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DEFTERDAR Skip to content Osmanlılar’da maliye teşkilâtının başı.
Osmanlılar’da genel olarak diğer devlet müesseseleri gibi defterdarlık da daha önceki Türk ve İslâm devletlerinin müessese ve teşkilâtlarına dayanmaktadır. Defterdar, Büyük Selçuklu Devleti ve Anadolu Selçukluları’nda “müstevfî” veya başında bulunduğu divana Dîvânü’z-zimâm ve’l-istîfâ dendiği için “sâhib-i dîvân-ı istîfâ” adıyla anılırdı. İlhanlılar maliyenin başındaki şahıs için XIII. yüzyıla kadar “defterdârî-i memâlik” tabirini kullanmışlardır. Müstevfîliğin ihdasından sonra defterdârî-i memâlik ikinci dereceye düşmüştür (Uzunçarşılı, Medhal , s. 224). Mehmet Zeki Pakalın’ın, bu tarihî gelişmeye temas etmeden defterdârî-i memâliki eyalet maliye işlerine bakan şahıs olarak göstermesi hatalıdır (Maliye Teşkilâtı Tarihi , I, 5). Osmanlılar İlhanlılar’daki bu tabiri benimseyerek devletin malî işlerinde birinci derecede sorumlu olan şahsa defterdar demişlerdir.
Osmanlı resmî terminolojisinde Bâb-ı Defterî olarak da anılan defterdarlık müessesesinin ne zaman kurulduğu hakkında kesin bilgi bulunmadığı için bu müessese ile uğraşanlar çeşitli tahminlerde bulunmuşlardır. Defterdarlığın kuruluşunu Orhan Bey devrine kadar götürenler varsa da o devirde malî işler için ayrı bir müessese kurulabilecek kadar gelişme olmadığından bu mümkün değildir. Pakalın bazı karînelerden hareketle kuruluşu I. Murad devrine kadar çıkarırken Uzunçarşılı II. Murad devrine ait bazı vakfiyelerdeki şahitler arasında “defterdar” ve “defterî” sıfatını taşıyanların bulunmasına dayanarak defterdarlığın en geç XV. yüzyılın başlarında, belki de XIV. yüzyıl sonlarında var olduğunu ileri sürmektedir. Bu tahminlerin ışığı altında defterdarlığın XIV. yüzyılda kurulduğu söylenebilir. Fâtih Kanunnâmesi’nde defterdarın vazife ve salâhiyetleriyle teşrifattaki yeri tesbit edilmiş olduğuna göre müessesenin XV. yüzyıl ortalarında tamamen şekillenmiş olduğu açıktır.
Başlangıçta sadece bir defterdar varken devletin büyüyüp gelişmesiyle birlikte malî işlerin çoğalması defterdar sayısının arttırılmasını gerektirmiştir. Fâtih Kanunnâmesi’nde “başdefterdar” ve “defterdarlar” tabirlerinin geçmesi, ikinci defterdarlığın bu devirde kurulduğunu göstermektedir. Defterdar sayısı ikiye çıkarılınca biri Rumeli, diğeri Anadolu’nun malî işlerine bakmaya başlamıştır. Ancak Rumeli defterdarı daima Anadolu defterdarından önce gelmiş ve başdefterdar kabul edilmiştir. Yavuz Sultan Selim’in Doğu Anadolu ve Suriye’yi zaptından sonra ülkeye yeni katılan toprakların malî işleriyle uğraşmak için merkezi Halep’te olmak üzere Arap ve Acem Defterdarlığı adıyla yeni bir defterdarlık kuruldu. Kanûnî Sultan Süleyman’ın saltanatının başlarında ise “şıkk-ı sânî” adıyla bir defterdarlık teşkil edilip yalılarla İstanbul’daki mukātaalar buraya bağlandı. Uzunçarşılı, bu defterdarlığın kuruluşunun 1540-1560 arasında olduğu kanaatine varmışsa da (Merkez-Bahriye , s. 328, not 1) gerek 1524-1525 yılı bütçesinde şıkk-ı sânî defterdarlığından