Zakka, a matsayin ibada da kuma a lokaci guda harajin kuɗi, tana da halaye biyu. Haraji ne na ibada, ko kuma ibada ce ta haraji.

Zakah, as a form of worship and at the same time a financial tax, has a dual character. It is a tax-worship or a worship-tax.

Wannan hali mai fuskoki biyu na zakka shi ne ginshiƙin farko na batun niyya.

This two-sided characteristic of zakah lies at the start of the issue of intention.

Mafi yawan malaman fiqhu sun yi imani cewa niyya sharadi ne na yin zakka, domin zakka ibada ce, kuma dukkan ibadu suna bukatar niyya.

The overwhelming majority of jurists believe intention is a prerequisite for performing zakah, since it is a rite of worship, and all rites of worship demand intention.

Allah ya ce, "Kuma ba a umarce su ba face su bauta wa Allah, suna masu tsarkake addini gare shi, masu karkata zuwa gare shi, kuma su tsayar da salla, kuma su bayar da zakka." Manzon Allah (ﷺ) ya ce, "Ana kallon ayyuka ta hanyar niyyoyinsu." Rashin niyya yana sa biyan zakka ya zama ba shi da amfani kuma ba shi da ruhi. Dole ne niyya don biyan zakka ta kasance a wajen mai biyan, ko yana biyan zakkarsa ne ko ta mutanen da ke karkashin kulawarsa.1

God says, "And they have been commanded no more than this: to worship God, offering him sincere devotion, being true (in faith), to establish regular prayer, and to practice zakah." The Messenger of God (p) says, "Deeds are considered by their intentions." Lack of intention makes the payment of zakah purposeless and spiritless. Intention for zakah payment must exist on the part of the payer, whether he pays his own zakah or that of persons under his guardianship.1

Al-Awza'i na sabawa da mafi yawan malamai, bai kuma ɗauki niyya a matsayin sharaɗi wajen fitar da zakka ba. Ya ce: "Niyya ba sharaɗi ce da ake buƙata ba, domin zakka nau'i ne na bashi, kuma babu irin wannan sharaɗi idan ana biyan bashi. Tun da zakka ba ta buƙatar niyya, ana karɓar ta daga dukiyar marayu ƙanana, kuma ana karɓar ta da ƙarfi daga waɗanda suka ƙi biya." An mayar masa da amsa da cewa zakka, a matsayin ibada, tana buƙatar niyya, bisa ga maganar: "Ayyuka suna tare da niyyoyinsu." Kwatancinta da bashi kuma bai cika ba, domin mai bin bashi na iya yafe bashin, amma zakkar da ta wajaba ba za a iya yafe ta ba. Bugu da ƙari, niyya tana da muhimmanci wajen bambance zakka da sadaka ta nafila gaba ɗaya.

Al Awza'i disagrees with the majority and does not consider intention a prerequisite for performing zakah. He says, "Intention is not a necessary requirement because zakah is a form of debt and there is no such condition when debts are paid. Because zakah does not require intention, it is charged on the wealth of minor orphans and taken by force from those who refuse to pay.2 He is replied that zakah as a worship requires intention, according to the saying, "Deeds are by their intentions." Its analogy to debts is not complete, since a debt can be waived by the creditor, while due zakah cannot be waived. Intention is further needed to distinguish zakah from general voluntary charity.

Ra'yin Al-Awza'i yana da mabiya a wasu malikawa, amma ra'ayin da aka amince da shi a mazhabar Malikiyya shi ne cewa niyya wajibi ne. Dangane da karbar zakka da karfi kuwa, wanda ya biya ba zai samu lada daga wurin Allah ba.3

Al Awza'i's view is shared by some Malikites, but the accredited opinion in the Malikite school is that intention is required. As for taking zakah by force, the payer is not rewarded by God.3

Niyya ba sai an furta ta da baki ba. Kawai nufi ne a zuciyar mai bayarwa wanda ke tare da biyan zakka.4 Wasu malamai na mazhabar Malikiyya ma suna ganin cewa niyya tana tabbata ne ta hanyar lissafin adadin da za a biya da kuma yadda ake raba shi ga masu cancantar karɓar zakka, ko da an yi shi da gangan.5

Intention need not be put in words. It is only a will in the payer's heart that accompanies the payment of zakah.4 Some Malikites even consider acceptable intention inferred by the purposeful calculation of the due amount and its distribution to zakah deservants.5

