Ana karɓar zakka don wasu dalilai na musamman, wanda God ya wajabta, a kan dukiyar Musulmi, kuma gwamnatin Musulunci ce ke tarawa da raba ta. Shin a cikin gwamnatin Musulunci an halatta a sanya wasu haraji baya ga zakka? Ko kuwa zakka ita kaɗai ce wajibi a kan dukiyar Musulmi? Wajibi da ba zai iya tafiya tare da wasu haraji ba. A cikin sassa uku masu zuwa za mu yi nazari a kan hujjojin da ke ba da izinin sanya haraji baya ga zakka, sharuddan da ake buƙata don sanya irin wannan haraji, da kuma kafafen da masu adawa suka gabatar.

Zakah is levied for particular purposes, decreed by God, on the wealth of Muslims, and is collected and distributed by the Islamic state. In the Islamic state permitted to impose other taxes in addition to zakah? Or, is zakah the only duty on the wealth of Muslims? A duty that must not co-exist with other taxes. We will study in the following three sections the evidence that allows imposing taxes in addition to zakah, the necessary conditions for levying such taxes, and the objections raised by opponents.

1. Haɗin kai a tsakanin al'umma wajibi ne Babu buƙatar sake magana kan muhimmancin haɗin kai a tsakanin mambobin al'ummar Musulunci, wanda aka tattauna a babi-babin da suka gabata. Duk da haka, haɗin kai da zumuncin Musulmai, waɗanda su ne tushen zakka kanta, su ma suna shimfiɗa harsashin ɗora wasu haraji idan larura ta taso.

1. Social solidarity is a must There is no need to repeat talking about the importance of social solidarity between members of the Muslim society, discussed in previous chapters. However, solidarity and brotherhood of Muslims, that are the foundations for zakah itself, also lay the grounds for imposing other taxes when the need arises.

2. Rarraba zakkah an riga an tsara ta. Saboda zakkah za a iya kashe ta ne kawai ga rukunai takwas da aka bayyana a kashi na huɗu na wannan littafi. Malaman Musulunci suna cewa zakkah dole ne ta kasance da kasafin kuɗi mai zaman kansa. Abu Yusuf, misali, ya ce: "Ba za a haɗa kuɗin kharaj da kuɗin sadaqat ba, domin kharaj an tanada shi ne don dukan Musulmai, yayin da zakkah dole ne ta yi wa rukunan da Allah ya ambata kawai hidima."1 Malamai galibi suna yarda cewa: "Ba za a kashe zakkah wajen gina gadoji, manyan hanyoyi, magudanan ruwa, masallatai, makarantu, da sauransu ba."2

2. Distribution of zakah is pre-determined Since zakah can only be expended to the eight categories described in part four of this book. Muslim scholars argue that zakah must have an autonomous budget. Abu Yusuf, for example, says "The proceeds of kharaj must not be added to the proceeds of sadaqat, since kharaj is to serve all Muslims while zakah must only serve the categories named by God."1 Scholars usually agree that "Zakah must not be spent on building bridges, highways, canals, mosques, schools, etc."2

Fiqh al-Zakah (Juzu'i na II), Dr. Yusuf al-Qaradawi 298

Fiqh al Zakah (Vol. II), Dr. Yusuf al Qardawi 298

Babu wanda zai iya yin jayayya a kan gaskiyar cewa ayyukan da ba za a iya karkata zakka zuwa gare su ba sun haɗa da wasu bukatu na jama'a, kamar makarantu da masallatai, kuma waɗannan suna buƙatar kuɗi. Idan kudaden kharaj, ghanimah, da fai' sun isa, to babu buƙatar sanya haraji, amma idan irin waɗannan hanyoyin ba su wanzu ba ko kuma ba su samar da isasshen adadi ba, to wajibi ne a sanya wasu haraji, saboda ƙa'idar usul ta ce: "Abin da wajibi ba zai cika ba sai da shi, shi ma wajibi ne." Mun gani a baya a cikin wannan littafi cewa Shafi'awa ba sa halatta biyan zakka ga sojojin dindindin, kuma suna takaita biyan ta ga masu yaƙi na sa-kai. Sa'ad da al-Nawawi ya fuskanci matsalar rashin isassun hanyoyin kuɗi don ɗaukar nauyin sojojin dindindin, ya ba da shawarar, kamar yadda yawancin Shafi'awa suka yi, cewa a wajabta wa attajiran Musulmi ɗaukar nauyin sojojin dindindin.

Akwai sharuɗɗa huɗu don sanya haraji: Buƙata ta gaskiya, rarraba mai adalci, amfani da kuɗaɗe bisa doka, da amincewar majalisar shawara ta ƙasa (shura).

There art four conditions for imposing taxes: True need, just distribution, lawful use of funds, and approval of the shura body of the state.

Ya kamata a sami buƙatar ƙarin kuɗi domin a biya kuɗin ayyukan, da kuma rashin isassun kuɗin baitul-mali da sauran albarkatun gwamnati.

