每年,民主国家都要为本国编制一份总预算。在民主国家,预算的实际运作形式是:预算本身以法律的形式颁布,称为某年度的预算案或预算法。议会对其进行辩论,包括逐项审议预算拨款以及分配给每个项目的数额,辩论之后才予以批准并正式颁布为法律。每一项拨款实际上都是预算不可分割的组成部分,这些拨款是作为一个整体进行表决的,而非逐项表决。因此,议会可以全盘接受或全盘否决,尽管在辩论阶段议会保留逐项、逐笔审议的权利。 预算法由若干条款组成:其中一条列明国家在预算所涵盖的财政年度内即将支出的资金;另一条列明国家对即将到来的财政年度收入的预估;其他条款则规定某些机构的支出;还有一些条款规定某些机构的收入预估;此外,某些条款赋予财政大臣一系列强制性权力。每一条款都会引用一张表格,该表列出预算各部分的内容,说明每一条款在支出和收入方面包含哪些内容;表格的每一栏列出该部分的各个项目,随后列出表中每个项目的总额。每年都是在此基础上编制预算的,并根据各种事件每年作出少量调整。此外,每个民主国家的预算还会根据各种事件进行一系列次要的变动。

Each year, the democratic states draw up a general budget for their State. The reality of the budget in the democratic State is that the budget itself is issued in the shape of a law known as the Budget Bill or Law for such and such year, which Parliament then approves and enacts it as a law once it has been debated, including the appropriations of the Budget one by one, and the sums assigned to each item. Each appropriation is in fact an integral part of the Budget and these are voted on as a whole, and not individually. Hence, Parliament can either accept or reject it outright, even if it reserves the right to debate it item per item and sum per sum at the debating stage. The law of the Budget is formed of several articles, one of which is drawn up to show the funds that are earmarked for the State’s upcoming expenditure in the financial year for which the Budget has been drawn up. Another article is drawn to show the State’s estimates with regard to the revenues of the coming financial year. Other articles are drawn in order to earmark the expenses of certain institutions, while yet other articles are drawn in order to estimate the revenues of certain institutions. Also, certain articles are drafted in order to give the Chancellor a host of mandatory powers. In each article a reference is made to a table that includes the sections of the Budget, outlining what each article contains in terms of expenditures and revenues, then in each column the items of the section are listed; then the overall sums of each item in the section are listed in the table. It is on this basis that the Budget is drawn up each year, with slight alterations introduced each year, according to the various events. There are also a host of peripheral changes in the budget of each democratic State, and this is also according to the various events.

至于伊斯兰国，它并不每年编制预算，因为这件事不需要每年为预算制定专门的法律。预算不会提交给乌玛议会，也不会征求议会的意见。这是因为，在民主制度中，预算连同其所有条款和章节以及每一章节所包含的款项，都是法律，而且是仅适用于一个年度的法律。民主制度中的法律由议会制定，因此这件事必须提交议会批准。伊斯兰国不需要这一程序，因为国库的收入是按照经文所规定的伊斯兰教法规则征收的，其支出也是按照经文所规定的伊斯兰教法规则支付的。这些都是永久性的伊斯兰教法规则，因此在收入和支出方面绝无征求意见的余地。预算的各个章节由已被永久性伊斯兰教法规则所确定的固定章节构成，这是就预算章节而言。至于预算的拨款、每项拨款所包含的金额，以及每项拨款所用于的事项，这一切都取决于哈里发的意见和伊杰particular提哈德。这是因为这属于管理民众事务的一部分，伊斯兰教法已将决定权赋予哈里发，由他依其所认为适当的方式决定；他的命令具有约束力，必须执行。

As for the Islamic State, she does not draw up an annual budget because the matter does not require a specific law for the budget each year. The budget does not get proposed to the Ummah’s Council, nor is the Council’s opinion sought. This is because the budget with all its articles and sections, and the funds included in each of them, is law in the democratic system. It is a law for one single year. The law in the democratic system is enacted by Parliament, and that is why the matter is required to be proposed to Parliament for ratification. The Islamic State does not need this, because the Treasury’s revenues are levied according to the Shari’ah rules stipulated by text and they are paid out according to the Shari’ah rules stipulated by text. All of these are permanent Shari’ah rules; hence, there is absolutely no room for opinion seeking with regard to the revenues and with regard to the expenditures. The sections in the budget are formed of permanent sections that have been determined by permanent Shari’ah rules. This is as far as the Budget sections are concerned; as for the appropriations of the budget and the amounts included in each appropriation as well as the matters for which these amounts are allocated in each appropriation, all of this is down to the opinion and the Ijtihad of the Khalifah. This is because it is part of looking after people’s affairs, which Shari’ah had conferred upon the Khalifah to decide based on what He deems fit; and his order is binding and must be executed.

因此，伊斯兰教中不存在国家像民主制度那样每年编制年度预算的余地，无论是就其章节、拨款、科目，还是每一科目或每项拨款所需的金额而言。这正是伊斯兰国不编制年度预算的原因，尽管它拥有一份常设的预算，其收入与支出的章节均已由沙里尔（立法者）作出规定。哈里发保留在需要时随时决定拨款及其科目的权利，而不与某一特定期限相联系。

Therefore, there is no room in Islam for the State to draw up an annual budget, as is the case in the democratic system, whether this is with regard to its sections, its appropriations its items or the amounts required for each item or each appropriation. This is why no annual budget is drawn up for the Islamic State, though she has a permanent budget for which the Shar’a has determined its sections for both revenues and expenditures. The Khalifah reserves the right to determine the appropriations and their items, whenever it is required without linking that to a particular period.