Idan gwamnati ta karɓi zakka, mai bayar da zakkar yana buƙatar ya yi niyya. Niyyar mai karɓa kaɗai ba ta isa ba idan mai bayarwa ya bayar da zakkar da yardar rai, bisa ga ra'ayin mafiya yawan malamai; al-Shafi'i a wata riwaya ba ya cikinsu.6 Al-Nawawi ya ce, "Amma mutumin da ya ƙi biyan zakka, wanda gwamnati ke karɓar zakka daga gare shi ta tilas, idan irin wannan mutum ya yi niyya a lokacin da ake karɓar zakkar, sharaɗi ya cika, koda ba tare da niyyar mai karɓa ba. Idan mai bayarwa bai yi niyyar da ake buƙata ba, to niyyar mai karɓa ta isa dangane da aiwatar da hukunci, kuma ba a buƙatar a sake tambayar mai bayarwa ya sake biya ba."7 Ibn Qudama ya ce, "Idan gwamnati ta karɓi zakka da amfani da ƙarfi, wajibcin biyan zakka ya cika a shari'a."8 Sai dai Abu al-Khattab da Ibn 'Aqil, dukkansu malaman Hanbali, sun yi imani cewa daga mahangar addini, ibadar zakka ba ta cika a irin wannan hali ba, saboda rashin niyyar mai bayarwa. Ibn 'Aqil ya ƙara da cewa, "Idan malamai sun ɗauki buƙatun zakka sun cika a irin waɗannan lokuta, suna nufin wajibcin shari'a ne kawai, ba na addini ba."9 Ibn al-'Arabi, malamin Maliki, ya bayyana cewa idan aka karɓi zakka da ƙarfi, mutumin da aka karɓa daga gare shi ba ya samun lada.10 Dangane da malaman Hanafi kuwa, sun yi imani cewa zakkar dukiya ɓoyayyiya ba za a iya cika ta ta hanyar biyan tilas da gwamnati ke karɓa daga mai bayarwa ba, tun da gwamnati ba ita ce take da alhakin karɓar wannan zakka ba bisa ƙa'ida ba.10

If the government collects zakah, the zakah payer is required to have intention. The intention of the collector alone does not suffice if the payer gives zakah willingly, according to the majority of jurists; al Shafi'i in one report is not included.6 Al Nawawi remarks, "As for the person who refuses to pay zakah, from whom the government extracts zakah by force, if such a person makes intention when zakah is taken, the condition is satisfied, even without the collector's intention. If the payer does not make the necessary intention, that of the collector suffices as far as the application of the law is concerned, and the payer need not be asked to make another payment."7 Ibn Qudamah says, "If zakah is collected by the government with the use of force, the legal obligation of paying zakah is fulfilled." However, Abu al Khattab and Ibn 'Aqil, both Hanbalites, believe that from the religious point of view, the worship of zakah is not performed in such a case, because of the payer's lack of intention. Ibn 'Aqil adds, "When jurists consider zakah requirements satisfied in such cases, they mean that the legal, but not religious, obligation is satisfied."8 Ibn al 'Arabi, a Malikite, explains that when zakah is collected by force, no reward is due the person from whom it is taken."9 As for Hanafites, they believe zakah of non-apparent wealth cannot be fulfilled by forced payment extracted from the payer by the state, since the state is not, in principle, in charge of collecting this zakah.10

Hanafiyya suna buƙatar cewa niyya ta kasance tare da ainihin biyan zakka ga mabuƙata, ko ga gwamnati, kamar yadda yake a sauran ibada.11 A wajen Malikiyya, niyya tana kasancewa a lokacin ainihin biyan ko kuma a lokacin da mai biyan yake shirya adadin da zai biya a matsayin zakka. Idan niyyar biyan zakka ba ta kasance a ɗaya daga cikin waɗannan lokuta biyu ba, duk wata niyya da ta biyo baya ba ta isa ba.12 Shafi'iyya suna karɓar niyya da biyan da ke biye da ita. A cewar al-Nawawi, yana da wuya a sami niyya tare da biyan a lokaci ɗaya.13 Hanabila sun yarda da Shafi'iyya cewa niyya na iya gabatar da ainihin biyan.14 Ni na yi imani cewa lokacin niyya al'amari ne da ya kamata a gina shi bisa sauƙi da saukakawa. Gabaɗaya, kasancewar sha'awar biyan zakka ya isa ya cika sharadin niyya, ba tare da buƙatar shiga cikakkun bayanai ba.

Hanafites require that intention accompany the actual payment of zakah to the deservants, or to the government, the same as with other worship.11 According to Malikites, intention should exist at the time of actual payment or when the payer is preparing the amount to be paid as zakah. If the intention of paying zakah does not exist at either of these two times, any following intention does not suffice.12 Shafi'ites accept intention followed by payment. According to al Nawawi, it is difficult to have intention simultaneously with payment.13 Hanbalites agree with the Shafi'ites that intention may preceed actual payment.14 I believe the timing of intention is a matter that should be founded on easiness and simplicity. Having, in general , the will to pay zakah satisfies the intention requirement, without need for going into minute details.