伯特·马勒（Bayt Al-Mal）的开支分为六个部分：

The expenditure of the Bayt Al-Mal is divided across six sections:

a. 天课应当分配给的八类人，出自天课章。

a. The eight categories which deserve the Zakah to be spent upon them, from the chapter of Zakah.

b. 贫穷者、需要帮助者、旅途中的人、圣战（Jihad）所需的人，以及负债者。若天课章中没有可用的款项，则从伯特·马尔（Bayt Al-Mal）的常规收入来源中给予他们钱财；若仍无款项，则不给负债者任何资助。为满足贫穷者、需要帮助者、旅途中的人以及圣战所需的开支，可以征收税款；如果担心出现腐败（Fasad），国家可以借款。

b. The poor, the needy, the wayfarer, Jihad, and those in debt – if there is nothing found in the chapter of Zakah, they are given money from the permanent sources of income of the Bayt Al-Mal, and if nothing is found then those in debt are not given anything. Taxes are imposed in order to fulfil the expenses required for the poor, the needy, the wayfarer, and Jihad, and the State takes a loan in case of fear of Fasad (corruption).

c. 为国家提供服务的人员，如公务员、士兵和统治者，都从公库（Bayt Al-Mal）领取报酬。如果公库资金不足，则征收税款以满足支出需要；若担心出现腐败（Fasad），国家则借贷。

c. The individuals who provide services to the State such as the civil servants, the soldiers and the rulers are paid from the Bayt Al-Mal. If there were insufficient funds in the Bayt Al-Mal then taxes are imposed in order to fulfil the expenditure needs, and the State takes a loan in case of fear of Fasad (corruption).

d. 道路、清真寺、医院和学校等基本公共服务与设施由伯特·马尔（Bayt Al-Mal，国库）出资；若国库资金不足，则征收税款以支付这些开支。

d. The essential services and utilities such as roads, mosques, hospitals and schools are funded by the Bayt Al-Mal, and if there are insufficient funds in the Bayt Al- Mal taxes are imposed to fulfil these expenses.

e. 非必需的服务和公共设施由国库（Bayt Al-Mal）提供资金；如果国库中的资金不足，则不予拨付，而是推迟拨付。

e. The non-essential services and utilities are funded by the Bayt Al-Mal, and if funds found in the Bayt Al-Mal are insufficient then they are not funded, but rather delayed.

f. 地震、洪水等紧急情况由公库（Bayt Al-Mal）出资，若公库资金不足，则立即以借款的方式筹措所需款项，之后再通过提高税收来偿还。

f. Emergency situations such as earthquakes and floods are funded by the Bayt Al-Mal, and if the funds were not found the money required is taken as a loan immediately which is then repaid through raised taxes.

本条款“a”项的依据是关于施舍（天课）的经文，即真主（SWT）的话：

The evidence for clause: “a” of this article is the verse of Sadaqah, which is the words of Allah (swt):

“天课的开支只用于贫穷的人、需要帮助的人、为征收天课而任职的人、为了使人心趋向伊斯兰而被团结的人、赎取奴隶或俘虏的人、负债的人、为了安拉的事业的人，以及旅途中困顿的旅行者——这是安拉规定的义务。安拉是全知的，是至睿的。”（《古兰经》9:60）

“Zakah expenditures are only for the poor and for the needy and for those employed to collect [Zakah] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah (swt) and for the [stranded] traveller - an obligation [imposed] by Allah (swt). And Allah (swt) is Knowing and Wise.” (TMQ 9:60).

关于条款“b”：伯特·马尔（国库）有义务用于救济贫困者、需要帮助者、旅行者以及圣战（吉哈德）的开支，无论国库中是否有钱，因为这是安拉（SWT）规定在伯特·马尔和穆斯林身上的义务的一部分。因此，如果国库中没有这笔钱，则为此向穆斯林征收税款，因为这是穆斯林的义务，有法理证据可以证实。至于负债者，他们属于安拉（SWT）规定在伯特·马尔身上、而非穆斯林身上的义务的一部分。伯特·马尔有此义务的理由，是先知ﷺ的话：“我比每个信士自己更有权利照顾他。谁留下了债务，由我来偿还；谁留下了财产，则归他的继承人。”

As for clause: “b”, it is obligatory upon the Bayt Al-Mal to spend upon the poor, the needy, the traveller and Jihad whether the money was in the Bayt Al-Mal or not, since it is part of what Allah (swt) obligated upon the Bayt Al-Mal and the Muslims. Therefore, if the money is not found in the Bayt Al-Mal then taxes are imposed upon the Muslims for its sake, because it is obligatory upon them as confirmed by the Shari’ah evidences. As for those in debt, they are part of what Allah (swt) obligated upon the Bayt Al-Mal and not upon the Muslims. The reason why it is obligatory upon the Bayt Al-Mal is due to the words of the Messenger (pbuh) : .» أَنَا أَوْلَى بِكُلِّ مُؤْمِنٍ مِنْ نفَْسِهِ، فَمَنْ تَرَكَ دَيْناً فَعَلَيَّ، وَمَنْ تَرَكَ مَالاً فَلِوَرَثَتِهِ «.

