According to the accounting book number 144 of the sharia records Galata waqfs (1686-1688)

This study focuses on the financial situation of the waqfs and cash waqfs operating in Ottoman Galata in H.1098/M.1686, H.1099/M.1687, and H.1100/M.1688. The "Murabaha" and "İcare" incomes and the "Masarif" and "Vezaif" expenditures of 37 Galata waqfs determined through the waqfs accounting book numbered 144 directed the study. The study aims to reveal how waqfs control income-expenditure and react in case of profit or loss and maintain continuity. As a result of the study, it is determined that while the income of Galata waqfs decreased from year to year, their expenses increased in the period mentioned above. In addition, it is determined that waqfs effectively use "muaccele" incomes to compensate for losses and to maintain the income-expenditure balance and are affected by the financial change and depression that the state is in.