Muhammad صلى الله عليه وسلم initiated the establishment of baitul maal as an institution responsible for the implementation and control of state finances from revenue to expenditure. The development of baitul maal has a positive trend and grows sustainably until the next government, namely Khulaufau Rasyidin.
The definition of baitu maal itself comes from the word Baitul Maal, namely Baitul from the word bata-yabitu-baytan which means a house or residence. While Maal from the word mala-yamulu-mawlun-malun which bearti treasure. So Baitul maal is a theme or house that is used to collect and store treasures.
Then, baitul maal is not only used as a place to store property but also a place to distribute property to those who are entitled to receive it and a place to take state policies related to fiscal. The policies of each leader are different, so the policy towards the management of baitul during the time of khulafaur rasydiin is
1. The Time of Caliph Abu Bakr Ashidiq
Abu Bakr was the first caliph during the time of Khulafaur Rasyidin. His real name was Abdullah Ibn Abi Quhafah At-Tamimi and he is also known as one of ashabiqul Awwalun or the first to convert to Islam.
Abu Bakr earned the title of As-Shidiq because of his personality that upholds the truth. The policy he took was to continue what the Messenger of Allah صلى الله عليه وسلم did during his lifetime and carrying out the war was a riddah war with the aim of resisting apostasy because of the large number of people who did not return to pay zakat after the death of Prophet Muhammad صلى اله عليه وسلم until the emergence of a false prophet.
So to overcome this for Muslims who do not pay zakat, abu bakr performed an ultimatum that those who do not pay zakat to baitul maal halal their souls to be needed.
During abu Bakr’s reign in the policy of managing state property under the baitul maal institution. He implemented a system of prudence and was associated with an in-propositional system in the sense of adhering to the primacy of mustahik.
2. The time of Caliph Umar bin Khattab
Umar was appointed as the second caliph after the reign of caliph Abu Bakr ended because abu bakr was ill and died after carrying out islamic rule for 2 years.
Umar bin Khattab was born in the city of Mecca with the full name Umar bin Khattab bin Nufail bin Abdul Uzza bin Riba’ah bin Abdul bin Kart Raazaah bin Adi bin Ka’ab bin Lu’ai bin Abu Hafsah Al-‘Adawi. He was known as a generous, firm and highly dignified person among the arabs.
Umar bin Khattab’s policy towards baitul maal as the implementation of fiscal policy gave birth to three basics, namely:
First, the State takes the general wealth correctly and does not take from the kharaj or fa’i treasures given by Allah Almighty except by the correct mechanism. Second
The state grants the right to public property, and there is no expenditure except according to its rights and the state adds subsidies and covers debts.
Third, the State does not accept wealth from dirty property. In addition, Umar ibn Khattab was also the caliph who imposed horse zakat because at the time of his time horses were used as a farm, then the baitul maal management system that he applied was the principle of inequality or proportion.
3. The Time of Uthman Bin Affan
Uthman ibn Affan was the third caliph after the death of Umar ibn khattab killed by Abu Lu’luah.
His real name was Uthman bin Affan bin Abi alAsh bin Umayyad bin Abdusy Shams bin Abdu Manaf bin Qushai bin Kilab bin Murrah bin Ka‟ab bin Lu‟ai bin Ghalib bin Fihr bin Malik bin an-Nadhr bin Kinanah bin Khuzaimah bin Mudrikah bin Ilyas bin Mudhar bin Nizar bin Ma‟addu bin Adnan. Born in 573 AD or the fifth year after the year of the elephant.
In relation to its fiscal institutions, namely baitu maal, which needs to be safeguarded when the receipt and storage of state property and the elimination of sources of property that are not clearly owned by officials and the public, the ottomans formed a police organization to maintain and choose the tranquility and tranquility of the state from all forms of verbal and non-verbal criminality.
The system that Uthman ibn Affan applied in carrying out baitul maal was the application of the principle of primacy or proportionality as was done by umar even all his policies followed the previous caliph in terms of the income of Baitul maal derived from zakat, ushr, kharja and ghanimah.
In addition, Uthman ibn Affan implemented a policy of land reform and land taxation. Where at that time there was a vast swafi land so vast that the state was present for management under the state directly.
So that the community can manage it to be more productive with a state administration license, the state can collect land taxes from the people who manage the land.
4. The Time of Ali Bin Abi Talib (36 – 41 H/ 656 – 661 AD)
Ali ibn Abi Talib was born near the kaaba 21 years before the Hijri, or exactly 30 years after the birth of prophet Muhammad صلى اللله عليه وسلم but there is another opinion ali was born 32 years after the birth of prophet Muhammad صلى الله عليه وسلم.
He was the son of the uncle of the Prophet Muhammad صلى الله عليه وسلم i.e. abu talib bin abdul muthalib bin Hashim bin abdul manaf. The genealogy of both parents is still lined with the descendants of bani Hashim.
For about six years, ali ibn abi talib became the last caliph by carrying out a policy that was certainly not easy because he had to fight his dissidents at that time, these policies included:
First, the distribution of all income in baitul maal is different from that of umar which sets aside for reserves.
Secondly, The expenditure of marine agakatan is eliminated.
Third, There is a policy of tightening the budget.
Fourth, and a very monumental thing is the printing of its own currency in the name of Islamic rule, where previously the Islamic caliphate used the currency of dinars from Rome and dirhams from Persia.
After six years had passed, the reign of caliph Ali ibn Abi Talib continued to be heated to chaos among muslims, from what happened at that time Ali ibn Abi Talib was killed at the hands of Ibn Muljam of the khawarij group