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
"When a person dies, his works end, except for three: ongoing charity, knowledge that is benefited from, and a righteous child who prays for him."
Prophet Mohammed (PBUH)
"The best of what a man leaves behind are three: a righteous child who supplicates for him, ongoing charity the reward of which reaches him, and knowledge that is acted upon after him."
Sunan Ibn Mājah
"Every day two angels come down from Heaven and one of them says, 'O Allah! Compensate every person who spends in Your Cause,' and the other (angel) says, 'O Allah! Destroy every miser.'"
Sahih Bukhari