Tarikh Islam

The prevailing view among biography writers and historians that the Treasury and its financial and administrative structures were formed after the Prophetic era and during the caliphate period raises the serious question of whether the governmental, managerial, and financial requirements did not necessitate the existence of such an important institution in the Prophetic government? This study, using a descriptive-analytical method and a critical historiographical approach, examines the origins of the establishment of the Treasury in early Islam. The main goal is to analyze historical evidence surrounding the existence of the Treasury as a systematic financial mechanism with specific functions in the era of the Prophet.9 The findings of this study show that although the literature on the concept of the Treasury did not formally take shape during the Prophetic era, the main functions of this institution existed in a decentralized manner. Historical evidence and reports indicate the existence of treasury and scattered and impermanent locations such as storing property in mosques, with local agents, private pastures, etc., and beyond that, it proves the existence of a financial agency system, attracting, distributing, auditing, and monitoring public property as a coherent financial structure.