Abstract
Abstract
This study examines the management of financial expenditures, their areas of disbursement, and their impact on the state and society within the framework of the Arab Islamic state, considering them one of the fundamental pillars of the Islamic financial and administrative system. Public spending constituted an effective instrument for achieving public benefit, meeting the needs of society, and ensuring social and economic stability, in accordance with regulations derived from Islamic law and its objectives.The study presents the concept of expenditure in Islamic thought and clarifies the types of public expenditures, whether earmarked or non-earmarked, while highlighting the role of the state in directing public funds to serve the interests of Muslims. It also addresses the Diwan al-Nafaqat (Bureau of Expenditures) as an important administrative institution responsible for organizing financial disbursement and supervising expenditures related to the military, administration, the caliphate, and public projects. Furthermore, the study discusses various forms of expenditure, including stipends, provisions and salaries, military expenditures, caliphal expenditures, spending on education and health, the establishment of bimaristans (hospitals), military fortifications, as well as general social expenditures. The study concludes that sound management of expenditures was a key factor in the strength and stability of the state, whereas poor financial planning and uncontrolled expansion in spending contributed to the weakening of the public treasury and the emergence of financial deficits in the later periods of the Arab Islamic state.
This study examines the management of financial expenditures, their areas of disbursement, and their impact on the state and society within the framework of the Arab Islamic state, considering them one of the fundamental pillars of the Islamic financial and administrative system. Public spending constituted an effective instrument for achieving public benefit, meeting the needs of society, and ensuring social and economic stability, in accordance with regulations derived from Islamic law and its objectives.The study presents the concept of expenditure in Islamic thought and clarifies the types of public expenditures, whether earmarked or non-earmarked, while highlighting the role of the state in directing public funds to serve the interests of Muslims. It also addresses the Diwan al-Nafaqat (Bureau of Expenditures) as an important administrative institution responsible for organizing financial disbursement and supervising expenditures related to the military, administration, the caliphate, and public projects. Furthermore, the study discusses various forms of expenditure, including stipends, provisions and salaries, military expenditures, caliphal expenditures, spending on education and health, the establishment of bimaristans (hospitals), military fortifications, as well as general social expenditures. The study concludes that sound management of expenditures was a key factor in the strength and stability of the state, whereas poor financial planning and uncontrolled expansion in spending contributed to the weakening of the public treasury and the emergence of financial deficits in the later periods of the Arab Islamic state.
Keywords
Allowances
Keywords: Expenditures
state
Stipends
Wealth
zakat
Abstract
يتناول إدارة النفقات المالية وأوجه صرفها وأثرها في الدولة والمجتمع في إطار الدولة العربية الإسلامية، بوصفها أحد المرتكزات الأساسية في النظام المالي والإداري الإسلامي. فقد شكّل الإنفاق العام أداة فاعلة لتحقيق النفع العام، وسد حاجات المجتمع، وضمان الاستقرار الاجتماعي والاقتصادي، وفق ضوابط مستمدة من الشريعة الإسلامية ومقاصدها.يعرض البحث مفهوم النفقة في الفكر الإسلامي، ويبيّن أنواع النفقات العامة، سواء المخصصة المصارف أو غير المخصصة، مع توضيح دور الدولة في توجيه المال العام لخدمة مصالح المسلمين. كما يتناول ديوان النفقات بوصفه مؤسسة إدارية مهمة أشرفت على تنظيم الصرف المالي، ومتابعة نفقات الجند، والإدارة، والخلافة، والمشاريع العامة. ويتناول البحث أوجه النفقات المختلفة، مثل: العطاءات، والأرزاق والرواتب، والنفقات العسكرية، ونفقات الخلافة، والإنفاق على التعليم والصحة، وبناء البيمارستانات، والتحصينات العسكرية، فضلاً عن النفقات الاجتماعية العامة. ويخلص البحث إلى أن حسن إدارة النفقات كان عاملاً رئيساً في قوة الدولة واستقرارها، في حين أن سوء التخطيط المالي والتوسع غير المنضبط في الإنفاق أسهما في إضعاف بيت المال وظهور العجز المالي في أواخر الدولة العربية الإسلامية.
Keywords
الكلمات المفتاحية: النفقات، الدولة، المال، الزكاة، العطاء، الارزاق