Bayan nazarin fa'idoji da illolin halatta biyan wasu hakkokin kudi baya ga zakkah, sai muka ga cewa bambance-bambancen da ke tsakaninsu ba su da girma kamar yadda mutum zai iya zato. Dukansu suna yarda akan wasu abubuwa:

After surveying the pros and cons of permitting financial dues in addition to zakah, we find that their differences are not as great as one may think. They all agree on certain points:

A. Wajibcin ciyar da iyaye masu bukata.

A. The obligation to provide for needy parents.

B. Wajibcin kashe kuɗi don ciyar da sauran dangin da suke cikin buƙata, duk da cewa akwai saɓani game da matakin zumunta da ya shiga cikin wannan wajibci.

B. The obligation to spend on provisions for other needy relatives, although there are differences as to the degree of relation included in this obligation.

C. Wajibcin samar da abinci, tufafi, ko matsuguni ga mabukata waɗanda suke cikin matsanancin buƙata. A cikin littafinsa Ahkam al Qur'an, al-Jassas ya ce, "Wajibi gabaɗaya zakka ce, sai dai idan wasu abubuwa sun faru da ke buƙatar wasu biyan, kamar wajabcin abinci ga mai yunwa, tufafi ga tsirara, ko jana'iza ga mamaci."1 Haka nan ma aro kwanoni, tukwane, ko gatari ga waɗanda ke cikin tsananin buƙata yana cikin wannan, domin kare cutarwa wajibi ne na al'umma baki ɗaya a kan dukkan Musulmi bisa ijma'i.

C. The obligation to provide for the deprived who are in desperate need of food, clothing, or shelter. In his Ahkam al Qur'an, al Jassas says, "The obligation is generally zakah, except when certain things happen that require other payments, such. as necessity of food for the hungry, clothes for the naked, or funerals for the deceased."1 Similar to this is lending buckets, cooking pots, or axes to those in dire need, since prevention of harm is a collective obligation on all Muslims according to ijma'.

D. Wajibcin biyan kuɗi don bukatun jama'a kamar kare ƙasar Musulmi, 'yantar da fursunonin Musulmi da abokan gaba suka kama, da warkar da cututtuka da kawar da yunwa. Wannan abu ne da malaman Musulunci suka yi ittifaƙi a kansa baki ɗaya. A cikin Sharh al Minhaj, al Ramli ya ce: "Daga cikin wajibai na kifaya [furud al kifayah] akwai wajibcin hana cutar da Musulmi, har da samar da tufafi ga marasa tufafi da abinci ga masu yunwa idan kuɗaɗen zakka da na baitul mali ba su isa ba. Wannan wajibi yana kan waɗanda suke da abin da ya wuce bukatun shekararsu. Haka kuma, adadin taimakon dole ne ya zama daidai, bisa ga ra'ayin da aka fi karɓa, da samar da isasshen biyan buƙata, ba kawai abin da zai rayar da mutum ba. Kamar abinci da tufafi, akwai bukatu irin su motocin asibiti da sauran hidimomi masu muhimmanci."2

D. The obligation to pay for public necessities such as defending Muslim land, freeing Muslim captives taken by unbelievers, and curing diseases and relieving from famines. This is agreed upon unanimously by Muslim scholars. In Sharh al Minhaj, al Ramli says, "Among the collective obligations [furud al kifayah] are the requirement to prevent harm to Muslims including providing clothing to the clotheless and food to the hungry if zakah funds and public treasury funds are not sufficient. This requirement is obligated on those who have excess above their yearly needs. Moreover, the amount of help must equal, according to the most accepted view, the provision of sufficiency and not merely subsistence. Similar to food and clothing are necessities such as medical cars and other necessary services."2