bahsedilmesi (Sahillioğlu, s. 435), gerekse 1520’li yıllara ait ferman ve beratların arkasında üç defterdar imzasının bulunması (BA, A.DVN , Dosya 1, nr. 25/1, 29), şıkk-ı sânî defterdarlığının en geç 1525’te mevcut olduğu hakkında şüphe bırakmamaktadır. Ayrıca 1567-1568’de biri Rumeli, diğeri Anadolu vilâyetlerine ait olmak üzere ikişer şıkk-ı evvel ve şıkk-ı sânî defterdarlığı tesbit edilmekteyse de (Barkan, s. 300-301) diğer kaynaklarda iki şıkk-ı sânî bulunduğuna dair bir kayıt olmadığı gibi ferman ve beratların arkasında üçten fazla defterdar imzasına rastlanmamaktadır. XVI. yüzyılın son çeyreğinde -en geç 1584’te- Tuna yalılarındaki haslar için Tuna Defterdarlığı da denilen şıkk-ı sâlis defterdarlığı kuruldu, ancak bu uzun ömürlü olmadı. Yavuz Selim devrinde kurulan Arap ve Acem Defterdarlığı da II. Selim’in saltanatının ilk yıllarında sırasıyla Diyarbekir, Şam, Erzurum ve Trablusşam’ın bu idarî birimden kopmasıyla beş eyalet defterdarlığına ayrıldığından XVI. yüzyıl sonlarında sadece üç defterdarlık kalmış ve iki asır kadar bu şekilde devam etmiştir. Ancak XVII. yüzyılda bu defterdarlıkların isimlerinde değişiklikler yapıldı. Anadolu defterdarı aynı zamanda “şıkk-ı sânî defterdarı” olarak anılırken daha önce şıkk-ı sânî adını taşıyan defterdara “şıkk-ı sâlis” denilmeye başlandı.
XVIII. yüzyıl sonlarına kadar başdefterdarlığın öneminin artması dışında durumda pek değişiklik olmadı. III. Selim devrinde Nizâm-ı Cedîd ordusunun kurulmasıyla bunun malî işlerine bakacak yeni bir hazine ve defterdarlığa lüzum görülerek (1793) bu ordunun başındaki “Tâlimli Asker Nâzırlığı” da uhdesine verilen şıkk-ı sânî defterdarı bundan böyle “Îrâd-ı Cedîd Nâzırı” adıyla anılmıştır. Ancak Nizâm-ı Cedîd ordusu gibi bu müessese de III. Selim’in tahttan indirilip öldürülmesiyle ortadan kalkmıştır.
1795’te Zahire Nâzırlığı kurulunca şıkk-ı sâlis defterdarlığı bununla birleştirilmiş (Cezar, Toplum ve Bilim , s. 122), Tersane Hazinesi’nin kurulmasından sonra ise Tersane nâzırı şıkk-ı sâlis kabul edilip Zahire nâzırları şıkk-ı râbi‘ derecesine indirilmiştir (Cezar, İFM , s. 361).
II. Mahmud döneminde Mukātaat Hazinesi kurulunca başında bulunan vazifeliye yine nâzır adı verildi; Mukātaat Hazinesi, Mansûre Hazinesi adını aldıktan (1834) ve önemi arttıktan sonra başına getirilen şahıs da Mansûre defterdarı olarak anılmaya başlandı. Tanzimat’ın arefesinde müessesede birkaç defa değişiklik yapıldı. 1837 sonlarında Hazîne-i Âmire ile Darphâne Hazinesi birleştirilince başdefterdarlık lağvedilip yeni müessesenin başına getirilen şahsa Darphâne-i Âmire defterdarı adı verildi. Şubat 1838’de iki hazine ayrılarak Hazîne-i Âmire Mansûre Hazinesi ile birleştirilip defterdarlık Maliye Nâzırlığı haline getirildiyse de ertesi yıl hazineler yeniden ayrıldığından Hazîne-i Âmire’nin başına yine defterdar geçirildi. Fakat 1841’de bu defa kesin olarak iki hazine birleştirildiğinde defterdarlık müessesesi de yerini Maliye Nezâreti’ne bıraktı (Cezar, Osmanlı Maliyesinde Bunalım ve Değişim Dönemi , s. 252 vd.).
