A matsayin wajibcin da Allah ya dora, zakka ba kawai sadaka ba ce da aka bar wa mutane su aiwatar da ita da kansu, kuma cikarta ba ta dogara ga alherin masu dukiya ba. A'a, zakka cibiya ce ta jin dadin jama'a da gwamnati ke sa ido a kanta, kuma haraji ne da aka tsara, wanda wata hukuma ta jama'a mai cin gashin kanta ke gudanarwa.

As a confirmed obligation from God, zakah is not merely a charity left to individuals to implement, nor is its fulfillment dependent on the benevolence of the wealthy. Zakah is rather a social welfare institution supervised by the state, and an organized tax administered by an autonomous public organization.

Rolin gwamnati a tara da rarraba zakka an fi tabbatar da shi ta ayar da ta ambaci "ma'aikatan zakka" a matsayin ɗaya daga cikin rukunan da ake raba zakka wa.1 Wannan ayar a fili take nuna cewa ya kamata a samu wata hukuma ta musamman mai ma'aikata waɗanda ke samun albashinsu daga kasafin kuɗin wannan hukuma. Haka kuma, Allah ya ce, "Ka karɓi sadaka daga dukiyarsu, don ka tsarkake su ka kuma tsarkake su da ita."2 Kalmar "karɓi" an yi ta ne ga Annabi ﷺ a matsayinsa na shugaban ƙasar Musulunci, har ya zuwa cewa lokacin da Abu Bakr ya gaji Annabi ﷺ a matsayin shugaban ƙasa, ya ci gaba da amfani da ikon gwamnati da hukumar tilasta doka wajen karɓa da rarraba zakka. Malamai sun amince cewa fi'li "karɓi" a cikin ayar da ke sama an yi ta ne ga Annabi ﷺ da kuma duk wanda zai jagoranci al'amuran Musulmai bayansa.

The state's role in the collection and distribution of zakah is best supported by the verse that mentions "the workers on zakah"1 as one of the categories to whom zakah is distributed. This verse is explicit evidence that there should be a specialized organization with workers who derive their incomes from the budget of this organization. Moreover, God says, "Out of their wealth take a sadaqah so thou might purify and sanctify them".2 "Take" is addressed to the Prophet as head of the Islamic state, to the extent that when Abu Bakr succeeded the Prophet (p) as head of state, he continued using state authority and its law enforcement body to collect and distribute zakah. Scholars recognize that the verb "take" in the above verse is addressed to the Prophet (p) and to whoever runs the affairs of Muslims after him.

Dangane da Sunnah, akwai maganganu da ke tabbatar da cewa karbar zakka da raba ta na daga cikin nauyin da ke kan Daular Musulunci. Al-Bukhari, Muslim da wasu sun ruwaito daga Ibn 'Abbas cewa Annabi ﷺ ya ce wa Mu'adh a lokacin da ya aike shi zuwa Yaman: "Ka sanar da su cewa Allah ya wajabta musu sadaka a kan dukiyarsu, wacce za a karba daga masu arziki daga cikinsu, a ba talakawa daga cikinsu. Idan sun yi maka biyayya a cikin haka, to ka kiyaye kada ka kwace dukiyarsu mai daraja . . ." Wannan magana tana nuna cewa zakka ana karbar ta daga masu arziki, ana kuma ba talakawa ta hannun gwamnati. Al-Hafiz Ibn Hajar ya ce: "Wannan magana hujja ce da ke nuna cewa gwamnati ce hukumar da take karbar zakka tana raba ta. Wadanda suka ki biya kuma ana tilasta musu biya." Al-Shawkani ya nakalto haka daga Ibn Hajar a cikin littafinsa Nail al-Awtar. Bugu da kari, akwai maganganu da dama da ke yi wa ma'aikatan zakka jagora, wadanda ake kira al-su'at ko al-musaddiqin. Yawancin wadannan maganganu an ambace su a babi na biyu na kashi na hudu. Haka kuma akwai maganganu masu yawa da ke ba masu biyan zakka shawara kan yadda za su yi mu'amala da masu karbar ta.

As for Sunnah, there are sayings that confirm that administering zakah is one of the responsibilities of the Islamic state. Al Bukhari, Muslim and others report from Ibn 'Abbas that the Prophet told Mu'adh when he sent him to Yemen, "Inform them that God obligates sadaqah on their wealth, to be taken from the rich among them and rendered to the poor among them. If they obey you in that, carefully avoid their dear wealth . . . " This saying indicates that zakah is taken from the rich and rendered to the poor by the state. Al Hafiz Ibn Hajar says, "This saying is evidence that the state is the authority that takes zakah and distributes it. Those who refuse to pay are forced to do so."3 Al Shawkani quotes the same from Ibn Hajar in his Nail al Awtar.4 Additionally, there are several sayings which instruct workers on zakah, who were called al su'at or al musaddiqin. Most of these sayings are mentioned in chapter two of part four. There are also many sayings that advise payers on their conduct towards the collectors.

