Kitab al-Amwal is a compilation of traditions and historical events regarding sources of revenue of the early Islamic State and its public and fiscal policy.

The book is unique in many respects, It is a comprehensive and integrative study of the islamic financial and fiscal system, presenting the whole mosaic in historical, analytical and juristic manner; it covers the different administrative aspects of the Islamic State as well as rules of governance; and it serves as an authentic source of histor of Islamic economic thought.