Defterdarın Vazife ve Salâhiyetleri. Fâtih Kanunnâmesi’ne göre defterdar padişahın malının vekilidir. Defterdarın müsaadesi olmadan hazineden tek bir akçe çıkarılmasına dahi izin verilmemiştir. Ancak bu, defterdarın harcamaları danışmadan yapacağı mânasına gelmez. Defterdarların arzetmeksizin hazineden verebilecekleri miktar 2 akçeyi geçemezdi. Maliye ile ilgili hükümler defterdar tarafından yazılırdı. Defterdarlar Dîvân-ı Hümâyun üyesi olup malî konularla ilgili davalar başdefterdar tarafından görülür ve hükümlerin yazılması için gerekli buyruldular yine onun tarafından verilirdi. Başdefterdarlar, verecekleri kararlarda ve padişaha sunacakları hususlarda daima sadrazama danışarak rızasını almak mecburiyetindeydiler. Gizliliği olan meselelerde defterdar sadrazamla özel olarak konuşur, bu nevi konuşmaların vezirler tarafından bile duyulmamasına itina edilirdi. Diğer defterdarların divanda fazla bir rolleri yoktu. Ancak başdefterdarın ordu ile sefere iştiraki halinde Anadolu defterdarı ona vekâlet eder, şıkk-ı sânî defterdarı ise yanında bulunurdu. Defterdarlar divan üyesi olarak vezirlerle birlikte salı günleri arza girer, ulûfe dağıtılacağı günler ulûfe telhisini okur, yılda bir defa padişaha bütçeyi sunarlardı; daha sonra da kendilerine hil‘at giydirilirdi. Bu hususta Fâtih Kanunnâmesi’nde, “Yılda bir kere rikâb-ı hümâyûnuma defterdarlarım îrâd ve masrafım okuyalar. Hil‘at-i fâhireler giydirile.” şeklinde bir madde bulunmaktadır (bk. Özcan, s. 41). Defterdarlar çavuşluk, sipahlık, kâtiplik tevcihi hususunda arzda bulunabilirlerdi.
Defterdarın, kârlarını arttırmak için halka zulmetmekten çekinmeyen mültezimler hususunda son derece dikkatli olması ve gereğinde sadrazama arzederek cezalandırılmalarını sağlaması icap ediyordu (“Tevkiî Abdurrahman Paşa Kanunnâmesi”, MTM , I/3, 516-517). Özellikle hazineye girecek paranın tam ayar olduğunun tesbiti hassasiyet gösterilmesi gereken konulardan biriydi. Bunun için defterdarın hazineye “yakmadan” (sahih olup olmadığını kontrol etmeden) para sokmaması ve darphâneyi yoklaması, ayrıca hazineden emeklilik vermemeye çalışması gerekliydi (Kütükoğlu, s. 37-38).
Başdefterdar, konağında da divan akdederek malî konular hakkında dava dinlerdi. Sefere gidildiğinde ise hazine çadırı -padişahların sefere gittiği zamanlarda- padişah otağının önünde kurulur ve defterdar burada dava dinlerdi. Defterdarlar, kendi kalemlerinden çıkan evraka “kuyruklu imza” denilen imzalarını koyarlardı. Muameleli evrak üzerindeki defterdar imzaları ise kuyruksuz olurdu. Ayrıca maliyeden yazılan ferman ve beratların arkasına kanuna göre her üç defterdarın imza atması gerekliydi. Fiilen bir ile üç arasında değişen ve kâğıdın ön yüz yazısının ters istikametine konulan bu imzalar, XVII. yüzyıl ortalarına kadar yan yana olup başdefterdarınki kâğıdın orta yerinde bulunur, diğerleri sola doğru kayardı. Sultan İbrâhim devrinden itibaren kuyruklu imza atma hakkı sadece başdefterdara tanındıktan sonra ferman ve beratların arkalarındaki imzaların sayısı ve yerleri de değişmiş, biri kâğıdın üst kenarına yakın olmak üzere alt alta atılan iki imzadan başdefterdara ait olan alttakine kuyruk konmuştur.