There should be real need for the services to be financed by additional financial resources as well as inadequacy of treasury funds and other state resources.

A ka'ida, dukiyar mutum ta kashin kanta tana da kariya, kuma bai kamata a sanya masa wani haraji fiye da zakkah ba. Ya haramta a keta wannan ka'ida sai dai idan akwai matsananciyar bukata. Idan babu irin wannan bukata, ko kuma idan gwamnati tana da wasu hanyoyin samun kudi, to ba halal ba ne a kakaba haraji.

In principle, private wealth is protected and should not be charged any duties above zakah. It is unlawful to violate this rule except in dire need. If such necessity does not exist or if the government has other financial resources, it is not lawful to impose taxes.

Malamai masu daraja sun jaddada wannan sharadi tsawon ƙarni. Wasu ma sun kai har ga buƙatar cewa baitul mali ya zama babu kowa a cikinsa gaba ɗaya, domin hana shugabanni ɗora haraji ba tare da buƙata ba. Tarihin Musulunci ya nuna cewa akwai lokuta da dama da malamai musulmi suka tsaya da ƙarfi suna fuskantar shugabanni waɗanda suke son ɗora haraji alhali kuma suna da wasu hanyoyin samun kuɗi.

Leading scholars have emphasized this condition for centuries. Some go as far as requiring that the treasury be completely empty, in order to deter rulers from imposing taxes without need. Islamic history reveals several instances in which Muslim scholars stood fast confronting rulers who wanted to impose taxes while they still had other resources.

Lokacin da Sarkin Masar Qutuz yake shirya sojojinsa don yaƙar Mogols, waɗanda a lokacin suka mamaye mafi yawan Sham, ya tara dukkan malamai, masana fiqhu da alƙalai don tuntubarsu kan ko zai iya ɗora haraji saboda jihadi. Daga cikinsu akwai Izz al-Din bin ʿAbd al-Salam da Badr al-Din al-Sinjari. Bayan tattaunawa, shugabannin ra'ayi suka amince Izz al-Din ya yi magana a madadinsu. Ya ce: "Idan abokin gaba ya keta ƙasashen Musulunci, dukkan Musulmi wajibi ne su yi yaƙi. Sannan ya halatta ku karɓi haraji daga mutane gwargwadon abin da zai taimaka muku a wannan jihadi, matuƙar babu komai a baitul-malin jama'a, kuma matuƙar kun sayar da duk tufafin zinare da duk kayan ado da kayan amfani masu tsada da kai da fadawanka da sojojinka kuke da su, ta yadda kowane mutum a cikin runduna zai tsaya da doki ɗaya da makami ɗaya kawai, kuma su zama daidai da talakawa. Amma karɓar kuɗi daga jama'a alhali sojojinku da fadawanku har yanzu suna da dukiya da abubuwan alatu – a'a, hakan bai halatta ba." Daga baya al-Nawawi ya ɗauki irin wannan matsaya a gaban Sarki al-Zahir Baibars. Lokacin da sarki ya so yaƙar Tatarawa a Sham, ba shi da isassun kuɗi a baitul-malinsa, sai ya tambayi malamai a Sham ko zai iya ɗora haraji don taimakawa gwamnati da sojoji wajen yaƙar abokan gābar Musulunci. Dukkan malaman da ke wurin sun amince, suka rubuta amincewarsu ga sarki. Al-Nawawi kuwa ba ya nan a lokacin, sai sarki ya tambaya ko akwai malaman da ba su amsa kiransa ba. Suka ce: "Eh, akwai al-Nawawi." Da ya zo, sarki ya roƙe shi ya ƙara amincewarsa tare da ta sauran, amma al-Nawawi ya ƙi. Da aka tambaye shi dalili, ya ce: "Na sani cewa kai bawa ne ga sarkin da ya gabata, Bandaqdar. Sannan ba ka mallaki komai ba, sai Allah ya ba ka da karimcinsa ya maishe ka sarki. Na ji cewa kana da bayi dubu, kuma kowannensu yana da tufafin zinare, kana kuma da baiwa ɗari biyu, kowacce daga cikinsu tana da kwandon kayan ado." "Idan kuka kashe duk wannan, kuma bayinku suna rayuwa da tufafin ulu kawai, kuma kuyanginku suna riƙe da tufafinsu kawai, ba tare da wani kayan ado ba, to bayan haka ina amincewa da ku karɓi haraji daga mutane." Sarki ya yi fushi, ya umarci al Nawawi ya fita daga birnin. Al Nawawi ya yi biyayya ya fita zuwa ƙauyensa, Nawa [kimanin mil hamsin kudu da Damascus]. Lokacin da wasu malamai suka yi magana don dawowarsa, sarki kuma ya yarda, al Nawawi ya ƙi kuma ya sanar, "Ba zan je Damascus ba muddin al Zaher Bibars yana can," amma sarkin ya mutu bayan wata guda.