Baya ga Alkur'ani da Sunnah, ikirarin cewa al'ummar Musulunci ce ke da alhakin tattarawa da raba zakka yana samun goyon baya daga aikin da Annabi (p) da Khalifofi masu shiryarwa bayansa suka yi a zahiri. Ibn Hajar a cikin al-Talkhis ya lura cewa lamarin aika masu tattara zakka daga Manzon Allah (p) da Khalifofinsa abu ne sananne sosai. Al-Bukhari da Muslim sun ruwaito daga Abu Hurairah cewa Annabi ﷺ ya aika Umar a matsayin mai tattara zakka. Sun ruwaito daga Abu Humaid cewa "Annabi ﷺ ya dauki wani mutum daga kabilar al-Azd mai suna Ibn al-Lutbiyah a matsayin mai tattara zakka." Sun kuma ruwaito cewa Umar ya dauki Ibn al-Sa'di domin wannan aiki. Abu Daud ya ruwaito cewa Annabi ﷺ

In addition to Qur'an and Sunnah, the assertion that the Islamic state is responsible for collection and distribution of zakah is supported by the actual practice of the Prophet (p) and the Wise Successors after him. Ibn Hajar in al Talkhis notes that the fact that the Messenger of God (p) and his Successors sent zakah collectors is quite famous. Al Bukhari and Muslim report from Abu Hurairah that the Prophet (p) sent 'Umar as a collector of zakah. They report from Abu Humaid that the "Prophet (p) employed a man from the tribe of al Azd named Ibn al Lutbiyah as zakah collector." They also report that 'Umar employed Ibn al Sa'di for that job." Abu Daud reports that the Prophet (p)

ya naɗa Ibn Mas'ud a matsayin mai karɓar zakka. Ahmad ya ruwaito cewa Annabi ﷺ ya aika Abu Jahm bin Hudhaifah da 'Utbah bin 'Amir a matsayin masu karɓar zakka, kuma daga Qurrah bin Da'mus cewa "Annabi ﷺ ya aika al Dahhak bin Qais a matsayin mai karɓar zakka." Al Hakim ya ruwaito a cikin littafinsa al Mustadrak cewa Annabi ﷺ ya aika Qais bin Sa'd da 'Ubadah bin al Samit a matsayin masu karɓar zakka, da al Walid bin 'Uqbah a matsayin mai karɓar zakka daga kabilar Bani al Mustaliq.

employed Ibn Mas'ud as zakah collector. Ahmad reports that the Prophet sent Aba Jahm bin Hudhaifah and 'Utbah bin 'Amir as zakah collectors, and from Qurrah bin Da'mus that "the Prophet sent al Dahhak bin Qaid as zakah collector." Al Hakim reports in his al Mustadrdk that the Prophet sent Qais bin Sa'd and 'Ubadah bin al Samit as zakah collectors , and al Walid bin 'Uqbah as collector of zakah from the tribe of bani al Mustaliq.

Al-Baihaqi ya ruwaito daga Al-Shafi'i cewa Abu Bakr da 'Umar suna aika masu karɓar zakka. A wata sigar da Al-Shafi'i ya ruwaito daga Ibrahim bin Sa'd daga Al-Zuhri, an ƙara cewa ba su jinkirta karɓar zakka ba kowace shekara.

Al Baihaqi reports From al Shfii'i that Abu Bakr and 'Umar used to send zakah collectors. In a version reported by al Shafi'i from Ibrahim bin Sa'd from al Zuhri, it is added that they did not delay its collection every year.

Al-Shafi'i, in his former opinion, narrates that in the year of famine, 'Umar postponed zakah, then sent collectors to take twice as much in the following year. Ibn Sa'd reports in al-Tabaqat that the Prophet ﷺ sent collectors to Arab tribes on the crescent of al-Muharram in the year 9 H. This saying is also cited by al-Waqidi in his Maghazi. Ibn Sa'd names the zakah collectors and the tribes to whom they were sent. The Prophet ﷺ, he says, sent 'Uyainah bin Hisn to Bani Tamim to collect and distribute zakah, Buraidah bin al-Hasib to Aslam and Ghifar, 'Abbas bin Bishr al-Ashhali to Sulaim and Muzainah, Rafi' bin Makith to Juhainah, 'Amr bin al-'As to Fazarah, al-Dahhak bin Sufyan al-Kilabi to Bani Kilab, Busr bin Sufyan al-Ka'bi to Bani Ka'b, Ibn al-Lutbiyah to Bani Dhubian, and a man from Sa'd Hudhaim to his tribe. Ibn Sa'd adds, "The Messenger of God ﷺ told his collectors to take only from the surplus and to avoid the top-notch assets of the payers."6

Al Shafi'i, in his former opinion, narrates that in the year of famine, 'Umar postponed zakah, then sent collectors to take twice as much in following year. Ibn Sa'd reports in al Tabaqat that the Prophet (p) sent collectors to Arab tribes on the crescent of al Muharram year 9 H. This saying is also cite by al Waqidi in his Maghazi.5 Ibn Sa'd names zakah collectors and tribes to whom they were sent. The Prophet, he says, sent 'Uyainah bin Hisn to bani Tamim to collect and distribute zakah, Buraidah bin al Hasib to Aslam and Ghifar, 'Abbas bin Bishr al Ashhali to Sulaim and Muzainah, Rafi' bin Makith to Juhainah, 'Amr bin al 'As to Fazarah, al Dahhak bin Sufyan al Kilabi to bani Kilab, Busr bin Sufyan al Ka'bi to bani Ka'b, Ibn al Lutbiyah to bani Dhubian, and a man from Sa'd Hudhaim to his tribe. Ibn Sa'd adds, "The Messenger of God (p) told his collectors to take only from the surplus and to avoid the top-notch assets of the payers."6

