Abstract
As one of the most important sources for scholarly research, historical documents hold considerable significance and value in historical studies and serve as a record of the transformations undergone by human societies. This study seeks to offer new insights into the Daftar-e Sarreshteh jam va kharj , a distinct type of administrative register employed during the Qajar period, by examining its physical characteristics and content. The significance of these documents lies in the valuable information they provide on the bureaucratic system of the middle Qajar period. The Daftar-e Sarreshteh jam va kharj are organized into two main sections, namely Awarij, and Tawjihat and Muqarrarat. The Awarij section is further divided into two parts: Abwab al-Mal and Arbab al-Tahawil and al-Tahasil. Abwab al-Mal itself was divided into two sections: taxes and Saʾir al-Wujuh. The tax section recorded revenues derived from the tribal territories (Eilat), livestock holdings (Ahshamat), and provinces (Velayat). The Velayat were administered under the mamaleks of Azerbaijan, Khorasan, Gilan, Mazandaran, Iraq, and Fars. The Saʾir al-Wujuh section comprised the Furūʿāt of the Velayat and other revenue categories. The Arbab al-Tahawil and al-Tahasil section, in turn, consisted of the Tahawildars of the royal establishments (Buyutat) and the tax collectors (Tahsil-dars). The Tawjihat and Muqarrarat section covered administrative expenditures, on the basis of which Barats were issued. The Muqarrarat section was further divided into three parts—Eilat, Velayat, and Mutafarreqat—and contained copies of royal decrees serving as documentary evidence for the expenditures.
Introduction
The Department of Documents and Press Affairs of the Astan Quds Razavi Organization of Libraries and Museums, one of the major archival centers in eastern Iran, houses valuable documentary collections covering a wide range of subjects. Among these is the collection acquired from Mohsen Meshkini. The collection comprises 33,943 pages and covers virtually all geographical regions of Iran. Of this total, 15,065 pages consist of Daftar-e Sarreshteh jam va kharj, while 15,990 pages comprise Daftar-e Dastur al-ʿAmal. The collection contains 27 Daftar-e Sarreshteh jam va kharj. Of these, six, comprising a total of 13,139 pages, are complete and intact, with wooden covers. The remaining 21, comprising 1,926 pages, are incomplete. The largest Daftar-e Sarreshteh jam va kharj consists of 3,081 pages, whereas the smallest contains only two pages.
Research Objective
The primary objective of this study is to introduce Daftar-e Sarreshteh jam va kharj as a distinct type of Daftar-e Divani and to examine its methods of compilation and organization. Another objective is to familiarize archival cataloguers with the structure and details of these registers in order to enhance the quality and accuracy of their cataloguing practices. The significance of this study lies in introducing a valuable documentary collection held at the Astan Quds Razavi Document Center. The collection provides comprehensive and valuable information on the bureaucratic organization of the Naseri period, as well as on the methods of compiling and recording various types of Daftar-e Divani, particularly those preserved in the form of Daftar-e Divani registers. Furthermore, identifying, organizing, and analyzing the structure and arrangement of this type of Daftar-e Divani could provide archival centers with a practical framework for organizing and reconstructing scattered folios belonging to similar documentary materials.Given the significance of manuscripts and historical documents in historical research, as well as the greater credibility that their citation lends to historical scholarship, this study seeks to highlight the position and significance of Daftar-e Divani within the broader body of historical sources. It also aims to draw attention to their substantial contribution to contemporary historiography, a role that has received relatively limited scholarly attention to date. The research questions are as follows: Who was responsible for compiling and maintaining the Daftar-e Divani? What informational value do these documents hold? What was the content structure and method of compilation of the Daftar-e Sarreshteh jam va kharj as a type of Daftar-e Divani? What were the physical structure and format of these registers? This study also seeks to address these questions by examining the Daftar-e Sarreshteh jam va kharj in terms of its physical structure, informational value, and content structure. In examining the physical characteristics and documentary features of the Daftar-e Sarreshteh jam va kharj , the study first discusses the type of paper used, dimensions, script, and methods of document production. The study then examines the informational value of these registers (Dafater-e Divani), their methods of compilation and organization, and the meanings of the relevant Siyāq and Divani terminology. To provide readers with a clearer understanding of the structure of the Daftar-e Divani, tables and diagrams are also employed throughout the study.