Dole ne a raba nauyin haraji cikin adalci tsakanin mutane, ta yadda babu wanda zai taba daukar nauyi fiye da kima alhali wasu kuma a bar su ba tare da dalili mai karfi ba. Adalci ba ya bukatar daidaito tsakanin masu biyan haraji, domin yin daidaito tsakanin abubuwan da suka bambanta rashin adalci ne kamar yadda yin banbanci tsakanin abubuwan da suka daidaita rashin adalci ne. Dole ne a sami ka'idoji masu dogaro da abu da za a bi wajen raba nauyin haraji tsakanin masu arziki na cikin al'umma.

The burden of taxes must be distributed justly among people, so that none is ever-burdened while others are exempted without reasonable cause. Justice does not require equality among taxpayers, since treating equally what is different is as unjust as treating differently what is equal. There must be objective criteria for distributing the tax burden among the rich members of society.

Abu 'Ubaid ya ruwaito daga Ibn 'Umar cewa 'Umar yana karɓar daga Nabatawa [’yan kasuwa baƙi waɗanda ke kawo kaya cikin ƙasar] rabin ɗaya cikin goma a kan mai da alkama, don ƙarfafa su su kawo ƙarin waɗannan kayayyaki zuwa Madina, da ɗaya cikin goma a kan wake.14 An sani cewa ƙa'idar gaba ɗaya ta wannan haraji da 'Umar ya kafa ita ce karɓar ɗaya cikin goma daga 'yan kasuwa baƙi, rabin ɗaya cikin goma daga 'yan kasuwa waɗanda mutanen Alkawari ne, da kwata na ɗaya cikin goma daga 'yan kasuwa Musulmi,13 kamar yadda Anas da al-Sa'ib bin Yazid suka ruwaito, wanda ya ce: "Na kasance jami'i a kasuwar Madina a zamanin 'Umar, kuma muna karɓar ɗaya cikin goma daga Nabatawa."17

Abu 'Ubaid reports from Ibn 'Umar that 'Umar used to collect from the Nabatites [foreign merchants who used to bring goods into the country] half a tenth on oil and wheat, to encourage them to bring more of these goods to Madinah, and one tenth on beans."14 It is known that the general principle of this tax laid by 'Umar was to collect one-tenth from foreign merchants, one-half of a tenth from merchants who were people of the Pledge, and one-fourth of a tenth from Muslim merchants,13 as reported by Anas and by al Sa'ib bin Yazid, who says, I was a commissioner to the Madinah market during 'Umar's time, and we used to collect one-tenth from the Nabatites."17

Amma dangane da mai da alkama, an ce 'Umar ya rage haraji zuwa kashi biyar saboda wata muhimmiyar manufar tattalin arziki, wato ƙarfafa shigo da abinci da ake buƙata a Madina mai saurin bunƙasa, babban birnin ƙasar. Wannan mataki na 'Umar yana nuna cewa ana iya sauya ƙimar haraji gwargwadon manufar tattalin arziki da ake son cimmawa, ko a fannin ciniki, shigo da fitar da kaya, masana'antu, ko noma.

But with regard to oil and wheat, 'Umar apparently reduced the tax to five percent for an important economic reason, i.e. encouraging food imports that were required in the fast growing Madinah, capital of the state. This action of 'Umar indicates that tax rates may be changed according to the economic target they aim at achieving, whether in trade, import and export, industry, or agriculture.

Ana tara haraji ne kawai don hidima ga al'umma. Saboda haka, kudaden haraji ba za a yi amfani da su ba don son zuciya da muradin shugabanni da na'yan cikinsu, ko don cika manufofin mulkin kama-karya ko burace-buracen kai. Allah ne Ya kafa wannan ka'ida a lokacin da Ya bayyana yadda ake raba zakka, bai barin hakan ga duk wani shugaba ya tsara ba, ko da Annabi ne. Khalifofi masu shiryarwa, tare da manyan Sahabbai, sun kasance masu tsananin kula wajen raba dukiyar jama'a. Ibn Sa'd a cikin littafinsa Tabaqat ya ruwaito daga Salman cewa 'Umar bin al-Khattab ya taba tambaya: "Ni sarki ne ko khalifa?" Salman ya amsa: "Idan ka tara dirhami guda daya ko kasa da hakan ko fiye daga kasar Musulmi, ka kashe shi a kan wani abu ba bisa hakkinsa da dacewarsa ba, to kai sarki ne, ba khalifa ba." 'Umar ya ji haka sai ya yi kuka. Sufyan bin Abi al-'Awja' ya ce: "'Umar bin al-Khattab ya taba cewa: 'Wallahi, ban tabbata ba, ni khalifa ne ko sarki? Idan ni sarki ne, to wannan babban abin tsoro ne.' Wani mutum ya amsa: 'Ya Shugaban Muminai, akwai babban bambanci tsakaninsu.' 'Umar ya ce: 'Mene ne?' Mutumin ya ce: 'Khalifa ba ya karbar sai abin da ya dace, kuma ba ya kashewa sai a kan abin da ya dace. Kai, godiya ta tabbata ga Allah, kana cikin irin wadannan. Sarakuna suna zalunci ba bisa ka'ida ba. Suna karbar daga wannan su ba wancan.' 'Umar ya yi shiru." Al-Tabari ya ruwaito: "Wani mutum da yake dangin 'Umar ya nemi wata baiwa daga gare shi. 'Umar ya ki ba shi, ya kuma umarce shi ya fita. Sai wani ya yi magana da 'Umar game da shi: 'Ya Shugaban Muminai, wane ya roke ka amma ka ki ba shi, ka kuma umarce shi ya fita.' 'Umar ya amsa: 'Lallai ya roke ni in ba shi daga dukiyar Allah [ma'ana dukiyar al'umma da gwamnati]. Idan na yi haka, wane uzuri zan iya bayarwa? Sai in hadu da Allah a matsayin sarki mai cin amana!'"19