Ibn Ishaq ya ambaci wasu masu karɓar zakka da Manzon Allah (ﷺ) ya aika zuwa kabilu da yankuna daban-daban na tsibirin Larabawa. Misali, ya aika al-Muhajir bin Abi Umayyah zuwa San'a', Zaid bin Labid zuwa Hadramawt, 'Adi bin Hatim zuwa Tai' da Banu Asad, al-'Ala' bin al-Hadrami zuwa al-Bahrain, sannan Ali zuwa Najran. A cikin al-Taratib al-Idariyah, al-Kattani ya nakalto daga Ibn Hazm a cikin Jawami' al-Siyar yana cewa: "al-Zubair shi ne ma'aikacin karɓar zakka wanda Manzon Allah (ﷺ) ya naɗa; idan al-Zubair bai nan ba, Jahm bin al-Salt da Hudhaifah bin al-Yaman su ke maye gurbinsa." Haka kuma al-Kattani ya nakalto daga Ibn Hajar a cikin al-Isabah, yana ambaton sahabbai da Manzon Allah (ﷺ) ya ɗauka aiki a wannan aiki. Daga cikinsu akwai al-Arqam bin Abi al-Arqam, Hudhaifah bin al-Yaman, Kafiyah bin Sab' al-Asdi, Kahl bin Malik al-Hudhali, Khalid bin al-Barsa', Abu Jahm bin Hudhaifah, Khalid bin Sa'id bin al-'As, Khuzaimah bin 'Asim al-'Ukali, da sauransu. Don haka a bayyane yake cewa Manzon Allah (ﷺ) ya sa ma'aikatan karɓar zakka a kusan dukkan yankin Larabawa. Ya ba su shawara da umarni kan yadda za su yi da masu biyan zakka da kuma yadda za su karɓi adadin da ya dace. Ya kuma umarce su da su guji mafi kyawun dukiyar masu biyan, kuma idan sun dawo, wani lokaci yakan nemi cikakken bayani daga gare su game da abin da suka yi.10

Ibn Ishaq names yet other collectors the Prophet (p) sent to various tribes and provinces of the Arabian peninsula. For example, he sent al Muhajir bin Abi Umayyah to San'a', zaid bin Labid to Hadramawt, 'Adi bin Hatim to Tai' and bani Asad, al 'Ala' bin Hadrami to al Bahrain and Ali to Najran.7 In al Taratib al Idariyah, al Kattani quotes Ibn Hazm in Jawami' al Siyar as saying "al Zubair was the zakah clerk appointed by the Messenger of God (p); in al Zubair's absence, Jahm bin al Salt and Hudhaifah bin al Yaman used to substitute for him."8 Al Kattani also quotes Ibn Hajar in al Isabah as naming Companions employed for this job by the Prophet. These include al Arqam bin Abi al Arqam, Hudhaifah bin al Yaman, Kafiyah bin Sab' al Asdi, Kahl bin Malik al Hudhali, Khalid bin al Barsa', Abu Jahm bin Hudhaifah, Khalid bin Sa'id bin al 'As, Khuzaimah bin 'Asim al 'Ukali, etc..9 Thus it is obvious that the Prophet (p) covered practically all Arabia with zakah officers. He (p) provided them with advice and instructions on how to treat payers of zakah and collect the right amount. He also instructed them to avoid the top-notch wealth of payers, and when they came back, he sometimes used to ask them for a full account of what they did.10

Malamai sun yarda cewa "Dole ne gwamnati ta nada ma'aikatan karɓar zakka saboda Annabi ﷺ da Sahabbai bayansa sun aika masu karɓar zakka, kuma saboda koyaushe akwai mutanen da suke da dukiya amma ba su san yadda za su biya zakkarsu ta wajibi ba, da kuma mutanen da ke ƙin biyan irin wannan saboda haɗama."11

Scholars agree that "The state must appoint collectors of zakah because the Prophet (p) and the Successors after him sent collectors, and because there are always people who own assets but do not know how to pay their due zakah, and people who dislike such payment out of greed."11

Ya kamata masu dukiyar da ake biyan zakka a kanta su taimaka wa masu karɓar zakka, kuma kada su ɓoye wani sashe na dukiyarsu. Jarir bin 'Abd Allah ya ce: "Wasu mutanen larabawa makiyaya suka zo wurin Manzon Allah ﷺ suka ce: 'Wasu daga cikin masu karɓar zakka sun yi mana rashin adalci.' Sai Manzon Allah ﷺ ya ce: 'Dole ne ku faranta wa masu karɓar zakkarku rai.'"12 Haka kuma Jabir bin 'Atik ya ruwaito cewa Annabi ﷺ ya ce: "Za su zo muku da mutanen da ba za ku so ba [masu karɓar zakka]. Idan sun zo, ku tarbe su, ku bar su su yi abin da suke so. Idan sun yi adalci, lada zai kasance ga kansu, amma idan sun yi zalunci, azaba ma za ta kasance a kansu. Wajibi ne domin cika zakkarku ku faranta musu rai, don su yi muku addu'a."13 Anas ya ruwaito cewa: "Wani mutum ya tambayi Manzon Allah ﷺ: 'Idan na bai wa manzon da kake aikawa zakka, shin zan zama na cika wajibi a gaban Allah da Manzonsa?' Annabi ﷺ ya amsa: 'Eh, idan ka bai wa manzona, ka kuɓuta daga wannan wajibi a gaban Allah da Manzonsa. Kana samun ladanta, kuma idan daga baya aka canja ta, zunubin yana kan wanda ya canja ta.'"14

Owners of zakatable assets are advised to help collectors and not hide any part of their wealth. Jarir bin 'Abd Allah says, "A group of nomadic Arab came to the Messenger of God (p) and said 'Some zakah collectors did us an injustice.' The Messenger of God (p) said, 'you must please your collectors'"12 and Jabir bin 'Atik narrates that the Prophet (p) said, "People that you may not like [collectors] shall come to you. When they come, you should welcome them and let them do what they want. If they do justice, the result will be on their own souls, but if they do injustice, the punishment will also be on their own souls. It is necessary for completing your zakah that you please them, so they will pray for you."13 Anas narrates that "a man asked the Messenger of God (p), If I give zakah to the person you send, would I be fulfilling it as far as God and His Messenger are concerned?' The Prophet answered, 'Yes, if you give it to my messenger, you are freed from that obligation as far as God and His Messenger are concerned. You deserve its reward, and if it is tampered with later, the sin is on whoever changes it."14

