studying the structure and components of daftar-e tawjīhāt (the register for expenditures) in safavid era

abstract: one of the instruments of dīwān al-estīfā' (the department in charge of fiscal administration) for accounting and registration of expenses and revenues of the state was fiscal registers. a subtype of this was daftar-e tawjīhāt, in which the current expenditures of the state were accounted for. this article aims to analyze the structure and components of daftar-e tawjīhāt, as well as methods and rules of registration in it in safavid era. in this register the expenditure data was recorded in two separate parts of tawjīhāt (current expenses) and moqarrarāt (salaries and wages). drafts and fiscal commands were registered in each part separately, as well as the place of payment. the whole data was checked and corrected by the head of the fiscal system to avoid probable errors. our statistical population was the manuscripts and archives related to estīfa, as well as documents of administrative organization of astan quds razavi.