国家边境征收的关税所得、来自公共或国家财产的收入、无继承人的遗产，以及叛教者的财产，都被视为公库（Bayt Al-Mal）收入的组成部分。

Money taken at the borders of the State from custom duties, income derived from public or State property, inheritance for which there is no inheritor and the assets of the apostates are all considered to be part of the revenue of the Bayt Al-Mal.

这一条的依据是传自欧麦尔(愿真主喜悦他)的记载:穆斯林从与他们交战者的商人那里征收的,与他们从穆斯林商人那里征收的相同。伊本·艾布·舍白在《穆萨奈夫》中记载:"艾布·米季利兹说:欧麦尔派遣奥斯曼·本·哈尼夫,后者对于人们所争议的、属于齐米人的财产征收每二十取一迪拉姆的税,并写信给欧麦尔,欧麦尔表示满意并允许了他。欧麦尔说:如果交战之地的人来到我们这里,我们该从他们那里取多少?他说:如果你们去他们那里,他们从你们那里取多少?他们说:十分之一。他说:那么就从他们那里取同样的。"

The evidence for the article is what has been reported from Umar (ra) regarding the Muslims taking from the traders of those they were at war with according to what they took from the Muslim traders; it is reported by Ibn Abu Shayba in Al-Musannaf: “from Abu Mijliz – that Omar sent Uthman Bin Hanif who imposed upon the wealth of people of Dhimma that they differed over, a tax of one Dirham from every twenty and wrote to Omar who was content and gave him permission, and he said Omar: How much should we take from the people of war if they come to us? He said: How much do they take from you if you go to them? They said: A tenth. He said: So take the same from them”.

Abu ‘Ubayd 在《Al-Amwal》中转述，从 ‘Abd alRahman Bin Ma’qal 处得知，他说：我问 Ziyaad Bin Hudair，应该向哪些人收取十分之一。他说：“我们不向穆斯林收取十分之一，也不向有盟约的人收取。”我问：那么你们向谁收取十分之一？他说：“向来自交战之地的商人中的不信道者收取，我们如何向我们收取，就如何向他们收取。”这证明，向非国民征收的关税被视为公库（Bayt Al-Mal）收入的来源之一。

Abu ‘Ubayd reported in Al-Amwal from ‘Abd alRahman Bin Ma’qal who said: I asked Ziyaad Bin Hudair about whom they would take a tenth from. He said: “We didn’t use to take a tenth from a Muslim, nor from someone who had a covenant. I said: So who did you take the tenth from? He said: The disbelievers from the merchants of war, so we used to take from them as they used to take from us”. This is an evidence that custom duties which are taken from non-subjects of the State are considered to be from the sources of income of the Bayt Al-Mal.

关于税收问题，至于由公共财产所产生的财富，哈里发被授权作为穆斯林的代表来管理他们的利益。因此，凡是公共财富中所有公民都能享用的部分，便留给他们，由他们按自己的意愿使用，例如可用于灌溉的河流和井水。但如果某些人的使用会妨碍他人，例如钢铁矿产，结果是有能力的人将其据为己有，而无能力的人一无所获，那么哈里发就承担起管理这一资源、开采其中所有矿藏的责任，以使全体公民都能从其出售中获益。据此，这笔财富应存入公库（Bayt al-Mal），并被视为其收入来源之一，因为哈里发是管理它的人。然而，它并不是完全依哈里发的意见和伊杰提哈德（Ijtihad）来支出的，因为它属于全体公民；哈里发的意见和伊杰提哈德只涉及支出时的平等与不平等，而不涉及支付给谁，因为它并不属于国家财产。

This is with respect to the taxes, as for the wealth which is produced by public property, the Khalifah has been made the representative of the Muslims in managing their interests, and so whatever is from the public wealth which all of the individual citizens are able to enjoy, then they are left to them to use as they please, such as rivers and well water which could be used for irrigation. But if the usage of some prevents others, such as steel minerals, which leads to the one who is capable taking it while the one incapable gets nothing of it, then the Khalifah takes responsibility for managing this resource and extracting whatever is there in order to enable all the citizens to benefit from its sale. Accordingly, this wealth is placed in the Bayt Al-Mal and is considered to be from its sources of income because the Khalifah is the one who manages it. However, it is not spent according to the opinion and Ijtihad of the Khalifah in everything, since it is for the general citizens, and his opinion and Ijtihad is regarding the equality and inequality in expenditure, and not upon who it is paid for, since it is not from the State property.

