Musulmi suna biyan haraji da Shari'a ta halatta a karɓa daga gare su domin rufe kashe-kashen Baitul-Mali, bisa sharaɗin cewa ana karɓar sa ne daga abin da ya zarce bukatun mutum bisa ga abin da aka saba, kuma dole ne ya isa ya biya bukatun Daula.

Muslims pay the taxes that the Shari’ah has permitted to be levied upon them in order to cover the expenditure of the Bayt Al-Mal, on the condition that it is levied on that which is surplus to the individual’s needs according to what is normal, and has to be sufficient to cover the needs of the State.

Wannan maƙala ta ƙunshi batutuwa uku: na farko, biyan haraji; na biyu, cewa ba a karɓar waɗannan harajin sai dai daga dukiyar da ta wuce bukatun mutum na kansa bisa ga ƙa'idodin da aka saba; na uku, ana karɓar su ne kawai kamar yadda ake buƙata don cika bukatun Baitul Mali, ba fiye da haka ba.

This article includes three issues: firstly, the payment of taxes; secondly, that these taxes are not taken unless it is surplus wealth to personal needs according to the norms; thirdly, they are only taken as required to fulfil the needs of the Bayt Al-Mal and not beyond that.

Maganar farko, kalmar: "tax" kalma ce ta Yammaci, wadda ke nufin abin da hukuma take sanyawa rayayyun jama'a domin tafiyar da al'amuranta. Tambayar ita ce: Shin ya halatta Daular Musulunci ta sanya haraji a kan Musulmi domin tafiyar da al'amuransu? Amsar wannan ita ce: Shari'ah ta bayyana kudaden Bayt Al-Mal kuma ta tsayar da wadannan kudade domin tafiyar da al'amuran jama'a, ba ta shar'anta haraji ba domin tafiyar da al'amuransu. Haka kuma, Annabi ﷺ yana tafiyar da al'amuran jama'a ta amfani da wadannan kudade, kuma ba a tabbatar da cewa ya sanya haraji a kan mutane ba, kuma ba a ruwaito hakan daga gare shi ba kwata-kwata. Lokacin da ya ji cewa mutanen kan iyakokin Daula suna karbar haraji a kan kayayyakin da ke shiga kasar, ya hana su yin hakan; an ruwaito daga 'Uqbah Bin Aamir cewa ya ji Manzon Allah ﷺ yana cewa:

As for the first issue, the word: “tax” is a Western term, which means what the authority imposes upon the subjects in order to manage their affairs. The question is: Is it permitted for the Islamic State to impose taxes upon the Muslims in order to administer their affairs? The answer to this is that the Shari’ah defined the income of the Bayt Al-Mal and fixed this income to administer the affairs of the subjects, and did not legislate taxes in order to administer their affairs. Additionally, the Prophet used to administer the affairs of the subjects using these incomes, and it is not confirmed that he imposed a tax upon the people, and that has not been reported from him at all. When he learnt that the people on the borders of the State were taking taxes upon the goods that were entering the land, he forbade them from doing so; it is reported from ‘Uqbah Bin Aamir that he heard the Messenger of Allah (pbuh) say:

.» لا يَدْخُلُ الجَْنَّةَ صَاحِبُ مَكْسٍ «.

.» لا يَدْخُلُ الجَْنَّةَ صَاحِبُ مَكْسٍ «.

“Duk wanda ya karɓi haraji mai yawa ba bisa ka'ida ba (sahib maks) ba zai shiga Aljanna ba.” (Ahmad ya ruwaito shi, Al-Zayn da Al-Hakim kuma sun tabbatar da ingancinsa), kuma Abu Khayr ya ji daga Ruwayfi' b. Thabit wanda ya ce: “Na ji Manzon Allah ﷺ yana cewa:

“One who wrongfully takes an extra tax (sahib maks) will not enter Paradise.” (reported by Ahmad and authenticated by Al-Zayn and Al-Hakim), and Abu Khayr heard from Ruwayfi’ b. Thabit who said: “I heard the Messenger of Allah (pbuh) say:

.» إِنَّ صَاحِبَ الْمَكْسِ فِي النَّارِ «.

.» إِنَّ صَاحِبَ الْمَكْسِ فِي النَّارِ «.

