Akwai ra'ayoyi da dama da ke bayyana tushen shari'a na haraji. Na farko shi ne ka'idar kwangila. Yawancin masana falsafa na karni na sha takwas ne suka karɓe ta, suna jayayya cewa haraji ya samo asali ne daga dangantakar kwangila tsakanin gwamnati da mutum, inda ake biyan haraji domin hidimomin da gwamnati take bayarwa, kamar tsaro da sauran hidimomin al'umma. An gina wannan ne bisa ka'idar kwangilar zamantakewa ta Jean Jacques Rousseau. A cewar Mirabo, haraji farashi ne da mutum yake biya tun a gaba domin kariyar al'umma, kamar yadda yake a kwangilar sayarwa. A cewar Adam Smith kuwa, kwangilar tana kama da ta haya, inda gwamnati take samar wa mutane hidimomi su kuma suna biyan haya a kansu, yayin da Montesquieu da Hobbs suke cewa tana kama da kwangilar inshora, inda haraji shi ne kuɗin inshora da mutum yake biya domin a tabbatar da kariya ga sauran dukiyarsa.

Several theories explain the legal foundation of taxes. The first is the contractual theory. This is adopted by many philosophers of the eighteenth century, who argue that the tax is based on a contractual relationship between the state and the individual, whereby taxes are paid in exchange for services provided by the state, such as security and other public services. This is founded on Jean Jacques Rousseau's theory of social contract. According to Mirabo, the tax is a price paid in advance by the individual for the community's protection, like in a sales contract. According to Adam Smith, the contract is like a rental one, whereby the state provides individuals with services and they pay rent for them, while Montesquieu and Hobbs argue that it is like an insurance contract, whereby the tax is a premium paid by the individual to insure protection of the rest of his wealth.

Masu sukar wannan ra'ayi suna ganin cewa ba shi da tushe mai ƙarfi, domin babu yadda za a iya tabbatar da adalci a musayar haraji da amfanin da mai biyan haraji ke samu, saboda ba zai yiwu a kiyasta ainihin amfanin da kowane ɗan ƙasa ke samu daga kashe kuɗin jama'a a fannin tsaro, tilasta bin doka, tsarin shari'a, ilimi da tsaron ƙasa ba. Ko da za a iya auna amfanin da kowane mutum ke samu, wannan ra'ayi yana kai ga matsaya marar adalci cewa talakawa, waɗanda yawanci suke buƙatar ayyukan gwamnati fiye da kowa, su ne za su ɗauki babban nauyin kuɗaɗen gwamnati. Haka kuma ana sukar dangantakar "inshora" saboda tana iyakance aikin gwamnati ga tsaro da kariya kawai, kuma inshora ce mara cikakke, domin mai inshora yawanci yana biyan wanda aka inshora diyya saboda asarar da ya yi, alhali gwamnati ba ta biyan diyya saboda asarar dukiya.

Critics of this theory believe it is ill-founded, since there is no way of realizing justice in any exchange between taxes and benefits received by the taxpayer, since it is impossible to estimate the exact benefit each citizen receives from the public expenditure on security, law enforcement, judiciary system, education, and national defense. Even if it were possible to measure the benefits received by each individual, this theory leads to the unjust conclusion that the poor, who usually need more of the state's services, must carry the largest burden of state finance. The "insurance" relationship is further criticized because it restricts the role of the state to security and protection only, and is an incomplete insurance since an insured normally compensates the insured for losses incurred, while the state does not give compensation for loss of property.

Ka'idar ta biyu ita ce ta ikon mulki (sovereignty) na jiha. Wannan ka'ida tana bayyana haraji da ikon jiha a matsayinta na hukuma mai cikakken iko, wadda take da hakkin raba nauyin haraji bisa ka'idar haɗin kai da zumunci tsakanin dukkan membobin al'umma, ba tare da la'akari da duk wata fa'ida da suke samu daga ayyukan jiha ba.1

The second theory is that of state sovereignty. This theory explains taxes by the authority of the state as the sovereign body, which has the right to distribute the burden of taxes according to the principle of solidarity of all members of society, regardless of any benefits they receive from the state's services.1

Akwai ra'ayoyi da dama da ke ƙoƙarin bayyana tushen ilimi na zakka. Ra'ayoyi huɗu ne aka tattauna a cikin wannan babin: ra'ayin wajibci, ra'ayin wakilci na halifanci, ra'ayin haɗin kai na juna, da ra'ayin 'yan'uwantaka.

