This article focuses on the widespread practice of appointing deputy judges, called naibs, in the Ottoman Empire from the mid-eighteenth to the early nineteenth centuries. Based on extensive archival research, it analyses how the judiciary turned into a system of allocating revenue sources. An increasing number of offices of kadı (judge) were assigned as a source of income to higher-ranking ulema, who, through intermediaries, in turn farmed out their judicial offices to naibs in return for a fixed sum of money. Importantly, the apportionment fees for taxes collected from local taxpayers constituted a significant part of naibs’ incomes. The practice of deputizing in the Ottoman judiciary thus shows a close parallel with tax farming. Because the naibs transferred their revenues to the higher-ranking ulema, farming out judicial offices became a major economic basis for maintaining the Ottoman ulema hierarchy.