"Wanda ke kula da karin haraji zai shiga Wuta" an ruwaito shi ta hannun Abu 'Ubayd a cikin Al-Amwal, kuma Ahmad ya ruwaito shi, Al-Zayn kuma ya tabbatar da ingancinsa. Ya ce: "Yana nufin Al-'Ashir", kuma Al-'Ashir shi ne wanda ke karbar kashi ɗaya cikin goma daga cinikin ƙasashen waje. Wannan yana nuna haramcin sanya haraji bisa ma'anar kalmar kamar yadda Yammacin duniya ke fahimtarta. Manzon Allah ﷺ ya ce a cikin hadisin da aka yarda da shi daga Abu Bakra:

“One in charge of imposing extra tax is in Hellfire”” reported by Abu ‘Ubayd in Al-Amwal, and it was reported by Ahmad and authenticated by Al-Zayn. And he said: “It means Al- ‘Ashir”, and Al-‘Ashir is the one who takes a tenth from the foreign trade. This indicates the forbiddance of imposing taxes according to the Western meaning of the word. The Messenger (pbuh) said in an agreed upon narration from Abu Bakra:

. إِنَّ دِمَاءكَُمْ وَأَمْوَالَكُمْ وَأَعْ رَاضَكُمْ عَلَيْكُمْ حَرَامٌ كَحُرْمَةِ يوَْمِكُمْ هَذَا فِي بلََدِكُمْ هَذَا « »... فِي شَهْرِكُمْ هَذَا .

. إِنَّ دِمَاءكَُمْ وَأَمْوَالَكُمْ وَأَعْ رَاضَكُمْ عَلَيْكُمْ حَرَامٌ كَحُرْمَةِ يوَْمِكُمْ هَذَا فِي بلََدِكُمْ هَذَا « »... فِي شَهْرِكُمْ هَذَا .

"Lalle ne jininku, dukiyarku da mutuncinku suna da tsarki kuma ba a halatta a keta su kamar tsarkin wannan ranarku, a cikin wannan garinku, da kuma a cikin wannan watanku," wanda hakan yake gama-gari, yana shafar kowa har da Gwamnati, kuma karbar haraji karbar dukiyar Musulmi ne ba tare da yardarsa ba, wanda hakan yana nuna cewa haramun ne a karbe ta.

“Verily your blood, your property and your honour are as sacred and inviolable as the sanctity of this day of yours, in this town of yours, and in this month of yours”, which is general and encompasses everybody including the State, and taking taxes is taking the wealth of the Muslim without his agreement, which indicates the impermissibility of taking it.

Amma idan kuɗin Baitul-Mal daga wuraren da aka ƙayyade da kuma adadin da aka tsaya a kansu bai isa ba wajen tafiyar da al'amuran al'umma, domin yana iya faruwa akwai abubuwan da ke buƙatar kulawa kuma kuɗin Baitul-Mal ya riga ya ƙare, to shin yana halatta a wannan hali a ɗora haraji ko a'a? Amsar wannan ita ce: abin da Shari'a ta wajabta a kan Baitul-Mal ya haɗa da abin da aka wajabta a kansa shi kaɗai ba a kan Musulmi ba, da kuma abin da aka wajabta a kan Baitul-Mal da Musulmi tare. Ba a halatta Jiha ta ɗora haraji saboda abin da aka wajabta a kan Baitul-Mal shi kaɗai ba a kan Musulmi ba. Idan an sami kuɗi a Baitul-Mal sai a yi amfani da shi, idan kuma babu kome sai a jinkirta har sai an samu isasshe don aiwatar da shi, kuma ba a ɗora wani haraji a kan Musulmi saboda shi kwata-kwata. Wannan saboda Shari'a ba ta wajabta wannan al'amari a kan Musulmi ba, don haka ba a halatta ɗora haraji saboda shi ba, domin karɓar haraji a wannan yanayi za a ɗauke shi zalunci wanda haramun ne. Hakanan, hakan zai zama kamar sanya wajibi abin da Allah (SWT) bai wajabta ba, wanda yake kamar haramta abin da aka halatta, ko halatta abin da aka haramta, wanda hakan adawa ce da Shari'a, kuma wanda ya yi haka ana ɗaukarsa kafiri idan ya yi imani da hakan, kuma mai zunubi idan bai yi imani ba. Saboda haka ba a halatta Jiha ta ɗora wa Musulmi haraji da Shari'a ba ta wajabta ba daga Alƙur'ani da Sunnah. Misalan wannan su ne albashin masu karɓar Zakka, da bayarwa ga mutane don a kusantar da su zuwa Musulunci, watau waɗanda zukatansu ke buƙatar a sulhunta da su, da bayarwa ga bayi don sayen 'yancinsu, da kuma ga masu bashi don biyan abin da suke bin su. وكذلك بناء طريق جديد مع وجود طريق آخر، أو بناء سد مع وجود مياه المطر، أو إنشاء مستشفى مع وجود مستشفى آخر يسد الحاجة، أو أي شيء آخر مشابه لهذه الأمور، حيث لا يؤدي عدم وجوده إلى وقوع الحرام، بل يؤدي وجوده إلى تحسين الأحوال ويكون مكملاً لما هو موجود. ولا يجوز للدولة أن تفرض على المسلمين ضرائب لأجل شيء من هذا القبيل لتنفيذه، إذ لم تُوجب الشريعة ذلك. وقد قال الفقهاء في مسائل مشابهة إن حقهم في بيت المال يُعتبر وفق قاعدة: "الوجود لا العدم"، فإن كان المال موجوداً استحقوا أن يُصرف عليهم، وإن كان معدوماً أبطل العدمُ حقهم.

