This qanun regulates the various baitul mal (treasury or exchequer) of Aceh, their responsibilities, authority, and the personnel associated therein. The various baitul mal store and manage the alms and donations (zakat and wakaf) made by the Acehnese people in execution of their charitable obligations as Muslims. The qanun also authorises Indonesian state police officials and civil servant investigators to investigate contraventions of provisions relating to the management of alms, and prescribes a variety of punitive measures, including caning, monetary fines, and imprisonment.