تحقيقي درباره تاسيس و وظايف نخستين ديوان در تشكيلات اسلامي

The Establishment and Administrative Duties of the First Divan in the Islamic World

This article examines the establishment of the first administrative organization (divan) in the Islamic world. This study focuses primarily on the basic administrative duties of the"ata divan", the process by which the amount Muslims paid in `ata was calculated and the administrative configuration of the divan. At the close of the article, there is a brief section concerning the effect of the establishment of this divan.