However, if the income of the Bayt Al-Mal from the defined areas and fixed amounts were not sufficient to administer the affairs of the subjects, since it could occur that there are issues which require administering and the income of the Bayt Al-Mal had already been spent, then would it be permissible in this situation to impose taxes or not? The answer to that is that what the Shari’ah obligated upon the Bayt Al-Mal includes what was obligated upon it alone and not obligated upon the Muslims, and what was obligated upon both the Bayt Al-Mal and upon the Muslims. It is not permitted for the State to impose taxes for the sake of whatever was obligated upon the Bayt Al-Mal alone and not upon the Muslims, so if there is money found in the Bayt Al-Mal it is used and if there is nothing then it is delayed until they find enough to carry it out, and no taxes at all are imposed upon the Muslims for its sake. This is because the Shari’ah did not obligate that issue upon the Muslims, and so it is not permitted to impose taxes for it since taking taxes in this situation would be considered to be oppression which is forbidden (Haram). Likewise, it would also be considered as making obligatory something that Allah (swt) did not make obligatory, which is like forbidding something permitted, or permitting something forbidden, which is enmity against the Shari’ah and the one who does it is considered to be a disbeliever if he believed in it, and sinful if he did not, accordingly it is not permitted for the State to impose a tax upon the Muslims which the Shari’ah did not make obligatory from the Quran and the Sunnah. Examples of this would be for the sake of the salaries of those collecting the Zakah, and giving to people in order to bring them closer to Islam/those whose hearts are to be reconciled, and giving to slaves in order to purchase their freedom, and to those indebted in order to repay what they owe. And such as building a new road while there was another one present, or building a dam while there was rain water, or establishing a hospital while there was another one present which fulfilled the need, or anything else similar to these, where its absence does not lead to the existence of Haram, but rather its presence leads to betterment and is complementary to what exists. It is not permitted for the State to impose taxes upon the Muslims for anything like this in order to carry it out, since the Shari’ah did not obligate that. The jurists said regarding similar issues that their right upon the Bayt Al-Mal is considered according to: “presence not absence”, so if there was wealth present then they would deserve to have it spent upon them, and if it was absent then the absence voided their right.

Dangane da abin da Shari'a ta wajabta a kan Baitul Mal da kuma Musulmi, idan babu dukiya a cikin Baitul Mal, ko kuma dukiyarsa ta ƙare, to a wannan hali Daula za ta iya sanya haraji a kan Musulmi domin gudanar da al'amuran da Shari'a ta wajabta a kansu da kuma a kan Baitul Mal.

As for what the Shari’ah obligated upon both the Bayt Al- Mal and the Muslims, then if there was no wealth to be found in the Bayt Al-Mal, or its wealth was finished, then in this situation the State could impose taxes upon the Muslims in order to carry out the affairs which the Shari’ah obligated upon both them and the Bayt Al-Mal.

Wannan saboda an tabbatar da shi a cikin nassi cewa Allah (SWT) ne ya wajabta hakan a kansu, kuma ya sanya Imam ya zama mai alhakin su, don haka shi ne yake karɓar wannan dukiya daga gare su kuma yana kashe ta a kan muradun al'umma, kamar kashe kuɗin da ya zama dole a kan talakawa, mabukata da matafiya, idan kuma babu isasshen kuɗi a Bayt Al-Mal daga kuɗin Zakka da sauran hanyoyin samun kuɗi da za a kashe a kansu. Wannan kuwa saboda ciyar da talaka wajibi ne a kan Musulmi, kamar yadda ya ce:

This is because it is confirmed by text that Allah (swt) obligated that upon them, and made the Imam responsible over them, so he is the one who collects this wealth from them and spends it upon the interests, such as the necessary expenditure upon the poor, the needy and the wayfarers, and there was not enough in the Bayt Al-Mal from the income of Zakah and everything else to spend upon them. This is since feeding the poor is obligatory upon the Muslims, as he said:

. » وَأَ يََا أَهْلُ عَرْصَةٍ أَصْبَحَ فِيهِمْ امْرُؤٌ جَائِعٌ فَقَدْ بَرِئَتْ مِنْهُ مْ ذِمَّةُ اللَّهِ تَعَالَى « .

