The purpose of this study is to highlight the most important elements of this house, including: legislative, heavenly and human it this institution serves as the structure of the Islamic financial system for work, which can not be dispensed with in any way because it represents the backbone of the Islamic economy. It also aims to show the founding role in the money house and its sources of financing, as well as a statement of its advantages which can be used in the formulation of the state's financial policy, as well as the rationalization of the Islamic economy in expenditure in order not to fall into economic crises at all times and places. The second topic was devoted to deal with confiscations such as confiscation of funds of the Umayyads and the money of ministers and writers. The third topic focused on the position of The scholars from the methods and the ways of collecting money as well as legal taxes.