Tax collection is aimed only at serving the nation. Thus tax proceeds must not be used for the whims and desires of the rulers and their inner circles, or to fulfill dictatorial purposes or individual ambitions. God establishes this principle when He details zakah distribution, not leaving it to be determined by any ruler, not even a Prophet. The Wise Successors, along with the great Companions, were extremely strict about the dispersement of public funds. Ibn Sa'd in his Tabaqat reports from Salman that 'Umar bin al Khattab once asked "Am I a king or a caliph?" Salman answered, "If you collect one single dirham from the Muslim land, or less, or more, and spend it on anything other than its right and proper dispersement, then you are a king and not a khalifah."Umar, hearing this, wept"18 Sufyan bin Abi al 'Awja' says, "Umar bin al Khattab once asked 'By God, I am not sure, am I a khalifah or a king? If I am a king, this is indeed an awful thing,' A man answered, 'O Prince of Believers, there is indeed a big difference between them.' 'Umar asked, 'What?' The man said, 'The khalifah does not take but what is right and does not spend it except on what is right. You, praise be to God, are of that kind. Kings oppress arbitrarily. They take from this and give to that.' 'Umar remained silent."18 Al Tabari reports, "A man who was a relative of 'Umar, asked Umar for some grant. 'Umar turned him down and asked him out. Then someone spoke to 'Umar about him, 'O Prince of Believers, so-and-so asked you but you turned him down and ordered him out.' 'Umar answered, He indeed asked me to give him from the property of God [meaning the property of the society and state]. If I do so, what would be the excuse? Then I would meet God as a betraying king!'"19

Tunda dukiyar mutum tana karkashin kariyar shari'ar Musulunci, duk wani haraji da za a dora wa daidaikun mutane dole ne majalisar shawara ta jiha ta amince da shi. Bai isa ba shugaba shi kadai ko kwamishinonin gwamnatinsa su yanke irin wannan hukunci. Shawara (shura) wajibi ne bisa Alkur'ani da Sunnah. Allah ya yabi "...wadanda suke amsa wa Ubangijinsu, suke tsayar da salla, kuma al'amuransu shawara ce a tsakaninsu, kuma suke ciyar da abin da Muka azurta su da shi."20 Shawara tana da alaka da karbar sakon Allah, tsayar da salla, da bayarwa saboda Shi. Wannan ayar ta kafa ginshikan tsarin Musulunci tun a lokacin Makka. Daga baya a Madina, Allah ya saukar da ayar: "Ka yi shawara da su a cikin al'amura, to idan ka riga ka yanke shawara, ka dogara ga Allah."21 An saukar da ita a Madina, a zamanin da aka kafa cikakkun dokokin Musulunci da rayuwa, kuma wannan ayar ta ba da tushe na gaba daya ga tsarin mulkin wannan al'umma. An saukar da ayar nan take bayan yakin Uhudu, kafin haka Annabi ﷺ ya tuntubi Sahabbansa kan ko su zauna a Madina su bar makiya su isa can, ko su fita su yaki maharan a wajen birnin. Yawancin Sahabbai sun so su fita, amma ra'ayin Annabi ﷺ shi ne ya zauna a Madina ya karfafa ta, amma saboda ya bi ra'ayin mafi yawa, sai ya fita, sakamakon haka shi ne shan kaye, inda kimanin Sahabbai manya guda 70 suka rasa rayukansu. Duk da haka, ayar ta sake tabbatar da cewa shawara muhimmin bangare ne na tsarin Musulunci, kamar ana cewa: Dole ne ku ci gaba da tuntubar su da yanke shawara ta hanyar shawara, koda bayan abin da ya faru sakamakon bin ra'ayin mafi yawa.

