The Treasury’s account books (Diwans) consist of two main divisions. The first one deals with the Treasury’s revenues and the funds owed to it. The second deals with the expenditure and the funds which the Treasury is liable to pay to the rightful owners.

This includes the following Diwans according to the type of funds.

This Diwan would be the place where the records of the State’s revenues are kept and recorded. These funds would be the general booties for which all Muslims would be entitled. This Diwan would also include all the revenues from taxes, which the Muslims could in some cases be liable to pay, in case the revenues are not sufficient to cover the expenditures due on the Treasury. These taxes could be due as recompense for the State’s employees, or as service for the common interest and affairs of all the Muslims. A special place within the treasury is assigned for the funds of the Diwan, without being mixed with other funds. This is because such funds are spent in looking after the Muslims affairs and in their common interests, according to the opinion and Ijthihad of the Khalifah.

The departments of the Diwan of booties and Kharaj, set up according to its revenues and funds due to it, consists of the following:-.

a) The department of war booties (Al-ghana’im): This includes the war booties, spoils, booties and the fifth.