Ya zo a cikin kashi na huɗu cewa al Nawawi, wanda ɗan mazhabar Shafi'i ne, yana ganin cewa samar da abinci da kayan aiki ga sojojin ƙasa aikin masu arziki ne a ƙasar, baya ga biyan zakka. Ibn al 'Arabi a cikin littafinsa Ahkam al Qur'an ya ƙara da cewa: "Idan an yi aikin zakka, sannan wata buƙata ta taso, masu arziki wajibi ne su biya wannan buƙata, bisa yarjejeniyar dukkan malamai. Malik ya ce: 'Musulmi duka wajibi ne su biya kuɗin fansar fursunonin yaƙi, koda hakan zai ci dukiyarsu gaba ɗaya.' Haka kuma, idan wani gwamna, saboda zalunci, bai raba zakkar da aka riga aka tara ba, masu arziki har yanzu wajibi ne su biya bukatun talakawa, bisa ga ra'ayin da nake ganin shi ne mafi daidai." A cikin tafsirinsa na Alƙur'ani, al Qurtubi ya jaddada haka: "Malamai sun yarda cewa idan wata buƙata ta taso bayan an raba zakka, dole ne a tara kuɗi a yi amfani da su don wannan buƙata." A cikin littafinsa al I'tisam, al Shatibi ya kammala da cewa: "Idan baitul mali ya ƙare kuma buƙatun sojoji na kuɗi ba su cika ba, gwamnati mai adalci za ta iya sanya haraji a kan masu arziki isasshe don biyan waɗannan buƙatu, har sai baitul mali ya sake samun kuɗi."5

It is mentioned in part four that al Nawawi, a Shafi'ite, believes providing for the regular army is the duty of the country's rich, besides zakah payment. Ibn al 'Arabi in his Ahkam al Qur'an, adds, "If zakah is practiced, and some further need arises, the rich must be obligated to provide for this need by unanimous agreement. Malik says, 'Muslims are all obligated to provide for freeing their prisoners of war, even if this were to take all their wealth.' Moreover, if a governor, by an act of oppression, does not distribute the already-collected zakah, the rich must still provide for the needs of the poor, according to the view I think most correct."3 In his explanation of the Qur'an, al Qurtubi emphasizes the same: "Scholars are in agreement that if a need arises after the distribution of zakah, funds must be collected and used for that need."4 In his al I'tisam, al Shatibi concludes, "If the public treasury is empty and the needs of the army for funds are still not satisfied, a just government can impose on the rich taxes sufficient to provide for these needs, until the treasury has funds again."5

Duk waɗannan maganganu ne bayyanannu da ke nuna cewa akwai al'amuran da aka amince da su waɗanda a cikinsu wajibai na kuɗi za su iya kasancewa baya ga zakka. Abin mamaki, waɗannan ambatan sun fito ne daga malamai da aka sani da imani cewa babu wasu wajibai na kuɗi banda zakka, wanda hakan ke nuna cewa abin da suke nufi da wannan matsayi shi ne hana haraji mai zalunci da wanda ba a buƙata ba, wanda masu mulki sukan ɗora kuma su yi amfani da shi don jin daɗinsu da na magoya bayansu. Duk da haka, wannan ba yana nufin cewa babu wani bambanci na gaske tsakanin ɓangarorin biyu ba.

All these are clear statements that there are agreed upon cases in which financial duties may exist in addition to zakah. Amazingly enough, those quotations are from scholars known to believe that there are no other financial duties besides zakah, which reveals that what they mean by this position is the prevention of oppressive and unneeded taxes usually imposed by rulers and used for their own pleasures and those of their supporters. However, this does not mean there are no real differences between the two parties.

Wuraren banbance-banbance na gaske za a iya taƙaita su kamar haka:

The areas of real difference can be summarized as follows:

A. Haƙƙin da ya wajaba a kan noma a lokacin girbi.

A. The due right on agriculture at the time of harvesting.

B. Haraji akan dabbobi.

B. Dues on livestock.

C. Haƙƙin baƙo.

C. The right of the guest.

D. Haƙƙin taimakon maƙwabta.

D. The right to neighborly help.

Duk waɗannan ana ɗaukar su wajibai ne ga masu imani baya ga sauran haƙƙoƙin kuɗi (wajibai na dukiya) banda zakka, yayin da masu adawa ke ganin su abubuwan alheri ne abin so, sai dai idan akwai larura, kamar yadda al-Jassas ya faɗa: "Ba da rance ga waɗannan kayan aiki (kamar guga, tukunya, da gatari) na iya zama wajibi idan akwai larura, lokacin da ƙi bayar da rancen zai zama dalilin zargi da azaba. Amma ƙin bayar da rance a wuraren da babu buƙata mai tsanani alama ce kawai ta mummunar ɗabi'a da ƙarancin halayya, wadda bai kamata ta kasance cikin halayen Musulmi ba, domin Annabi (ﷺ) ya ce: 'An aiko ni ne domin in cika kyawawan ɗabi'u.'"7