至于没有继承人的财产，则归入公库（Bayt Al-Mal）。若找到继承人，则交给他们；若没有，则视为公库的财产，因为公库是没有继承人者的继承人。穆斯林过去常把没有继承人者的遗产交给真主的使者ﷺ，他会询问此人是否有后代或亲属；如果没有，他便下令将其交给他认为应当得到的人。这表明公库是其收入来源之一。

And as for the wealth which has no inheritor for it, it is placed in the Bayt Al-Mal. If an inheritor is found then it is given to them, and if not then it is considered as the property of the Bayt Al- Mal because the Bayt Al-Mal is the inheritor of anyone who has no inheritor, since the Muslims used to give the inheritance of the one who had no inheritor to the Messenger (pbuh) , and he used to ask whether the person had any progeny or relatives? And (if he didn’t have any) then he would order it to be given to whomever he considered, which indicates that it is a source of income for the Bayt Al-Mal.

关于叛教者的财产，这被视为穆斯林的战利品，应记入战利品与哈拉智税的登记中，存入公库（Bayt Al-Mal），并用于其所应用的用途。他的财产不能被继承，因为如果夫妻中一方在圆房前叛教，婚约立即无效，双方之间没有继承权；如果叛教发生在圆房之后，则双方的婚约也无效，而且无论哪一方去世，另一方都不继承，因为一方是穆斯林，另一方是不信者。同样，如果叛教者原本是某位已故穆斯林的继承人之一，他也不能继承，因为他是不信者，而留下遗产的人是穆斯林，不信者不能继承穆斯林的遗产。因此，他在遗产中的份额，若还有其他继承人，则归其他继承人；若没有其他继承人，则全部视为穆斯林的战利品，存入公库。如果叛教者死亡，而他的儿子、父亲、母亲或兄弟姐妹中有穆斯林继承人，他们也不能继承他的遗产，因为穆斯林不继承不信者的遗产，全部财产视为穆斯林的战利品，存入穆斯林的公库。 来自乌萨马·本·宰德，他说：安拉的使者ﷺ说：

As for the wealth of the apostates, this is considered to be booty for the Muslims and is placed in the Bayt Al-Mal in the register of war spoils and Kharaj, and is spent upon what they are used for. His wealth is not inherited, since if one of the couple apostatised before consummating the marriage the contract is voided immediately and so there is no inheritance between them, and if the apostasy occurred after consummation then the marriage contract between them is voided, and if either of them die neither of them inherits from the other, since one of them is Muslim and the other a disbeliever. Similarly if the apostate was from those who inherit from a Muslim who died, the apostate does not inherit since he is a disbeliever and the one who left the inheritance is a Muslim, and a disbeliever does not inherit from a Muslim. Accordingly, his share of the remainder of the inheritance, if there were other inheritors, and if not then all of it is considered as booty for the Muslims, and it is placed in the Bayt Al-Mal. If the apostate died and he had inheritors from his sons, father, mother or siblings who were Muslim, they do not inherit from him, since a Muslim does not inherit from a disbeliever and it is all considered to be booty for the Muslims and is placed in the Bayt Al-Mal for the Muslims. From Usamah b. Zayd who said: the Messenger of Allah (pbuh) said:

.» لا يَرِثُ الْمُسْلِمُ الْكَافِرَ، وَلا يَرِثُ الْكَافِرُ الْمُسْلِمَ «.

.» لا يَرِثُ الْمُسْلِمُ الْكَافِرَ، وَلا يَرِثُ الْكَافِرُ الْمُسْلِمَ «.

“穆斯林不能继承非穆斯林的遗产，非穆斯林也不能继承穆斯林的遗产。”（双方共同认可的圣训）。并且，阿卜杜拉·本·欧麦尔（SWT）传述，安拉的使者ﷺ说：

“A Muslim cannot be the heir of a disbeliever, nor can a disbeliever be the heir of a Muslim.” (agreed upon). And ‘Abd Allah (swt) b. Umar said that the Messenger of Allah (pbuh) said:

. » لا يَ تَ وَارَثُ أَهْلُ مِلَّتَ يْنِ «.

. » لا يَ تَ وَارَثُ أَهْلُ مِلَّتَ يْنِ «.

“不同宗教的人彼此不互相继承。”（艾哈迈德与艾布·达乌德所传）。同样，如果一个人的所有继承人都与他一同叛教，那么他们所有人的财产便不再受到尊重，成为穆斯林的战利品，他们之间也不互相继承。

“people of two different religions would not inherit from one another.” (reported by Ahmad and Abu Dawud). Similarly if all of his inheritors apostasise with him, all of their wealth has no sanctity and it becomes booty for the Muslims, and they do not inherit from each other.