According to the accounting book number 137 of the Sharia Records, Eyup waqfs (1191-1195)

In this study, waqfs and cash waqfs operating in Havass-ı Refia (Eyüp) between 1191-1195 (1777-1781) were analyzed financially. 36 waqfs determined through the waqfs accounting book no. 137; their income and expense items and the ways they followed in the face of the problems arising in the income-expense balanced guided the research. In addition the tenants and debtors mentioned in the study were analyzed in various groups such as gender, profession, religion and the type of the real estate used, and answers were sought to the questions of which human profile and how and how they benefit from waqfs. As a result of the research, it has determined that the "rakabe method" and "muaccele incomes", have an important position in maintaning the balance of income and expenditure. It was also observed that there are differences between the theoretical form of "rakabe method" and its application in practise.