Jurisprudence of budgets is a science whereby the mujtahid achieves the weighting and comparison between two interests, two spoilers, an interest and a spoiler, one of which is weighted by evidence in accordance with the requirements of the objectives of Islamic law. The research relies on the descriptive approach to clarify the term jurisprudence of budgets in the use of the jurists and extrapolate the prophetic approach in establishing the jurisprudence of budgets The ‫بورسعيد‬ ‫جامعة‬

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... ‬ ‫كلية‬ ‫مجلة‬ ‫يناير‬ / ‫عشر‬ ‫التاسع‬ ‫العدد‬ 2222 ‫م‬  06  research concluded with many results, the most important of which is the proof of the legitimacy of the jurisprudence of budgets and the need to establish the budget on a correct basis and a disciplined balance according to the requirements of reality.