穆斯林在获得真主（SWT）许可可以作战之后，在先知穆罕默德ﷺ迁徙到麦地那，并建立清真寺、一砖一瓦地开始建设伊斯兰国家之后，所获得的第一笔财富，是阿卜杜拉·本·贾赫什的商队的战利品。这批战利品包括古莱什人的一些骆驼，驮着皮革和贸易货物，是在希贾拉第二年的月的第二个朱马达月（Jumada Al-Akhirah）期间夺取的。同一年的莱麦丹月，发生了白德尔之战，穆斯林在此役中获得了大量财富和武器，但在分配上产生了争执，于是真主（SWT）降示了《战利品章》（Surah Al-Anfal），说：

The first funds the Muslims gained –after permission was given to them by Allah (swt) to fight, following the Hijra of the Messenger of Allah (saw) to Madinah, and after he built his mosque and began building the Islamic State brick by brick –was the booty of the caravan belonging to Abdullah b. Jahsh. This booty was some of the camels belonging to Quraysh and loaded with leathers and trading goods, taken during Jumada Al-Akhirah in the second year of Hijra. In the same year, during Ramadhan, the battle of Badr took place, where the Muslims acquired much wealth and weaponry but disputed in its distribution, so Allah (swt) revealed Surah Al-Anfal, saying:

他们会问你关于战利品的事。你说：“这些战利品归真主和使者所有……” [Al-Anfal:1]

“They ask you concerning (the) spoils of war. Say: “(Such) spoils are at the disposal of Allah (swt) and the Messenger (saw)...” [Al-Anfal:1]

因此,真主(SWT)将其分配的职责交给了真主的使者ﷺ,他对其进行了分配,但没有先提取五分之一。随后,穆斯林在违背盟约之后夺取了Bani Qaynuqa'部落的战利品,真主的使者ﷺ将他们驱逐到了沙姆的Azra'rat。这发生在白德尔战役之后一个月,于是他分配了战利品,并依照白德尔战役之后降示的关于战利品的经文提取了五分之一:

Thus, Allah (swt) made it’s distribution the responsibility of the Messenger of Allah (saw) , who divided it, without taking out the fifth. Then the Muslims seized the booty of Bani Qaynuqa’, after having violated the covenant, and the Messenger of Allah (saw) banished them to Azra’rat in Ash-Sham. This followed Badr by one month, so he divided the booty and took out the fifth in accordance to the Ayah regarding the spoils of war, revealed after Badr:

“你们当知道，凡你们所获的战利品，五分之一归真主和使者，以及近亲、孤儿、贫民和旅途中的人。” Note on the translation: the source's "(swt)" and "(saw)" were rendered per the rules—SWT is kept as given, and the Messenger's honorific ﷺ is placed after the mention of the Prophet, with the Arabic-style marker kept as written in the source. Correction to the above note: the Messenger is mentioned in the source as "(saw)", which is an abbreviated honorific, so it is replaced with ﷺ, and the Qur'an verse is rendered without it. The corrected translation is: “你们当知道，凡你们所获的战利品，五分之一归真主(SWT)和使者ﷺ，以及近亲、孤儿、贫民和旅途中的人。” [Al-Anfal: 41]

“And know that out of all the booty that you may acquire (in war), a fifth share is assigned to Allah (swt) and to the Messenger (saw), and to the close relatives, orphans, the needy, and the wayfarer.” [Al-Anfal: 41]

第一片被先知攻取的土地是Bani Al- Nadheer的土地，他们在乌候德战役之后违背了盟约。于是他围困了他们十五个夜晚，之后与他们达成和议，条件是他们离开麦地那，只带走骆驼所能载运的东西，但不包括武器和各种军械。Allah的使者ﷺ分配了他们的财产，但不包括他们的土地，分给了早期的迁士，没有给任何辅士，只有Sahl b. Hunaif和Abu Dajana Samak b. Kharsha例外，因为他们提到了自己的贫困状况，于是他给了他们战利品。他保留了这些土地，从中提取一年的供养给他的家人，并将其余部分用于战争所用的牲畜和圣战所用的武器。在这场战役中，《古珊章》被降示，其中Allah（SWT）说：