Sahl bin Abi Saleh ya ruwaito cewa mahaifinsa ya ce: "Na tara dukiya da ta kai nisabin zakka. Na tambayi Sa'd bin Abi Waqqas, Ibn 'Umar, Abu Hurairah da Abu Sa'id al-Khudri ko in raba zakkar da kaina ko in ba gwamnati. Dukansu sun umarce ni da in biya gwamnati, babu wanda ya saɓa." Wata riwaya tana cewa: "Na ce, ba ku ganin abin da wannan gwamnati take yi?" Wannan ya kasance a lokacin Umayyawa. "Shin har yanzu in ba su zakkar tawa?" Dukansu suka amsa da cewa: "E, lallai ne ka ba su." Sa'id bin Mansur ne ya ruwaito wannan a cikin Musnadinsa.15

Sahl bin Abi Saleh narrates that his father said "I accumulated a zakatable amount of wealth. I asked Sa'd bin Abi Waqqas, Ibn 'Umar, Abu Hurairah, and Abu Sa'id al Khudri whether I should distribute zakah myself or give it to the government. They all ordered me to pay it to the government non of them disagreed." Another version reads, "I said, don't you see what this government does? 'It was at the time of the Umayyads. Should I still give it my zakah? They all answered 'yes, you must.'" This is reported by Sa'id bin Mansur in his Musnad.15

Ibn 'Umar ya ce, "Ku biya sadaƙoƙinku ga duk wanda ke kula da al'amuranku. Idan ya yi abin da ya dace, shi ne zai sami lada, kuma idan ya aikata mugunta, to a kan kansa ne." Qaz'ah ya ruwaito daga Ibn 'Umar. "Ku ba su [masu mulki] zakatinku ko da sun sha giya." Al Nawawi ya ce "waɗannan magana biyu al Baihaqi ya ruwaito su ta hanyar sarƙoƙi ingantattu ko masu kyau."16 Al Mughirah bin Shu'bah ya taɓa tambayar wani bawansa, wanda ke kula da dukiyarsa a al Taif, "me kake yi da zakatin dukiyata?" Mai kula ya amsa ya ce, "Ina raba wani ɓangare nasa, sannan in biya wani ɓangare ga gwamnati." Shu'bah ya ce, "Don me kake yin haka?" Ya amsa ya ce, "Suna sayen ƙasa da auren mata da abin da muke ba su." Shu'bah ya ce, "Ku ba gwamnati, domin Manzon Allah ﷺ ya umarce mu da ba su." Al Baihaqi ya ruwaito shi a cikin littafinsa al Sunan al Kabir.17

Ibn 'Umar says, "Pay your sadaqat to whoever runs your affairs. If he does right, it is his soul that will be rewarded, and if he does evil, it is on himself." Qaz'ah reports from Ibn 'Umar." Give them [the rulers] your zakah even if they drink wine. "Al Nawawi says "these two statements are reported by al Baihaqi via correct or good chains."16 Al Mughirah bin Shu'bah once asked a slave of his, who was managing his assets in al Taif "what do you do with the zakah on my wealth?" The manager said, "I distribute part of it and I pay part to the government." Shu'bah said, "Why do you do that?" He answered, "They buy land and marry women with what we give them." Shu'bah said, "Give it to the Government, for the Messenger of God (p) indeed ordains us to give it to them." Reported by al Baihaqi in his al Sunan al Kabir.17

Ayoyin Alƙur'ani, hadisai da ra'ayoyin Sahabbai da aka ambata a sama suna nuna cewa, bisa ƙa'ida, dole ne gwamnatin Musulunci ta ke tafiyar da zakka. Hakki ne mai muhimmanci na ƙasar Musulunci da kuma hukumar zakka ta jama'a.

The above mentioned verses, sayings and opinions of Companions indicate that in principle, zakah must be administered by the Islamic government. It is an important responsibility of the Islamic state and the public zakah organization.

Ana iya tambaya: idan manufar addinai ita ce farkar da lamirin ɗan adam, haskaka mutane da gaskiya, da kuma sa su yi hali mai kyau saboda ƙaunar Allah ko tsoron azabarSa, to don me Musulunci zai shiga tsara al'umma maimakon barin hakan ga hukumomin siyasa? Amsarmu ita ce, wannan na iya dacewa da sauran addinai ban da Musulunci, amma Musulunci duka akida ne da tsari, dabi'u masu kyau da dokoki, littafi mai shiryarwa, kuma jiha mai tsari.

One may ask, if the purpose of religions is to awaken human conscience, enlighten people with truth, and induce them to behave ideally by the drives of love of God or fear of His punishment, why should Islam interfere with the organization of society instead of leaving this to political authorities? Our answer is that this may be relevant to religions other than Islam, but Islam is both creed and system, moral values and laws, a guiding book and an organized state.