“我与每位信士的关系比他自己更亲近。若他遗留债务，则由我承担；若他遗留财产，则归其继承人。”（穆斯林据杰比尔所传），而这项责任在他作为国家元首的身份上，因此它属于安拉（SWT）所责成于公库（Bayt Al-Mal）的一部分。据艾布·胡莱赖传述，先知ﷺ说：

“I am nearer to every believer than himself, If he leaves a debt,it is upon me. However, if he leaves an estate, it belongs to his heirs.” (reported by Muslim from Jabir), and it was upon him in his characteristic as the Head of the State, and so it is part of what Allah (swt) obligated upon the Bayt Al-Mal. It is reported from Abu Hurayrah that the Prophet said:

. فَأَ يََا مُؤْمِنٍ مَ اتَ وَتَرَكَ مَالاً فَلْيَرِثْهُ عَصَبَتُهُ مَنْ كَانُوا، وَمَنْ تَرَكَ دَيْناً أَوْ ضَيَاعاً « » فَلْيَأْتِنِِ فَأَنَا مَوْلاَه .

. فَأَ يََا مُؤْمِنٍ مَ اتَ وَتَرَكَ مَالاً فَلْيَرِثْهُ عَصَبَتُهُ مَنْ كَانُوا، وَمَنْ تَرَكَ دَيْناً أَوْ ضَيَاعاً « » فَلْيَأْتِنِِ فَأَنَا مَوْلاَه .

“如果一位真正的信士去世并留下一些财产，那么这些财产归他的继承人所有；如果他留下了需要偿还的债务，或是有需要抚养的子女，那么他们应当来找我，因为我是亡者的监护人。”（布哈里圣训集所载）据此，债务由公库（Bayt Al-Mal）承担。如果公库中有财富，就有义务支出；如果没有找到资金，则不应征收税款，因为没有任何依据表明这是穆斯林的义务。在纳瓦维对《穆斯林圣训实录》的注释中有这样的说法：

“if a true believer dies and leaves behind some property, it will be for his inheritors, and if he leaves behind some debt to be paid or needy offspring, then they should come to me as I am the guardian of the deceased." (reported by Al-Bukhari). Accordingly the debt is upon the Bayt Al-Mal. If there was wealth in the Bayt Al-Mal it is obligatory to spend it, and if no funds were found, then no taxes would be imposed, since there is nothing to indicate that it is an obligation upon the Muslims. In the explanation of Sahih Muslim by Al-Nawawi it is said that:

كان لا يصلي على من مات، وعليه دين لَ يَلف به وفاء، لئلا )أن النبِ يتساهل الناس في الاستدانة ويهملوا الوفاء، فزجرهم على ذلك بترك الصلاة عليهم، فلما فتح أي قضاؤه، فكان » مَنْ تَ رَكَ دَيْناً فَ عَلَيَّ « :الله على المسلمي مبادي الفتوح قال يقضيه( .

كان لا يصلي على من مات، وعليه دين لَ يَلف به وفاء، لئلا )أن النبِ يتساهل الناس في الاستدانة ويهملوا الوفاء، فزجرهم على ذلك بترك الصلاة عليهم، فلما فتح أي قضاؤه، فكان » مَنْ تَ رَكَ دَيْناً فَ عَلَيَّ « :الله على المسلمي مبادي الفتوح قال يقضيه( .

先知过去不为那些死时负债而未能偿还的人礼拜，以免人们在借债时不够谨慎、疏于还债，而他以不为其礼拜来加以训诫。当真主（SWT）为穆斯林开启征服之门后，他说：“凡留下债务的，由我来承担。”也就是说，由他来偿还，而他确实会偿还这些债务。这就证明，如果找到了钱财，债务便从公库（Bayt Al-Mal）中支付。

“The Prophet did not use to pray over anyone who died with a debt that he did not manage to fulfil, lest that people would not be careless in taking debts and neglect repayment, and so He would rebuke them by not praying over them. When Allah (swt) opened the conquests for the Muslims, He said: ‘whoever left behind a debt, it is upon me.’ in other words, to fulfil it, and he used to fulfil them.” which is evidence that it is paid from the Bayt Al-Mal if the money is found.

