Seadet-i Ebediyye - Endless Bliss Fifth Fascicle

Nothing is taken for petroleum or other liquids of its kind, for
oxides, for ores that do not melt in fire, such as salts, or for things
that are obtained from the sea.
3 - The kharâj and the jizya, which are taken from non-
Muslims, and goods that the ’Âshir has taken from them. They are
spent on public needs such as roads, bridges, inns, schools, law
courts, and on national defence. They are given to those Muslims
who mount guard over the frontiers and over the roads within the
country, to the construction and maintenance of bridges, mosques,
ponds, canals, to imâms, muezzins, to those who serve pious
foundations, to those who teach and study Islamic knowledge, that
is, Islam and science, to qâdîs, muftîs and preachers, to those who
work so that Islam and Muslims will survive and spread. Even if
these people are rich, they are given a share suitable with the
customs and current prices in return for their work and service.
[There is detailed information about those who have allotments
from the Beytulmâl in the chapter about disasters incurred by the
hand in Hadîqa.] When they die, their children are preferred to
others if they have the qualifications. If their children are ignorant
and sinful, they are not appointed to their fathers’ place. It is
written in Eshbâh: “If the Sultan appoints an ignorant person as a
teacher, khatîb [speaker of khutba] or preacher, it will not be
sahîh. He will have perpetrated cruelty.”
4 - Property left behind by rich people who do not have any
inheritors and the luqata, that is, things found unattended and of
which no one claims ownership; they are spent on hospitals and on
funerals of the poor, and given to poor people who cannot work
and who have no one to take care of them. It is the State’s task to
make these four groups of goods reach the allotted people.
The State appoints officials called ’Âshir to work out of town.
These officials protect tradesmen against highwaymen and all
kinds of danger. The ’Âshir asks the tradesman he meets on the
road the amount of his property. If it is the amount of nisâb and if
he has had it for one year and if it is commercial property, of any
kind of goods, he takes one-fortieth from a Muslim, one-twentieth
from a zimmî, and one-tenth from a harbî. The property that is
taken from the Muslim stands for his zakât. Zakât is not taken
from a person who says that he has paid his zakât in the city or that
he has not yet had it for one year. Nothing is taken from tradesmen
from a country of disbelievers’ which does not take anything from
Muslim tradesmen. If it is known how much they take, the same
amount is taken from them. [This implies that those who work in
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