and whose non-payment would cause a hardship would be a binding expenditure whether the funds are available or not. If the cash was available to the Treasury, it becomes a duty upon the State to spend on these utilities and the duty would be waived off the Muslims, But if it was not available, then the onus would be on them to provide it for the Treasury and consequently it becomes a compulsory expenditure on the Treasury.

5. Xazinaga zimmasida bo‘lgan, to‘lovlari “maslaha” (jamoat manfaati) va “irfoq” (jamoat xizmatlari) yuzasidan lozim bo‘ladigan, hech qanday evaziga bo‘lmagan xarajatlar; ammo ularning yo‘qligi ummatga mashaqqat keltirmaydigan xarajatlar, masalan, yo‘l mavjud bo‘lganda yana bir yo‘l qurish, boshqa kasalxona mavjud bo‘lib, yetarli xizmat ko‘rsata oladigan bo‘lsa, yana bir kasalxona qurish, yoki odamlar yaqin atrofdan muqobil yo‘l topa oladigan yo‘l qurish yoki shunga o‘xshash ishlar. Bunday holatda, bunday loyihalarga sarflash faqat mablag‘ mavjudligiga bog‘liq bo‘ladi. Shunday ekan, agar xazinada mablag‘ bo‘lsa, ular shunday loyihalarga sarflanishi kerak; aks holda, xazinaning bunday xarajatni amalga oshirish majburiyati soqit bo‘ladi va musulmonlar bunday loyihalarning xarajatlarini qoplashga majbur bo‘lmaydi, chunki mohiyatan ular musulmonlarga farz emas.

5. The expenditures that are due upon the Treasury, and whose payments are due by way of “Maslaha” i.e. welfare and “Irfaq” i.e. public utilities, and without recompense; however, the scarcity of which would not cause hardship to the Ummah, such as the building of another road while a road exists, or the building of a hospital while another exists and is capable of providing adequate service, or the building of a road for which people can find an alternative road nearby or anything similar. In this case, the spending on such projects would be subject to availability only. Hence, if the funds were available to the Treasury, they should then be spent on such projects; otherwise, the duty of such expenditure on the Treasury would be waived and the Muslims would not be obliged to meet the costs of such projects, because in essence, they are not obligatory upon the Muslims.

6. Favqulodda holatlarda, masalan, ocharchilik, suv toshqini, zilzila yoki dushman hujumi sababli Baytu-l-mol zimmasidagi xarajatlar. Bunday xarajatlarni to'lash mablag' mavjudligiga bog'liq emas; aksincha, mablag' mavjud yoki yetishmasligidan qat'i nazar, bunday pulni ta'minlash davlat zimmasidadir. Agar naqd pul mavjud bo'lsa, u darhol to'lanishi kerak; agar mavjud bo'lmasa, majburiyat musulmonlar zimmasiga o'tadi. Bunday holda pul musulmonlardan darhol undiriladi va ulardan foydalanish uchun Baytu-l-mol xazinasiga kiritiladi. Agar pulni undirishning kechikishi og'irlik tug'dirishi mumkin, deb xavf qilinsa, davlat bunday holda zarur mablag'ni qarzga olishi, uni Baytu-l-mol ixtiyoriga qo'yishi, so'ngra haqdorlarga darhol to'lashi va qarzni keyinchalik musulmonlardan yig'ilgan mablag' hisobidan uzishi kerak.

6. The expenditures that are due upon the Treasury by way of emergency, such as famine, flood, earthquake or attack by an enemy. The payment of such expenditure is not subject to availability; rather the onus is upon the State to provide such money regardless of availability or scarcity. If the cash is available, it should be paid immediately, and if it was not, then the obligation would shift to the Muslims; in this case the money should be levied from the Muslims at once and it should be placed in the Treasury in order to spend on them. If it was feared that a delay in levying the money could cause hardship, the State must in this case borrow the necessary money and place it at the disposal of the Treasury, then pay out the money at once to those eligible and pay off the debt from what it collects from the Muslims later.