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7. The Caliphate of Abu Bakr and Umar

18. Uthman's Concept of the Caliphate

19. Governors of Uthman

22. Campaigns Against Nubia

25. Conquest of the Island of Cypress

26. Campaigns in Syria, Armenia, and Asia Minor

32. Transoxiana

35. Abdur Rahman bin Auf

50. Naila's Letter to Amir Muawiyah

52. What the Companions Said About Uthman's Assasination

59. Politics in the time of Uthman

In the time of Umar things changed. With the extension in conquests, money was received in larger quantities and heavy surplus was left even after distribution among the people. Umar also allowed salaries to men fighting in the armed forces. That necessitated the maintenance of a full fledged treasury to meet the State needs. A public treasury was accordingly established at Madina. Similarly treasuries were established at the provincial levels. Separate Accounts Departments were set up to maintain accounts