国库（Bait-ul-Mal）是主管国家一切收入以及穆斯林有权获得的一切支出的权威机构。因此，凡是依据天启律法穆斯林有权取得、但其所有权人尚未确定、而用途已经确定的任何财产——无论是土地、建筑物、矿产、金钱还是货物——都属于穆斯林国库的合法财产，无论它是否已经存入国库。同样，凡是应当用于其受益人和合法所有人、或用于穆斯林的利益和事务、或用于传播伊斯兰宣教（Daw'ah）的一切财产，无论这些款项是否已经支出，都是国库的责任。因此，在此语境下，国库即是主管机构。

The State Treasury (Bait-ul-Mal) is the competent authority in charge of all the State’s revenues and all the expenditures for which the Muslims are eligible. So every property, be it land, buildings, minerals, money, or merchandise for which the Muslims are entitled, according to the divine rules, but the person entitled for its ownership has not been designated though the area upon which it is spent is determined; such property would be a rightful property of Muslims’ Treasury, regardless of whether it is already in the sanctuary of the Treasury or not. Likewise, every property due to be spent upon its beneficiaries and rightful owners, or in the interests of the Muslims and their affairs, or in carrying the Islamic Daw’ah; all such funds area duty upon the treasury, regardless of whether the funds are spent or not. Therefore, the Treasury in this context, is the competent authority.

"国库"一词也用来指代存放国家收入资金、并从中支出款项的地方。

The Treasury is also a term used to describe the place where the funds which are the state’s revenues are kept and from which they are spent.

第一个设立的国库，即主管机关，是在安拉（SWT）降示以下经文之后：“他们问你战利品的事。你说：战利品归安拉（SWT）和使者（ﷺ）支配。所以你们应当敬畏安拉（SWT），和睦相处，如果你们确是信士，就应当服从安拉（SWT）和使者（ﷺ）。” [Al-Anfal: 1]

The first Treasury to be established, meaning the competent authority, was after the Revelation of Allah (swt) of the following verse: “They ask you about spoils of war. Say such spoils are at the disposal of Allah (swt) and the Messenger (saw): so fear Allah (swt) and keep straight the relations between yourselves, and obey Allah (swt) and His Messenger (saw) if you do believe.” [Al-Anfal: 1]

这一章节是在白德尔战役之后降示的,当时穆斯林因战利品的分配发生了争执。赛义德·本·朱拜尔传述:我就《艾distance·安法勒》章问伊本·阿拔斯,他说:"它是在白德尔降示的。" 白德尔的战利品是穆斯林在阿卜杜拉·本·贾哈什远征的战利品之后获得的第一笔财物。安拉(斯布哈内胡·瓦台阿拉)确立了关于其分配的律例。祂使这些战利品成为穆斯林的共同财产,并委托安拉的使者ﷺ依照他认为最符合穆斯林利益的方式处置。因此,这些战利品属于公库,由穆斯林的监护人依照他认为最符合穆斯林利益的方式处置。

This was revealed in the wake of the battle of Badr, when the Muslims engaged in dispute over the spoils of war. Sa’eed Ibnu Jubair reported: I asked Ibnu Abbas regarding the Surah of Al-Anfal. He said: “It was revealed in Badr.” The spoils of Badr were the first funds the Muslims gained after the spoils of Abdullah Ibnu Jahsh expedition, Allah (swt) demonstrated the rule concerning their distribution. He made the spoils the property of the Muslims, and He commissioned the Messenger of Allah (saw) to dispose of them according to what he deemed in the best interest of the Muslims. So they were the property of the Treasury, to be disposed of by the guardian of the Muslims according to what he deemed in their best interest.

至于“金库”，即存放收入并从中支出费用的地方，在先知穆罕默德ﷺ在世时并没有固定的场所。当时的收入有限，在分配给穆斯林、用于处理他们事务的开支之后，几乎所剩无几。先知ﷺ会在每次战役结束时分配战利品和五分之一（Al-Khums）。他ﷺ不会拖延分配款项，也不会拖延将其支付给应得的各类人员。先知ﷺ的书记员汉扎拉·伊本·赛菲（Hanzalah Ibnu Sayfi）转述说：“先知ﷺ对我说：‘你陪伴我，并提醒我所有事情，不要超过三天。’”他说：“于是我连续三天提醒他任何款项、食物或我收到的任何钱财。”因此，先知ﷺ从不会在处理完所有事情之前过夜。大多数时候，款项当天就会分配完毕。哈桑·伊本·穆罕默德（Al-Hassan Ibnu Muhammad）转述说，先知ﷺ从不会将任何款项留到当天晚些时候或过夜，“也就是说，如果他在早上收到，就会在中午前分配；如果在晚上收到，就会当晚花掉，不会留到第二天。”因此，从来不会有需要保存在某处或登记造册的积余款项。

As for the Treasury, meaning the place where the revenues are kept and from which expenses are spent, this did not have a specific place during the lifetime of the Messenger of Allah (saw) , for at that time, the revenues were limited and there was hardly anything left after what had been distributed amongst the Muslims and spent in looking after their affairs. The Messenger of Allah (saw) used to distribute the spoils and the fifths (Al-Khums) at the end of each battle. He (saw) would not delay the distribution of the funds or spending them to their eligible categories. Hanzalah Ibnu Sayfi, who was a clerk to the Messenger of Allah (saw) , reported: “The Messenger of Allah (saw) said to me: “Accompany me and remind me of everything, for no later than three days.” He (saw) said: ‘so I kept on reminding him for three days about any fund or food or any money I received.’ So the Messenger of Allah (saw) would not spend the night except after the disposed of everything.’” Most of the time, the funds used to be distributed on the same day. Al-Hassan Ibnu Muhammad (saw) reported that the Messenger of Allah (saw) never used to keep any fund till late in the day or overnight, “i.e. if he (saw) received it in the morning, he would distribute before noon, and if he received it in the evening he would spend it and would not keep it overnight.” Therefore, there never used to be any saved funds that needed to be kept in a place or on record.

