The financial organization of the Treasury (Bayt al-Mal) in Basra and Kufa during the Umayyad era: resources and aspects of expenditure

Abstract

This study examines the financial organization of the Bayt al-Māl in the cities of Basra and
Kufa during the Umayyad period, considering it a fundamental pillar of economic
administration in the early Islamic state. The research highlights the main financial resources of
the Bayt al-Māl, including land tax (kharāj), poll tax (jizya), tithes (‘ushūr), and spoils of war,
as well as the various expenditure channels such as soldiers’ and governors’ salaries, public
services, and administrative and military expenses. It also analyzes the mechanisms of financial
management, regulation, and distribution in light of the political and administrative
developments of the Umayyad era. Relying on a historical-analytical approach and early Arabic
sources, the study aims to assess the efficiency of the financial system in Basra and Kufa and its
role in achieving economic and social stability in these two important administrative and urban
centers of the Umayyad state.