Since private property is protected by Islamic law, any levy on individuals must be approved by the consultative body of the state. It is not sufficient that the ruler alone or his administrative commissioners make such a decision. Shura consultation is required by Qur'an and Sunnah. God commends ". . . those who hearken to their Lord and establish prayer, who conduct their affairs by mutual consultation, and who spend out of what We bestow on them for sustenance."20 Shura is associated with accepting the message of God, establishing prayer, and spending for His sake. This verse establishes the essential principles of the Islamic system as early as the Makkan period. Later in Madinah, God sent down the verse, "And consult them in affairs, then when thou hast taken a decision, put thy trust in God."21 Revealed in Madinah, in the era when details of Islamic law and life were laid down, this verse gave the general foundations for the government structure of this society. This verse was revealed just after the battle of Uhud, before which the Prophet had consulted his Companions on whether to stay in Madinah and let the enemy reach there, or to go out and fight the invaders outside the city limits. The bulk of Companions wanted to go out, while the Prophet's opinion was to stay in Madinah and fortify it, but following the majority, he went out and the result was a defeat, about 70 great Companions were killed. Even despite that, the verse reaffirmed that consultation is an essential part of the Islamic system, as if to say: You must continue to consult them and make your decisions by consultation, even after what happened as a result of following the majority's opinion.

Jawabin yana da kyau, bisa dalilin cewa Annabi ﷺ yana karɓar ra'ayin mafi yawan Sahabbansa bayan tuntuɓa. Ibn Kathir ya ambata cewa Ibn Mardawaih ya ruwaito daga 'Ali, yana cewa: "An tambayi Manzon Allah ﷺ game da ma'anar ayar, 'Sa'ad da ka yanke shawara...' sai ya ce tana nufin 'ku tuntuɓi mutanen ra'ayi, sa'an nan ku bi su.'" Idan shawarar mafi yawa wadda ta dogara da shawara (shura) ba ta zama wajibi a kan gwamnati ba, to shura ba ta da ma'ana. Wannan kuma yana mai da tuntuɓa abin wasa, inda shugabanni ke tuntuɓar mutane sa'an nan su aikata abin da suke so, ba tare da la'akari da ra'ayin mafi yawa ba.

The answer is certainly affirmative, on the grounds that the Prophet used to accept the opinion of the majority of his Companions after consultation. Ibn Kathir mentions that Ibn Mardawaih reports that 'Ali says, "The Messenger of God (p) was asked about the meaning of the verse, 'Then when thou hast taken a decision . . .' and he answered that it meant 'consult people of opinion and then follow them."24 If the majority's decision based on consultation (shura) is not binding on the government, shura looses its meaning. This makes a mockery of consultation, whereby rulers consult people and then do what they want, regardless of the majority opinion.

Haka kuma, Musulmi na iya sanya shawara (shura) ta zama wajibi kowa ya bi ta ta hanyar doka, wato:

Moreover, Muslims can make shura always indisputably binding by legislation, i.e.

ta hanyar sanya irin wannan sharadi a cikin kundin tsarin mulki, wanda shugaba zai hau kan mulki bisa sharadin cewa ra'ayin mafi rinjaye zai zama wajibi a kan gwamnati da shugaban ƙasa. Annabi (p) ya ce: "Musulmi suna ɗaure da sharuddan yarjejeniyarsu."25 Cika irin waɗannan sharuɗɗa da gaskiya wajibi ne a kan gwamnati, ba tare da wani shakka ba, ba tare da la'akari da ra'ayoyin malaman shari'a kan ko shawara (shura), idan ba a haɗa ta da irin waɗannan sharuɗɗa ba, tana da ma'ana ta bayani ne kawai ko kuma tana da wajibci.

incorporating such a clause in the constitution, whereby the leader is elected on the condition that the majority's view shall be binding on the government and the head of state. The Prophet (p) says Muslims are bound by their contractual conditions."25 Honest fulfillment of such conditions are binding on the government, without the slightest doubt, regardless of jurist opinions on whether shura, when unassociated with such conditions, is only informative or is binding.

Ayoyin ba su ƙayyade a kan waɗanne al'amura ake buƙatar shawara ba. Babu shakka kalmomin "al'amura" ko "abubuwa" a cikin ayar gama-gari ne, suna haɗawa da dukkan al'amura, duk da haka mafi muhimmai su ne al'amuran da suka shafi al'ummar Musulunci da makomarta. Tabbas, haraji yana da muhimmanci har ya zama yana buƙatar shawarwari.

Wasu malamai suna ganin cewa ba halal ba ne a sanya wani haraji banda zakkah. Suna amfani da manyan hujjoji guda uku don goyon bayan ra'ayinsu: Na farko, ƙa'idar nan cewa babu wani wajibi a kan dukiya sai zakkah, wadda aka saba sani a tsakanin masana fiqhu. Na biyu, dukiyar mutum ta sirri tana da kariya, kuma duk wani caji a kanta dole ne a goyi bayansa da nassi. Annabi ﷺ ya ce: "Wanda aka kashe yana kare dukiyarsa, shahidi ne." Saboda haka, ba halal ba ne a karɓi wani ɓangare na dukiyar sirri ta Musulmai ba tare da yardarsu ba. Na uku, akwai maganganu da dama da suke yin Allah-wadai da haraji a kan mutane, suna kuma hana karɓar ushr, kamar haka:

Some scholars believe it is unlawful to impose any taxes besides zakah. They use three main arguments to support their views: First, the rule that nothing is obligated on wealth except zakah is commonly know among jurists. Second, private property is protected and any charge on it must be supported by a text. The Prophet says, "He who is killed while defending his wealth is a martyr."26 It is, therefore, unlawful to take any part of Muslims' private property without their consent. Third, several sayings discredit levies on people and prohibit the collection of tenth ['ushr], such as the following:

Abu al Khair ya ce "Maslamah bin Mukhallad, wanda ya zama gwamnan Masar, ya ba Ruwaifi' bin Thabit mukamin mai karɓar haraji na ushr. Ruwaifi' ya ƙi, yana cewa, "Na ji Manzon Allah ﷺ yana cewa, 'Masu karɓar haraji suna cikin Wuta.'" 'Uqbah bin 'Amir ya ce ya ji Manzon Allah ﷺ yana cewa, "Masu karɓar haraji ba sa shiga Aljanna."28 Duk da cewa masana hadisi suna sukar waɗannan maganganu guda biyu, ana tallafa musu da wata magana da Muslim ya ruwaito a ƙarshen labarin wata mace mai aure da ta yi zina aka yi mata rajm. Annabi ﷺ ya ce, "Ta yi tuba mai tsananin gaskiya har idan irin wannan tuba aka yi ta mai karɓar haraji, tabbas da an gafarta masa." Wannan yana nuna cewa zunubin masu karɓar haraji a zahiri ya fi girma fiye da na matar da ta yi zina. Wannan kuma ana ƙara tabbatar da shi da maganganu da dama da ke yin Allah wadai da masu karɓar haraji na ushr. Duk da cewa babu ɗaya daga cikin waɗannan maganganu da ya kai matakin kyau ko ingantacce, suna tallafa wa juna: Al-Tabarani a cikin al-Mu'jam al-Kabir ya ruwaito daga 'Uthman bin Abi al-'As cewa Annabi ﷺ ya ce, "Allah yana sauka kusa da halittunsa, yana gafarta wa duk wanda ya nemi gafara, sai dai karuwa [wadda ke samun kuɗi ta jikinta], da kuma mai karɓar haraji na ushr."29 Ibn al-Athir a cikin al-Nihayah ya bayyana cewa mai karɓar ushr mai karɓar haraji ne.30 Al-Bighawi ya ƙara da cewa, "Mai karɓar haraji jami'i ne da yake karɓa daga 'yan kasuwa da ke wucewa ta wurinsa harajin da ake kira ushr."31

Kare ga mallakar dukiya ta kashin kai a Musulunci ba ya sabawa a sanya wasu haraji ko gudummawa kan wannan mallaka. Talakawa, marasa karfi da mabukata suna da hakki a kan dukiyar masu arziki bisa ga zumuncinsu na bil'adama da na addini, kamar yadda aka nuna a lokacin da muka yi nazarin tushen ka'idar zakka. Al'umma ma tana da hakki a kan dukiyar kashin kai, domin mutane suna samun arzikinsu ne kawai cikin tsarin al'umma, kuma ta wata hanya ko wata, al'umma tana ba da gudummawa wajen samun dukiyar mutum, kuma domin ba tare da ayyukan jin dadin jama'a ba, rayuwar mutanen birni za ta kasance cikin wahala matuka. Kafin dukkan wannan, Allah yana da hakki a kan dukiyar kashin kai. Shi ne Mahalicci kuma Mamallaki na gaskiya na dukiya. Haka kuma, kayayyaki mallakar Allah ne tun farko, kuma mutane wakilai ne kawai.

The protection of private ownership in Islam is not contradictory to charging certain dues on this ownership. The poor, weak, and needy, have right on the wealth of the rich based on their brotherhood in humanity and in religion, as was shown when we studied the theoretical foundation of zakah. Society also has rights on private property, since individuals earn their wealth only in the framework of society, and one way or another, society contributes to the earning of individual property, and since without social services, life would be very inconvenient for urban people. Before all this, God has rights on private wealth. He is the Creator and true Owner of wealth. Goods are in fact God's property before anything else, and people are merely vicegerents.

Idan a cikin al'ummar Musulunci akwai talakawa masu bukatu wadanda ba a biya musu bukatunsu da dukkan kudin zakka ba, idan kuma akwai bukatun jama'a, na soja, na tattalin arziki da sauransu, wadanda ke bukatar kudade, kuma idan yaduwa da kafuwar Musulunci na bukatar kudi, to Musulunci ya halatta a sanya haraji a kan masu arziki domin cimma wadannan manufofi, bisa ka'idar "abin da ba a iya cika wajibi ba sai da shi, shi ma wajibi ne."

If, in the Islamic society, there exist needy persons whose needs are not satisfied with all the proceeds of zakah, if there are public needs, military, economic, and otherwise that require resources, and if the spread and establishment of Islam requires funds, Islam approves of imposing taxes on the rich to achieve these targets, in application of the rule "that without which an obligation cannot be fulfilled is also obligatory."

