国家预算有由伊斯兰教法规则确定的固定章目。至于预算的各个部分、分配给每个部分的金额，以及这些金额所涵盖的各项事务，则交由哈里发的意见与其伊智提哈德（独立判断）来决定。

The budget of the State has permanent chapters determined by Shari’ah rules. As for the sections of the budget, the amounts allocated for each section, and the issues of each sectioncovered by these amounts are left to the opinion of the Khalifah and his Ijtihad.

"Budget"是一个西方术语，其含义是对国家所征收的收入进行说明，包括对其各章（即汇集于预算中的各个方面）的说明，对其各节（即这些方面的分支）的说明，以及对各项收入金额的说明。与此同时，还有一份对国家将要支出的费用的草案，说明其各章（即费用将用于的各个方面）、各节（换言之，即这些方面的分支），以及对每一节所列各项事务将支出的金额的说明。这就是预算的实际情况。 穆斯林并不知道这一实际情况，而是了解"Bayt Al-Mal"（国库）：收入被送入其中，支出也由其中开支。然而，Bayt Al-Mal有收入，且支出源自于它，这本身便体现了预算的实质，即使它当时并未以这一术语命名。而且，没有任何东西阻止按照该术语的专业含义来使用这一名称，即收入与支出各章的汇集，每一章下设各节。在此基础上，国家拥有预算，而Bayt Al-Mal负责这一预算。

The word budget is a Western term, and its meaning is the explanation of the income that the State takes, and an explanation of its chapters, which are the aspects that are gathered in the budget, and an explanation of its sections, which are the branches of these aspects, and an explanation of the amounts which are incoming. Alongside that, there is a draft of the explanation of the expenditure that the State will spend, by explaining its chapters which are the aspects upon which the expenditure will be used, and an explanation of its sections, in other words, the branches of these aspects, and an explanation of the amounts that will be spent upon every one of the issues mentioned in each section. This is the reality of the budget. This reality was not known to the Muslims; rather they knew the Bayt Al-Mal, and the income was sent there and the expenditure was spent from it. However, the presence of income for the Bayt Al-Mal and the fact that the expenditure comes from it, embodies the reality of the budget even if it was not named with that term, and there is nothing to prevent the use of this term according to its terminological meaning, which is the collection of the chapters of income and expenditure, with sections for each of these. Built upon this, the State has a budget, and the Bayt Al-Mal is responsible for this budget.