Sources of Income for Uskudar Foundations at the End of 18th Century

In this article, sources of income for Uskudar foundations have been examined with reference to accounting records kept in Uskudar Shar‘iyya Registry. Income sources were divided into two parts in the accounting records: ijârât and murâbahât. Although rental incomes known as ijâra-i wahida, ijâra-i mu‘ajjala, ijâre-i mu’accala and muqâta‘a-i qadîma acquired from properties like houses, roadhouses, vineyards and orchards are recorded in ijârât part; incomes coming from the management of cash resources like mu‘âmala-i shar‘iyya, bay‘ bi l-istiglâl, farâg bi l-istiglâl were recorded in the part of the murâbahât. All income resources were examined in terms of their legal aspects such as the methods, appropriateness and legality, as well as their economic aspects such as efficiency, widespread use, proportion of the acquired income to the capital and the relationship between this proportion and inflation. Süleyman KAYA

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