. » وَأَ يََا أَهْلُ عَرْصَةٍ أَصْبَحَ فِيهِمْ امْرُؤٌ جَائِعٌ فَقَدْ بَرِئَتْ مِنْهُ مْ ذِمَّةُ اللَّهِ تَعَالَى « .

"Duk lokacin da mutanen wani yanki suka wayi gari suna da mai yunwa a cikinsu, to alkawari da kariyar Allah (swt) a gare su ta tashi." (Ahmad ne ya ruwaito shi daga Ibn Umar, Al-Hakim kuma ya tabbatar da ingancinsa.) Haka kuma, idan babu isasshen kudi a Bayt Al-Mal don kashe-kashen da ake bukata a kan sojoji da yaki, da kuma duk abin da ake bukata don shirin yaki, to ana sanya haraji a kan Musulmai domin a aiwatar da hakan, saboda faɗin Allah (swt):

“Whenever the people of an area wake up with a hungry person amongst them, then Allah (swt)’s covenant and protection to them is absolved.” (reported by Ahmad from Ibn Umar and authenticated by Al-Hakim). Also, if there is not enough in the Bayt Al-Mal for the necessary expenditure upon the soldiers and war, and everything that is required for military preparedness, then a tax is imposed upon the Muslims in order for it to be carried out due to His (swt) words:

"Kuma ku yi jihadi da dukiyoyinku da rayukanku a cikin hanyar Allah (SWT)." (TMQ 9:41) da kuma: "Kuma mujahidai, [wadanda suke kokari suna yaki] a cikin hanyar Allah (SWT) da dukiyoyinsu da rayukansu." (TMQ 4:95), kuma an ruwaito daga Anas, ya ce: Manzon Allah ﷺ ya ce:

“And strive with your wealth and your lives in the cause of Allah (swt).” (TMQ 9:41) and: “And the Mujahideen, [who strive and fight] in the cause of Allah (swt) with their wealth and their lives.” (TMQ 4:95), and it is reported from Anas who said: The Messenger of Allah (pbuh) said:

. » جَاهِدُوا الْمُشْرِكِيَ بِأَمْوَالِكُمْ وَأَيْدِيكُمْ وَأَلْسِنَتِكُمْ « .

. » جَاهِدُوا الْمُشْرِكِيَ بِأَمْوَالِكُمْ وَأَيْدِيكُمْ وَأَلْسِنَتِكُمْ « .

"Ku yi jihadi da dukiyoyinku, da hannayenku, da harsunanku, a kan masu shirka (Mushrikin)." (Ahmad da Al-Nisa'i suka rawaito, kuma Al-Nisa'i da Al-Hakim sun tabbatar da ingancinsa, Al-Dhahabi kuma ya amince da hakan). Haka kuma, duk abin da idan ba a aiwatar da shi ba zai haifar da cutarwa ga Musulmi, kamar buɗe hanya inda babu wata madadi, da buɗe asibiti wanda buɗewarsa wajibi ne, da duk wani abu makamancin haka wanda kashe kuɗi a kansa zai cancanta daga mahangar maslaha da hidima ba tare da madadi ba, kuma ya zama daga cikin abubuwan da ba makawa, kuma al'ummar za ta sha cutarwa idan ba a samar da shi ba, to ana sanya haraji a kan Musulmi domin a aiwatar da shi, domin kawar da cutarwa wajibi ne a kan Musulmi; Annabi ﷺ ya ce:

“Strive against the idolators (Mushrikin) with your wealth, your hands and your tongues.” (reported by Ahmad and Al-Nisa’i and Al-Nisa’i and Al-Hakim authenticated it and Al- Dhahabi agreed). And in the same manner everything which if it were not undertaken would cause a harm to the Muslims, such as opening a route where there was no alternative, and opening a hospital whose opening was a necessity, and anything else similar whose expenditure would be deserved from the angle of interest and service without an alternative, and being a necessity from the necessities, and that the Ummah would be afflicted with a harm if it was not present, then taxes are imposed upon the Muslims in order to carry it out because the removal of harm is obligatory upon the Muslims; the Prophet said:

. » لا ضَرَرَ وَلا ضِرَارَ « .