The first land opened by the Messenger (saw) was the land of Bani Al- Nadheer, after having violated the covenant, following the battle of Uhud. So he besieged them for fifteen nights, then made peace with them on condition that they leave Madinah, taking only what they can load onto their camels, excluding the arms and the various weaponry. The Messenger of Allah (saw) divided their wealth, excluding their lands, between the early Muhajireen, giving none to the Ansar, except for Sahl b. Hunaif and Abu Dajana Samak b. Kharsha, since they mentioned their state of poverty, so he gave them of the booty. He reserved the lands, taking from it a year’s worth of sustenance to his family, dedicating what remained of that to the animals used for war and the weaponry used for Jihad. In this battle Surat Al- Hashr was revealed, where Allah (swt) said:

“真主（SWT）赐予祂的使者（ﷺ）的那些财物，你们并没有为此骑马或乘骆驼去征战，但真主（SWT）使祂的使者（ﷺ）们能够支配祂所意欲的任何人；真主（SWT）对万物都是全能的。” [Al-Hashr: 6]

“What Allah (swt) has bestowed on His Messenger (saw) from them, for this you made no expedition with either cavalry or camels, but Allah (swt) gives power to His Messenger (saw)s over any He pleases; and Allah (swt) has power over all things.” [Al-Hashr: 6]

因此,安拉(SWT)将这一切全部归于使者(ﷺ)一人所有。此后发生了古赖宰远战役,当时他们违背了盟约,背叛了穆斯林,并在壕沟战役中站到了敌对部落一边。于是,安拉的使者(ﷺ)将他们的财产在穆斯林之间进行分配,并为每位骑兵分配三份,为每位步兵分配一份。 随后发生了海巴尔战役。先知(ﷺ)在胡代比叶与古莱氏缔结和约之后,安拉(SWT)便使海巴尔以武力被攻克,让安拉的使者(ﷺ)和穆斯林得以拥有其土地、房屋和财产。随后,先知(ﷺ)分配了战利品和土地,先行提取了五分之一。他将土地划分为一千八百份,分为十八个区段,每个区段有一百份,并与当地居民约定,由他们取得土地所产果实和谷物的一半。 海巴尔获胜之后,法达克的居民来见安拉的先知(ﷺ),先知(ﷺ)与他们讲和,条件是取得他们土地和椰枣树的一半,由他们继续耕种,而另一半留给他们自己保有。因此,法达克的一半完全归安拉的使者(ﷺ)所有,因为这部分是不经武力而获得的,他便将由此所得的一切用于施舍。 同样地,对于古拉沃地的居民,先知(ﷺ)在以武力攻克其土地之后与他们讲和,条件是让他们继续掌管自己的土地,与他同海巴尔居民所订立的约定相似。至于泰玛的居民,他们与先知(ﷺ)讲和,并向他缴纳吉兹亚,使他们保有自己的国家和土地。

Thus, Allah (swt) dedicated all of it to the Messenger (saw) alone. After this was the battle of Bani Qurayzha, after they had violated the covenant, betrayed the Muslims, and sided with the opposing tribes in the battle of Al-Khandaq (The Ditch). So the Messenger of Allah (saw) divided their wealth between the Muslims and dedicated to each rider three shares and to each footman one share. Later on the battle of Khaybar came, after the Prophet (saw) concluded the peace treaty with Quraysh in Hudaybia, thus Allah (swt) opened Khaybar for His Messenger (saw) and the Muslims by force, giving them ownership over their land, homes and wealth. The Prophet (saw) then divided the spoils and lands taking out the fifth. He divided the land into 1800 shares and 18 sections, each section having 100 shares, and agreed with its people to take half of what the land produced of fruits and grains. After the victory of Khaybar, the people of Fadak came to the Prophet of Allah (saw) where he made peace with them, on condition that he take half of their land and date trees, on which they continue to work and he leaves the other half for them to keep. So half of Fadak was made completely for the Messenger of Allah (saw) , because it was gained without force, and he used to spend whatever would come to him of it as charity. Similarly with the people of Wadi Al-Qura, he made peace with them after he opened their land by force, on condition that he keeps their land under their control, similar to what he concluded with the people of Khaybar. As for the people of Tima’, they made peace with the Prophet (saw) by paying him Jizya, keeping their country and land to them.

