تنظيم المال العام والرقابة في الدولة الاسلامية دراسة في كتاب الاموال لابي عبيد القاسم بن سلام ( 157هـ/774 م - 224 هـ/838 م )

Abstract

      The regulation of public money and financial control is one of the basics of the Islamic economy, and the financial organizations during the era of the Prophet, may God’s prayers and peace be upon him, were among its priorities to emphasize the importance of work, and not to delay the bid as he did not keep money and he used to distribute it as soon as he received it and did not leave it for one night in his home Abu Bakr Al-Siddiq and Omar bin Al-Khattab distributed the money as soon as it was received, as well as the Rightly Guided Caliphs, may God be pleased with them after him, as they did not keep any surplus money for the following years, but rather they considered keeping the money at that time a kind of monopoly.

     The financial administrative organization in the noble Prophet's era was simple commensurate with the smallness of the state and its imports, and this indicates the flexibility of the organization and its suitability to reality, and he used to send couriers himself and hold them accountable himself as well, and the foundations of the economics of zakat, charity and its disbursement resources. .

      The administrative organization of the state was linked to the financial organization, because the Messenger, may God’s prayers and peace be upon him, was the first nucleus of the financial and administrative apparatus and internal and external policy affairs, and it is evident from the large number of clerks, administrators and accountants who were assigned to record and write facts and covenants, especially those that were sent to the kings and chiefs of soldiers to convey the message of Islam or The choice between tribute and fighting, which included charters and treaties with Christians and Jews, contracts with tribes, and security was written to kings and princes: (the Romans, Persians, Abyssinians, Egypt, Oman, the Yamamah, Bahrain, the Levant, and others ...), and the aim was to establish relations and trade exchange And advocating Islam and securing trade routes.

     The Messenger, may God’s prayers and peace be upon him and his family, affirmed the right to control the ruler over the parish, and financial control is not limited to the Muslim parish, but rather includes all the citizens of the state and all the inhabitants of its land. On him and his family he monitors some practical practices in the financial practices of trade, agriculture and crafts contracts, and his control over other imports from the collection and disbursement of zakat in terms of the administrative division of areas of financing or specialization in terms of the practice of collection and retention and their application. The basic application of the provisions of Sharia.

There were instructions by the Messenger, may God bless him and his family, regulate the state’s financial revenues and preserve public and private rights, including: the prohibition of luring people or forcing them to swear to the containers upon which rights are imposed, observing the annual collection, and ensuring that the taxpayer is not assigned more than he can afford, and observing justice, And not to give up any right to Allah's money, and take alms in its face, and it is permissible to take the monetary equivalent of the value.

     The state’s resources and the function of financial control over it increased during the Rashidun era due to the expansion of the state and the many conquests and the entry of people to Islam, so there was zakat, spoils, class, kharaj, tribute, and the inheritance of those without heirs. For reciprocity With the Muslims who deal with them on their land, and Islamic history has witnessed a difference in financial decisions among the caliphs, and this is due to the view and diligence of each of them according to the requirements of his era and developments.