. » لا ضَرَرَ وَلا ضِرَارَ « .

"Babu cutarwa, kuma babu maida cutarwa da cutarwa." (Ahmad ya ruwaito shi daga Ibn ‘Abbas, al-Hakim kuma ya ruwaito shi daga Abu Sa’id al-Khudri, ya kuma tabbatar da ingancinsa, al-Dhahabi kuma ya amince da hakan.) Haka ma biyan albashi ga sojoji, alkalai da malamai, domin waɗannan na cikin al'amuran da Shari'a ta wajabta wa Musulmi, tun da ilimi ya zama wajibi a kansu, haka ma kafa kotuna da Jihadi, kamar yadda nassoshi bayyanannu suka nuna. Saboda haka, Gwamnati tana da izinin sanya haraji domin aiwatar da waɗannan al'amura da Shari'a ta wajabta wa Musulmi tare da Bayt al-Mal, domin nassoshi a bayyane suke game da wajabcinsu a kan Musulmi. Wannan ita ce hujja ga batu na farko na labarin.

“There should be neither harming nor reciprocating harm” (reported by Ahmad from Ibn ‘Abbas, and Al-Hakim from Abu Sa’id Al-Khudri, and he authenticated it and Al-Dhahabi agreed). Likewise paying salaries for the army, judges and teachers, since these are from the issues that the Shari’ah obligated upon the Muslims, since learning has been made obligatory upon them, and so has establishing the courts and Jihad, as has been indicated by explicit texts. Therefore, the State is permitted to impose taxes in order to carry out these issues which the Shari’ah obligated upon the Muslims alongside the Bayt Al-Mal, since the texts are explicit in their obligation upon the Muslims. This is the evidence for the first issue of the article.

Game da batu na biyu, hujjarsa ita ce maganar Manzon Allah ﷺ:

As for the second issue, its evidence is the words of the Messenger (pbuh) :

. » أفضلُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًً « .

. » أفضلُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًً « .

"kuma mafi alherin sadaka ita ce wadda ake bayarwa daga abin da ya wuce bukata." (Mutanen biyu sun amince da shi daga Hakim bin Hizam da Abu Hurairah), kuma Al-Ghina shi ne abin da mutum yake ba shi da shi, bayan ya dauki abin da yake bukata domin biyan bukatunsa. An ruwaito daga Jabir cewa Manzon Allah ﷺ ya ce: "Mafi alherin sadaka ita ce wadda ake bayarwa daga wadatar dukiya, hannun mai bayarwa ya fi hannun mai karba, kuma ka fara da wanda kake ciyarwa."

“and the best Sadaqah is that which given out of surplus.” (agreed upon from Hakim Bin Hizam and Abu Hurayrah), and Al-Ghina is what the person did without, after taking what was necessary to fulfil his needs. It is reported from Jabir that the Messenger of Allah (pbuh) said: . أَفْضَلُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًً، وَالْيَدُ الْعُلْيَا خَيْرٌ مِنْ الْيَدِ ال سفْلَى، وَابْدَأْ بِِنَْ « » تَعُولُ .

"Mafi kyawun sadaka shi ne wadda ake bayarwa daga abin da ya wuce bukata; kuma hannun da yake bayarwa ya fi hannun da yake karɓa, kuma ka fara da iyalan gidanka" (an yarda da shi baki ɗaya). Kuma a wata riwayar a cikin Muslim daga Jabir:

“The best of Sadaqah is that which given out of surplus; and the upper hand is better than the lower hand, and begin with the members of your household” (agreed upon). And in another narration in Muslim from Jabir:

.» ابْدَأْ بِنَفْسِكَ فَتَصَدَّقْ عَلَيْهَا فَإِنْ فَضَلَ شَيْءٌ فَلأَهْلِكَ «.

.» ابْدَأْ بِنَفْسِكَ فَتَصَدَّقْ عَلَيْهَا فَإِنْ فَضَلَ شَيْءٌ فَلأَهْلِكَ «.

