Ma'aikatan tattara da raba zakkah su ne rukuni na uku na masu karɓar zakkah. An sanya su cikin masu karɓa domin a hana duk wani yunƙuri da za su iya yi na ƙara wa masu biyan zakkah wajibai don amfanin kansu. Wannan yana jaddada 'yancin kan cibiyar zakkah. Kasancewar an ambaci wannan rukuni a cikin Alƙur'ani nan take bayan matalauta da mabukata, waɗanda su ne manyan waɗanda zakkah ke nufi, hakan kansa alama ce bayyananniya cewa tattarawa da raba zakkah ayyuka ne na wata ƙungiya ta ma'aikata masu albashi. Wani ɓangare ne na tsarin zamantakewar al'ummar Musulunci, ba wani aiki na mutum ɗaya ko na wata ƙungiyar addini ba.

Workers in the collection and distribution of zakah are the third category of zakah recipients. They are made recipients in order to avoid any possible attempt on their part to impose additional duties on zakah payers for their own benefit. This emphasizes the autonomy of the zakah institution. The very mention of this category in the Qur'an immediately after the poor and the needy, who are the major targets of zakah, is itself a claer indication that zakah collection and distribution are functions of an organization of paid employees. It is part of the social structure of the Islamic state and not an individual practice or an activity of a certain religious body.l

Malamai sun ce wajibi ne ga Daular Musulunci ta naɗa masu karɓa da raba zakka. Manzon Allah (ﷺ) da halifofinsa suna naɗa jami'ai domin wannan aiki. Misali, Abu Hurairah ya ruwaito a cikin Al-Bukhari da Muslim cewa Manzon Allah (ﷺ) ya naɗa Umar bin al-Khattab domin karɓar sadaka. Haka kuma Al-Bukhari da Muslim sun ruwaito daga Sahl bin Sa'd cewa Annabi (ﷺ) ya naɗa Ibn al-Lutbiyyah domin karɓar sadaka. Akwai wasu hadisai da yawa da suke nuni ga irin waɗannan naɗe-naɗe. Ana iya tsammani cewa koyaushe za a sami mutane masu dukiya waɗanda ba su san adadin da ya wajaba su biya ba, da kuma mutane waɗanda suka san abin da za su biya amma suna da halin rowa; don haka ana buƙatar jami'ai duka don sanar da mutane da kuma karɓar zakka. Dole ne Daular ta aika jami'ai zuwa ga manoma a lokacin girbi, kuma dole ne ta kafa watannin biyan zakka domin sauran masu biya su san lokacin da ake tsammanin jami'an karɓa za su zo.3

Jurists say that the Islamic state is required to appoint collectors and distributors of zakah. The Prophet (p) and his successors used to assign officers to these duties. For example, Abu Hurairah is reported by al Bukhari and Muslim to say that the Messenger of God (p) assigned 'Umar bin al Khattab to sadaqah. It is also reported by al Bukhari and Muslim from Sahl bin Sa'd that the Prophet (p) appointed Ibn al Lutbyyah to the sadaqah. There are many other sayings that refer to such appointments. It is to be expected that there will always be people who have wealth but do not know how much they are required to pay, and people who know what to pay, but have a tendency to be miserly; officers are thus needed for both information and collection.2 The state must send officers at the time of harvest to farmers, and must establish zakah payment months so that other payers know when collection officers are expected.3

1. Sashen Tara (Collection Department) 2. Sashen Rarrabawa (Distribution Department) Ayyukan da ke cikin ƙungiyar zakka sun haɗa da tara zakka, adana bayanai, tattara bayanai, da rarrabawa. Ana iya raba wannan zuwa manyan ayyuka biyu da ke da alaƙa kai tsaye da zakka: aikin tarawa da aikin rarrabawa.

1. Collection Department 2. Distribution Department Jobs in the zakah organization include collecting, keeping records, gathering information, and distribution. This can be classified into two major functions directly related to zakah: the collection function and the distribution function.

