Qualities of the Sokoto Caliphate
One of the key books which the Shehu composed during his last years was his Najm’l-Ikhwaan. In it the Shehu outlined the distinguishing marks of the Sokoto Caliphate and essential of any true Islamic society:
“As for what will clarify what Allah ta`ala has conferred upon us in these times of religious and worldly blessings, so that the people of these times can be grateful for them. This will make us and them worthy of increase, because Allah ta`ala says, ‘If you are grateful, will increase in blessings.’ We also clarify these blessings so that every person of insight may know that we are following in the footsteps of Muhammad the Chosen Prophet, in all affairs. Realize, O Brothers! that Allah ta`ala, has conferred upon us in these times:  a clear explanation of what is to believed in (`aqeeda) from the religion of Allah;  a clear explanation of what is to be done (`amal) from the religion of Allah;  a clear explanation of what is to be avoided (tark) from the religion of Allah;  a clear understanding of what is highly recommended (mubaah) from the religion of Allah; 
He has conferred upon us the removal of obscurities (shubuhat) from the religion of Allah;  He has conferred upon us the favor of commanding what all that is good (amri bi’l-ma`ruf);  forbidding indecency (nahyi`an ‘l-munkar); frightening the people to cause them to leave disobedience of Allah;  giving good tidings to the people to urge them to the worship of Allah;
Then He conferred on us  the favor of making the emigration (hijra);  the nominating of an Amir’l-Mu’mineen;  the taking up of the instruments of jihad which are cavalry horses, arrows, longbows, spears, swords, shields, armor, belts, helmets and other military equipment.
He then conferred on us  the favor of making the jihad with them;  the appointing of prime ministers (wazir);  appointing the amirs of the armies;  the establishment of the public treasury (khaazin);  the appointing of regional amirs;  the appointing of government secretaries (kaatib);  the appointing of ambassadors (rusul) to foreign kingdoms;  taking civil servants (khudaam) for domestic affairs;  appointing of the judiciary (qudaa);  appointing of the amirs responsible for executing legal punishments (huduud); and  the appointing of the Amir of pilgrimage (hajj).
Thus, these 23 characteristics are the fundamental rites of Islam. And there number is like the number of years of the mission (risaala) of Muhammad, may Allah bless him and grant him peace. We are grateful to Allah who has favored us with the manifestation of these fundamental Islamic rites during the Last Days.”