BEYTULMAL AND LTS FORMAT？ON'S PROCESS AT THE PER？OD OF RAS？D KHAL？FES

Abstract The basis of Beytulmal has been founded at the period of Messenger of Allah. Beytulmal means the state treasury. The Prophet immediately distributed the goods that incoming to him and preserved the remaining of them at the corner of mascid. There was no special building for this. The period Khalife Abu Bekir has been accepted as the continuation of The Prophet but he separated a part of his home as state treasury differently from The Messenger of Allah. The period of Khalife Omer has been accepted that the Beytulmal has been established as a special institution. Private buildings have been established both at the centre and at the province for State treasury and civil servants have been appointed both for protect and manage it. Beytulmal has been separated to some parts in itself. The taxes which have been received from the Muslim and from non-muslim have not been put at the same place. The taxes received from Muslim have been protected in a special place because of the fact that these taxes called as a zakat have a special spending condition different from the taxes that have been received from the non-muslim such as cizye, hara？, humus ve u？ur that called as fey income. The salaries of civil servants have been funded from this fey income. As a consequence of increasing income, Khalife Omer has started to distribute provision and donation. The period of Khalife Osman and Khalife Ali, with some deviation, have been accepted as a continuous period of Khalife Omer