Beytulmal in Four-Halife Period

The Beytulmal where the revenues of the state are collected in Islamic history corresponds to the state treasury of today. Although the history of the Beytulmal organization dates back to the time of the Prophet, it is not possible to mention a place reserved for that purpose at that time. One room of the caliph's house was allocated for the state treasury at the time of Abu Bakr. The institutionalization of the Beytulmal and its rebuilding of detached buildings coincide with the time of Omar. With the expansion of the borders and the increase in the state revenues in the period of Omar, a divan organization was established. The people were recorded in the books according to their tribal affiliations. The lands in the conquered regions were not distributed to jihadists and transferred to the treasury, unlike the earlier ones. After that, it was determined how much these lands were and how much tax would come from them. The number of fey incomes was determined at the time of Ömer as accepted among the treasury revenues and these were zakat received from the Muslims and jizya, harac, humus, uşû, etc received from the non-Muslims. Thus, a certain budget began to form. While some of the goods collected in the beytulmal has been spent for the public good, the remaining part has been distributed to the citizens.