سياسة الخليفة عمر بن عبد العزيز في وضع ركائز الإصلاح المالي (99-101 ه)‎

الملخص EN

This study aims to explain the changes in the financial situation of the Umayyad caliphate during the caliphate's reign Omar Ibn Abd al-Aziz, so that he was able, despite the short duration of his caliphate, to establish a fair pattern to which the governors, judges, and all the state accountants in the various Eastern and Western countries are subjected, which allowed the treasury to have a significant financial relief, in addition to achieving social justice so that Zakat became sufficient and sufficient, and sometimes the money was even returned entering the homes of Muslims because of lack of needy people.

so, it was necessary to know the mechanisms and policies that Omar Ibn Abd al-Aziz followed to organize the financial and economic affairs of the state, control them and achieve the required justice, and thus understand the various positive changes by realizing and knowing the general financial policy of the state in rationalizing expenditures and delivering the rights to their beneficiaries.

this study found that the legal rules that caliph Omar Ibn Abd al-Aziz adhered to helped him in achieving social justice, in addition to his personal and strict commitment to himself, his family and his own family in avoiding undeserved money from the house of Muslim money and avoiding all manifestations of extravagance and luxury by following asceticism and austerity.