关于条款“c”，其依据是前文已经提到的：安拉（swt）责成穆斯林进行教育、司法和圣战（Jihad），并责成他们建立哈里发制度，同时规定哈里发有义务依照其所需，以统治者和公务员来管理各项事务。为使这些人能够履行其职责，必须由公库（Bayt Al-Mal）向公务员发放薪水，向统治者支付其报酬，其依据是这一准则：“完成一项义务所必需之事，本身也是义务。”如果公库中的财物不足以支付这些开支，则征收赋税以满足这些需要；如果担心会发生动荡或腐败（Fasad），则可以借款以满足这一需要。

As for clause: “c”, the evidence is what has been mentioned that Allah (swt) obligated education, judging and Jihad upon the Muslims, and He (swt) obligated establishing the Khalifah upon them, and made it obligatory upon the Khalifah to govern the affairs with whatever that necessitates in terms of rulers and civil servants, and for those to be able to fulfil their obligations it is necessary for the Bayt Al-Mal to give the civil servants their salaries, and the rulers their compensations, from the rule: “Whatever is required to complete an obligation is itself an obligation”. If whatever is in the Bayt Al-Mal is not sufficient, then taxes are collected in order to meet these expenses, and if it is feared that instability/corruption (Fasad) could occur then loans can be taken to fulfil the need.

关于条款“d”，要理解其证据，必须详细说明：为公益和公用事业支付必要开支（在无其他替代途径的情况下）的证据，属于事务管理的一部分；而该段圣训（传述）说道：

As for clause: “d”, in order to reach its evidence it is necessary to understand in detail that the evidence to fund the obligatory expenditures on the benefits and utilities where no alternative exists is that it is part of the management of the affairs, and the narration says:

« وَهُوَ مَسْئُولٌ عَنْ رَعِيَّتِهِ » ——“他对自己的臣民负有责任”（由布哈里从伊本·欧麦尔处转述），以及如果不去履行，乌玛就会遭受伤害的事实，先知ﷺ说道：

. » وَهُوَ مَسْئُولٌ عَنْ رَعِيَّتِهِ « . “and he is responsible for his subjects” (reported by Al- Bukhari from Ibn Umar), and the fact that the Ummah would be afflicted by harm in the absence of it being carried out and the Messenger (pbuh) said:

. » لا ضَرَرَ وَلا ضِرَارَ « .

. » لا ضَرَرَ وَلا ضِرَارَ « .

“不得损害，也不得伤害”（艾哈迈德从伊本·阿拔斯处转述，哈基姆从艾布·赛义德·胡德里处转述并认定其为可靠圣训）。据此，这些便是哈里发负有义务去保障公共利益与公共福利的依据，因此无论这些利益属于必需的还是非必需的，哈里发都绝对地负有此项义务。穆斯林负有此项义务的依据，则是“不得损害，也不得伤害”这句话。因此，非必需的利益对穆斯林并不具有义务性，因为如果不去办理这些事务，乌玛并不会因此遭受损害；而乌玛只负有那些不去办理便会造成损害的事务的义务。

“No causing harm and no harming” (reported by Ahmad from Ibn ‘Abbas, and reported and authenticated by Al-Hakim from Abu Sa’id Al-Khudri). Accordingly, these are the evidence for the obligation upon the Khalifah for the interest and utilities, which is why it is obligatory upon him in an absolute sense whether they were from the essentials or non-essentials. The evidence for their obligation upon the Muslims are the words: “No causing harm and no harming”, which is why the non-essential interests are not obligatory upon them since the Ummah would not be afflicted with harm if they were not undertaken, and nothing is obligatory upon the Ummah except that which would cause a harm if it was not undertaken.

因此,并非每一项利益和便利都是穆斯林的义务,而只有那些若不去做便会造成伤害的利益才是义务。至于伯图勒·马尔(Bayt Al-Mal),它有义务承担一切能给穆斯林带来利益的事务,以及一切若不去做便会使他们受到伤害的事务。由于其义务的证据对乌玛的约束是以这段圣训为依据的:“不可伤害他人,也不可以伤害还报伤害。”因此,为了承担那些非必需的利益和便利,例如拓宽对人们已足够使用的道路,或者建造一所没有也能应付过去的医院,以及其他类似的非必需利益,向穆斯林征收税款是不允许的。如果伯图勒·马尔中有钱,国家就去承担这些事务;如果没有钱,这些事务就应推迟,直到筹到钱为止。为了承担这些事务而征收税款,是不正确的。

