The Institution of Bait Al-mal in the rise of Islam (H1-132, A.D 622-749)

The Fisc is an Islamic idiom used to call the institution which managed the financial affairs of the caliphate state during the rise of Islam and the Umayyad state. It took the process of organizing the income and the expenses as well as other tasks. It's thought the prophet Muhammad (peace is up on him) had put the main features of the Fisc and its duties. However, the different resources didn't use this name in his time, but other sources assure that there was no Fisc during his period. The study discuss the historical roots of what was called the Fisc was began during the caliphate of Abu bakr Assidiq. It was reported that the Fisc during that era was no more than an establishment for saving and keeping money coming in. there was no guarding for it, there was just a lock on the door of the establishment. This establishment had grown during the era of Omar bin Al-khattab to a great financial establishment as a result of the changes in all aspects of life. That establishment had trustees and employees and it supervised a lot fiscal offices such as the bureau of taxes and expenses. The study focuses on the administrative, organizational and the financial supervision related with the Fisc. The study shows that the caliphate state has integrated in the financial policy between the central and the decentralized. Each province has its administrative establishment which is similar to the establishment of the central government. The study also discusses the jobs and the financial systems Muslims had created such as deeds, borrowing and lending process which similar to the tasks of today banks. This indicates the civilized development of Muslims at that time. The study also refers to the presence of many patterns of financial control on people's money. Muslims didn’t make a little of calling to account those are responsible of their money. However, the abuse of some caliphs of Fisc represented in considering it as a special establishment created an extreme kind of a counting led to violence as the rebels of the shia and al-khawarij. The study assures that the income for the Fiscs was of three kinds: the first one is booty and loot which was taken from the poly theists, but the second kind is the alms taken from the charity whereas the third type is the secondary income such as the heirs. In addition, the study discusses the topic of the granting as one of expending doors in the caliphate state in its early period. It also shows the kinds of expenses such as salaries and expenses on the public establishment such as mosques and hospitals as well as the war expenses. The study dealt with the political, economical and social development which the caliphate state passed in. the study also discussed the financial corruption and the administration on as well. It also shows that rebellions and riot had affected the Fisc.