The State is obliged to establish powerful and highly trained armed forces. The task of that forces is to liberate the lands from occupation and terminate the influence of the aggressor. So, Jihad serves exclusively defensive goal as far as military activity is concerned. Expenditure on Jihad and what is necessary for it is one of the rights due upon the Bait ul-Mal whether there are funds in the Bait ulMal or not. If there are funds available, then they are spent on Jihad and its requirements. If there are no resources and jihad has been mandatorily ordered, then the donation devoted to it is a duty, so the responsibility for creating the funds is transferred from Bait ul-Mal to the Muslims, as the jihad is obligatorily and directly affecting their property and life. Allah (SWT) says:

Go ye forth, (whether equipped) lightly or heavily, and strive and struggle, with your goods and your persons, in the cause of Allah. That is best for you, if ye (but) knew. (Quran 9:41)

For the State to be in full control of her affairs, and free from the influence and control of other states, it must undertake the production and development of her own weapons especially its vital weapons.

Against them make ready your strength to the utmost of your power, including steeds of war, to strike terror into (the hearts of) the enemies, of Allah and your enemies, and others besides, whom ye may not know, but whom Allah doth know. Whatever ye shall spend in the cause of Allah, shall be repaid unto you, and ye shall not be treated unjustly. (Quran 8:60)

There are dozens of Ayat and Hadith that oblige Jihad by wealth and person upon the Muslims.

Abdur Rahman bin Khabbab as-Salmi said: “The Prophet (peace be upon him) gave a Khutbah (speech) and encouraged (people to donate) regarding the army of difficulty, so Uthman bin Affan said: ‘Upon me are 100 camels with their saddle-blankets and saddle bags.’ Then he (peace be upon him)) descended the steps of the pulpit (Mimbar) and encouraged again, so Uthman said: ‘Upon me are another 100 with their saddle-blankets and saddle bags.’” (Ahmed)

Hudhayfa bin al-Yaman said: “The Prophet sent a request to Uthman seeking assistance from him for the army of difficulty, so Uthman sent to him 10,000 Dinars which were poured before him. The Prophet (peace be upon him)) began turning them before him while praying for him and he said: “May Allah forgive you, O Uthman, for what you have made secret, what you have revealed, what you have hidden, and all that will be until the Hour comes. Uthman should not mind of any action he does after this.”

If the voluntary contributions of the Muslims are insufficient to cover the designated Jihad, then the State will impose taxes upon Muslims up to the amount necessary and no more, to cover the expenditure. It is not allowed for the State to tax more than is required.

Spending on the poor, needy and wayfarers

This is an obligation whether there are funds in the Bait ul-Mal or not. The expenditure is from the Bait ul-Mal, when there are sufficient funds. If there are no funds in the Bait ul-Mal then the obligation transfers to the Muslims. This is because spending upon the poor, needy and wayfarers has been obliged by Allah (SWT) upon the Muslims in the form of Zakat and Sadaqah.

The Messenger of Allah (peace be upon him) has narrated from his Lord:

The one who goes to sleep satisfied while he knows that his neighbor next to him is hungry does not believe in me.” (Tabarani)

Expenses such as the salaries of soldiers, civil servants, judges, teachers and the like who provide services for the benefit of the Ummah

Those who provide services for the benefit of the Ummah deserve, in return for providing these services, a wage from the Bait ul-Mal. Spending on their wages is an obligation whether or not there are funds in the Bait ul-Mal. If there are funds available then they are spent upon them. If not, then the obligation is transferred to the Muslims.

This is because Allah (SWT) has ordained the authority (Sultan) for the Ummah. He (SWT) obliged the Ummah to appoint a Caliph whom the Ummah pledges allegiance (Bay’ah) to hear and obey according to the Book of Allah and the Sunnah of His Messenger (peace be upon him).

Taking care of the affairs of Ummah can only be accomplished by establishing the institutions of State, such as: judges, soldiers, teachers and civil servants. Appointing such people requires the payment of compensation and wages. Since Allah (SWT) has obliged the Muslims to appoint such people, then He (SWT) has also obliged them to pay their compensation and wages by indispensable indication (Dalalat al-Iltizam).

Expenses due in the form of services and caring of the Ummah

These expenses are spent on utilities whose existence is considered a necessity (Dharura) such that in their absence harm would result to the Ummah. These utilities could include: public roads, schools, universities, hospitals, mosques, water supplies and similar services. The right of spending upon these matters is considered obligatory whether or not there are funds in the Bait ul-Mal. If there are funds in the Bait ul-Mal then they are used to establish these utilities. If not, then the obligation to spend upon them is transferred to the Muslims.

Expenditure upon emergencies like famines, earthquakes, floods and other vis majors

The right of spending on these matters is not linked to the presence of funds in the Bait ul-Mal. Such spending is obligatory irrespective of whether there are funds in the Bait ul-Mal or not. If there are funds in the Bait ul-Mal, then they must be spent immediately whenever these emergencies occur. If there are no funds, then it becomes obligatory upon the Muslims, and the funds have to be collected from them immediately and without delay. If harm is feared due to any delay, then the State borrows the amount necessary to spend upon these emergencies and then pays back what it borrowed from the money it collected from the Muslims.

The evidence for obliging this upon Muslims is the Hadith: “Any community, whosoever they are, if a person among them became hungry, they will be removed from the protection of Allah the Blessed, the Supreme.” (Ahmed) This is in relation to famine. As for earthquakes and floods, the evidence for obliging people to spend upon these natural disasters is the obligation of saving the unfortunate ones and removing harm from the people.