Accordingly, not every interest and utility is obligatory upon the Muslims, rather only those interests which would cause harm if they were not undertaken. As for the Bayt Al-Mal, it is obligatory for it to undertake every issue which brings benefit for the Muslims, and everything which, if left without being undertaken, would cause them harm. Due to the restriction of the evidence of its obligation upon the Ummah with the narration: “There should be neither harming nor reciprocating harm”, taxes are not imposed upon the Muslims in order to undertake the non-essential interests and utilities such as widening the roads which are sufficient for the people without the widening or building a hospital that could be managed without, and anything else similar from non-essential interests. If the money is found in the Bayt Al-Mal the State would undertake them, and if not they would be delayed until the money is found, and it is not correct for taxes to be imposed for the sake of undertaking them.

至于第“f”条，其依据是拯救身处困境者的证据：在一段共同认可的圣训中，据艾卜·穆萨·艾什尔里传述，先知ﷺ说：

As for clause: “f”, its evidence is the evidence for saving the one in trouble: in an agreed upon narration from Abu Musa Al- Ash’ari, that the Prophet said:

. عَلَى كُلِّ مُسْلِمٍ صَدَقَةٌ، فَ قَالُوا: يَا نَبِيَّ اللهِ، فَمَنْ لَمْ يَجِدْ؟ قَالَ: يَ عْمَلُ بِيَدِهِ « فَ يَ نْ فَعُ نَ فْسَهُ وَيَ تَصَدَّقُ، قَالُوا: فَإِنْ لَمْ يَجِدْ؟ قَالَ: يُعِينُ ذَا الْحَاجَةِ الْمَلْهُوفَ، قَالُوا: فَإِنْ » لَمْ يَجِدْ؟ قَالَ: فَ لْيَ عْمَلْ بِالْمَعْرُوفِ وَلْيُمْسِكْ عَنْ الشَّرِّ، فَإِن هََّا لَهُ صَدَقَة .

. عَلَى كُلِّ مُسْلِمٍ صَدَقَةٌ، فَ قَالُوا: يَا نَبِيَّ اللهِ، فَمَنْ لَمْ يَجِدْ؟ قَالَ: يَ عْمَلُ بِيَدِهِ « فَ يَ نْ فَعُ نَ فْسَهُ وَيَ تَصَدَّقُ، قَالُوا: فَإِنْ لَمْ يَجِدْ؟ قَالَ: يُعِينُ ذَا الْحَاجَةِ الْمَلْهُوفَ، قَالُوا: فَإِنْ » لَمْ يَجِدْ؟ قَالَ: فَ لْيَ عْمَلْ بِالْمَعْرُوفِ وَلْيُمْسِكْ عَنْ الشَّرِّ، فَإِن هََّا لَهُ صَدَقَة .

每位穆斯林都应当施舍。有人问道:“安拉的先知啊!如果某人一无所有,他该怎么办?”先知ﷺ说:“他应当用双手劳作,使自己受益,并从所得中施舍。”人们又问:“如果他连这也做不到呢?”先知ﷺ回答:“那么他应当帮助那些前来求助的贫困者。”人们接着问:“如果他连这也做不到呢?”先知ﷺ回答:“那么他应当行善,远离恶行,这也将被视为施舍。”

“Every Muslim has to give in charity. The people asked, "O Allah (swt)'s Prophet! If someone has nothing to give, what will he do?" He said, "He should work with his hands and benefit himself and also give in charity (from what he earns)." The people further asked, "If he cannot find even that?" He replied, "He should help the needy who appeal for help."Then the people asked, "If he cannot do that?" He replied, "Then he should perform good deeds and keep away from evil deeds and this will be regarded as charitable deeds."”.

同样,由伊本·欧麦尔传述、双方共同认可的圣训,安拉的使者ﷺ说:

And in the same way, the agreed upon narration from Ibn Umar that the Messenger of Allah (pbuh) said:

. الْمُسْلِمُ أَخُو الْمُسْلِمِ لا يَظْلِمُهُ وَلا يُسْلِمُهُ، وَمَنْ كَانَ فِي حَاجَةِ أَخِيهِ كَانَ اللهُ « فِي حَاجَتِهِ، وَمَنْ فَ رَّجَ عَنْ مُسْلِمٍ كُرْبَةً فَ رَّجَ اللهُ عَنْهُ كُرْبَةً مِنْ كُرُبَاتِ يَ وْمِ ا لْقِيَامَةِ، وَمَنْ » سَتَ رَ مُسْلِمًا سَتَ رَهُ اللهُ ي وَْمَ الْقِيَامَةِ .