“Ka fara ba da sadaka ga kanka, idan kuma akwai abin da ya rage, to ga iyalanka.” Don haka ya sanya ciyar da wanda wajibi ne a ciyar da shi ya zama na biyu bayan ciyar da kai, kuma zakka tana kama da hakan, domin tana kama da ciyarwa da sadaka. Allah (SWT) ya ce:

“Start by giving Sadaqah to yourself, and if anything is surplus, then for your family”. So he made providing for the person whom it is obligatory to support secondary to providing for oneself, and the tax is similar to that because it is like support and Sadaqah. And Allah (swt) said:

"Suna tambayarka abin da za su ciyar. Ka ce: abin da kuka iya bayarwa." (TMQ 2:219), wato abin da ba zai yi musu wahala su ciyar da shi ba, wanda hakan na nufin abin da ya wuce bukatar mutum. Wannan yana nuna cewa abin da wajibi ne a kan Musulmi dangane da dukiyarsa, ko zakka ne ko nauyin ciyarwa, ana karɓar sa ne kawai daga abin da yake da shi wanda ya wuce abin da yake bukata bisa ga ƙa'idojin al'ada. Haka ma haraji, ba a karɓar sa daga Musulmi sai daga abin da ya wuce abin da irinsa zai bukata domin biyan bukatunsa, wato abin da ya wuce abin da yake bukata domin ciyarwa, sutura, masauki, da taimakon kansa da matansa, da abin da yake kashewa domin biyan bukatunsa da makamancin haka ga mutum mai matsayinsa. Wannan shi ne ma'anar maganar Manzon Allah ﷺ: "abin da aka bayar daga abin da ya wuce bukata."

“And they ask you as to what they should spend. Say: what you can spare.” (TMQ 2:219), in other words, that which would not be difficult to spend, which would mean that which is extra. This indicates that what is obligatory upon the Muslim as far as their wealth is concerned, irrespective of whether that was Zakah or maintenance, is only taken from whatever he has that is extra over what he needs according to the norms. Similar to that is the tax, so it is not taken from the Muslim except from that which is extra and above what someone like him would require to fulfil their needs, or in other words, what is extra to what he needs to feed, cloth, shelter and provide help for himself and his wives, and what he spends to fulfil his needs and whatever is similar for someone in his position, because this is the meaning of the Messenger (pbuh)’s words: “what is given out of surplus”.

Dalili a kan batu na uku shi ne haramcin da Shari'a ta yi na karbar abin da ba wajibi ba ne. Duk abin da ya wuce bukatu ba wajibi ba ne a kan Musulmi, don haka karbarsa haram ne, kuma saboda wannan dalili adadin da ake karba shi ne abin da Bayt Al-Mal ke bukata, ba fiye da haka ba. 'Ali (ra) ya shawarci Umar Bin Al-Khattab (ra) cewa kada a bar komai a cikin Bayt Al-Mal, yana cewa masa: "Ka raba duk dukiyar da ka karba a kowace shekara, kada ka riki komai daga cikinta" (Ibn Sa'd ya ruwaito daga Al-Waqidi). Kuma an ruwaito cewa: "Ali ya kan kashe duk abin da ke cikin Bayt Al-Mal har ya kai ga yana share shi sannan ya zauna a ciki" (Ibn 'Abd al-Barr ya ruwaito a Al-Istidhkar daga Anas b. Sirin). Halifofi sun kasance suna yin haka game da kudaden shiga banda haraji, to yaya za su yi da kudaden haraji? Ta hanyar hujja mafi karfi, bai kamata a bar komai a cikin Bayt Al-Mal ba, don haka ba a karbar fiye da abin da ya zama dole.

As for the third issue, its evidence is the forbiddance of the Shari’ah from taking what is not obligatory, and whatever is additional to the needs is not obligatory upon the Muslim, and so it is forbidden to take it, and for this reason the amount taken is what is required for the Bayt Al-Mal and nothing more. ‘Ali (ra) suggested to Umar Bin Al-Khattab (ra) that there should be nothing remaining in the Bayt Al-Mal saying to him: “Divide whatever wealth you receive every year, and do not hold onto anything from it” (reported by Ibn Sa’d from Al-Waqidi), and it is reported: “that Ali used to spend everything in Bayt Al-Mal to the point that he would sweep it and then sits it in” (reported by Ibn ‘Abd alBarr in Al-Istidhkar from Anas b. Sirin). The Khulafaa’ used to do this with respect to the income other than taxes, so how would they have treated the income from taxes? By greater reasoning there should remain nothing in the Bayt Al-Mal, and so nothing more than what is necessary is taken.

Ga hujjojin da ke tabbatar da batutuwa uku na wannan makala.

This is the evidence for the three issues of this article.