- 34 -The project in a project of beneficial public projects, if it is proven to be obligatory to undertake it, on the scale of works that the government can undertake, and increasing ease and prosperity, improving public health, and promoting education, and the like, is much wider than the limits within which its financial situation and the people's ability to bear taxes are confined. This capacity, which is one of the functions of the country's revenue, has been affected by the burden of debt it has borne, leaving only a narrow scope for imposing new taxes. "In some exceptional cases, it may be permissible to consider arranging the necessary funds for revenue-generating projects by contracting loans, provided that the plan to postpone the payment of what is required, which is often favored by those who advocate it, has no justification except if circumstances necessitate covering exorbitant immediate expenses that cannot be easily covered by taxes. There is no benefit in contracting loans to carry out reform works in the Egyptian region, whose nature allows for a delay of several years, and whose expenses can be paid from revenues. Moreover, contracting loans is a regrettable matter, as these loans may become a burden that burdens the country's wealth resources. Since these resources depend on agriculture and are almost entirely dependent on a single crop, which is subject to various deficiencies, these considerations inevitably indicate that the wise approach that officials responsible for managing the country's finances must follow is to limit expenditures on new works to those that can be paid for from ordinary revenues. "It was permissible to take funds from the reserve to carry out revenue-generating works when the country's business was running at full speed and its trade was booming, necessitating exceptional immediate expenditures on new works to meet that growth and progress, and when the accumulated surplus from the reserve fund was substantial. But now, if we disregard the aforementioned considerations, the existing reserve fund is not large. It will be depleted immediately if the necessary expenses for the great reform projects that the government intends to undertake are taken from it. Therefore, in all respects, the use of the reserve fund must be limited to exceptional needs or to matters that cannot be postponed. "In this situation, there is no way to avoid the deficit in revenues by choosing only one of two options: either to delay the implementation of reform projects or to arrange new sources of revenue. It is not hidden that imposing new taxes is something that the public views with disapproval and resentment. However, if the government refrains from pursuing the necessary reforms for the good and future prosperity of the nation, this refraining would be a greater calamity than imposing taxes. It is just that the nation be asked to participate in covering