Mataki na 147
Article 147
Gwamnati tana da haƙƙin sanya haraji domin aiwatar da duk abin da Shari'a ta wajabta wa Al'umma idan kuɗaɗen da ke Bayt Al-Mal ba su isa ba, domin a lokacin wajibcin samar da kuɗin zai koma kan Al'umma. Gwamnati ba ta da haƙƙin sanya haraji saboda duk abin da ba wajibi ba ne Al'umma ta aiwatar da shi, don haka ba a halatta ta karɓi kuɗaɗe don kotuna ko sassan gwamnati ko don cika kowane irin hidima ba.
The State has the right to impose taxes in order to undertake anything that the Shari’ah obligated upon the Ummah if the funds in the Bayt Al-Mal were insufficient since the obligation for funding it would be transferred onto the Ummah. The State has no right to impose a tax for the sake of whatever is not obligatory upon the Ummah to undertake, and so it is not permitted to collect fees for the courts or departments or to fulfil any service.
Dalilin wannan shi ne dalilin da aka ambata a kan matsala ta farko a makalar da ta gabata, wato cewa Shari'ah ta ƙayyade kuɗin shiga na gaba ɗaya, kuma Manzon Allah ﷺ bai ɗora haraji ba, ya kuma hana karɓar kuɗin kwastam, domin shi haraji ne, don haka hani ne da ya shafi kowane haraji. Haka kuma an ambata cewa idan babu dukiya a Bayt al-Mal da za a kashe a kan duk abin da Shari'ah ta wajabta wa Bayt al-Mal da Ummah, to wajibcin yana komawa kan Ummah. Amma duk abin da Shari'ah ta wajabta wa Bayt al-Mal shi kaɗai, to wajibcinsa ba ya komawa kan Ummah, koda babu abin da ya rage a Bayt al-Mal don sa, a maimakon haka sai a jinkirta shi har sai an samu kuɗin, kuma ba a ɗora haraji a kan Ummah ba. Haka nan, ba a ɗora haraji kai tsaye a kan Ummah saboda wani abu da ba wajibi ba ne a kanta, sannan ba a ɗora harajin kai tsaye ba. Don haka ba a karɓar kuɗi don kotuna, ko ma'aikatu, ko takardun shigo da kaya, ko kuɗin izini, ko wani abu makamancin haka. Dangane da takardun kuɗin aika wasiƙa (postal stamps), ba a ɗaukar su a matsayin harajin kai tsaye, a maimakon haka farashi ne na ɗaukar wasiƙu, wanda halal ne. Saboda haka, ba a kamata a karɓi harajin kai tsaye saboda wani abu da Shari'ah ba ta wajabta wa Musulmi ba, domin su kamar harajin kai tsaye suke ba tare da wani bambanci a tsakaninsu ba, kuma ba a halatta a ɗora su a kan Ummah ba.