Q. & A. 711 to 1707 with solved Papers css 1971 to date

The Bait-ul-Mal (Public Treasury) and Revenue Administration
A public treasury (Bait-ul-Mal) was for the first time established by the Holy Prophet in the form of a common fund for the benefit of the general public. During the time of Hazrat Abu Bakr (Rad.A), a house was purchased for the purpose but there were no saving beside one Dirham when he passed away. Dunng the Caliphate of Hazrat Umar (Rad.A) the Bait-ul-Mal was immensely enlarged.
He reorganized the entire system on a very sound and just basss. The officer incharge of the public treasury (Bait-ul-Mal) was known as ”Sahib-i-Bait-ul-Mal.” There were treasury officers in each province. Guards were also appointed for the Bait-ul-Mal. In Medina there was the central treasury and regular accounts were kept.
Following were the main sources of revenue.
i) Jizya (Indemnity or Defence Tax);
ii) Zakat (Poor tax); Khiraj (Land tax); Ushr (Special land tax); Booty (Income from the conquered places); Tax on non-Muslim merchants or traders (because they did not pay Zakat).
The tax on non-Muslim traders was introduced by Hazrat Umar (Rad.A) for the first time. The reason was obvious, they did not pay Zakat while Muslim merchants had to pay Zakat. Ushr, the special land tax equal to one tenth of the produce was taken from large holdings. The Zakat fund was kept in special account books and was spent in accordance with the Islamic laws as given in the Holy Qur’an. From the rest of the fund, expenditure on general administration and warfare was met. The surplus was distributed among Muslims which was determined by three main principles, the relationship and the closeness with the Holy Prophet; priority of conversion to Islam and sacrifices for its cause; and military service to Islam. For example, the Badriyin received 5000 Dirhams each, those who participated in the battle of Uhud or participated in the ”Treaty of Hudaibia” received 4000 each. The Muslims who accepted Islam before the conquest of Makkah but after the ”Treaty of Hudaibia” received 3000 each. Those who fought in Syria or, Iraq received 2000 each and those who took part in the battles after this
in) iv) v) vi)

Hazrat Umar (Rad. A.)
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252 Political and Cultural History of Islam
received 1000 each. Any ordinary soldier who fought during the time of Hazrat Umar (Rad.A) received 500 to 600 Dirhams. The stipend was given to every Muslim whether male or female, young or old. Even new-born babies also received stipends. Sir William Muir in his book ”Caliphate” comments on it: ”A people dividing amongst them the whole revenues spoil and conquests of state. On the basis of an equal brotherhood is a spectacle probably without parallel in the vcrld”. Hazrat Umar (Rad.A) was very cautious in spending the public fund. There are a number of instances which could be presented here.
Once Hazrat Uriar (Rad.A) fell sick and the physician advised him to take lions >. There was plenty of honey in the Rait-uiMal. He went to the Prophet’s Mosque and called General ”Shura”. When people assembled he said, ”! need some honey, I would be thankful if you allow me to take some honey from the Bait-u!-Mal”. He took personal care cf the Bait-ul-Mal properties. Once a camel belonging to the Bait-ul-Mal ran away. He himself went in search of it. In the meantime a chief of a cl?n came to meet him. Hazrat Umar (Rad.A) said to him ”T ease help n e in my work. I am searching a camel of the Bait-ul-T,ial”.^uch examples are unparallel in the history of whole civilisation and they show extreme vigilance by Hazrat Umar (Rad.A) of public funds. At this place 1 would like to mention two more things in connection with the Revenue Administration of Ha/ rat Umar (Rad.A) (a) Survey of lands in Iraq; (b) Indemnity Tax. (a) Survey of Land in Iraq
Before Islam there was no administration in Arabia, Hazrat Umar (Rad.A) introduced a full administrative system based upon Islam. When Iraq was conquered he did not allow the conquered land to be distributed as estate among the warriors. He granted it to the people as state p-operty. There were many objections raised by the ”Shura”. Hazrat Umar’s (Rad.A) plan was formulated, then he ordered survey of the conquered land in Iraq. Land tax has assessed according to the income of the farmers. No tax was levied on lands which were trusts for places of worship or which were owned by orphans. Fore’ ts was considered as state property. Big estates, owned individually ty people were not taken away from them.
In o’ner places like Syria and Egypt more or less the same system remained enforced as was before Islam as far as the ownership of estates was concerned. However he took those estates
which were owned by Imperial officers of Roman Empire and distributed them among the farmers. No Muslim was allowed to take over any piece of land. However purchase of lands was allowed. He constructed a number of canals of irrigation purposes. In Egypt alone one hundred twenty thousand labourers worked to construct various canals from the river Nile. All these labourers were paid by the state