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Ali Ibn Abi Talib - Volume 1 of 2

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'<strong>Ali</strong> ibn <strong>Abi</strong> Tilib 61 1<br />

close to you, and so that he can feel safe and secure with you from the<br />

aggression <strong>of</strong> people close to<br />

From this text we leam the following:<br />

(a) The governor is responsible for appointing judges<br />

(b) The governor is required to adhere to strict standards in<br />

selectiug judges.<br />

(c) The governor must take care <strong>of</strong> judges completely, so that<br />

they do not feel that they need anything from others.297<br />

2.3.7. Financial administration<br />

The sources for financial expenditure in the province were<br />

zaka, charity, booty (ghaneemah and fay'), land tax revenues and<br />

customs duties. These funds were to he placed in the public treasury,<br />

which was the place where the Muslim public funds were collected.<br />

There was a worker in charge <strong>of</strong> the public treasury who recorded all<br />

the wealth that came into it and all expenditure that went out <strong>of</strong> it.<br />

The public treasury played an important role in decentralised<br />

administration. The wealth that was collected was spent first on the<br />

province's affairs, such as employees, workers, judges, the needy,<br />

development and so on. Whatever was left over was sent to the<br />

capital <strong>of</strong> the caliphate. The public treasury was regarded as the heart<br />

<strong>of</strong> the province which circulated blood through the veins <strong>of</strong> the<br />

different departments.298<br />

Amir al-Mu'mineen '<strong>Ali</strong> (&) said: "Look at what you have<br />

collected <strong>of</strong> the wealth <strong>of</strong> Allah, and spend it on those with you who<br />

are in need and hungry."z99 As we have mentioned, part <strong>of</strong> this<br />

wealth came from the land tax, which is a levy that was imposed on<br />

cultivated land; it was the main source for paying salaries <strong>of</strong> those<br />

employed by the province. Whatever was left over <strong>of</strong> that was to be<br />

distributed to the poor and needy. Amir al-Mu'mineen '<strong>Ali</strong> said: "AU

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