<P> Under Umar the Empire was divided into a number of provinces which were as follows: </P> <Ol> <Li> Arabia was divided into two provinces, Mecca and Medina; </Li> <Li> Iraq was divided into two provinces, Basra and Kufa; </Li> <Li> the province of Jazira was created in the upper reaches of the Tigris and the Euphrates; </Li> <Li> Syria was a province; </Li> <Li> Palestine was divided in two provinces: Aylya and Ramlah; </Li> <Li> Egypt was divided into two provinces: Upper Egypt and Lower Egypt; </Li> <Li> Persia was divided into three provinces: Khorasan, Azarbaijan, and Fars . </Li> </Ol> <Li> Arabia was divided into two provinces, Mecca and Medina; </Li> <Li> Iraq was divided into two provinces, Basra and Kufa; </Li>

Who was not the part of the khalifa committee