第119条。

Article 119.

经济管理学所依据的，是关于社会应当如何的观念：在满足（人类）需求时，以社会应当成为的样子作为满足需求的基础。

management ofe economics is the view of what the society ought to be when addressing the satisfaction of (human) needs, so what the society ought to be is taken as the basis for satisfying the needs.

第120条

Article 120.

基本的经济问题在于如何将资金以及利益/服务分配给国家的所有臣民，并通过使他们能够努力获取和拥有这些资金与利益/服务，从而便利所有臣民对其加以利用。

The fundamental economic problem is how to distribute funds and benefits/ services to all subjects of the State, and to facilitate all the subjects to utilise these funds and benefits/ services by enabling them to strive and possess them.

第121条

Article 121.

每个人都必须由国家全面保障其基本需求，并且必须保证其能在最大可能的程度上满足其奢侈性（非基本）需求。

Every individual must have all his basic needs provided for completely by the State, and he/she must be guaranteed to satisfy his luxuries (non-basic needs) to the highest possible level.

第122条

Article 122.

安拉独自拥有财产，祂使人类成为财产的继承者。依据这一普遍的委托，人类获得了拥有财产的权利。由于安拉(SWT)允许个人拥有财产，人便实际占有了财产。

Allah is alone the owner of property and He has made human beings heirs in it. By this general entrust mankind has acquired the right to possess property. As a consequence of Allah's (swt) permission for the individual to possess property, man has the actual possession.

第123条

Article 123.

财产分为三类：私有财产、公共财产和国家财产。

There are three types of property, they are: private property, public property, and State property.

第124条

Article 124.

私有财产是一项由财产本身或从中获得的利益所决定的神圣规定。由于这种占有，占有者从中获得利益，或因此得到相应的回报。

Private property is a divine rule determined by the property itself or the benefit from it. As a result of this possession, the person who possesses it obtains a benefit from it or receives a return for it.

第125条

Article 125.

公共财产是指伊斯兰律法（Shar'a）允许社会成员共同参与、从财产本身获取利益的财产。

Public property is the shar’a permission for the community to participate in obtaining benefit from the property itself.

第126条。

Article 126.

国家财产包括所有其支出完全由哈里发的见解和他的伊吉提哈德（独立判断）所决定的财产，例如：赋税、土地税（哈拉只）和人头税（吉兹亚）的资金。

State property comprises all property whose expenditure is determined solely by the view of the Khaleefah and his ijtihad, such as: the funds of taxes, land tax (kharaj) and head tax (jizya).

第127条

Article 127.

私有财产（包括流动资产和固定资产）受到以下天启途径（asbab）的限制：

Private property consisting of liquid and fixed assets is restricted by the following divine means (asbab):

工作。

a. Work.

b. 继承

b. Inheritance.

c. 为维持生计而获取财产。

c. Acquisition of property to survive.

d. 从国库拨给公民的捐助。

d. A donation from State funds to a citizen.

e. 个人既非通过努力、也非通过购买而获得的财产。

e. Funds obtained by individuals neither by effort nor through purchase.

第128条

Article 128.

对财产的处置受立法者即真主的许可所限制，无论是花费还是投资财产。挥霍、奢侈和吝啬都是被禁止的。资本主义公司、合作社、其他一切非法交易、高利贷（riba）、欺诈、垄断、赌博及类似行为同样被禁止。

The disposal of property is restricted by the permission of the Legislator, i.e., Allah, (swt) whether it is spending or investing of property. Squandering, extravagance and miserliness are forbidden. Also forbidden are the capitalist companies, co-operatives, all other illegal transactions, usury (riba), fraud, monopolies, gambling and the like.

第一百二十九条

Article 129.

"Ushriyah"土地（al ushriah）指的是位于阿拉伯半岛境内的土地，以及其所有者在伊斯兰国通过圣战征服之前已经皈依伊斯兰教并拥有该土地的土地。Kharajiyah土地（al kharajiah）指的是阿拉伯半岛以外、通过圣战（即战争或和约）开辟的所有土地。Ushriyah土地及其收益归个人所有。Kharajiyah土地归国家所有，个人拥有其收益。每个人都有权通过符合沙利亚的合同，交换ushriyah土地及kharajiyah土地的收益。所有人都可以像继承其他财产一样继承这些财产。

Tithed land (al ushriah) constitutes land within the Arabian peninsula and land whose owners had embraced Islam whilst possessing the land, (i.e. before the Islamic State encountered them by jihad ). Tax land (al kharajiah) is all land, other than the Arabian peninsula, which was opened by jihad, i.e. war or peace. Al ushriah land, together with its benefits, is owned by individuals. Al kharajiah land is owned by the State, and individuals own its benefits. Everyone has the right to exchange, through shar’a contracts, tithed land and the benefits from tax land. All people can inherit these, the same as with other properties.