Aikin tattara zakka yana kama da na jami'an haraji. Tabbas ya haɗa da tattara bayanai game da masu biyan zakka da abubuwan da ake biyan zakka a kansu, da karɓar zakka ainihi, ko a kuɗi ko a kaya, da adana abin da aka biya a wuraren ajiya da suka dace. Ana iya raba wannan aiki zuwa sassa da dama:

The collection function is similar to that of taxation officers. It certainly includes gathering statistics of zakah payers and their zakatable items, the actual collection of zakah, in money or in kind, and keeping payments in suitable storage facilities. One can divide this function into several sections:

A. Rikaz da ma'adanai.

A. Rikaz and minerals.

B. Hatsi da 'ya'yan itatuwa.

B. Grains and fruits.

C. Dabbobi.

C. Livestock.

D. Kuɗi da kadarorin kasuwanci.

D. Money and business assets.

Dangane da rarraba zakka, yawancin ayyukansa suna kama da ayyukan sashen inshorar zamantakewa ko sashen jin dadin jama'a a cikin gwamnatin zamani. Ma'aikatan wannan sashe dole ne a horar da su domin su yi iyakar kokarinsu wajen neman wadanda suka cancanta, su gano matakin bukatarsu, da tabbatar da cewa zakkar da aka raba ta isa gare su da sauri. Al-Nawawi ya ce: "Gwamnati da jami'an rarraba zakka su rika adana bayanai game da wadanda suka cancanta, adadinsu, da bukatun kowannensu, domin hakkinsu na zakka ya isa gare su cikin sauri, musamman tunda wasu daga cikin kayan da aka tara na iya lalacewa."4

As for the distribution of zakah, many of its activities are similar to the activities of social insurance or welfare departments in modern state. Workers in this section must be trained to exert their best efforts to seek out deservants, discover the degree of their need, and assure that the distributed zakah reaches them quickly. Al Nawawi says "The state and its zakah distribution officers should keep records of deservants, their number, and their individual needs, so that their due zakah can reach them quickly, especially since some collected items may be perishable."4

Sassan da ke da alhakin rarraba zakah dole ne su yi iyakar kokarinsu don tabbatar da cewa masu karbar zakah sun cancanci hakan da gaske, kuma a ba kowane mai cancanta adalci. Wasu bayanai da ka’idoji da malaman fikihu suka fitar daga maganganun da ake da su suna taimakawa a wannan fanni:

Departments charged with the distribution of zakah must do their utmost to be sure that recipients truly deserve zakah, and that all deservants are given fairly. A few notes and regulations deduced by jurists from the available sayings are of help in this regard:

A. Mabukata da matalauta waɗanda suka cancanci taimako ba dole ba ne su mallaki dukiya ko kuɗin shiga da zai ishe su gaba ɗaya. Rashin iya aiki ba sharadi ba ne, domin mai neman abin rayuwa yana iya rasa aiki, kuma duk wanda ya samu ƙasa da abin da yake bukata ya cancanci taimako domin biyan bukatunsa.

A. Poor and needy deservants must not have wealth or income sufficient for their complete sustenance. Incapability is not a condition, since an earner may not find a job, and a person who earns less than what he or she needs deserves help to satisfy his or her needs.

B. Aiki ya zama mai isarwa kuma mai dacewa ga mutum. Misali, malami ko farfesa ba a wajabta masa yin aikin hannu ba. Zakka halal ce a gare irin wadannan mutane har sai sun sami aikin da ya dace da su.

B. Work is to be sufficient and suitable for the person. For example, a scholar or professor is not obligated to work as a manual laborer. Zakah is lawful for such persons until they find a suitable job.

C. Mutumin da zai iya samun kudi amma dalibi ne na cikakken lokaci (watau idan zai karbi aikin samun kudi, dole ne ya daina neman ilimi) ya cancanci karbar zakka. Wannan mutum zai iya amfanar Musulmi da iliminsa. Mutumin da ba a sa ran zai kai ga kwarewa a wani fanni na ilimi ba, kuma zai iya aiki ya samu kudi, bai cancanci karbar zakka ba, ko da yana zaune a makaranta.