Daga mahangar wannan addini, ba za a iya raba mutum zuwa sassa ba, wani sashe don addini wani kuma don rayuwar duniya, haka kuma ba za a iya raba rayuwa zuwa biyayya ga Kaisar da wata biyayya daban ga Allah ba. Rayuwa guda ɗaya ce; mutum ma haka yake; haka ma duk duniya, duk suna miƙa wuya ga Allah, Mai girma, Madaukaki. Musulunci yana kawo shiriya mai cikakke kuma ta duniya baki ɗaya, wadda ke ba mutum 'yanci da mutunci, da kuma kyautata rayuwar al'umma da farin ciki. Cikin wannan tsari guda ɗaya, an kafa tsarin zakka, inda aka ba da alhakin karɓa da raba ta ga gwamnati. Musulunci yana sanya sha'awar biyan zakka a zukatan muminai, yayin da yake ba gwamnati amanar karɓa da raba zakka, saboda dalilai masu muhimmanci kamar haka:

From the point of view of this religion, human beings cannot be dissected into departments, one for religion and the other for worldly life, nor can life itself be partitioned into allegiance to Caesar and separate allegiance to God. Life is one unit; so is the human being; so is the whole universe, all submitting to God, the One and Mighty. Islam brings forth comprehensive and universal guidance which gives liberty and dignity to the individual as well as betterment and happiness to society. Within this unified framework, the system of zakah is enacted assigning the collection and distribution to the state. Islam implants the desire to pay zakah in the hearts of believers while entrusting the state with zakah collection and distribution, for the following important reasons:

Idan gwamnati ce ke kula da zakka, dole ne a gudanar da ita ba tare da wata alaƙa da sauran ba, domin Allah ne ya ƙayyade yadda ake raba ta a cikin Alƙur'ani. Saboda haka, ya kamata zakka ta kasance da baitul-mali na daban da hukumar gudanarwa ta musamman, wadda ƙasar Musulunci ke sa ido a kanta. Ayar da ke magana kan raba zakka tana nuna wannan ikon cin gashin kai a fakaice, ta hanyar ware wani kaso ga ma'aikatan zakka. Al'adar Musulmi a tarihi, a lokacin mulkin Musulunci, ita ce kafa baitul-malai da yawa a cikin ƙasa. Malaman Hanafiyya sun bayyana kuma sun ƙayyade baitul-malai huɗu a sarari.

If zakah is handled by the state, it must be run independently since God determines its distribution in the Qur'an. Thus, zakah should have a separate treasury and administrative body supervised by the Islamic state. The verse on zakah distribution refers implicitly to this autonomy by assigning a share to the workers on zakah. The historical practice of Muslims during the reign of Islam was to establish several sub-treasuries in the state. Four sub-treasuries are clearly identified and described by Hanafites:

1. Zakat.

1. Zakah.

2. Jizya da Kharaj.

2. Jiziah and Kharaj.

3. Ganimar yaƙi da rikaz (rikaz ba zakka ba ne, a cewar Hanafiyya).

3. War booty and rikaz (rikaz is not zakah, according to Hanafites).

4. Kadarorin da aka rasa da waɗanda aka samu.19

4. Lost and found assets.19

Malamai yawanci suna raba kadarorin da ake biyan zakka a kansu zuwa rukuni biyu. Kadarorin da ake gani su ne waɗanda ake iya gani kuma wasu mutane banda mai shi za su iya ƙidaya su cikin sauƙi. Sun haɗa da amfanin gona da dabbobi. Kadarorin da ba a gani kuma su ne waɗanda mai shi zai iya ɓoye su cikin sauƙi. Sun haɗa da kuɗi da kadarorin kasuwanci.

Jurists usually divide zakatable assets into two groups. Apparent assets are those that are visible and can easily be counted by people other than the owner. They include agricultural crops and livestock. Non-apparent assets are those that can easily be hidden away by the owner. They include money and business assets.

Game da dukiyoyin da ake iya gani, malamai sun kusan yarjejeniya baki ɗaya cewa karɓa da raba zakkarsu dole ne gwamnati ta aiwatar da shi. Ba za a bar zakkarsu ga daidaikun mutane ba, musamman ma saboda akwai rahotanni masu yawa cewa Annabi ﷺ ya aika masu karɓar zakka su karɓi zakka a kan waɗannan dukiyoyi. A bayyane yake cewa gwamnati ce ke da alhakin tilasta karɓar wannan zakka, kuma dole ne ta yaƙi waɗanda suka ƙi biyan wannan zakka idan ya zama wajibi, kamar yadda Abu Bakr ya yi bayan rasuwar Annabi ﷺ.20

As for apparent assets, jurists agree almost unanimously that the collection and distribution of their zakah must be undertaken by the state. Their zakah should not be left to individuals, especially since we have many reports that the Prophet (p) sent his collectors to take zakah on these assets. It is obvious that the state is responsible for enforcing this collection and must fight, if necessary, those who refuse to pay this zakah, as Abu Bakr did after the death of the Prophet.20

Dangane da dukiyoyi na ɓoye, an yarda cewa gwamnati tana da hakkin tattarawa da raba zakkarsu. Duk da haka, malamai suna da ra'ayoyi da dama game da tilasta biyan ta ga gwamnati.

As for non-apparent assets, it is agreed that the state has the right to collect and distribute their zakah. However, jurists have several opinions about enforcing its payment to the government.

Hanafiyyah sun yi bayani cewa zakar dukiyar da ba a iya gani ana barin ta ga masu ita su raba ta. Sun kara da cewa duk da cewa a ka’ida gwamnati tana da ikon tafiyar da irin wannan zakar, tun a zamanin Uthman aka dora wannan aiki a kan masu dukiya. Wannan dorawa ba ta kawar wa gwamnati ikon sa ido kan biyan zakar dukiyar da ba a iya gani ba. Idan aka sanar da gwamnati cewa masu dukiya a wasu yankuna ba sa biyan zakar dukiyarsu da ba a iya gani, za a iya tilasta biyansa ta hannun hukumar tilasta bin doka ta jama’a.22