第130条

Article 130.

荒地(muwat)可以通过“使地复活”即灌溉而取得,或通过“保护”即修筑围栏而取得。已耕种的土地只能通过合法的途径取得,例如:继承、购买,或由国家赠予。

Uncultivated (muwat) land is acquired by giving life to the land, i.e. irrigating it, or by protecting it, i.e. erecting fencing. Cultivated land can only be acquired by way of shar’a means, such as: inheritance, purchasing or through a donation from the State.

第131条

Article 131.

租用土地（无论是"العشرية"即什一地还是"الخراجية"即哈拉吉地）用于耕种是被禁止的。以分成方式租种种有树木的土地是允许的，而以分成方式租种其他所有土地都是被禁止的。

Leasing land, whether al ushriah land or al kharajiah land, for agriculture is forbidden. Sharecropping of land planted with trees is permitted, and sharecropping on all other land is forbidden.

第132条

Article 132.

每位地主都有义务耕种自己的土地；对于贫困者，可以从国库（Bayt ul-mal）提供贷款以帮助其耕种。任何人若让自己的土地荒废，即连续三年不利用该土地，其土地将被收回，转交给他人。

Every landlord is obliged to use his land; those who are needy are to be given a loan from the treasury (bayt ul-mal) to facilitate this. Anyone who leaves his land fallow, i.e., does not use the land, for three years will have it taken from him to be given to another.

第133条

Article 133.

以下三类构成公共财产：

The following three categories constitute public property:

a. 公共设施，例如城镇公园。

a. Public utilities, such as the town parks.

b. 丰富的矿产资源，例如油田。

b. Vast mineral resources, like oil fields.

c. 按其性质本不能被个人所拥有的事物，例如河流。

c. Things which, by their nature, preclude ownership by individuals, such as rivers.

第134条

Article 134.

工厂本质上属于私有财产。然而，它们遵循其中所生产产品的规定。如果产品属于私有财产，那么工厂也被视为私有财产，例如纺织厂。如果产品属于公共财产，例如铁矿石，那么工厂则被视为公共财产。

Factories by their nature are private property. However, they follow the rule of the product manufactured within them. If the product is private property, the factory is considered to be private property, like a textile mill. If the product is a public property, like iron ore, then the factory is considered to be a public property.

第135条

Article 135.

国家无权将私有财产变为公共财产,因为公共财产由其本质决定,而不是由国家的看法决定。

The State has no right to change private property into public property, because public property is determined by its nature and not by the view of the State.

第136条。

Article 136.

每个人在国家中都有权利使用公共财产，而国家无权允许任何个人单独占有、拥有或使用公共财产。

Everybody in the State has the right to utilise public property, and the State has no right to allow any individual to singularly possess, own or utilise public property.

第137条

Article 137.

国家有权代表公民的任何利益，保护部分未开垦的土地或公共财产。

The State is allowed to protect parts of the uncultivated land or public property on behalf of any of the citizens' interests.

第138条

Article 138.

囤积资金，即使已对其缴纳天课，也是被禁止的。

Hoarding funds, even if zakah is paid on it, is forbidden.

第139条

Article 139.

天课是从穆斯林的、由伊斯兰教法（shar'a）规定的财产中征收的，即货币、贸易货物、牲畜和谷物。教法未规定的东西不征收天课。天课从每一位财产所有者征收，无论其是否负有法律责任（mukallaf），即是否成年且神志健全，还是未成年或精神失常者。天课被记入国库（bayt ul-mal）的专门账目中，除用于《古兰经》中提到的八类人中的一类或多类之外，不得支出。

Zakah is collected from Muslims on their properties that are specified by shar’a, i.e. money, trading goods, cattle and grain. It is not taken from anything not specified by the shar’a. Zakah is taken from every owner whether legally responsible (mukallaf), i.e. mature and sane, or not, i.e. immature and insane. It is recorded in a specific account of the bayt ul-mal and is not to be spent except for one or more of the eight categories of people mentioned in the Glorious Qur'an.

第140条

Article 140.

jizyah（人头税）由非穆斯林（dhimmī，受保护者）缴纳。它应向成年男子征收，前提是他们有经济能力缴纳。女性和儿童不需缴纳。

Jizyah (head-tax) is collected from the non-Muslims (dhimmis). It is to be taken from the mature men if they are financially capable of paying it. It is not taken from women or children.

第141条

Article 141.

