موارد بيت المال و مصارفها خلال العهد الموحدي(543-668 ه 1148-1269 م )‎

الملخص EN

The financial system of the Almowahidin state has known strength and prosperity, as its fame transcended the borders of the Maghreb and Andalusia, thus imposing the same currency on a large scale in the Islamic and non-Islamic worlds.

This paperaims to research a set of historical facts by uncovering the sources of collecting public money for the state treasury.

These sources include two types: the first one is known as the legal financial sources , wasapproved by the Holy Qur’an and the Sunnah of the Prophet Mohamed – PBUH- and the scholars’diligence,and it deals with Zakat as a basic pillar of religion and as an important resource for the treasury.

Zakat was imposed on the dhimmis who reside in the abode of Islam and the plunders of wars and land crops.

Besides, the second type is included in the category of circumstantial resources requiredby the humanitarian need.

They confiscated a lot of money from their opponents, workers and parishioners, and collected huge royalties from non-Muslim enemies who feared their prestige and authority (the prestige and authority of the Almowahidin State).In this vein, , my paper aims to highlight the most important places in which this money was spent.

The money that was collected from the salaries of employees and workers in the administrative agencies and the army’s soldiers was invested in the the requirements for armament and fortification, as well as in the spending on construction and reconstruction in various fields