عنوان مقاله [English]
in Islamic countries, budget resources and expenditures must be approved and implemented in accordance with Islamic law. In this paper, first, based on content analysis method, budget distribution criteria are determined based on Imam Ali's (AS) ideas and then using hierarchical analysis method in Expert Choice software environment from the experts' point of view, their importance coefficient is determined. The results show that from the perspective of Imam Ali (AS), the criterion of justice in the distribution of resources, efficiency and productivity and observance of public interests should be considered in the distribution of the budget considered by Islamic governments. Also, justice between regions, generations and justice in equal opportunities are of great importance to experts. Therefore, in addition to observing justice between regions and generations, economic policymakers must allocate projects that lead to economic prosperity and the preservation of Islamic integrity and its authority.