The Hafsa Sultan Waqf in the Early Seventeenth Century According to Accounting Books (1603-1635)

This study focuses on the Manisa waqf of Hafsa Sultan, the mother of Sultan Süleyman the Magnificent. The waqf included charitable institutions and revenue sources from various locations, particularly Urla and Manisa. The aim of this study is to evaluate the economic and financial aspects of the waqf based on accounting registers from the years 1603–1635, a period marked by various rebellions in the region. According to the accounting data, the waqf paid salaries to approximately 200 personnel, making it a prominent employment institution in Manisa. Additionally, the expenditures of the imaret (soup kitchen), which exceeded half a million akçes in the early 17th century, can be interpreted as indirectly supporting the regional economy. The study concludes that the waqf experienced cash shortages and navigated the period through financial measures. Following the sudden rise in food prices in 1604, kitchen expenses were significantly reduced. Nonetheless, the waqf managed to maintain its operations and, for the most part, made salaries and various payments on time.