. الْمُسْلِمُ أَخُو الْمُسْلِمِ لا يَظْلِمُهُ وَلا يُسْلِمُهُ، وَمَنْ كَانَ فِي حَاجَةِ أَخِيهِ كَانَ اللهُ « فِي حَاجَتِهِ، وَمَنْ فَ رَّجَ عَنْ مُسْلِمٍ كُرْبَةً فَ رَّجَ اللهُ عَنْهُ كُرْبَةً مِنْ كُرُبَاتِ يَ وْمِ ا لْقِيَامَةِ، وَمَنْ » سَتَ رَ مُسْلِمًا سَتَ رَهُ اللهُ ي وَْمَ الْقِيَامَةِ .

“穆斯林是穆斯林的兄弟。所以他不应欺压他，也不应把他交给（敌人）。谁满足兄弟的需要，真主（SWT）就会满足他的需要；谁消除兄弟的烦恼，真主（SWT）就会在复活日消除他的一项烦恼；谁遮盖穆斯林的过失，真主（SWT）就会在复活日遮盖他的过失。”

“A Muslim is a brother of another Muslim. So he should not oppress him nor should he hand him over to. Whoever fulfills the needs of his brother, Allah (swt) will fulfill his needs; whoever removes the troubles of his brother, Allah (swt) will remove one of his troubles on the Day of Resurrection; and whoever covers up the fault of a Muslim, Allah (swt) will cover up his fault on the Day of Resurrection”.

这一义务具有普遍性，既涵盖哈里发，也涵盖其他穆斯林，因此它由公库（Bayt Al-Mal）和穆斯林共同承担。若公库中有足够的资金，则从中支出；若公库中的资金不足，则为此征收税款，因为穆斯林有义务帮助那些遭遇困难的人。

This is general encompassing both the Khalifah as well as the rest of the Muslims, and so it is obligatory upon the Bayt Al-Mal and upon the Muslims. If sufficient funds are found in the Bayt Al- Mal then they are spent upon from there, and if there were not sufficient funds found then taxes are collected for its sake because it is obligatory upon the Muslims to help those in trouble.

关于在担心出现腐败（Fasad）的情况下借贷的问题，正如条款"b"、"c"和"f"所提及的，这是因为腐败是一种伤害穆斯林的危害，根据圣训，消除它是有义务的：

With respect to the taking out of loans in a situation where corruption (Fasad) is feared, as mentioned in clauses: “b” and: “c” and: “f”, this is because corruption is a harm afflicting the Muslims, and its removal would be obligatory due to the narration:

.» لا ضَرَرَ وَلا ضِرَارَ «.

.» لا ضَرَرَ وَلا ضِرَارَ «.

"There should be neither harming nor reciprocating harm". So, if the funds were not available, and loans were not taken out, and waiting for the money could cause harm, then it would be obligatory to take out a loan to remove the harm. It would then be necessary for the State to take a loan for the amount required to remove the harm. It is not permitted to take out a loan for the sake of anything other than these three situations, because spending in other situations depends on the presence of funds, but if the funds are not present money should not be borrowed for it. As for anything which is entitled to funds whether or not they were found in the Bayt Al-Mal, then if the funds are found they are spent upon it, and if they are not found then they are sought through taking taxes from the Muslims in order to fulfil what is required. This occurs if it is possible to wait and no harm occurs due to waiting, and so it is delayed until the taxes have been collected, and if it cannot be waited for and the people would be afflicted with harm due to any delay then at that time a loan would be taken out for its sake. So accordingly the State would not take out a loan except for the situations which would cause harm if nothing was spent, which are those situations and things whose entitlement to funds remains whether the funds were found or not. Note: the Hadith "There should be neither harming nor reciprocating harm" is translated as given in the original.

“There should be neither harming nor reciprocating harm”. So, if the funds were not available, and loans were not taken out, and waiting for the money could cause harm, then it would be obligatory to take out a loan to remove the harm. It would then be necessary for the State to take a loan for the amount required to remove the harm. It is not permitted to take out a loan for the sake of anything other than these three situations, because spending in other situations depends on the presence of funds, but if the funds are not present money should not be borrowed for it. As for anything which is entitled to funds whether or not they were found in the Bayt Al-Mal, then if the funds are found they are spent upon it, and if they are not found then they are sought through taking taxes from the Muslims in order to fulfil what is required. This occurs if it is possible to wait and no harm occurs due to waiting, and so it is delayed until the taxes have been collected, and if it cannot be waited for and the people would be afflicted with harm due to any delay then at that time a loan would be taken out for its sake. So accordingly the State would not take out a loan except for the situations which would cause harm if nothing was spent, which are those situations and things whose entitlement to funds remains whether the funds were found or not.