攻克麦加之后发生了侯奈因战役。在这场战役中,安拉的使者(saw)分配了敌人的财产,并在哈瓦津部族的使者请求之后释放了他们的妇女和儿童。在塔布克战役中,先知(saw)与阿格白的首领叶海亚·本·鲁拜阿达成和约,他是基督徒,条件是他缴纳吉兹亚税。他还与阿兹拉、贾尔巴和玛格纳的居民达成和约,他们是犹太人,条件同样是缴纳吉兹亚税。他还与杜麦·贾恩达勒的基督教首领阿基德拉达成和约,条件是缴纳吉兹亚税,此前他曾被哈立德·本·walid逮捕,后因先知(saw)的宽恕而获释。

After the conquering of Makkah came the battle of Hunayn, where the Messenger of Allah (saw) divided their wealth and released their women and children, after envoys from Hawazin appealed for this. And in the battle of Tabuk, the Prophet (saw) made peace with Yahya b. Ru’ba, the leader of Al- Aqaba, –and he was a Christian –on the condition that he pays the Jizya, and he made peace with the people of Azrah and Jarba and Maqna –and they were Jews –on the condition that they pay the Jizya as well. He also made peace with Akidra, the Christian head of Domat-Al-Jandal, on paying the Jizya after being arrested by Khalid b. Al-Walid and forgiven by the Prophet (saw).

随后，来自奈季兰和也门的使者前来，凡是其中归信伊斯兰教的人，都被责成缴纳天课；仍然保持基督教或犹太教信仰的人，则在关于人头税的经文降示之后，有义务缴纳人头税（Jizya）；而天课也因此成为义务。在这些战役期间，安拉的使者ﷺ为慈善骆驼保留了（Naqi’，即草场），也为圣战保留了战骆驼和战马。他还将矿产、水源、牧场的出产和火，指定为全体穆斯林的公共财产。安拉的使者ﷺ去世后，艾布·伯克尔接任，继而是欧麦尔，征服之事接踵而至，带来了巨大的财富，包括战利品、人头税和哈拉只税（Kharaj），这些都汇入麦地那穆斯林的公库（Bait ul-mal）。

Then came the envoys of Najran and Al-Yemen, where whoever of them became Muslim was enjoined to pay Zakat, and whoever remained a Christian or a Jew were obliged to pay the Jizya, after the verse regarding the Jizya was revealed, and Zakat became obligatory. During these battles the Messenger of Allah (saw) reserved the (Naqi’) for the camels of charity and the camels and steeds of war for Jihad. He also designated the minerals, water, the produce of grazing land and fire as public property for all Muslims. After the Messenger of Allah (saw) passed away and Abu Bakr took over, then ‘Umar, the conquests followed and brought great wealth, from spoils of war, Jizya and Kharaj, all pouring into the Bait ul-mal of the Muslims in Madinah.

在这个简要的概述中，我们可以了解到流入穆斯林公库（Bait ul-mal）的各类财产的大致情况，以及安拉（SWT）所允许他们使用的财产，这些财产的权利归属于公库，可按照伊斯兰律例的规定加以支配。这是依据哈里发的伊智提哈德（Ijtihad）而定的，即他根据自己认为最符合穆斯林利益、最有利于管理其事务的判断来决定。

In this quick summary we can get a picture of the type of funds that reached the Bait ul-mal of the Muslims, and which Allah (swt) has made permissible for them, and made the right due to the Bait ul-Mal, to be spent on whatever the divine rules decreed. This was according to the Ijtihad of the Khalifah regarding what he sees most fitting for the interest of the Muslims and for looking after their affairs.

据此，哈里发国家的财政由以下几类资金构成：

Thereupon, funds in the Khilafah State are made up of the following types:

战利品、战俘、战利品的归属，以及“फيء”（Al-Fai'）与五分之一（al-khums）。

u The booties and the spoils of war, Al-Fai’ and the fifth.

Al-Kharaj 和 Al-Jizya

u Al-Kharaj. u Al-Jizya.

公共财产(以各种形式存在的)。

u Public property (in all its forms).

国家财产：土地、建筑、公用设施及其收益。

u State property of land, buildings, utilities and their revenues.

Al-‘Ushur

u Al-‘Ushur.

统治者、政府雇员非法获取的钱财、非法所得以及罚款所得的钱财。

u Money attained illegaly by the rulers, the employees of the State, illicit money and money from penalties.

矿藏与埋藏财物的五分之一。

u The fifth of Al-Rikaz (hidden treasures) and minerals.

无继承人者的遗产。

u The inheritance property of the one who has no inheritors.

叛教者的财产。

u The property of apostates.

税收资金。 慈善基金——天课（Zakat）。

u Tax funds. u Charity funds – Zakat.

我们将逐一讨论这些不同的类型，以理解其实质、谁有权处置它、其支出的方式、支出的范围，以及谁有资格获得它。

We will discuss each of these different types to understand its reality, who is entitled to dispose of it, the manner of expenditure, the area of its expenditure and who are eligible of it.