Cash waqfs in and around Istanbul according to accounting book no. 1 in 17 th century Şer'iyye Registers (1633-1634)

Waqfs that continue to exist in all areas of the economic and social life of the Ottoman Empire have carried out their activities for many years on the basis of the legal and legal structure of the state. The waqfs that have been functioning since the waqf years of the Ottoman Empire have developed in parallel with the growth of the state. As a matter of fact, the Ottoman State has successfully implemented the foundation institution that existed before it. As a result of this success, cash waqfs, which are a type of waqfs, have emerged.In this study, the accounting book No. 1, which is included in the Sharia registers, has been examined, and the economic and social activities of the foundations operating in Istanbul during the period of 1633-1634 have been examined based on the accounting book. Within this framework; the economic and social services of the waqfs have been comprehensively conveyed through the tables. In the study, information about the incomes and expenses of the cash waqfs were given. In addition, the total amount of borrowed money that waqfs give to people in an economic context is also shown. In the light of the data obtained from the accounting books, it has been observed that the main income item of the foundations is murabaha, and the expenses they spend the most consist of the officials they employ within their own structure. In addition, it was also found that the waqfs examined lent money to people from all walks of life. This situation reveals how important an institution cash waqfs are in terms of the welfare level of the Ottoman society.