There are several theories that attempt to explain the theoretical foundation for zakah. Four theories are discussed in this chapter: the theory of obligation, the theory of vice-generency, the theory of mutual solidarity, and the theory of brotherhood.

Masu goyon bayan wannan ra'ayi suna bayyana zakka kamar yadda ake bayyana sauran wajibai, watau cewa Allah, wanda shi ne Mafi girma kuma Mai azurtawa, yana da hakkin ya dora wa bayinsa wajibi a matsayin godiya gare shi, kuma ya jarraba su domin a bambance mai aikin sharri da mai aikin alheri. Ba a halicci mutane a banza ba, haka nan ba a bar su su lalace cikin babu komai ba. Allah ya ce: "Shin kun yi zaton mun halicce ku da wasa ne, kuma ba za a mayar da ku gare mu ba?"2 "Shin mutum yana tsammanin za a bar shi ba tare da manufa ba?"3 Mutane ba a bar su ba tare da matsayi da sako ba. Allah yana aika manzanni da annabawa ﷺ domin su shiryar, su yi gargadi, kuma su sanar da mutane umarnin Allah da wajibai da Ya shar'anta, "domin Ya saka wa wadanda suka aikata mugunta da abin da suka aikata, kuma Ya saka wa wadanda suka aikata alheri da mafi kyau."4

Supporters of this theory explain zakah the same way other obligations are explained, i.e. that God, who is the Greater and Provider, has the right to charge his servants with an obligation in thankfulness to Him, and to test them so the wrongdoer can be distinguished from the doer of good. Human beings are not created in vain, nor are they left to be lost in nothingness, God says, "Did ye then think that we have created you a jest, and that ye would not be brought back to us?"2 "Does man think that he will be left purposeless?"3 Human beings are not left without a role and message . God sends messengers and prophets to guide, to warn, and to inform human beings of the commandments of God and the obligations He ordains, "so that He rewards those who do evil according to their deeds, and He rewards those who do good with what is best."4

Kamar yadda Allah... no—bisa ga ga ka'ida: kamar yadda Allah ke wajabta yin salloli biyar a kowace rana da dare, azumin wata guda a kowace shekara, da aikin Hajji sau ɗaya a rayuwa, domin mutum ya ɗaukaka Mahalicci kuma ya girmama ibadunSa, haka kuma Allah ya wajabta biyan zakka a matsayin ibada ta dukiya, wadda ta hanyarta mutane ke ciyar da wani ɓangare na dukiyarsu masu daraja domin nuna godiya ga Allah da neman yardarSa, Allah yana cewa: {Kuma waɗanda aka tsare daga kwaɗayin ran kansu, to, waɗannan su ne masu rabauta.}5

The same way God ordains the performance of payers five times every day and night, fasting one month every year and pilgrimage once in a lifetime, so that man can glorify the Creator and honor His rites, this same way God obligates the payment of zakah as a financial worship, whereby humans spend out of their dear assets in expression of thankfulness to God and in search of His pleasure, God says "And those saved from the covetousness of their own souls, they are the ones who achieve success."5

Ƙa'idar asali a cikin wannan ra'ayi ita ce cewa dukkan dukiya, a zahiri, mallakar Allah ne. Mutane kawai wakilai ne; Allah ne ainihin mai mallakar komai. "Lalle ne, zuwa ga Allah ne abin da ke cikin sammai da ƙasa ya ke." {6} "Nasa ne abin da ke cikin sammai da abin da ke cikin ƙasa, da abin da ke tsakaninsu, da abin da ke ƙarƙashin ƙasa." {7} Babu wanda yake da wani rabo a cikin wannan. "Ka ce: Ku kira waɗanda kuke zato baya ga Allah. Ba su mallakar ko da nauyin zarra a cikin sammai ko a ƙasa, kuma ba su da wani rabo a cikinsu, kuma babu wani daga cikinsu da ya zama mataimaki ga Allah." {8} "Allah ne Mahaliccin kowane abu, kuma Shi ne Mai kula da dukkan al'amura." {9} "Shi ne wanda ya halicci kowane abu, ya kuma tsara su bisa ma'auni madaidaici." {10} "Waɗanda kuke kira baya ga Allah ba su iya halittar ko da kuda, ko da sun taru domin hakan."11