Defterdarların idaresi altındaki kalemler ayrılmış olup bunlar birer kalem şefinin başkanlığında olmak üzere muhasebe, mukātaa, mevkūfat, vâridât, kıla‘ tezkireciliği ve tezkire-i ahkâm kalemleriydi.
Doğrudan doğruya başdefterdara bağlı olarak icra ve tahsilde bulunan memurlar ayrı bürolarda görev yaparlardı. XVII. yüzyılda bunlar başbâki kulu, cizye başbâki kulu, veznedarbaşı, sergi nâzırı ve sergi halifesi olup her birine bağlı birçok memur borçların tahsili, tahsilât ve tediyenin kontrolü, sikkelerin ayarı ve hazine muâmelâtının defterlerini tutmak gibi görevleri yerine getirirlerdi.
XVIII. yüzyılda beş defa başdefterdarlık makamına getirilmiş olan Sarı Mehmed Paşa defterdarın haysiyet, vakar ve istikamet sahibi, dindar, devlet malının toplanmasında bilgili olması gerektiği üzerinde durur. Ona göre ehil olmayanlar kayırma veya rüşvet yoluyla bu mevkiye getirilmemelidir. Devlet hazinesinin korunması çok mühim bir konu olduğundan defterdarın, hazineyi kendi çıkarları uğruna zayıf düşüreceklere karşı dikkatli ve tedbirli olması gerekir. Defterdarlar tamah ve garazdan da uzak olmalı, devletin kendilerine tahsis ettiği meblağlarla yetinmeli, özellikle rüşvete yanaşmamalı, hazinenin gelirini arttırmak, buna karşılık masrafını azaltmak için gayret sarfetmelidirler. Öte yandan defterdarın rahat çalışabilmesi için sadrazam tarafından kendisine malî konularda tam bir serbestiyet verilmeli, kethüdâ ve diğer yakınlarının esiri edilmemelidir. Rüşvet almak için sık sık defterdar değiştirilmesi maliyeyi içinden çıkılmaz durumlara sokar. Defterdar hakkında çıkarılan dedikodulara da aslı araştırılmadan rağbet edilmemeli ve azil yoluna gidilmemelidir. Herhangi bir sebeple azledilen bir defterdarın daha önce maiyetinde bulunan kimselerin emrinde çalıştırılmaması da dikkat edilmesi gereken hususlardandır (Nesâyihu’l-vüzerâ ve’l-ümerâ , s. 51 vd.).
Fâtih Kanunnâmesi’ne göre defter emini ve şehremini, 300 akçe kadılar ve reîsülküttâblar defterdarlığa getirilebilirdi. Başdefterdarlığa ise mal defterdarları tayin edilebilirdi. Mal defterdarlarına 450.000 akçelik sancak verilir ve doğrudan doğruya vezirliğe yükseltilebilirlerdi. Defterdarlara 600.000 akçelik has, 150.000-240.000 arasında sâlyâneye verilir, başdefterdar 90.000, mal defterdarları 80.000 akçe ile emekliye sevkedilirlerdi. Has tevcihlerinde defterdarın yük başına 1000 akçe “imza hakkı”, hazineye para tesliminde binde yirmi kesr-i munzam alma hakkı olduğu gibi havâss-ı hümâyun (padişah hasları) âşârından da kendisine yiyecek yardımında bulunulurdu. Ayrıca defterdarın maiyetindeki kâtiplere de “kitâbet hakkı” verilirdi.
Dîvân-ı Hümâyun üyesi olan defterdarların Kubbealtı’ndaki mevkileri sadrazamın sol yanında ve maliye kâtiplerinin oturdukları bölmeye bitişik olan tarafta idi. Toplantıların bitiminde yenilen yemekte başdefterdar sadrazamın sofrasında yer alırken diğer defterdarlar vezirlerle beraber ayrı bir sofraya otururlardı. Padişahın huzurunda yapılan merasimlerde padişah, vezirlerde olduğu gibi başdefterdarın tebriklerini de ayakta kabul ederdi. Defterdarların teşrifattaki yeri kazaskerlerin altındaydı.
