The evolution of financial books in the Iranian bureaucratic system from the fourth century to the late Qajar period
Pages 121-139
https://doi.org/10.30481/psa.2026.252141
Elahe Mahboob
Abstract abstract
One of the key issues in understanding the Iranian administrative system is the study of its financial and monetary institutions throughout the premodern period. This institution, known as the dīvān al-istīfā (the financial administration), underwent significant changes and transformations over time. A detailed examination of dīvān al-istīfā can contribute to a better understanding of Iran’s financial and economic system. Financial records within the Iranian administrative system constitute an important yet understudied area of research. The main research question is: What were these financial records, and how did they change in terms of their number, types, and functions? The aim of this study is to identify these financial records and develop a thematic classification of them from the fourth century AH to the late Qajar period. The research corpus comprises treatises on siyāq, istīfā, and relevant historical documents. This study employs a descriptive-historical approach. The findings indicate that the number of financial records varied over the period under study, the highest number recorded in the fourth century AH and the lowest was in the twelfth century AH and the Afsharid period. In terms of their functions, the financial records can be classified into revenue records, expenditure records, and more limited records. The latter were concerned with recording the revenues and expenditures of the provinces. Some records, however, were also compiled for budget forecasting during the Qajar period. Some of these records, such as the Rūznāmcha and Awārja, existed throughout the periods under study, whereas others were used only during a particular period. Still others were incorporated into other financial records. A thematic analysis of the financial records indicates that the Iranian financial administration (dīvān al-istīfā) followed a systematic process for recording financial calculations.
Extended abstract
Introduction
Within the Iranian administrative system, a variety of administrative correspondence was conducted, reflecting the established practices of governance. The shah’s written orders were implemented through the bureaucratic hierarchy, and the bulk of this correspondence was handled by the dīvāns of inshā and istīfā. Scribal manuals were compiled to provide instruction in the proper composition of such correspondence. The dīvān al-istīfā (the financial administration) also produced documents. preparation and calculation of these documents required specific rules wich were taught by the mustawfīs and muḥarrirān. The types of correspondence in both dīvāns changed over time. Among the most important records of the dīvān al-istīfā were financial records in which the state’s revenues and expenditures were recorded and calculated, forming the basis for the preparation of the state budget. The main focus of this study is to examine the nature and subject matter of these financial records, as well as their changes in terms of number and subject from the fourth century AH to the end of the Qajar period.
Research method
This study employs a descriptive-historical approach. Its research corpus consists primarily of books and treatises written by mustawfīs. Since mustawfīs needed to be well versed in the arts of siyāq and istīfā to compile financial records, they incorporated these principles into their books so that they could serve as instructional resources for other mustawfīs and muḥarrirān. Therefore, these books provide valuable information on the number and subject matter of the financial records and constitute the primary sources for this study. Another group of sources consists of the administrative records of the Astan Quds Razavi that have survived from the Safavid period and provide more detailed information on the structure of the financial records. Examining other types of sources could be pursued in future research.
research findings
The study identified approximately 25 financial records within the Iranian financial administration, dating from the fourth century AH to the late Qajar period. The two types of financial records, Rūznāmcha and Awārja, were used under the same names and for the same purposes throughout all periods. Subsequently, the Tawjīhāt records came into use in the sixth century AH. Other financial records came into use during certain periods, while others were discontinued; some were renamed, whereas others were incorporated into other financial records. The largest number of financial records is found in al-Khwārizmī’s account in Mafātīḥ al-ʿUlūm. However, the exact function of some of the financial records he mentions remains unclear. The fewest financial records are attested for the Afsharid period. Between the seventh and ninth centuries AH, the number of records remained at seven or eight, suggesting that the financial record-keeping system underwent relatively little change during this period. During the Safavid period, five financial records are attested. Sources differ in their accounts of the number of financial records during the Qajar period. According to these accounts, the number ranges from a minimum of three to a maximum of seven financial records. However, this issue requires further investigation. From a thematic perspective, an examination of the financial records indicates that the Iranian financial administration followed a systematic approach to recording financial calculations, as evidenced by the distinct subject categories documented in these records. Initially, financial calculations were recorded on a daily basis. Subsequently, revenues were calculated and recorded in separate financial records (Awārja, Jāmiʿ al-Ḥisāb), while expenditures were recorded in other records (Tawjīhāt, Taḥwīlāt, Muqarrar-i Dīvān). The record-keeping system, however, was not limited to the central dīvān; records were also maintained for the provinces, generally on an annual basis, to document their revenues and expenditures (Mufrada, Juzʾ-i Jamʿ, Muḥāsaba). With regard to the budget record, which was explicitly intended for budget forecasting during the Qajar period, evidence for other periods is less conclusive. In these cases, its use for budget forecasting can only be inferred from the nature and functions of certain financial records, and therefore remains partly conjectural. Given the available sources, further comprehensive research on the financial records is needed to resolve the existing ambiguities.












