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[English edition] يمثل بيت المال في معناه الملموس «دار الخزينة»، ولكن بصفة خاصّة وبالمعنى المجرّد للعبارة، هو الماليّة أو خزينة الدولة الإسلاميّة.…

, in its concrete meaning “the House of wealth”, but particularly, in an abstract sense, the “fiscus” or “treasury” of the Muslim State. I. The Legal Doctrine. ‘Bilāl and his companions asked ʿUmar b. al-Ḵh̲aṭṭāb to distribute the booty acquired in Iraq and Syria. “Divide the lands among those who conquered them”, they said, “just as the spoils of the army are divided”. But ʿUmar refused their request . . . saying: “Allāh has given a share in these lands to those who shall come after you” ’ ( Kitāb al-Ḵh̲arād̲j̲ , 24. Le Livre de l’Impot Foncier , 37). In this alleged decision of ʿUmar lies the germ of the notion of public as distinct from private ownership and the idea of properties and monies designed to serve the interests of the community as a whole. Coupled with the institution of the dīwān [ q.v.] in 20 A.H. it marks the starting point of the conception of the bayt al-māl as th…

, litt. «la Maison du Trésor», de là, le fisc de l’État musulman. I. — Aspect juridique. Doctrine juridique. …