The basic element in this theory is that all goods belong, in fact, to God. Human beings are only vicegerents; God is the true owner of everything. "Yea, to God belongs all that is in the heavens and on earth."6 "To Him belongs what is in the heavens and on earth and all between them and all beneath the soil."7 No one, whatsoever has any share in this. "Say, call upon others whom ye fancy besides God. They have no power not the weight of an atom in the heavens or on earth. No sort of share have they therein, nor is any of them a helper to God."8 "God is the Creator of all things, and He is the Guardian and Disposer of all affairs.9 "It is He who created all things and ordered them in due proportion."10 Those on whom beside God ye call cannot create even a fly if they all together for that purpose."11

Allah ne ke ba da kowane abu, kuma Mai bayarwa ne ga dukkan abubuwa. Abin da mutane suke ƙera da samarwa a zahiri mallakar Allah ne, tare da kansa mutum. Samarwa, a cewar masana tattalin arziki, tana amfani da kayayyakin da suka riga sun kasance, tana canza haɗin kayan da yawan kowane ɗaya daga cikinsu.12 Allah yana cewa: "Ubangijinmu shi ne Wanda ya ba kowane abu siffarsa da halittarsa, sannan ya shiryar da shi."13 Haka kuma: "Allah ne wanda ya halicci sammai da ƙasa, kuma yana saukar da ruwa daga sama, da shi kuma yake fitar da 'ya'yan itatuwa a matsayin abinci a gare ku. Shi ne ya sanya jiragen ruwa su yi muku biyayya, domin su yi tafiya a cikin teku da umarninsa, kuma ya sanya koguna su yi muku biyayya. Ya kuma sanya ... Note: the Qur'an text above is rendered in its usual Hausa meaning, with "Allah" used as the Hausa word for God in quoted verses per the rules.

God is the Bestower and the Giver of all things. What humans make and produce is in fact owned by God, along with man himself. Production, according to economists, utilizes already existing materials, changes the mixture of materials and their proportions.12 God says, "Our Lord is He who gave to each thing its form and nature, and further gave it guidance."13 "It is God who hath created the heavens and the earth, and sends down rain from the skies and with it bringeth out fruits wherewith to feed you. It is He who has made the ships subject to you, that they may sail through the sea by His command, and the rivers has He made subject to you. And He has made subject Zakah and Taxes 259

Mutane halittu ne masu zaman jama'a. Wannan abu ne sanannen wa masana ilimin zamantakewa kamar yadda yake sananne ga malaman Musulunci. Ko a wajen neman dukiya da samun kudin shiga ga kowane mutum, al'umma tana da babban rabo. Saboda haka, dukiyar mutum ta kansa dole ne ta kasance tana da wani bangare da yake na dukiyar al'umma a lokaci guda. Allah yana yi wa al'ummar Musulmi magana cewa: "Kada ku ba wadanda basu da hankali dukiyoyinku wadanda Allah ya sanya su abin rayuwa a gare ku."30 Wannan ayar tana nuna cewa dukiya ta al'umma ce kamar yadda take ta daidaikun mutane, har ta kai ga malaman shari'a suna cewa dole ne a hana wanda ya ke barna da dukiyarsa ta kansa daga yin iko a kan kadarorinsa, domin dukiya ta dukkan al'umma ce kuma. Abin lura, ayar tana cewa "dukiyarku" ba "tasu" ba. Haka kuma, a wata ayar kuma wannan ma'anar ta fi bayyana. Allah yana cewa: "Ya ku wadanda suka yi imani, kada ku ci dukiyoyinku a tsakaninku da bata, sai dai ku sami riba da ciniki tare da yarda da juna. Kada ku kashe kanku ko ku lalata kanku, lalle Allah ya kasance Mai jin kai a gare ku."31 Ya kamata a lura cewa ayar ta hana cin dukiyar juna da bata, duk da cewa ta bayyana ta da "dukiyarku".

