Although various dīwāns (administrative bureaus) are mentioned in Sasanian administrative sources, the Dīwān-i Kirdagān, despite its significance in the Mādayān ī Hazār Dādestān, has received limited specialised scholarly attention. This study draws on the theoretical framework of religious-economic institutions and their role in organising resources and regulating social relations. Its methodology is descriptive-analytical, based on an examination of legal documents, particularly the Mādayān ī Hazār Dādestān, religious texts such as the Dēnkard and the Dādestān ī Dēnīg, and their comparison with historical sources.

The analysis begins by identifying the administrative structure and hierarchy of offices within the bureau, including positions such as the rad and the kirdag, and proceeds to examine the legal mechanisms of endowments and resource redistribution within the framework of Zoroastrian teachings. The findings suggest that the Dīwān-i Kirdagān functioned as an intermediary institution between the state, religion, and society, performing multiple ethical, legal, and financial functions through the management of religious endowments and charitable affairs. The study further argues that, beyond its supervisory role, the Sasanian state was itself a principal patron of many of these activities and, through this bureau, organised economic affairs and social welfare in close connection with religious institutions.