Firstly, this course gives a general idea about the following subjects. The meaning of al-Mal, i.e. property, in the Islamic conception, and the legitimate and illegitimate ways for gaining property in Islamic Jurisprudence. This is in addition to, Bayt al-Mal i.e. the state treasury of the Islamic state. Secondly, it assesses in depth two or more of the following issues. Al-’Infaq i.e. spending, donation, taxes and duties, al-‘Ushur, a one tenth tax which is due on the yield land, al-Kharaj, a type of tax which is due on income of some kinds of land, and the rulings which concern dealing with lands and loans.