C. A person who can earn but is a full-time student (i.e. if he or she were to take an earning job, they must quit seeking education) is eligible for zakah. This person can benefit Muslims by his or her knowledge. A person who is not expected to achieve in a branch of knowledge and can work and earn is not eligible for zakah, even if he or she resides at school.

D. Mutumin da ya mallaki dukiya ta gidaje ko ƙasa wanda kuɗin shigarsa ya yi ƙasa da bukatunsa ana ƙidaya shi matalauci. Ya kamata a ba shi daga zakka adadin da ake buƙata don ƙara kuɗin shigarsa. Dalibi ko malami ba ya wajaba ya sayar da littattafansa muddin suna da bukata a gare shi wajen aikinsa.

D. A person who owns real estate whose income is below the person's needs is counted poor. He or she should be given from zakah the amount needed to supplement the person's income. A student or teacher is not required to sell his or her books as long as they are needed for his/her performance.

1. Kasancewa Musulmi sharadi ne, domin aiki a cikin zakka wani nau'i ne na iko na jama'a [wilayah] akan Musulmi. A dukkan mukamai na iko na jama'a, kasancewa Musulmi sharadi ne.

1. Being Muslim is required, since working in zakah is a form of public control [wilayah] of Muslims. In all positions of public control, being Muslim is a requirement.

Wasu ayyuka da ba su da alaƙa kai tsaye da tattara zakka da rarraba ta an keɓe su daga wannan sharaɗi, kamar masu gadi da direbobi. An rawaito cewa Ahmad ya halatta wa waɗanda ba Musulmi ba su yi aikin zakka, saboda kalmar "ma'aikatan zakka" ta gaba ɗaya ce, ba a iyakance ta ga Musulmi kawai ba; haka kuma, abin da ake biyan ma'aikata diyya ce kawai ta aikinsu.7

Certain jobs not directly related to the collection and distribution of zakah are exempt from this condition, such as guards and drivers. Ahmad is reported to permit non- Muslims in zakah jobs because the term "workers of zakah" is general and not limited to Muslims; additionally, what is paid to workers is only compensation for their work.7

ومع ذلك، فإنه على الرغم من أن هذا موقف كريم من أحمد، إلا أنه يُفضَّل أن يكون القائمون بتنفيذ هذه الفريضة الجوهرية في الإسلام من المسلمين. يقول ابن قدامة: "لأن هذه الأعمال تتطلب الأمانة وتستلزم قدرًا من السيطرة على المسلمين، فلا بد أن يتوفر فيها شرط الإسلام، خاصةً وأنه من غير المعقول أن يُؤتمن على تنفيذها من لا يؤمن بالزكاة. وفضلًا عن ذلك، فقد وصف القرآن الكفار بأنهم غير أمناء، وقال عمر: لا تتخذوهم بطانة، فإن الله قد وصفهم بالخيانة." وقد أنكر عمر تعيين أبي موسى لنصراني كاتبًا له. والزكاة ركن من أركان الإسلام، وهي أهم من الكتابة والتسجيل.8

However, although this is a gracious position of Ahmad, it is still preferred that 'those who implement this critical obligation of Islam be Muslims. Ibn Qudamah says, "because these jobs require honesty and entail some control over Muslims, the condition of being Muslim must be fulfilled, especially since it is unreasonable that people who do not believe in zakah be entrusted to implement it. Moreover, disbelievers are described in the Qur'an as not trustworthy and 'Umar said, 'Do not take them as confidantes, since God labels them traitors." 'Umar condemned the appointment of a Christian as registrar by Abu Musa. Zakah as a pillar of Islam, is more important than registration."8

2. Mai neman aure dole ne ya zama mai hankali kuma ya kai shekarun balaga, watau wanda hukunce-hukuncen Shari'a suka shafa.

