ABSTRACT
One of the institutions that shaped Arab society in the period of the early Caliphate was the system of diwan instituted by 'Umar I. For a period after the start of the Great Conquest four-fifths of the spoils of war, including not only movable property but also land and even the conquered inhabitants themselves, were shared out amongst the conquering armies. As far as the numbers of the stipendiaries registered in the diwan of Egypt are concerned, there is only a record stating that 40,000 were registered in the time of Mu'awiya I. Since the tribes or clans formed the basis for the formation of regiments and for subdividing the residential quarters, it was natural that when it came to compiling the diwan that constituted their population registers the same principle of making use of the blood-lineages was resorted to.