哈拉吉税（土地税）依据可耕种土地的潜在产出，从哈拉吉土地（al-kharajiah）上征收。然而，对于乌什尔土地（al-ushriah），则依据其实际产出缴纳天课（zakah）。

Kharaj (land-tax) is collected on al-kharajiah land according to its potential production. However, in respect of al ushriah land zakah is payable on it, on the basis of its actual production.

第142条

Article 142.

穆斯林只缴纳伊斯兰教法所允许的税赋，用以支付公库（Bayt al-Mal）的开支，且其条件是该税赋只向超出个人所需的财产征收。税赋的数额必须足以满足国家的需要。

The Muslims only pay the tax that shar’a has permitted to cover the expenditure of bayt ul-mal, on condition that it is levied on that which is surplus to the individual's needs. The tax must be sufficient to cover the demands of the State.

第143条

Article 143.

国家有权在公库（bayt ul-mal）的资金不足以支付履行伊斯兰教法（shar'a）所规定的穆斯林所有义务所需的开支时，向乌玛（ummah）征税。国家不得为伊斯兰教法未要求穆斯林履行的职能而向民众征税。因此，国家不得对法院、政府部门或行政机构收费，也不得为实现任何利益而收费。

The State has the right to collect tax from the ummah when the funds of bayt ul-mal are inadequate to cover the expenditure required to undertake all the functions the shar’a has obliged the Muslims to perform. The State is not allowed to impose a tax on the people for a function the shar’a has not obliged the Muslims to undertake. Thus, the State is not allowed to collect fees for the courts or departments or administrations, or for accomplishing any interest.

国家的财政预算拥有由伊斯兰教法（Ahkam Shari'ah）所确定的固定来源。预算又被分成若干部分。每一部分拨付的资金数额，以及资金所用于的事项，都由哈里发的见解和他的独立推理（ijtihad）来决定。

The budget of the State has permanent sources decided by the AHkam Shari’ah. The budget is further divided into sections. The funds assigned to each section and the matters for which the funds are allocated are all decided by the view of the Khaleefah and his ijtihad.

第145条

Article 145.

国库（Bayt ul-mal）的常设收入来源有：战利品（fay'）、人头税（jizyah）、土地税（kharaj）、埋藏财宝（rikaz）的五分之一和天课（zakah）。所有这些款项，无论是否有需要，都会持续不断地征收。

The permanent sources of income for bayt ul-mal are: spoils (faya), jizyah, kharaj, a fifth of the buried treasure (rikaz) and zakah. All these funds are collected, whether there is a need for them or not, on a perpetual basis.

第146条

Article 146.

如果公库（bayt ul-mal）从固定收入来源获得的收入不足以支付国家的开支，允许向穆斯林征收税款，以支付公库所应承担的义务。这些义务包括以下几项：

If the revenues derived from the permanent sources of income for bayt ul-mal are insufficient to cover the expenditure of the State, it is permitted to collect taxes from the Muslims to cover the expenditure obliged on bayt ul-mal. The obligations are the following:

a. 穷人、贫困者和旅途中的人的需要，以及履行圣战的义务。

a. The needs of the poor, the needy, the wayfarers, and to perform the obligation of jihad.

b. 官员的薪俸、统治者的报酬以及士兵的给养。

b. Remuneration of the salaries of the employees, the rulers and the provisions for the soldiers.

c. 由伯特·穆尔（Bayt ul-mal）负责提供应有的福利和公共设施，例如修建道路、开采水源、建造清真寺、学校和医院。统一伯特·穆尔（Bayt ul-mal）。

c. Providing benefits and public utilities due on bayt ul-mal., such as constructing roads, extracting water, erecting mosques, schools and hospitals. Unify bayt ul-mal.

d. 应对紧急情况，例如自然灾害、饥荒、洪水和地震。

d. Meeting emergencies, like natural disasters, famine, floods and earthquakes.

第147条

Article 147.

来自公共财产和国家财产的收入、无继承人者死后遗留的财产、叛教者的财产，以及在国家边境征收的关税（thoghoor），都记录在公库（bayt ul-mal）之中。

Income derived from public and State property, people dying without heirs properties of the apostates and customs levied at the state's borders (thoghoor), are all recorded in bayt ul-mal.

第148条

Article 148.