All these are considered obligations by the believers in other financial duties besides zakah while they are viewed as desirable acts of benevolence by the opponents, except in the case of necessity, as stated by al Jassas: "Lending these tools (like the bucket, cooking pot, and axe) may be obligatory in case of necessity, when refusal to lend is a cause for blame and punishment. But refusal to lend in cases where there is no dire necessity is only a sign of bad manners and low morality that is not supposed to be a trait of Muslims, since the Prophet (p) says, 'I was revealed to in order to complete the good moralities.'6"7

E. Babban bambanci mafi muhimmanci shi ne haƙƙin talakawa na a kula da su daga dukiyar attajirai, wanda malaman da suka yi imani cewa akwai wajibai banda zakka suke kira zuwa gare shi.

E. The most important point of difference is the right of the poor to be taken care of out of the wealth of the rich, which is called for by scholars who believe that there exist duties besides zakah.

Waɗannan wuraren saɓani suna buƙatar nazari domin a gano matsayin da ya dace.

These areas of dispute require study in order to discover the correct position.

A. Haƙƙin talakawa a kan amfanin gona a lokacin girbi an yi nazari a kansa a sashe na uku na juzu'i na ɗaya, kuma an kammala cewa wannan haƙƙi, duk da cewa an ambace shi a cikin ayar Makka, a zahiri shi ne Ushr, wato zakkah kanta. Hukuncin farko da ke cikin ayar Makka yana shelanta wajibcin gaba ɗaya, cikakkun bayanansa kuma sun zo daga baya a Madina.

A. The right of the poor to agricultural produce at the time of harvest was studied in part three of volume one, and it was concluded that this right, though mentioned in a Makkan verse, is in fact the Ushr, which is zakah itself. The early ordinance in the Makkan verse proclaims the general obligation, whose details come later in Madinah.

B. Dangane da haƙƙin baƙo, a bayyane yake daga nassoshi cewa wannan yana nufin baƙon baƙo mai tafiya a yankin da bai san kowa ba. Wannan kusan iri ɗaya ne da matafiyi, har ma Ibn 'Abbas da wasu daga cikin Tabi'un sun bayyana cewa matafiyi shi ne baƙo. Maganganun sun bayyana a fili cewa haƙƙin baƙo shi ne a ba shi abinci da masauki.

B. As for the right of the guest, it is apparent from the texts that this means the stranger guest traveling in an area where he knows nobody. This is almost the same as the wayfarer, that Ibn 'Abbas and several Followers even explain that the wayfarer is the guest.8 The sayings explicity state that the guest's right is to be offered food and shelter.

Wannan lallai ya bambanta da zakka.

This is indeed different from zakah.

C. Bayar da taimako ga maƙwabci tabbas wajibi ne, kuma ƙin bayarwa abin zargi ne mai tsanani, yana kuma jawo tsinuwa. Wannan haƙƙi kuma ya bambanta da zakka.

C. Extending neighborly help is undoubtedly obligated and its refusal is a cause for woe and severs censure. This due is also different from zakah.

D. Game da haƙƙin talakawa na a kula da su daga dukiyar masu arziki, al'amari ne sananne a cikin Shari'a har ba a buƙatar a ambaci ayoyi ko hadisai game da shi.

D. As for the right of the poor to be taken care of from the wealth of the rich, it is a matter so well-known in Shari'ah that the verses or sayings about it need not be quoted.

Duk da haka, malamai sukan ba wannan ayar kulawa ta musamman: "Ba kyautatawa ba ne . . .