2. The candidate must be sane and past the age of puberty, i.e. addressed by Shari'ah ordinances.

Ma'aikatan hukumar zakka ana biyan su albashi daidai da darajar kasuwa ta aikinsu. An ruwaito cewa Al Shafi'i ya bayar da shawarar cewa jimlar kudin da ma'aikata ke samu kada ta wuce kashi daya cikin takwas na jimlar kudin zakka, bisa ra'ayinsa cewa dole ne a raba jimlar kudin zakka daidai gwargwado tsakanin nau'ikan mutane takwas da za su amfana da ita. Mafi yawan malamai ba sa karbar wannan takaddama. Ana iya cewa ra'ayin mazhabar Shafi'i yana da kyawun dabara a kan cewa yana takaita kudin tarin zakka.

Workers of the zakah agency are paid salaries equal to the market value of their labor. Al Shafi'i is reported to have suggested that total compensation for workers must not exceed one-eighth of the total proceeds of zakah, based on his opinion that total proceeds must be divided equally among the eight recipient categories. The majority does not accept such limitation. One may suggest that the Shafi'ite opinion has the merit of restricting the cost of collection.

Ma'aikaci a cikin ƙungiyar zakka ba sai ya zama talaka ba kafin ya karɓi lada saboda aikinsa. Abu Dawud ya ruwaito cewa Annabi ﷺ ya ce: "Sadaka ba ta halatta ga duk mai arziki ba, sai dai ga waɗannan biyar: mayaƙi saboda Allah, ma'aikaci a kan zakka, mutumin da ke ƙarƙashin nauyin basussuka, mutumin da ya sayi kayan zakka daga wanda ya karɓe ta, da mutumin da wani talaka ya ba shi kyauta, wanda ya karɓi wannan kyauta a matsayin zakka."18

A worker in the zakah organization need not be poor in order to receive compensation for his or her labor. Abu Daud reports that the Prophet (p) says "The sadaqah is not lawful to any rich person, except these five: A fighter for the sake of God, a worker on zakah, a person under the burden of liabilities, a person who buys a zakah item from a recipient, and a person given a gift by a needy person who received this gift as zakah."18

