According to the Accounting Book Number 346 of the Sharia Records, Eyüp waqfs (1219 – 1223)

This study focuses on the economic transactions carried out by the waqfs in a certain region, which operates in the Ottoman administration, based on the records of waqf accounting, where the financial status and economic functions of the waqfs can be monitored practically and through these transactions, it aims to reveal how waqfs control their income and expenses, and how they react to profit or loss to maintain their continuity. As a result of the research, it is determined that in Eyüp Waqfs, the "muaccele" income of the "icareteyn" method is a very effective way to compensate the losses occuring in waqfs and the "rakabe" method which is found to be different from the theory in practice, is a good way to maintain the income and expense balance in the waqfs.