Research methodology
This study employs an archival-analytical research method with a descriptive approach, based on an examination of 15,065 pages of documents preserved at the Astan Quds Razavi Document Center. The chronological scope of the documents examined in this study extends from 1252 AH to 1316 AH. The study seeks to address the research questions by examining the content and methods of compilation and organization of these registers.
Literature Review

Limited research has been conducted on the identification and introduction of various types of Daftar-e Divani dating from the Safavid period. Among these studies are the following: “An Examination of the Daftar-e Divani and Financial Registers of the Astan Quds Razavi in the Safavid Period: The Awarij Section,” by Salem Hosseinzadeh Soreshjani, published in the fourth volume of Daftar-e Asnad; “An Examination of the Structure of the Daftar-e Tawjihat in the Safavid Period,” by Houshang Khosravi-Bigi and Elaheh Mahboub, published in the Journal of Iranian Studies; and the book Financial Registers of the Safavid Period: An Examination of the Physical and Content Structure of the Daftar-e Tawjihat, by Elaheh Mahboub Farimani. With regard to the registers of the Qajar period, Asadollah Abdoli Ashtiani authored a two-volume work entitled The History of Education, Bureaucracy, and Accounting Mathematics. The work primarily provides a brief introduction to the registers, offers general definitions of Divani concepts and terminology, and provides instruction in the practice of Siyāq writing. his study seeks to provide a comprehensive, page-by-page examination of the folios and details of the Qajar-period Daftar-e Sar-reshteh, with each aspect documented through supporting images. In this respect, the present study differs from previous research.

Research Findings
The examination of the physical characteristics of the documents revealed that the Daftar-e Divani under study were written on light cream-colored, sized European paper. The documents vary in size, measuring 12 × 20 cm and 11 × 19 cm. Their compilation and organization followed the conventions of Siyāq writing. In terms of physical format, the documents are in the form of Fard and were compiled as Daftar-e Divani and booklets. An examination of the Daftar-e Sarreshteh jam va kharj revealed that these registers were organized into two main sections: Awarij and Tawjihat and Muqarrarat. The Awarij section was divided into two parts: Abwab al-Mal and Arbab al-Tahawil and al-Tahasil. The Abwab al-Mal section comprised taxes and Saʾir al-Wujuh. The tax section recorded revenues derived from three domains: Eilat, Ahshamat, and Velayat. Eilat encompassed the tribes and tribal groups of the country. The Velayat encompassed the provinces of the six mamaleks: Azerbaijan, Khorasan, Gilan, Mazandaran, Iraq, and Fars. The Saʾir al-Wujuh section comprised the Furūʿāt of the Velayat and other revenues, including Pishkashi, Tazkira, Khilʿat, Mirabi, Muzhda-ye Fath, and Wujuh-e Havayi. The Arbab al-Tahawil and al-Tahasil section included the Tahawildars of the royal establishments and dignitaries. The Tahsil-dars, in turn, consisted of tax collectors. The Tawjihat section contained instructions for Barat issuance, on the basis of which Barats were issued to cover administrative expenditures. The Muqarrarat section was divided into three parts—Eilat, Velayat, and Mutafarreqat—and contained copies of Farmān-e Shāhān in the Daftar-e Sarreshteh jam va kharj as documentary evidence of expenditures. An examination of the methods and procedures of calculation can provide valuable insights into the bureaucratic and financial organization of Iran during the Qajar period and, consequently, enhance our understanding of the ways in which these registers (Dafater sar-reshteh) were compiled and maintained. Examining the content of these registers can also make a significant contribution to the writing of local histories and the documentation of prominent figures associated with different geographical regions.