This study explores a significant aspect of the waqf (endowment) system during the Mamluk Sultanate—the practical accounting of waqf revenues and expenses—through two accounting documents related to the waqf of Sheikh Shuʿayb ibn Abī Madyan al-Maghribī in Jerusalem. These documents address a gap in the historical and administrative literature concerning waqf accounting. Accordingly, the research analyzes these financial records to provide new insights for scholars interested in the management of waqf institutions in the Mamluk era. The study outlines the original waqf deed (ḥujjah) and its content, details of the two accounting documents, and the role of the waqf administrator (ʿāmil) in recording revenues, expenditures, and identifying beneficiaries. It also discusses the administrator’s sworn testimony before witnesses to verify the accuracy of the reported data, which yields new information on the dating and architecture of Birkat al-Sulṭān al-Ẓāhir Barqūq, extending between Jerusalem (al-Quds) and Hebron (al-Khalīl). Finally, the study publishes and annotates the two accounting documents.

Keywords: Revenue, Expenses, Waqf, Sheikh Shuʻayb ibn Abī Madyan, Accounting, Birket Al-Sultān, Documents of al-Ḥaram al-sharīf