Gabatarwa.

Prologue.

1. Ainihin ma'anar kowannen zakkah da haraji.

1. The essence of each of zakah and taxes.

2. Tushen ka'ida na ka'idojin karbar zakkah da haraji

2. Theoretical foundations for levying of zakah and of taxes.

3. Kadarorin da zakka da haraji ke shafa.

3. Assets subject to zakah and to taxes.

4. Ƙa'idojin karɓar haraji da zakka.

4. Principles of levying taxes and zakah.

5. Daidaito da ci-gaba a haraji da zakkah.

5. Proportionality and progressiveness of taxes and zakah.

6. Goyon bayan doka da ɗabi'a ga zakka da haraji.

6. Legal and moral support for zakah and for taxes.

7. Shin ya halatta a sanya haraji baya ga zakah?

7. Is it permissible to levy taxes beside zakah?

8. Shin haraji zai iya maye gurbin zakah?

8. Can taxes substitute for zakah?

Wannan sashe kwatance ne tsakanin zakkah kamar yadda aka shar'anta ta a cikin wannan addinin Musulunci da harajin da tsarin haraji na mutane suka tsara. Sai dai wannan kwatancen an takaita shi ga tsarin harajin zamani da ake karɓe da shi a ƙasashe da yawa a yau, kuma ba ya nazarin nau'o'in haraji na dā da marasa ci gaba da aka yi amfani da su a daular Roma da ta Farisa da kuma a Turai ta Tsakiya. Surori masu zuwa na wannan littafi za su tattauna wuraren kamanci da bambanci tsakanin zakkah da harajin zamani ta fuskar yanayinsu, tushensu, falsafarsu, halayensu, adadinsu, kuɗaɗen da suke samarwa, da sauransu.

This part is a comparison between zakah as prescribed in this religion of Islam and man-made taxes as decreed by taxation systems. This comparison is however, restricted to modern taxation systems adopted in many countries today, and does not study the old and undeveloped forms of taxation applied in the ancient Roman and Persian empires and in Medieval Europe. The following chapters of this book take up points of similarity and difference between zakah and contemporary taxes from the point of view of their natures, foundations, philosophies, characteristics, ratios , proceeds, etc.