Başdefterdar pâye ve itibarda nişancı ile eşit sayıldığından teşrifatta kıdemlerine bakılırdı. Defterdarlara gönderilen hükümlerde kullanılan elkāb da Fâtih Kanunnâmesi’nde tesbit edilmiş olup hükmün divan veya maliyeden yazılmasına göre değişiklik gösterirdi.
Kenar ve Timar Defterdarları. Eyaletlerdeki malî işler, eyalet defterdarı veya kenar defterdarı denilen vazifeliler tarafından görülürdü. Bu defterdarlıklar da merkezdekinin küçük birer modeli gibi teşkilâtlanmış olup tezkireci, muhasebeci, veznedar, mukabeleci, rûznâmeci gibi şef durumundaki vazifeliler ve bunların maiyetinde kâtipler bulunurdu.
Timar defterdarı ise vilâyetlerde timar işleriyle uğraşan defterdarlardı. Bir nevi nüfus ve vergi sayımı olan tahrirlerde vazife aldıkları gibi timarlarla ilgili diğer hususlar da bunlar tarafından görülürdü. Bundan dolayı son derece dürüst ve namuslu kimselerden seçilirlerdi.
BİBLİYOGRAFYA
Kaynak Eserler. BA, A.DVN , Dosya 1, nr. 25/1, 29.
Fâtih’in Teşkilât Kanunnâmesi (nşr. Abdülkadir Özcan, TD , sy. 33 [1982] içinde), s. 7-56.
“Lütfi Paşa Âsafnâmesi” (nşr. Mübahat S. Kütükoğlu, Prof.Dr. Bekir Kütükoğlu’na Armağan içinde), İstanbul 1991, s. 37-38, 75, 94-95.
Tevkiî Abdurrahman Paşa, Kānûnnâme (MTM , I/3 [1331] içinde), s. 516-517.
Defterdar Sarı Mehmed Paşa, Nesâyihu’l-vüzerâ ve’l-ümerâ (nşr. Hüseyin Ragıp Uğural), Ankara 1969, s. 51 vd.
İncelemeler. Uzunçarşılı, Medhal , s. 45-46, 103, 224, 229-233.
a.mlf., Merkez-Bahriye , s. 325-357.
a.mlf., “Defterdâr”, İA , III, 506-508.
Pakalın , I, 411-418.
a.mlf., Maliye Teşkilâtı Tarihi (1442-1930) , Ankara 1978, I, 5, 8, 10, ayrıca tür.yer.
a.mlf., “Teşkîlât-ı Atîkada Defterdar”, TOEM , XVI/14 (91) (1926), s. 96-102; XVI/16 (93), s. 234-244.
Yavuz Cezar, Osmanlı Maliyesinde Bunalım ve Değişim Dönemi , İstanbul 1986.
a.mlf., “Osmanlı Devleti’nin Malî Kurumlarından Zahîre Hazinesi ve 1795 (1210) Tarihli Nizamnâmesi”, Toplum ve Bilim , sy. 6-7, İstanbul 1978, s. 111-156.
a.mlf., “Osmanlı Devleti’nin Malî Kurumlarından Tersâne-i Âmire Hazinesi ve Defterdarlığı’nın 1805 Tarihli Kuruluş Yasası ve Eki”, İFM (Ord.Prof. Ömer Lütfi Barkan’a Armağan), XLI/1-4 (1984), s. 361-388.
a.mlf., “Osmanlı Devleti’nin Merkez Mali Bürokrasi Tarihine Giriş: XIII. Yüzyılda Bâb-ı Defterî”, Toplum ve Ekonomi , sy. 4, İstanbul 1993, s. 129-160.
Ömer Lütfi Barkan, “H. 974-975 (M. 1567-1568) Malî Yılına Âit Bir Osmanlı Bütçesi”, İFM , XIX/1-4 (1960), s. 277-332.
Halil Sahillioğlu, “1524-1525 Osmanlı Bütçesi”, İFM (Ord.Prof. Ömer Lütfi Barkan’a Armağan), XLI/1-4 (1984), s. 415-452.
B. Lewis, “Daftardār”, EI2 (İng.) , II, 83.
Bu madde TDV İslâm Ansiklopedisi’nin 1994 yılında İstanbul’da basılan 9. cildinde, 94-96 numaralı sayfalarda yer almıştır.