However, scholars usually give special attention to the verse "It is not righteousness . .

Daga dukkan nassoshin Alkur'ani da Sunnah da masu adawa da sauran haraji na kudi banda zakka ke kawo su a matsayin hujja, a bayyane yake cewa zakka ta bambanta da duk sauran haraji na kudi a kan dukiya. Zakka ita ce kadai wajibcin kudi na dindindin, na yau da kullum, kuma wanda aka kayyade sosai da ake karba daga masu arziki. Dole ne a biya ta koyaushe, ko akwai talakawa da mabukata a cikin al'umma ko babu. Ana yin ta ne a matsayin ibada ga Allah da kuma godiya ga ni'imomin da Ya yi wa masu arziki. Hakanan tsarkakewa ce da kuma tsarkake dukiyar da aka biya zakka a kanta, da kuma rayukan masu ita.

From all texts of Qur'an and Sunnah presented as argument by the opponents of financial dues beside zakah. It is clear that zakah is distinct from all other financial duties on wealth. Zakah is the only permanent, regular, and well-defined financial obligation due from the rich. It must always be paid, regardless of the existence or non-existence of poor and needy in the society. It is performed as a worship to God and an act of thankfulness for the graces He bestowe on the rich. It is a purification and sanctification of the zakated assets as well as the souls of their owners.

Game da sauran wajibai na kuɗi, kamar tattara gudummawa don taimakon talakawa idan kuɗin zakka bai isa ba, waɗannan wajibai na wucin gadi ne kuma ana auna su ne kawai da yawan buƙata. Saboda haka, suna bambanta bisa ga yanayi. Waɗannan wajibai ba lallai ba ne su zama na mutum ɗaya ba, illa na gama-gari, ta ma'ana cewa idan wasu daga cikin masu biyan kuɗi mafi wadata suka biya bukatun, wasu za a iya keɓe su. Bai kamata a manta da wasu keɓaɓɓun lokuta ba, wanda irin wannan wajibi na gama-gari ya zama na mutum ɗaya kuma na musamman, kamar lokacin da akwai mai dukiya guda ɗaya tilo da zai iya ba da taimako.

As for other financial obligations, such as dues collected to support the poor in case of inadequacy of zakah proceeds, these obligations are temporary ad measured only by the amount of need. Consequently, they differ according to circumstances. These obligations are not necessarily individual but collective, in the sense that if the needs are provided for by some of the richest payers, others may be exempted. One must not forget certain exceptional cases, in which such a collective obligation becomes individual and specific, like when there exists only one rich person available to extend help.

Ibn Taimiyah ya yi sharhi kan maganar "Babu wasu haƙƙoƙi da aka ɗora a kan dukiya banda zakka":

Ibn Taimiyah comments on the statement 'There are no other dues imposed on wealth besides zakah':

Ma'anar wannan shi ne babu wani haraji sai zakka, wanda ake wajabtawa saboda kawai mallakar dukiya ko kadarori. Gaskiya ne, ana wajabta wasu haraji a kan masu arziki, amma ba kawai saboda mallakar kadarori ba, kamar kula da bukatun rayuwar matan aure, bayi, dabbobin da ake mallaka, iyaye masu bukata da sauran dangi, biyan basussukan da suka wajaba, ciyar da mayunwata da suturta tsirara. Wannan na karshe wajibi ne na al'umma baki daya, ba na mutum daya ba. Wadannan wajibai ana sanya su ne saboda wasu dalilai, kamar alakar iyali ko kasancewar bukata mai tsanani, amma mallakar dukiya sharadi ne wajen wajabta su. Saboda haka, mallakar dukiya ga wadannan wajibai kamar iya samun hanyar tafiya ne zuwa aikin Hajji: Aikin Hajji wajibi ne kawai a kan kowane Musulmi wanda yake iya yin sa. Amma zakka, an wajabta ta saboda mallakar dukiya, kuma dole ne a biya ta ko da ba a bukatar rabata. Hakki ne da ya wajaba ga Allah.13