The second is that its expenditure is owed for the sake of public welfare and the provision of amenities, rather than as compensation. Entitlement to it is contingent upon the availability of funds, not their absence: if the requisite funds are available in the public treasury, the treasury is obligated to provide it, and the obligation is lifted from the Muslims; but if the funds are unavailable, the obligation is lifted from the public treasury. Even when the harm it addresses is widespread, this remains a communal obligation incumbent upon all Muslims until a sufficient number of them undertake it, as with jihad.

If, however, the harm is not widespread—for example, when a nearby road is difficult to traverse but people have another, more distant road, or when a water supply is cut off but people have access to another source of water—then, once the obligation is lifted from the public treasury because the funds are unavailable, it is also lifted from the Muslims generally, since an alternative exists.

If two claims fell due against the public treasury, and its resources were insufficient for both but sufficient for one, the funds should be spent on whichever of the two would thereby become a debt owed by the treasury. If its resources were insufficient for either one, the ruler could, if he feared harm and disorder, borrow in the name of the public treasury whatever was needed to pay debts, rather than to provide amenities. Any rulers who succeeded him would then be bound to repay that loan once the public treasury had sufficient funds.

If the revenues of the public treasury exceeded their designated expenditure, it was said that they should be set aside in the treasury for any unforeseen event that might befall the Muslims. It was also said that they should instead be distributed among those whose support serves the general welfare of the Muslims, rather than being saved, since meeting such emergencies becomes a specific obligation upon them when they arise. These, then, are the four categories on which the regulations of the dīwān (fiscal bureau) are based.

As for the secretary of the dīwān, who is in charge of it, two conditions are required for the validity of his appointment: integrity and competence. Integrity is required because he is entrusted with the rights of the public treasury and the subjects; he must therefore possess the integrity and trustworthiness characteristic of those who are entrusted with such matters. He said concerning the judge’s secretary: “He must be upright.”

Competence is required because he directly undertakes work that demands the ability to carry it out independently and with the requisite proficiency. Once his appointment has been properly made, he is charged with six duties: maintaining the fiscal schedules, collecting dues in full, registering petitions and documents, auditing officials’ accounts, disbursing funds, and reviewing grievances.

As for the first of these—maintaining the fiscal schedules according to just assessments—this must be done without any increase that would wrong the subjects or any decrease that would impair