Bago ka zaɓi ɗaya daga cikin waɗannan ra'ayoyi, ya kamata in ambata cewa kusan dukkan malamai sun yarda akan abubuwa biyu. Na farko, gwamnatin Musulunci tana da haƙƙin karɓa da raba zakka akan dukkan dukiya, wacce ake gani da wacce ba a gani ba. Wannan haƙƙi yana ƙara ƙarfi idan akwai zato cewa mutane ba su da himma wajen biyan zakkarsu da kansu. Wasu malamai ma sun ce dukkan saɓani game da rawar gwamnati yana tasowa ne a kan yanayin da gwamnati ba ta tafiyar da karɓar zakka ba, amma idan ta tafiyar da ita, waɗannan malamai sun ce akwai ijma'i a kan wajabcin ba da zakka ga gwamnati.32 Ko waɗanda ba su yarda ba, sun karɓi ka'idar cewa da zarar gwamnati ta tafiyar da karɓar zakka, dole ne a ba ta zakka, domin al'amari ne da ake saɓani a kansa, kuma duk wani al'amarin saɓani ana iya warware shi ta hanyar hukuncin siyasa, kamar yadda ake yanke hukunci a rikicin shari'a ta hanyar hukuncin kotu.33 Maƙasudi na biyu da aka yarda da shi shi ne, idan gwamnati ta yi sakaci wajen karɓar zakka, masu dukiya dole ne su raba zakkarsu da kansu. Wannan ya dogara ne akan cewa zakka ibada ce kuma wajibi ne na addini da kowane mutum zai cika, har ma idan gwamnati ta kuskura ta keɓe mutane daga biyan zakka, Musulmai dole ne su raba zakkarsu da kansu ba tare da dogaro da kowa ba.

Before I select one of these opinions, I should mention that almost all jurists agree on two points. Firstly the Islamic state has the right to collect and distribute zakah on any and all assets, apparent and non-apparent. This right is emphasized if there exists suspicion that people are not so eager to pay their zakah by themselves. Some jurists even state that all differences with regard to the role of the state arise about the case in which the government does not administer zakah, but when it does, those jurists claim there is ijma' on the obligation of giving zakah to the state.32 Even those who disagree, accept the principle that once zakah collection is carried out by the state, zakah must be given to the state, because it is a disputed issue and any disputed issue can be settled by a political decision like legal disputes that are decided by court judgements.33 The second point of agreement is, if the state neglects zakah collection, owners of assets must distribute their own zakah. This is based on the fact that zakah is a form of worship and a religious obligation that must be fulfilled by each individual, to the extent that if a government dares to exempt people from paying zakah, Muslims must distribute their own zakah independently.

Bayan an fahimci wadannan maki biyu na yarjejeniya baki daya, za mu iya duba sabanin da ke tsakanin malamai game da ko gwamnati tana da ikon karbar zakkar dukiyar da ba ta bayyana ba. Yana da kamar a gare ni, daga nazarin littattafai kan karbar zakka da ikon Daular Musulunci, cewa nassosin ba su bambanta tsakanin dukiyar da ta bayyana da wadda ba ta bayyana ba. An fadi cewa Daular Musulunci ta wajaba ta gudanar da karbar zakka da rarraba ta, ba tare da wata keɓewa ba. Wannan fahimta tana samun goyon baya daga wadannan dalilai:

A few scholars distinguish between apparent and non-apparent wealth on the basis of the actual practice of the Prophet. They argue that no overwhelming or widespread evidence reaches us showing that the Messenger ﷺ sent workers to collect and distribute zakah on money and business assets, as he did with respect to apparent wealth. Consequently, some leading scholars argue that it is permissible either to give the zakah due on non-apparent wealth to the government or to distribute it directly, provided this is done with righteousness and without discrimination between recipients. Abu 'Ubaid says, "This is, I believe, the view of the Sunni scholars in both Hijaz and Iraq. As far as gold, silver, and trade assets are concerned, Muslims are trusted to fulfill this obligation, while zakah on livestock, grain, and fruits must only be administered by the Islamic government. Owners must not hide due zakah away from the Islamic government. If owners distribute the latter on their own, that does not satisfy the requirement, and zakah must again be given to the state. The texts we have from the Sunnah and the Companions warrant this distinction. We see that Abu Bakr fought the apostates in order to collect zakah due on livestock. He did not do that for zakah due on gold and silver." Abu 'Ubaid goes on to give reports in support of this position, but upon close examination of his quoted statements, we find they all speak of exceptional circumstances, such as corruption in government and its zakah agency, and not normal situations. This is obvious from the fact that such opinions arose only after political unrest and conspiracies that led to the killing of 'Uthman. Abu 'Ubaid reports, via his own chain, that Ibn Sirin says, "The sadaqah was paid to the Prophet ﷺ"

A few scholars distinguish between apparent and non-apparent wealth on the grounds of the actual practice of the Prophet. They argue that no overwhelming or widespread evidence reaches us which shows that the Messenger (p) sent workers to collect and distribute zakah on money and business assets, as he did with respect to apparent wealth. Consequently, some leading scholars argue it is permissible either to give the zakah due on non-apparent wealth to the government or distribute it directly, provided that this is done with righteousness and without discrimination between recipients. Abu 'Ubaid says, "This is, I believe, the view of Sunnite scholars in both Hijaz and Iraq. As far as gold, silver, and trade assets are concerned, Muslims are trusted to fulfill this obligation, while zakah on livestock, grain, and fruits must only be administered by the Islamic government. Owners must not hide due zakah away from the Islamic government. If owners distribute the latter on their own, that does not satisfy the requirement, and zakah must again be given to the state. The texts we have from Sunnah and the Companions warrant this distinction. We see that Abu Bakr fought the apostates in order to collect zakah due on livestock. He did not do that for zakah due on gold, and silver."41 Abu 'Ubaid goes on to give a reports in support of this position, but upon close examination of his quoted statements, we find them all speak about exceptional circumstances, such as corruption in government and its zakah agency and not normal situations. This is obvious from the fact that such opinions come about only after political unrest and conspiracies that led to the killing of 'Uthman. Abu 'Ubaid reports, via his own chain, that Ibn Sirin says "The sadaqah was paid to the Prophet (p)