这种情况在使者ﷺ在世时一直持续着。阿布·巴克尔被任命为哈里发后,在他哈里发任期的第一年仍延续这一做法。凡从各地收到的款项,他都会带到使者ﷺ的清真寺,分配给应得者。他在此事上任命阿布·乌baida·本·朱拉赫为副手。阿布·乌baida在担任此职时对他说:我替您保管这些款项。然而,阿布·巴克尔在哈里发任期的第二年确实为国库设立了一个起点,他在自己家中指定一处地方,用来存放运到麦地那的款项,并将其全部用于穆斯林及其事务。 阿布·巴克尔去世后,欧麦尔被任命为哈里发,他召集了托管人,走进阿布·巴克尔的家。他打开国库,发现只有一枚第纳尔,是从一个袋子里掉出来的。欧麦尔哈里发时期征服之事日益频繁,穆斯林征服了"基斯拉"(波斯)和"盖萨尔"(罗马)的土地,款项增多,涌入麦地那,于是欧麦尔为此指定了一座房屋。他为之设立账簿,任命会计,从中拨付补助金并装备武装力量,不过他有时会把收到的战利品五分之一放在清真寺里,并立即分配。 伊本·阿拔斯传述:"欧麦尔曾召见我,我到达时,他坐在一块布前,金子像干草一样散落在上面。他说:来吧,去分给你的族人。至于真主(SWT)为何将此物从祂的使者ﷺ、阿布·巴克尔那里留下而赐给我,真主最为知晓。他这样做是想要好处还是坏处?" 阿卜杜·拉赫曼·本·奥夫传述:"欧麦尔有一次在正午召见我,我便去见他。我进入他的家,他拉着我的手,领我到一个房间,那里堆放着成捆的包裹,一层叠着一层。" 他接着说:“如今,穆罕默德与吉尔特?”——不对,重新翻译如下: 他接着说:“如今,赫塔卜家族在真主(SWT)面前变得卑微了。以真主(SWT)起誓,如果我们因此而得到尊荣,真主(SWT)本会把它赐给我的两位同伴,他们也会为我树立一个在此事上跟随他们的先例……”阿卜杜勒·拉赫曼说:“当我看到他所带来的东西时,我对他说:‘坐下吧,众信士的长官,让我们好好想想。’他说:‘我们坐了下来,我们把麦地那人记录在册,记录了为真主之道而战的圣战者,以及穆罕默德ﷺ的妻子们,然后我们又记录了其他人。’”

This state of affairs continued during the lifetime of the Messenger of Allah (saw) . When Abu Bakr was appointed Khalifah, he continued on that course in the first year of his Khilafah. He used to bring any funds that reached him from any region to the mosque of the Messenger of Allah (saw) and distribute them among those entitled. He appointed Abu Ubaidah Ibnul Jarrah as his deputy in this matter. Abu Ubaidah said to him, when he held this post: I will look after the funds on your behalf. Abu Bakr however did in the second year of the khilafah establish a starting point for the treasury, where he assigned a place in his house to place in the funds which came to Madinah, and he used to spent all of that on the Muslims and their affairs. When Abu Bakr died and ‘Umar was appointed Khalifah , he gathered the trustees and entered Abu Bakr’s house. He opened the treasury and found one single Dinar which had fallen from a sack. When the conquests had intensified during the Khilafah of ‘Umar, and the Muslims conquered the lands of “Kisra” (Persians) and “Qaysar” (Romans), the funds increased and poured into Madinah, so ‘Umar designated a house for them. He set down for them account books and appointed accountants, allocated grants from them and equipped the armed forces, though he used to sometimes place the fifths of the spoils that reached him in the mosque and distribute them without delay. Ibnu Abbas reported: “Umar once summoned me, and when I got there he was sitting before a rag with the gold scattered over it like hay. He said: Come on and divide among your folk, for Allah (swt) knows best why He did hold this from His Messenger (saw) and Abu Bakr and He gave it to me?, Did he want good or bad by this?” Abdul Rahman Ibnu Auf reported: “Umar summoned me once at noon, so I went to him. When I entered his home, he took me by the hand and led me to a room where the parcels were stacked on top of each other. He then said: “Now the family of Al-Khattab became lowly before Allah (swt), by Allah (swt) if we were to be honoured by this, Allah (swt) would have given it to my two companions and they would have set for me a precedent to follow them in this matter..” Abdul Rahman said: “When I saw what he has brought I said to him. ‘Sit down O Amir of the believers, and let us think.’ He said: ‘we sat down, we wrote down the people of Madinah, we the Mujahideen in the way of Allah (swt) and the wives of the Messenger of Allah (saw) and then we wrote the others.’”.

因此,穆斯林们建立了一个固定的国库,在那里收集财款、保存账册,并由此发放补助,将款项支付给应得者。

Thus, the Muslims turned to have an established Treasury where the funds were collected, the books of record were kept, from which the grants were given and the funds were paid to their beneficiaries.