伯特·乌勒-马尔（Bait ul-Mal）的支出建立在六项原则之上：

The expenditures of the Bait ul-Mal are based upon six principles:

1. 国库作为保管人所负责的支出项目，这些就是天课款项。这些款项将在有可用资金的情况下支付给符合条件的人。如果国库在天课部分有可用资金，就会支付给《古兰经》中提到的八类人，这是他们应得的权利。这些款项必须支付给他们。然而，如果这些款项不可用，那么符合条件的人的支付义务即告免除；也就是说，如果国库在天课部分没有可用资金，那么八类人中的任何一类都不会从天课基金中获得任何款项，国家也不必在征收天课之前借贷任何资金。

1. The expenditures for which the Treasury acts as custodian, and these are the Zakat funds. These will be paid to those eligible subject to availability. If the funds were available to the Treasury in the Zakat section, they would be paid to those among the eight categories mentioned in the Qur’an as their right. These funds must be paid to them. However, if these funds were not available, this waives their payment to those eligible; i.e. if the funds were not available to the Treasury in the Zakat section, then none of the eight categories would be given any money from the Zakat fund and the State would not have to borrow any money pending the levying of Zakat.

2. 国库应承担的"I'aalah"（即经济扶助）与履行圣战义务方面的开支，包括救济贫困者、穷困者和旅行者，以及圣战方面的支出。这类开支的资格不取决于是否有资金，因为这是必须履行的权利，无论国库是否有钱。因此，如果有资金，就必须立即支付。然而，如果没有资金，并且担心推迟支付会造成严重困难，国家应立即借款，待之后向穆斯林征收后再偿还。如果不担心会造成困难，则适用"推迟至宽裕之时"的原则。因此，支付将推迟到款项征收完毕之后，再发放给符合条件的人。

2. The expenditures which are due on the Treasury by way of “I’aalah” i.e. financial support and with regard to undertaking the duty of Jihad; such as spending on the destitute, the indigent and the traveller, and such as the spending on Jihad. The eligibility of this expenditure is not subject to availability, for it is a right that must be fulfilled whether funds were available to the Treasury or not. Hence, if the funds were available, they must be paid at once. However, if the funds were not available and if it were feared that a serious hardship would be caused by delaying the payment, the State should borrow the money at once, pending its collection from the Muslims, and then pay it back. If it were not feared that a hardship would be caused, then the principle: “It is delayed to the time of ease” would apply. Hence, payment would be deferred until the funds are levied and then they would be paid to those eligible.

3. 国库应支付的“巴达勒”（Badal，即报酬或津贴）类开支，指的是欠那些为国家提供服务而收取报酬的人的款项，例如士兵、公务员、法官、教师及类似人员的薪俸。因此，这类支付同样不受资金是否充裕的限制。这些都是必须履行的权利，无论资金是否可用、是否短缺，即无论国库中是否有钱。如果资金充足，就应立即支付；如果资金不足，国家有义务从穆斯林中筹集所需的资金。如果担心延迟支付会造成严重的困难，国家应立即借款，待之后向穆斯林征收后再予偿还。如果不担心会造成困难，则适用“推迟到宽裕之时”的原则，即支付推迟到资金征收到位后，再发放给符合条件的人。

3. The expenditures which are due upon the Treasury by way of “Badal” i.e. recompense or allowance, meaning that the funds are owed to people who rendered a service to the State, they took money for their services; such as the salaries of soldiers, civil servants, judges, teachers and the like. Hence, such payments are also not subject to availability. These are rights that must be fulfilled regardless of availability or scarcity i.e. whether the funds were available in the Treasury or not. If the funds are available, they should be paid immediately; if they are not available, the State would be obliged to make them available by taking whatever is needed from the Muslims. If it is feared that a serious hardship would be caused by delaying the payment, the State should borrow the money at once, pending its collection from the Muslims and then pay it back. If it were not feared that a hardship would be caused, then the principle: “It is delayed to the time of ease” would apply. Hence, payment would be deferred until the funds are levied and then they would be paid to those eligible.

