The Development of Bayt al-Mal in the Time of Caliph Umar ibn al-Khattab (13–23 AH)

Abstract

This research sheds light on the development of the treasury (Bayt al-Mal) during the reign of Caliph Umar ibn al-Khattab (may God be pleased with him) from 13-23 AH. The treasury was the entity responsible for managing financial resources in Islam. This research aims to clarify the tasks entrusted to the treasury from its inception during the time of the Prophet Muhammad (peace and blessings be upon him), through the reign of the Commander of the Faithful, Abu Bakr al-Siddiq (may God be pleased with him), and up to the reign of Caliph Umar ibn al-Khattab (may God be pleased with him), while also highlighting its most prominent financial resources during those periods.

The researcher also addresses the administrative reforms introduced by Umar ibn al-Khattab, which were accompanied by the expansion of Islamic conquests, the establishment of administrative departments (diwans), the organization of stipends, and the laying of the foundations for the general budget in the Islamic state.

Umar (may God be pleased with him) adopted a precise system for controlling revenues and distributing expenditures. This contributed to the formation of a well-organized army and the preservation of public funds through competent officials who oversaw the distribution of resources according to established regulations. Thus, the resources of the treasury became a continuous source of wealth under the authority of the Islamic state, ensuring its financial and administrative stability.