公库（bayt ul-mal）的支出应按以下六类人进行分配，具体如下：

The expenditure of bayt ul-mal is distributed among the following six categories of people as follows:

a. 有权领取天课款项的八类人。如果本章中没有款项，则不给予他们任何钱财。

a. The eight categories of people entitled to partake of the zakah funds. If there are no funds in this chapter they are not given any money.

b. 当天课账户资金不足时，贫困者、需要帮助者、旅途中的人、负债者以及圣战（吉哈德）的经费，应从永久性收入来源中支付。当永久性收入来源的资金也不足时，负债者不得获得资助。贫困者、需要帮助者、旅途中的人以及圣战的经费，必须从为此目的征收的税款中支付；如有需要，为防止他们陷入腐败，则可由国家为此目的举借的贷款中支付。

b. The poor, the needy, the wayfarers, the debtors and jihad are funded from the permanent sources of revenues whenever there are insufficient funds in the zakah account. When there are inadequate funds from the permanent revenues, the debtors are not to receive assistance. The poor, the needy, the wayfarers and jihad must be funded from the taxes collected for this purpose; and if required - to prevent them from falling into corruption - they are to be funded from loans raised by the State for this purpose.

c. 国库（Bayt ul-mal）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、统治者和士兵。如果为此目的的资金不足，必须立即征收税款以支付他们的开支；如果担心可能引发腐败，则应当借款。

c. Bayt ul-mal must fund those people who perform certain duties or services for the State, such as employees, rulers and 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.

d. 公库（Bayt ul-mal）应当为道路、清真寺、医院和学校等基本服务与公共设施提供资金。若资金不足，则必须征收税款以支付其费用。

d. Bayt ul-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.

e. 非必需的服务和公共设施由公库（Bayt al-Mal）提供资金，但当可用资金不足时，这些服务和设施将不予资助，并相应推迟。

e. Non-essential services and utilities are funded by bayt ul-mal, but when there are insufficient funds available they are not financed and accordingly delayed.

f. 地震、洪水等灾难必须由公库（Bayt ul-mal）出资应对；若资金不足，应立即借款，之后再从税收中偿还。

f. Disasters, such as earthquakes and floods, must be financed by bayt ul-mal; if there are insufficient funds available, loans are to be raised immediately, and will be repaid later from taxes.

第149条

Article 149.

国家应当为所有持有该国国籍的臣民提供就业机会。

The State should provide employment for all subjects holding citizenship of the State.

第150条

Article 150.

公司员工与自营者享有与国家雇员相同的权利、承担相同的义务。凡为工资而工作者，无论工作性质如何，均被视为雇员。若雇主与雇员之间就薪资水平发生争议，则应以市场情况来评定薪资水平。若双方在其他事项上存在分歧，则应依照伊斯兰教法（沙里亚）的规则来评判雇佣合同。

Company employees and the self-employed have the same rights and duties as employees of the State. Everyone who works for a wage, irrespective of the nature of the work, is considered an employee. In matters of dispute, between employer and employee over salary levels, the salary level is to be assessed on the basis of the market. If they disagree over something else, the employment contract is to be assessed according to the rules of the shar’a.

第151条

Article 151.

工资应根据工作的收益或雇员的收益来确定，而不是根据雇员的知识和/或资历来确定。员工不应享有每年的加薪。相反，他们应当为所做的工作获得其应得的全部工资价值。

The salary is to be determined according to the benefit of the work, or the benefit of the employee, and not according to the knowledge and/or qualifications of the employee. There are to be no annual increments for employees. Instead, they are to be given the full value of the salary they deserve for the work they do.

第152条

Article 152.

国家应当保障没有钱财、没有工作、也没有负有抚养责任的亲属的人的生活费用。国家还应负责安置残疾人和残障人士，并保障他们的生活。

The State is to guarantee the living expenses of the one who has no money, no work and no relatives responsible for his financial maintenance. The State is responsible for housing and maintaining the disabled and handicapped people.

第153条

Article 153.

国家必须努力使财富在全体臣民之间流通，并禁止财富仅在社会的某一部分人之间流转。

The State must endeavour to circulate wealth among all the subjects and forbids the circulation of wealth among only a sector of society.

第154条

Article 154.

国家承担起使每位臣民都能满足其奢侈需求（非基本需求）的任务，并依据其可用的财力实现社会平等，具体方式如下：

The State tackles the task of enabling every subject to satisfy his luxuries (non-basic needs,) and to achieve equality in society in accordance with the funds available to her, in the following way:

国家从伯图勒马尔(Bayt al-Mal)所有的动产和不动产中,以及从战利品等中,向其所有公民发放资产。

a. The State grants all its citizens liquid and fixed assets from those owned by bayt ulmal, and from the war booties, etc.

b. 国家从其耕地中划拨土地给土地不足或没有土地的人。拥有土地却不加以利用的人，不会获得土地。无力耕种自己土地的人，将获得经济资助，以使他们能够利用其土地。

b. The State donates from its cultivated land to those who have insufficient or no land. Those who possess land but do not use it are not given land. Those who are unable to use their land are given financial assistance to enable them to use their land.

c. 无力偿还债务的人，可从天课以及战利品等款项中获得资助。

c. Those who are unable to settle their debts are given funds from zakah, and the war booty, etc.