4. 国库中应支付的开支，其支付依据是“马斯莱哈”（公共福利）和“伊尔法格”（公共事业），但不获得回报。换言之，这些支出用于一系列没有任何收益或收入的公共事业，例如道路、供水服务、清真寺、学校、医院，以及任何其他类似的、其可用性被视为必需、而缺失会给乌玛造成困难的公共事业。因此，这些公共事业的支付不取决于资金是否充足，而是无论资金充裕与否都必须承担的义务。所以，如果国库有现金，就应将其用于这些公共事业；如果国库没有现金，责任则转移到乌玛身上，即从乌玛中筹集这些项目所需的资金以支付费用，然后由国库将其用于这些项目。这是因为，任何以福利为目的、不求回报、且不支付便会造成困难的开支，都是具有约束力的开支，无论资金是否可用。如果国库有现金，国家就有责任支出于这些公共事业，穆斯林的这项责任即被免除；但如果没有现金，则由他们负责为国库提供资金，因此这便成为国库的一项强制性开支。

4. The expenditures that are due on the Treasury, and whose payments are due by way of “Maslaha” i.e. welfare and “Irfaq” i.e. public utilities, however without recompense; in other words the payments are spent on a host of utilities without any returns or revenues, such as roads, water services, mosques, schools, hospitals and any other similar utility whose availability is considered a necessity and whose non availability would cause hardship to the Ummah. Hence, the payment for these utilities is not subject to availability of funds. Rather they are an obligatory liability regardless of availability or scarcity. So, if the cash were available to the Treasury, it should be then spent on these utilities; and if it were not available in the Treasury, the onus would be shifted to the Ummah; thus whatever is required for such projects in terms of finance would be collected from the Ummah in order to meet the costs, then the Treasury would spend on these projects. This is because any expenditure by way of welfare and without a return, and whose non-payment would cause a hardship would be a binding expenditure whether the funds are available or not. If the cash was available to the Treasury, it becomes a duty upon the State to spend on these utilities and the duty would be waived off the Muslims, But if it was not available, then the onus would be on them to provide it for the Treasury and consequently it becomes a compulsory expenditure on the Treasury.

5. 国库应支付的开支，其支付依据是“马斯拉哈”（公共利益）和“伊尔法格”（公共服务设施），且不求回报；然而，即便缺少这些开支，也不会给乌玛造成困难，例如在已有一条道路的情况下再修一条路，或在已有另一家医院且能够提供充分服务的情况下再建一家医院，或修建一条附近人们可以找到替代道路的路，或类似情况。在这种情况下，此类项目的支出仅取决于是否有可用资金。因此，如果国库有可用资金，就应当将其用于此类项目；否则，国库的此类支出义务即告免除，穆斯林也无需承担这些项目的费用，因为从根本上说，它们对穆斯林并非强制性的。

5. The expenditures that are due upon the Treasury, and whose payments are due by way of “Maslaha” i.e. welfare and “Irfaq” i.e. public utilities, and without recompense; however, the scarcity of which would not cause hardship to the Ummah, such as the building of another road while a road exists, or the building of a hospital while another exists and is capable of providing adequate service, or the building of a road for which people can find an alternative road nearby or anything similar. In this case, the spending on such projects would be subject to availability only. Hence, if the funds were available to the Treasury, they should then be spent on such projects; otherwise, the duty of such expenditure on the Treasury would be waived and the Muslims would not be obliged to meet the costs of such projects, because in essence, they are not obligatory upon the Muslims.

6. 国库因紧急情况而负有的开支，例如饥荒、洪水、地震或敌人的袭击。此类开支的支付不受国库现有资金的限制；相反，国家有责任提供这笔钱，不论资金是否充足或匮乏。如果现金充足，应立即支付；如果不足，则责任转移到穆斯林身上：此时应立即向穆斯林征收这笔钱，并将其存入国库，用于支出在他们身上。如果担心延迟征收款项会造成困难，国家则必须借入所需的款项并交由国库支配，然后立即将钱支付给符合条件的人，并在之后从向穆斯林征收的款项中偿还债务。

6. The expenditures that are due upon the Treasury by way of emergency, such as famine, flood, earthquake or attack by an enemy. The payment of such expenditure is not subject to availability; rather the onus is upon the State to provide such money regardless of availability or scarcity. If the cash is available, it should be paid immediately, and if it was not, then the obligation would shift to the Muslims; in this case the money should be levied from the Muslims at once and it should be placed in the Treasury in order to spend on them. If it was feared that a delay in levying the money could cause hardship, the State must in this case borrow the necessary money and place it at the disposal of the Treasury, then pay out the money at once to those eligible and pay off the debt from what it collects from the Muslims later.