A. Maganganun da suka shafi maks Maganar da ke zargin haraji mafi yawanci ba ta da tushe, kamar yadda muka gani a baya. Ko da waɗanda suka kai matsayin karɓuwa, ba sa hana kowane haraji a fili, domin kalmar da aka yi amfani da ita a cikinsu don haraji ita ce maks ta Larabci, wadda take da ma'anoni da yawa. A cikin Lisan al-Arab (kamus mafi daraja a Larabci), an bayyana maks a matsayin kuɗin da ake karɓa daga 'yan kasuwa a kasuwannin zamanin jahiliyya. An kuma bayyana shi da abin da jami'in 'ushr ke karɓa. Ibn al-'Arabi ya ce maks dirham ne da ƙarin abu da jami'in zakka ke karɓa fiye da zakkar da ake bin mutum, wanda Annabi ﷺ ya hana karɓa. Ya ambaci maganar: "Mai karɓar maks ba zai shiga aljanna ba." An kuma bayyana maks a matsayin harajin da jami'in maks ke karɓa. Asali, kalmar maks na nufin tattarawa. Maks kuma na nufin ragewa; maks rage darajar ciniki ne.38 Al-Baihaqi ya ce: "Maks na nufin ragewa. Idan jami'i ya rage daga kuɗin zakka, ana kiransa mai karɓar maks."39

A. The sayings about maks The saying that discredit levies are mostly inauthentic, as we have seen earlier. Even those which reach the level of acceptance do not explicitly prohibit every tax, since the word used in them for tax is the Arabic maks, which has several meanings. In Lisan al Arab (the most respected Arabic dictionary), "maks is defined as money collected from venders in pre-Islamic markets. It is also defined as what is collected by the 'ushr officer. Ibn al 'Arabi says that maks is an added dirham collected by the zakah officer above the due zakah, the collection of which the Prophet (p) prohibits. He mentions the saying 'A maks collector does not enter heaven.' Maks is also defined as the tax collected by the maks officer. Originally, the word maks means collection. Maks also means reduction; maks is a discount of the value of sale."38 Al Baihaqi says, "Maks is reduction. If the officer reduces from the proceeds of zakah, he is called a maks collector."39

Bisa haka, za a iya fahimtar raina ko wulakanta masu karɓar maks a matsayin gargaɗi ga jami'an zakka, domin mai karɓar maks shi ne jami'in zakka marar gaskiya kuma azzalumi, wanda yake karɓar fiye da abin da ya wajaba daga masu biyan zakka, ko kuma yake riƙe wani ɓangare na abin da aka tara, wanda na talakawa ne, don kansa. Wannan fahimta kuma tana samun goyon bayan bayanin wasu masu ruwaitowa game da "masu karɓar ushr" a cikin maganar, cewa su jami'ai ne da suke karɓar sadaka ba bisa ka'ida ba.40 Haka kuma, Abu Daud ya ambaci irin waɗannan maganganu a babin "karɓar sadaka." Wannan fahimta kuma tana samun goyon bayan maganganun da suke yin barazana ga masu karɓar da ba sa adalci a lissafi da karɓar sadaka. (Wasu daga cikin waɗannan maganganun an ambata su a baya a babi na biyu na kashi na huɗu). Irin waɗannan maganganu sun sa wasu daga cikin Sahabbai ba su so su karɓi muƙaman masu karɓar zakka saboda girman nauyin da ke kansa.

Da wuya malaman fiqhu su yi amfani da kalmar Larabci daribah, wanda ke nufin haraji. Amma a rubuce-rubucensu sukan kira harajin yau da kullum da wasu sunaye, kamar "kudin gwamnati," "haqqoqi," "kharaj," ko "rabe-raben kudi." Malaman Hanafiyya, na farko da na baya, sun ambaci haraji, kuma sun bambanta tsakanin harajin gaskiya da na dacewa da harajin zalunci. Ibn 'Abidin ya ce: "Wasu rabe-raben kudi suna da hujja, kamar kudin yin tafkunan ruwa a koguna, na raba ruwa, na ban ruwa, na biyan masu tsaron dare, na ciyar da sojoji, ko na fansar fursunoni, idan hakan ya zama wajibi kuma baitul-mali ba shi da kudi. Amma wasu rabe-raben kudi ba daidai ba ne, kamar da yawa daga cikin wadanda ake karba a zamaninmu." A cikin al-Qunyah, an nakalto Abu Ja'far al-Balkhi yana cewa: "Abin da gwamnatin Musulunci ta sanya wa mutane don biyan bukatun jama'a, haqqi ne na kudi da addini ya wajabta, kamar kharaj. Malamanmu sun ce: 'Abin da gwamnati take karba don biyan bukatun jama'a ya zama wajibi, kamar albashin masu tsaron hanyoyi da gine-gine da mashigar manyan hanyoyi'. Kamar wadannan haraji na gaskiya shi ne abin da ake karba a Khawarizm [wani birnin Musulmi a Tsakiyar Asiya da Rasha ta mamaye] don gyara bakin kogin al-Jihun, da kuma biyan masu tsaron iyaka. Irin wadannan haqqoqi wajibi ne, domin ba zalunci ba ne. Dole ne kowane mutum mai biyan haraji ya biya su. Kada a zargi gwamnati saboda irin wadannan kudade, amma kuma kada a karfafa ta ta wuce abin da ya zama wajibi." Ibn 'Abidin, bayan ya nakalto maganar al-Balkhi a cikin littafinsa Radd al-Muhtar, ya yi sharhi cewa: "Wannan yana aiki ne kawai idan babu isassun kudi a baitul-mali don wadannan bukatu."52