Annabi ﷺ ya kasance mai matuƙar tsanani wajen kare kuɗaɗen zakka na jama'a, kuma bai yarda wani wanda ba shi da haƙƙi ya karɓi ko da guda ɗaya daga cikinsu ƙarƙashin kowane suna ba. 'Adi bin 'Umairah ya ruwaito cewa: "Na ji Manzon Allah ﷺ yana cewa: 'Duk wanda aka dora masa aikin karɓar wani abu, kuma ya ɓoye mana ko da allura ko fiye da haka, to wannan satar dukiya ce, kuma zai ɗauki abin da ya sata a Ranar Alƙiyama.'" [19] Sai wani baƙar fata daga cikin Ansar--kusan ina iya ganinsa yanzu--ya tashi ya ce: "Ya Manzon Allah, ka karɓi murabus ɗina daga aikin [da ka ba ni]." Annabi ﷺ ya tambaye shi: "Me ya sa?" Mutumin ya amsa: "Na ji ka na faɗin kaza da kaza." Annabi ﷺ ya ci gaba da cewa: "Kuma yanzu ina cewa: duk wanda muka ɗauka aiki, sai ya kawo duk abin da ya tara, ƙarami da babba. Abin da muka ba shi bayan haka, zai karɓa, kuma abin da ba mu ba shi ba, zai bar shi." Abu Daud da wasu ne suka ruwaito. A wata magana kuma, Abu Rafi' ya ce: yana tafiya tare da Annabi ﷺ ta cikin al-Baqi' [makabarta]. Sai Annabi ﷺ ya ce: "Kaiton ka, kaiton ka!" Abu Rafi' ya ce: "Na firgita na koma baya, ina tsoron cewa shi ne yake nufi da ni." Annabi ﷺ ya ce: "Lafiya kuwa? Zo nan." Na tambaya: "Ko na yi wani laifi ne?" Sai ya ce: "Don me kake tambaya haka?" Na amsa: "Kai ka ce kaiton ni." Annabi ﷺ ya ce: "A'a, ba kai ba ne, mutumin da ke cikin kabari ne. Na aike shi ya karɓi zakka daga ƙasar kaza, sai ya sata wata namirah [wata riga ta musamman da aka yi da ulu]. Yanzu yana sanye da irinta daga Wuta." al-Nasa'i da Ibn Khuzaimah a cikin tarinsa mai inganci ne suka ruwaito. Daga 'Ubadah bin al-Samit, an ruwaito cewa Manzon Allah ﷺ ya naɗa shi a kan sadaqah, ya kuma ce masa: "Ya Abu al-Walid, ka ji tsoron Allah. Kada ka zo a Ranar Alƙiyama kana ɗauke da raƙumi mai ihu, ko saniya mai ruri, ko tunkiya mai bã--[daga satar dukiya]." 'Ubadah ya ce: "Ya Manzon Allah, shin hakan zai yiwu?" Ya amsa: "Eh, na rantse da Wanda hannunsa ke riƙe da raina." "Ubadah ya ce, "Ina rantsuwa da sunan Wanda ya aiko ka da gaskiya, ban yarda in naɗa ni a kowane aiki ba daga gare ka." Al-Tabarani ne ya ruwaito shi a cikin al-Mu'jam al-Kabir ta hanyar isnadi ingantacce. 'Ubadah, sahabi mai girma kuma sananne, ya amsa haka ne saboda yana so ya tsira daga haɗari."

Duk da cewa ana buƙatar jami'ai su bayyana duk abin da suka karɓa tare da sanya shi a cikin asusun zakka, an haramta musu karɓar kyauta daga masu biyan zakka. Duk wata irin kyauta haka take a matsayin cin hanci, domin tana iya shafar ƙimantawar zakkar da ake bin mutum, ta hanyar cutar da mabukata.

In as much as officers are required to declare everything they collect and put in the zakah fund, they are forbidden to accept gifts from zakah payers. Any such gift is considered a bribe, because it may influence the estimation of zakah due, at the expense of deservants.

Abu Hamid al-Sa'idi ya ce: Annabi (s.a.w) ya naɗa wani mutum daga kabilar al-Azd mai suna Ibn al-Lutbiyyah domin karɓar sadaka. A lokacin da ya dawo, sai ya ce: "Wannan naku ne, kuma wannan an ba ni a matsayin kyauta." Sai Manzon Allah (s.a.w) ya tsaya ya yi wa gari jawabi, ya yabi Allah ya kuma gode Masa, sa'an nan ya ce: "Na naɗa wani mutum daga cikinku a wani aiki da Allah ya ba ni iko a kansa. Sai ya zo yana cewa: 'Wannan naku ne, kuma wannan kyauta ce da aka ba ni.' Don me bai zauna a gidan mahaifinsa da mahaifiyarsa ba, yana jiran a kawo masa kyautarsa, idan dai gaskiya yake yi?! Na rantse da Allah, babu wanda daga cikinku da zai ɗauki wani abu ba tare da haƙƙi na gaskiya ba, face ya zo gaban Allah a Ranar Alƙiyama yana ɗauke da shi. Kada in ga ɗayanku yana zuwa gaban Allah yana ɗauke da raƙumi da ke ihu, ko saniya da ke ruri, ko tumaki da ke kuka." Sa'an nan ya ɗaga hannayensa biyu sama har aka ga farin ƙarƙashin hannayensa, ya ce: "Ya Ubangijina, ashe na isar da saƙo?" Al-Bukhari, Muslim da Abu Dawud ne suka ruwaito shi.20