第155条

Article 155.

国家依照农业政策的需要监督农业事务及其产品，以使土地的生产潜力发挥到最大程度。

The State supervises agricultural affairs and their products in accordance with the needs of the agricultural policy, so as to achieve the potential of the land to its greatest level of production.

第156条

Article 156.

国家监管工业的全部事务。国家直接承办那些属于公有财产范围内的工业。

The State supervises the whole affairs of industry. It directly undertakes those industries included in the public property.

第157条

Article 157.

对外贸易的评估依据是商人的国籍，而非货物的产地。与本国处于交战状态的国家的商人，不得在本国进行贸易，除非获得针对该商人或货物的特别许可。与本国签有条约的国家的商人，依照条约条款对待。作为本国臣民的商人，不得出口任何可能让敌人在军事、工业或经济上获益的货物。然而，他们并不被禁止进口自己所拥有的任何财产。对于与我们存在真正战争状态的国家（例如以色列）及其公民，不适用上述规则。对于此类国家，在一切关系中，无论是贸易还是其他方面，均适用于实际战争之地的规定。

Foreign trade is assessed on the basis of the citizenship of the trader and not the origin of the goods. Merchants from countries in a state of war with the State are prevented from trading in the State, unless given a special permission for the merchant or the goods. Merchants from countries that have treaties with the State are treated according to the terms of the treaties. Merchants who are subjects of the State are prevented from exporting any goods that the enemies could benefit of militarily, industrially or economically. However, they are not prevented from importing any property they own. Any country that we have real war between us and its citizens (such as Israel) is excluded from these rules. The rules applicable to the actual land of war apply to such country in all the relations with it whether trade or otherwise.

第158条

Article 158.

所有国家的个体公民都有权建立与生活各方面事务相关的研究与发展实验室。国家也应当设立此类实验室。

All individual subjects of the State have the right to establish research and development laboratories connected with all life's affairs. The State should also establish such laboratories.

第159条

Article 159.

禁止个人拥有可能对乌玛或国家造成伤害的物质生产实验室。

Individuals are prevented from possessing laboratories producing materials that could harm the ummah or the state.

第160条

Article 160.

国家为所有人提供免费的医疗服务，但这并不禁止使用私人医疗服务，也不禁止药品的销售。

The State provides free health care for all, but it does not prevent using private medical care nor the sale of medicine.

第161条

Article 161.

禁止利用外国资本，也禁止在国内投资外国资本。同样禁止向外国人授予特许经营权。

The use of foreign capital and its investment within the State is forbidden. It is also prohibited to grant franchises to foreigners.

第162条

Article 162.

国家发行自己的货币，这种货币独立于一切外国货币。

The State issues its own currency, which is independent of all foreign currencies.

第163条

Article 163.

国家的货币应当限定为金和银，无论是否已经铸造。国家不允许使用其他形式的货币。国家可以发行非金银材质的铸币，但前提是国库（bayt ul-mal）中持有与所发行铸币等值的金和银来作足额担保。因此，只要完全以金银作担保，国家便可以以自己的名义发行由黄铜、青铜或纸币等制成的货币。

The currency of the State is to be restricted to gold and silver, whether minted or not. No other form of currency for the State is permitted. The State can issue coinage not of gold or silver provided that the treasury of the State (bayt ul-mal) has the equivalent amount of gold and silver to cover the issued coinage. Thus, the State may issue coinage in its name from brass, bronze or paper notes etc. as long as it is covered completely by gold and silver.

第164条

Article 164.

允许以国家货币与其他国家的货币进行兑换，就如同以本国的硬币相互兑换一样。只要两种货币不同，两者之间的汇率可以有所差异。但此类交易必须以现金交割的方式进行，属于即时交易，不得有延期。只要是两种不同的货币之间，汇率可以不受限制地波动变化。所有公民都可以在国内或国外购买所需的任何货币，无需事先获得许可或类似的批准。

It is permissible to have exchange between the State currency and the currency of other states like the exchange between the state's own coinage. It is permissible for the exchange rate between two currencies to differ provided the currencies are different from each other. However, such transactions must be undertaken in a hand-to-hand manner and constitute a direct transaction with no delay involved. The exchange rate can change/fluctuate without any restrictions as long as it is between two different currencies . All citizens can buy whatever currency they require from within or outside the State, and they can purchase the required currency without obtaining prior permission or the like.