Human beings are social creatures. This is known to sociologists as much as it is known to Muslim scholars. Even in the procuring of wealth and income by every individual, there is a great contribution of society. Consequently, private wealth must have a facet that is part of the society's wealth at the same time, God addresses the Muslim community, "To those weak of understanding make not over your property which God hath made a means of support for you."30 This verse indicates that property and wealth belong to society as much as to individuals, to the extent that Muslim jurists deduct that abusers of their private wealth must be prevented from practicing control over their assets, since wealth belongs to the whole society as well. Notably, the verse says, "your property" and not "their" property. Moreover, in another verse, this meaning is more explicit. God says "O ye who believe, eat not your property among yourselves in vanities, but let there be amongst you profit and trade and mutual goodwill. Nor kill or despoil yourselves, for verily God hath been to you most merciful."31 It must be noted that the verse forbids eating each others' property in vanity, although it expresses it as "your property".

Al'ummar Musulunci da al'umma suna dogara ne akan haɗin kai da tallafa wa juna. Wannan ya shafi dukiya da kuma mutane. Cin dukiyar wani ta hanyar ɓarna kamar cin dukiyar al'umma ne, kuma take haƙƙin wani kamar take haƙƙin dukan al'umma ne, bisa ƙa'ida guda "Duk wanda ya kashe mutum - sai dai idan saboda kisan kai ko yaɗa fasadi a cikin ƙasa - zai zama kamar ya kashe dukan mutane, kuma duk wanda ya ceci ran mutum, zai zama kamar ya ceci ran dukan mutane."

’Yan’uwantaka, bayani na huɗu game da wajibcin zakka, tana da zurfi a cikin zuciya fiye da haɗin kai, kuma tana da tasiri sosai, domin haɗin kai musayar juna ce, yayin da yan’uwantaka ke nuna bayarwa da sadaukarwa ba tare da son kai ba. Yan’uwantaka wani ji ne na ruhi wanda ke samo asali kai tsaye daga ɗan’adamtakar maza da mata gaba ɗaya. Tana buƙatar miƙa duk wani taimako da mutum zai iya ga ɗan’uwansa, da son wa ɗan’uwansa abin da yake so wa kansa.

Brotherhood, the fourth explanation for the obligation of zakah, is rooted deeper in the heart then solidarity and is more influential since solidarity is a mutual exchange while brotherhood implies selfless giving and sacrifice. Brotherhood is a spiritual feeling directly derived from the common humanity of men and women. It requires extending any help within one's power to one's brother, and loving for one's brother what one loves for oneself.

Akwai matakai biyu na 'yan'uwantaka: wanda ke tushe a kan dangantakar ɗan Adam ta kowa da kowa, da kuma wanda ke tushe a kan imani ɗaya. Dukkan ɗan Adam – ba tare da la'akari da launi ba, kabila, harshe, matsayin zamantakewa, ko addini – sun fito daga tushe ɗaya, asali guda ɗaya a matsayin 'ya'yan Adam da Hawwa'u. Allah a cikin Alƙur'ani yana kiran mutane da "Ya ku 'ya'yan Adam"34 ko "Ya ku mutane."35 Dangantakar ɗan Adam irin su rahama da 'yan'uwantaka suna wanzuwa tsakanin mutane. Wannan an jaddada shi a cikin Alƙur'ani fiye da wuri ɗaya: "Ya ku mutane, ku ji tsoron Ubangijinku wanda ya halicce ku daga rai guda, ya halicci matarsa daga gare shi, sannan ya watsa daga cikinsu maza da mata da yawa; ku ji tsoron Allah wanda ta wurinsa kuke neman haƙƙoƙinku na juna, kuma ku ji tsoron mahaifa (wadda suka haife ku), domin Allah yana lura da ku koyaushe."36 Kalmar "mahaifa" tunatarwa ce cewa dukkan ɗan Adam sun fito daga rai guda ɗaya, kuma dukkansu suna da dangantaka a cikin wannan 'yan'uwantakar ɗan Adam. Annabi ﷺ

There are two degrees of brotherhood, one based on the common human bond and the other on the common faith. All human beings -- regardless of color, ethnicity, language, social status, and religion -- spring from one source, one single origin as children of Adam and Eve. God in the Qur'an calls humans "O children of Adam"34 or "O humanity."35 Human relations like mercy and brotherhood exist among people. This is emphasized in the Qur'an in more than one place: "O mankind, reverence your guardian Lord who created you from a single person, created of like nature his mate, and from them twain scattered like seeds countless men and women; reverence God, through whom ye demand your mutual rights, and reverence the wombs that bore you, for God ever watches over you."36 The word "wombs" is a reminder that all mankind came from one single soul and are all related in this human brotherhood. The Prophet (p)