Abu Hamid al Sa'idi says the Prophet (p) appointed a man from the tribe of al Azd named Ibn al Lutbyyah on sadaqah collection. When he came back, the collector said, "This is yours, and this was given to me as a gift." The Messenger of God (p) stood [addressing the gathering] and praised and thanked God, then said, "I employed a man from you at a job that God gives me control over. Then he comes and says 'This is yours and this is a gift that was given to me.' Why does he not sit in his father and mother's house and wait for his gift to be brought to him, if he sincerely thinks [that it is an innocent gift on their part]?! By God, nothing any of you takes without true right, but when you face God an the Day of Judgement will be carried by you. Let me not recognize any of you coming before God carrying a camel that is shouting or a cow that is mooing or a sheep that is bleating." Then he raised his two hands so high that the whiteness of his underarms was seen, and said, "O my Lord, did I inform them?" Reported by al Bukhari, Muslim, and Abu Daud.20

Annabi (ﷺ) ya ba masu karɓar zakka shawara su kasance masu tausayi, masu ladabi, da matsakaici, kuma ya zaɓe su daga cikin mafi kyawun sahabbansa. An ambata cewa Manzon Allah (ﷺ) ya ba masu kimanta amfanin gona shawara cewa: "Ku yi sauƙi wajen kimantawa, domin a cikin gonakin dabino akwai itatuwan da aka ware wa matalauta, mabukata, iyali, da baƙin wucewa." Yana da kyau masu karɓar zakka su yi wa masu biyan zakka addu'a, domin Allah ya ce wa ManzonSa: {Ka karɓi sadaka daga dukiyarsu, don ta tsarkake su kuma ta tsarkaka su da ita, kuma ka yi musu addu'a. Lallai addu'arka abin kwanciyar hankali ne a gare su.} Abdullahi ɗan Abu Auf ya ruwaito cewa mahaifinsa ya zo wurin Manzon Allah (ﷺ) ya ba shi zakkar da ta wajaba a kan dukiyarsa. Sai Annabi (ﷺ) ya ce: "Ya Ubangijina, ka yi wa iyalan Abu Auf rahama."21

The Prophet (p) advised his zakah collectors to be kind, courteous, and moderate, and selected them from the best of his Companions. It was mentioned that the Messenger of God advised estimators, "Be easy in estimation, since orchards may have trees assigned to the poor, needy, family, and passers-by." It is advisable that collectors pray for zakah payers, since God tells His Messenger, "Out of their wealth take a sadaqah so thou might purify and sanctify them by it, and pray on their behalf. Verily thy prayers are a source of security for them." 'Abd Allah bin Abu Awfa narrates that his father came to the Messenger of God (p) and gave him the zakah due on his wealth. The Prophet said, "My Lord, have mercy on the family of Abu Awfa."21

Ibn Rushd ya ambaci cewa wasu malaman shari'a suna amincewa da wannan bisa dalilin cewa amfanin aikin waɗannan jami'an gwamnati yana shafar dukkan Musulmi.22 A cikin Al Nil da sharhinsa a cikin Abadi fiqh, an bayyana cewa ana iya ba da zakka ga ma'aikatan hukumar zakka da sauran jami'an gwamnati, kamar alkalai da gwamnoni. Ana iya ba waɗannan mutane kamar yadda aikinsu ya cancanta, ko da sun yi arziki, saboda suna shagaltuwa da hidimar jama'a daga bin muradun kansu.23 Yawancin malamai suna ganin cewa dole ne a biya irin waɗannan jami'ai daga wasu hanyoyin kuɗin gwamnati.

Ibn Rushd mentions that some jurists approve of this on the grounds that the benefit of these public officers' work extends to all Muslims.22 In al Nil and its commentary in Abadi fiqh, it is stated that zakah may be given to workers in the zakah organization as well as other public officers, such as judges and governors. These people may be given as much as their labor is worth, even if they are rich, because they are occupied by public service from pursuing their own interests.23 The majority of scholars argue that such officers must be paid from other resources of the stats.