国家的全部收入都汇集到公库（Bait al-Mal）中，国家的各项职能由此拨款支持。拨款的各项事宜，全都由哈里发的见解和他的伊智提哈德（ijtihad）决定。

All of the revenues of the State are collected in the Bait al-Mal, from where the various functions of the State are funded.The matters for which the funds are allocated are all decided by the view of the Khaleefah and his ijtehad.

伯特·马尔（Bait al-Mal，公库）的支出主要集中于以下六个方面：

The expenditure of the Bait al-Mal is centred around the following six categories :

伯特·马尔（Bait al-Mal）设有一个专门的账户，用于收集天课的款项。天课的八类受益人所需的费用，都从这一账户中支出。

The Bait al-Mal has a special account in which the money of zakat is collected. The eight categories of people entitled to partake of the zakat funds are supplied from this account.

当zakat账户中的资金不足时，穷人、贫困者、旅行者、负债者和圣战（jihad）的开支将从其他收入来源中拨付。如果即使从这些其他来源也无法筹集足够资金，则不得向负债者提供援助。穷人、贫困者、旅行者和圣战的开支必须从为此目的而征收的额外税款中支付；如有需要，为防止他们陷入腐败，还可以用国家为此目的举借的贷款来支付。

The poor, the needy, the travellers, the debtors and jihad are funded from other sources of revenue whenever there are insufficient funds in the zakat account. When there are inadequate funds even from these other sources, the debtors are not to receive assistance. The poor, the needy, the travellers and jihad must be funded from the extra taxes collected for this purpose; and if required - to prevent them falling into corruption - they are to be funded from loans raised by the State for this purpose.

伯特·马尔必须为那些为国家履行某些职责或提供某些服务的人提供资金，例如雇员、统治者或士兵。如果此项用途的资金不足，则必须立即征收赋税以支付他们的开支；如果担心会引发腐败，则应当举借借款。

The Bait al-Mal must fund those people who perform certain duties or services for the state, such as employees, rulers or soldiers. If there are insufficient funds for this purpose, taxes must be collected immediately to meet their expenses, and loans should be raised if it is feared that corruption might ensue.

国库（Bait al-Mal）应当资助必要的公共服务和基础设施，例如道路、清真寺、医院和学校。如果资金不足，则必须征收税款以支付其费用。

The Bait al-Mal shall fund the essential services and utilities such as the roads, mosques, hospitals and schools. If there are insufficient funds, taxes must be collected to cover their cost.

非必需的服务和公用设施由Bait al-Mal（公库）出资，但当资金不足时，这些服务和设施便得不到资助，因而会被推迟。

Non-essential services and utilities are funded by the Bait al- Mal, but when funds do not allow, these are not financed and are accordingly delayed.

对于地震、洪水等灾害的必要应对措施，应由国库（Bait al-Mal）提供资金；若资金不足，应立即借贷，之后再以税收偿还。

The necessary measures for dealing with disasters, such as earthquakes and floods, must be financed by the Bait al-Mal; if there are insufficient funds, loans should be raised immediately, and will be repaid later from the taxes.

在国家不得不借贷以资助必要事务的情况下，借款应主要来自其富有的公民。外国贷款可能使异教徒对穆斯林拥有某种权力，或控制穆斯林的事务，因此不予举借。

In cases where the State must resort to taking out loans to fund necessary activities, these will be primarily from its wealthy citizens. Foreign loans, which may allow the kaffir to have some kind of authority over the Muslims or control of her affairs, will not be undertaken.

在伊斯兰国，开设银行绝对是被禁止的。伊斯兰国唯一允许的银行是国家银行，它隶属于Bait al-Mal（公库）。该银行不从事高利贷（riba，利息），其职能是依照伊斯兰教法（Shari‘ah）的规定提供金融贷款，并促进金融和货币交易。

It is absolutely forbidden to open banks in the Islamic State.The only bank permitted in the Islamic State is the state bank which is a department of the Bait al-Mal. It does not deal in riba (interest) and its function is to provide financial loans in accordance with the Shari‘ah rules and to facilitate financial and monetary transactions.