Wannan batu an tattauna shi ne a cikin laccarsu kan zakka da Malamai Khallaf, al Hasan, da Abu Zahrah suka gabatar a Damascus a shekarar 1952. Sun ce, wajibi ne gwamnati ta ɗauki nauyin karɓar zakka a kan dukiya duka, ta bayyane da ta ɓoye, saboda dalilai biyu. Na farko, mutane da yawa a yanzu sun yi watsi da wannan wajibi a kan dukiyarsu duka. Ba sa cika sharuddan wakilci da Uthman da malaman da suka biye masa suka bayar, kuma masana fiqihu sun bayyana cewa idan mutane ba su cika wajibin raba zakkar da ta rataya a kan dukiyarsu ta ɓoye ba, gwamnati na iya sake ɗaukar wannan nauyi, kuma idan mutane gaba ɗaya ba su biya zakkarsu ba, dole ne gwamnati ta tilasta musu yin hakan.

This matter is discussed by the Professors Khallaf, al Hasan, and Abu Zahrah in their lecture on zakah in Damascus 1952. They say, It is imperative that the government take responsibility for collecting zakah on all wealth, apparent and non-apparent, for two reasons. Firstly, many people now abandoned this obligation on all their wealth. They do not fulfill the terms of agency given by Uthman and scholars after him, and jurists state that if people do not fulfill the obligation of distributing zakah due on their non-apparent wealth, the state may take charge of this obligation again, and that if people do not in general pay their zakah, the state must force them to do so.

Secondly, most items of wealth that were formerly non-apparent have become apparent today, especially trade inventory and monetary assets, since merchants usually keep accounting records for their businesses. The same rules that apply to calculating taxes on income and profit must be used with regard to the zakah that God has obligated for the poor and the needy. Money and monetary assets are mostly deposited in banks, and knowing their balances at the end of the year is an easy matter. We know that jurists agree that if non-apparent items of wealth become apparent, responsibility for the collection of their zakah reverts to the state. The fact that the institution of al-Ashirin remained during and after the period of Uthman supports this point, since al-Ashirin used to collect zakah on merchandise being transported from one place to another. Thus, the ability to reach and count non-apparent items clearly means they should be treated like apparent items.50

Secondly, most formerly non apparent items of wealth have become apparent today, especially trade inventory and monetary assets, since merchants usually keep accounting records for their businesses. The same rules that apply to calculating taxes on income and profit must be used with regard to zakah obligated by God for poor and deprived. Money and monetary assets are mostly deposited in banks, and knowing their balances at the end of the year is an easy matter. We know that jurists agree that if non-apparent items of wealth become apparent, responsibility for the collection of their zakah reverts to the state. The fact that the institution of al Ashirin remained during and after Uthman's period supports this point, since al Ashirin used to collect zakah on merchandise being transported from one place to another. Thus, the ability to reach and count non-apparent items, obviously means they should be treated like apparent items.50

Izinin da aka bai wa gwamnati na hukunta waɗanda ba su cika wajibcin zakka ba, da karɓar adadin da ya kamata da ƙarfi, shi kansa tabbaci ne na muhimmiyar rawar da gwamnati ke takawa wajen karɓar zakka.

Authorizing the state to penalize those who do not fulfill the obligation of zakah and to take the due amount by force is itself an assertion of the state's vital role in zakah collection.

Hanafawa sun yi imani cewa jami'an zakka ba za su karɓi bayanan masu biyan zakka ba sai bayan an tabbatar da su ta hanyar rantsuwa. Mai biyan zakka na iya cewa ya biya wani jami'i, ko yana cikin bashi, ko wani abu dabam da ke rage ko ya kawar da biyan zakka. Hanafawa sun ƙara da cewa idan aka gano, ko da bayan shekaru, cewa bayanin da aka yi a kan rantsuwa game da biyan zakka ba gaskiya ba ne ko ƙarya ne, dole ne a karɓi zakkar da ke kan mutum. Jami'an zakka ba su da izinin karɓar wata hujja cewa zakka a kan dukiyar da ake gani an biya ta kai tsaye daga mutum.51

Hanafites believe that zakah officers my only accept payers' disclosures if ascertained under oath. A payer may claim payment is made to another officer, being in debt, or any other factor that reduces or eliminates zakah payment. Hanafites add that if it is discovered, even years later, that a statement made under oath about the payment of zakah is invalid or false, the due zakah must be collected. Zakah officers must not accept any claim that zakah on apparent wealth was paid directly by the individual.51

Duk da haka, jami'in zai iya karɓar sanarwar da aka yi a ƙarƙashin rantsuwa cewa mai biyan zakkar ne da kansa ya raba zakkar kadarorin da ba a iya gani ga waɗanda suka cancanta.52

However, the officer my accept a statement made under oath that zakah on non-apparent items was already distributed to deservants by the payer himself.52

Malikawa sun tabbatar da cewa idan mutum ya ki biyan zakka, dole ne a karbe ta da karfi, muddin an san cewa mai biyan yana da arziki, ko yana da dukiya bayyananniya ko boyayyiya. Ana iya yanke hukuncin daurin kurkuku ga wasu lokuta na kin biyan zakka. An ce gwamnatin Musulunci na iya kaiwa har ta ayyana wadanda suka ki biyan zakka a matsayin 'yan tawaye, sannan ta yake su har sai an karbi zakkar da ake bin su.53

Malikites assert that in case of refusal to pay, zakah must be collected by force, as long as it is known that the payer is wealthy, whether he or she owns apparent items or non-apparent items. Imprisonment may be the penalty for certain cases of denial of zakah payment. It is said that the Islamic government may go as far as to declare those who refuse to pay zakah rebels and fight them until the due zakah is collected.53