Very seldom do jurists use the Arabic word daribah, which means tax. But in their writings they refer to regular levies using other names. Sometimes they call them "government charges" " duties," "kharaj," or "allotments." Hanafites, both early and later generations, mention taxes and distinguish between just and proper taxes and oppressive ones. Ibn 'Abidin says "Some allotments are justified, such as fees for making water pools on rivers, for distribution of water, for irrigation, to pay night watchmen to finance the aray, or to free captive, when this is needed and the public treasury does not have funds. But some allotments are not right, such as many which are collected in our times." In al Qunyah, Abu Ja'far al Balkhi is quoted as saying, "What is imposed by the Islamic government on people to pay for public interests is a religiously obligated financial due similar to kharaj. Our teachers say, 'What is collected by the government to provide for public interests become obligatory, such as salaries for guards that protect roads and buildings and entrances of highways'. Similar to these just taxes is what is collected in khawarizm [A Muslim city in Russian-occupied Central Asia] to repair the banks of the river al Jihun, and to pay the frontier guard. Such duties are obligatory, since they are not oppressive. Every taxable person must pay them. The government must not be denounced for such levies but must not be encouraged to exceed what is necessary."51 Ibn 'Abidin, after quoting al Balkhi's statement in his Radd al Muhtar, comments, "This only applies when there are no funds sufficient for these purposes in the public treasury."52

Akwai hukunce-hukunce da ra'ayoyi da dama na malamai na fiqhu da suka yi magana kan haraji mara adalci, kamar haka:

Several jurisprudence rulings and opinions deal with unjust taxes, such as the following:

1. Ma'amaloli irin su yarjejeniyar garantin haraji mara adalci halal ne, ta yadda idan wani mai garanti ya biya gwamnati adadin harajin mara adalci, yana da hakkin ya karbi abin da ya biya daga mutumin da aka yi wa garantin. Sai dai wannan ba ya nufin gwamnati tana da hakkin karbar haraji mara adalci daga masu garanti.55

1. Transactions such as a guarantee agreement of unjust taxes are legal, in the sense that if a guarantor had to pay the amount of unjust taxes to the government, he has the right to collect what he paid from the guaranteed person. This does not, however, mean the government has the right to collect unjust taxes from guarantors.55

2. Duk wanda ya dauki nauyin rarraba nauyin irin wadannan haraji na zalunci cikin adalci, Allah zai saka masa, domin barin rarraba nauyin ga hukuma azzalumar yana kaiwa ga rarraba nauyin wadannan haraji cikin matukar zalunci.56

2. Whoever takes responsibility for just distribution of the burden of such unjust levies is rewarded by God, since leaving distribution of the burden up to the oppressive authority leads to very unjust distribution of the burden of these levies.56

3. Yana halatta a yaudari gwamnati game da waɗannan haraji, sai dai idan an san cewa irin wannan yunkuri zai ƙara nauyi ga sauran masu biyan haraji. In haka ne, ya fi kyau a guji yaudara wajen biya.57 Ibn Taimiyyah ya ce, "Idan al'ummomi suka sami haraji daga hukumomi masu zalunci, ko dai a kan kawunan mutane, ko kan dabbobinsu, bishiyoyinsu ko dukiyarsu, ko kuma aka karɓi fiye da kima a zakka ko kharaj ko wasu haraji da Shari'a ba ta halatta ba (kamar harajin sayarwa), to wajibi ne a raba wannan nauyi cikin adalci tsakanin waɗanda aka zalunta. Babu wanda daga cikin mutanen da aka karɓa musu haraji ba bisa ka'ida ba da yake da 'yancin ya jefa rabonsa na nauyin a kan wasu. Wajibi ne su raba nauyin waɗancan haraje-harajen zalunci cikin adalci, kamar dai halal ne, domin dangane da karɓa da biya, ana tilasta mutane biyan haraji na zalunci kamar yadda ake tilasta musu biyan haraji na adalci. Mugunta ta harajin zalunci tana kan waɗanda suke ƙaddamarwa suke kuma karɓa, ba kan masu biya ba. Masu biya a irin wannan hali suna da wajibi su biya rabonsu na nauyin cikin adalci da gaskiya. Babu wanda yake da 'yancin kubuta daga biya idan kubuta din zai jefa nauyin a kan wasu."