The current research studies the social and economic variables that occurred in the Umayyad community. It also attempts to reveal changes in the agricultural sector and analyze their positive and negative effects on the states public finances (revenues - expenditures). It further investigates some variables that have caused a significant surplus and increase in the financial resources of the Umayyad state. This was reflected in the increase in public expenditures by the state in general and the agricultural sector in particular, while others contributed to the decrease in the state's financial revenues and its impact on the decrease in public spending on the agricultural sector and others. This led to the occurrence of the financial deficit because the agricultural sector is the largest economic sectors that generated the money for the treasury.