An haka dai, an yarda cewa duk wanda ya musanta wajabcin zakka kanta, to ana kallon sa kamar mai ridda, matukar ba shi da wani uzuri, kamar kasancewa sabon shiga Musulunci wanda har yanzu bai fahimci dukkan ka'idojinsa ba. Haka kuma babu sabani cewa dole ne a karbi zakka da karfi idan masu bayarwa sun ki bayar da ita ba tare da amfani da karfi ba.56

It is agreed upon that those who deny the obligation of zakah itself are treated like apostates, provided they have no excuse, such as being very new to Islam, and therefore not having yet grasped all its requirements. There is no disagreement also that zakah must be collected by force if payers refuse to give it without use of force.56

Sai dai malamai ba su yarda ba game da sanya tara ga waɗanda suka ƙi biyan zakka. Wasu, ciki har da Ishaq da wani rahoto daga Ahmad, da al-Awza'i, da ra'ayin al-Shafi'i na farko, sun yi imani cewa dole ne a karɓi tara ta rabin dukiyar mai biyan tare da adadin zakkar da ya wajaba, bisa ga maganar da aka ambata a sama. Amma mafi yawan malamai, ciki har da ra'ayin al-Shafi'i na ƙarshe, sun ce kawai a karɓi adadin zakkar da ya wajaba. Wannan yana kan abubuwa uku:

However, scholars do not agree about imposing a fine on those who refuse to pay zakah. Some, including Ishaq a report from Ahmad, al Awza'i, and the older opinion of al Shafi'i, believe a fine of half the payer's wealth must be collected along with the due amount, in accordance with the saying mentioned above. As for the majority, including the later opinion of al Shafi'i, only the due amount of zakah must be collected. This is based on three points:

A. Maganar "Babu wani abu da ya wajaba a kan dukiya sai zakka."57

A. The saying "Nothing is obligated on wealth except zakah."57

B. Zakkah ibada ce, kuma rashin cika ibada ba dalili ba ne da ke haifar da tara.

B. Zakah is a worship, and not fulfilling a worship is not a reason that incurs fines.

C. Mutane da yawa sun ki biyan zakkah a zamanin Abu Bakr. Duk da cewa Abu Bakr ya yaƙi waɗanda suka ƙi biyan, babu wani rahoto daga gare shi ko daga wani daga cikin Sahabbai cewa an sanya tara ta kuɗi a kan waɗanda aka tilasta su biyan zakkah.58

C. Many people refused to pay zakah during Abu Bakr's time. Although Abu Bakr fought those who refused to pay, no report is available from him or any of the Companions that a financial fine was imposed on those who were forced to pay zakah.58

Malaman Musulunci sun sha bamban game da biyan zakka ga gwamnatocin zalunci. Wasu sun yi imani cewa hakan halal ne ba tare da wani sharadi ba, wasu kuma sun ayyana cewa haramun ne a kowane hali, kuma akwai cikakken bakan ra'ayoyi tsakanin wadannan matsananciyar ra'ayoyi guda biyu.

Muslin scholars differ on paying zakah to oppressive governments. Some believe it is unconditionally permissible, and others declare it prohibited in all cases, with whole spectrum of views between these two extremes.

Dangane da waɗanda ke cewa an halatta a biya zakka ga gwamnatocin zalunci ba tare da wani sharadi ba, babbar hujjarsu tana samo asali ne daga wasu maganganu da mawallafin al-Muntaqa ya ambata kamar haka:72

As for those who say it is unconditionally allowed to pay zakah to oppressive governments, their main argument is derived from a few sayings mentioned by the author of al Muntaqa as follows:72

A. An rawaito daga Anas cewa wani mutum ya ce, "Ya Manzon Allah"—ka lura, rubutun asali na cewa "God" ne—"idan na bayar da zakkata ga mai karbar zakka na, shin zan zama na cika ta a wajen Allah da Manzonsa?" Sai Annabi ﷺ ya ce, "Eh, idan ka bayar da ita ga mai karbar zakka na, ka cika ta a wajen Allah da Manzonsa; kana samun ladanta, kuma laifin yin kwace ko canza ta yana kan duk wanda ya yi hakan."73

A. It is reported from Anas that a man said, "O Messenger of God, if I give my zakah to your commissioner would I be fulfilling it as far as God and His Messenger are concerned?" The Prophet said "Yes, if you give it to my commissioner, you have completed it from the point of view of God and His Messenger; you get its reward, and the evil of tampering with it is on whoever tampers with it."73

B. An ruwaito daga Ibn Mas'ud cewa Manzon Allah ya ce, "Za a sami son kai da al'amura da ba za ku yarda da su ba bayan raina." Mutane suka ce, "Ya Manzon Allah, me za ka umarce mu mu yi a lokacin?" Ya amsa, "Ku cika wajibin da ke kanku, kuma ku roƙi Allah abin da ke naku."74

B. It is reported from Ibn Mas'ud that the Messenger of God said, "There shall be selfishness and matters you disapprove of after I am gone." People said, "O Messenger of God, what would you order us to do then?" He answered, "Fulfill the obligation that is on you and ask God for that which is yours."74

C. An ruwaito daga Wa'il bin Hajar cewa: "Na ji Manzon Allah ﷺ yana amsa wa wani mutum da ya tambaye shi cewa: 'Me za ka ce idan muna da shugabanni da suke hana mu samun haƙƙinmu, kuma su nemi nasu haƙƙin a wurinmu?', sai ya ce: 'Ku saurara ku yi biyayya. Su ne za su ɗauki nauyin abin da suka aikata, ku kuma za ku ɗauki nauyin aikinku.'"