Masu arziki a yawancin al'ummomin zamani suna biyan haraji da dama, na ci gaba da kuma wanda ba haka ba, a kudade da sau da yawa sun ninka adadin zakkar da Shari'a ta wajabta sau da dama.

Wealthy individuals in most contemporary societies pay several taxes, progressive and otherwise, at rates very often several times the rates of zakah decreed in Shari'ah.

Waɗannan haraji suna samar da kuɗaɗe don kasafin kuɗin gwamnati da kuma biyan kuɗaɗen gudanar da ƙasa. Babu shakka, da yawa daga cikin fannonin kashe kuɗi na ƙasashen zamani suna kama da waɗanda zakka ke tallafawa, kamar kuɗaɗen shirye-shiryen jin daɗin jama'a da ke taimakon talakawa, nakasassu, da masu bara a kan tituna, ko shirye-shiryen da ke samar da aiki da horo ga marasa aikin yi.

These taxes provide resources for the government's budget and finance the state's expenditures. No doubt, several subjects of the expenditure of contemporary states are similar to zakah deservants, such as funds for welfare programs that help the poor, the disable, and street beggars, or programs which provide job and training for the jobless.

Yawancin gwamnatocin zamani suna da sashe ɗaya ko fiye da haka da ke kula da irin waɗannan al'amuran zamantakewa da jin daɗin jama'a. Saboda haka, tambaya ta taso: shin waɗannan haraji za su isa su biya zakkar da Shari'a ta wajabta? Ko kuwa dole ne masu biyan haraji Musulmi su biya zakka da kansu ko ga ƙungiyoyi, baya ga harajin da suke biya wa gwamnati?

Most contemporary governments have one or more department for such social and welfare matters. Therefore, the question arises, will these taxes make up for the zakah required by Shari'ah? Or must Muslim taxpayers pay zakah individually or to organizations in addition to taxes paid to the government?

Domin amsa wannan tambaya, dole ne mu tuna cewa akwai manyan sharuda guda uku na zakka wadanda idan babu su, zakka ba ta wanzuwa. Su ne:

In order to answer this question, we must remember that there are three essential features of zakah without which. zakah does not exist. These are:

1. Adadin zakkar da Shari'ah ta tsara (kashi 2.5 cikin dari, kashi biyar cikin dari, ko kashi goma cikin dari)

1. The rates as determined in Shari'ah (2.5 percent, five percent, or ten percent)

2. Niyya ta musamman ta cika wata ibada don biyayya ga Allah.

2. The specific intention of fulfilling a worship in obedience to God.

3. Rarrabawa zuwa ga nau'o'i takwas da aka ambata a cikin Alkur'ani.

3. Distribution to the eight categories mentioned in the Qur'an.

Taxes ba su da waɗannan halaye guda uku ba? Ƙimar haraji ba ta bin ƙimar da aka ƙayyade a cikin Shari'ah, waɗanda aka bayyana a cikin wannan bincike. Ƙimar haraji tana fin ƙimar zakkah a kan wasu dukiya, kuma tana ƙasa da ita a kan wasu. Wasu dukiyoyi masu wajabta zakkah ba su da haraji kwata-kwata, yayin da wasu dukiyoyi da kuɗaɗen shiga masu biyan haraji ba su wajaba a biya zakkah a kansu ba a Shari'ah. Duk da haka, ana iya cewa idan ƙimar zakkah ta fi ƙimar haraji, to ya kamata a ce Musulmi mai biyan haraji ya raba bambancin da kansa, kuma idan ƙimar haraji ta fi ta zakkah, to zakkah ta cika. Dangane da niyya kuwa, haraji ba ya buƙatar niyya, amma ana iya cewa Musulmi mai biyan haraji na iya samun niyyar biyan zakkah lokacin da yake biyan harajinsa. Dangane da hali na uku na zakkah kuwa, idan gwamnati ta karɓi zakkah, dole ne ta raba abin da ta tara bisa ga abin da Alƙur'ani ya ƙayyade. Haka kuma, idan gwamnati ce ke karɓar zakkah, dole ne wannan karɓa ta ɗauki sunan zakkah, domin zakkah tana rasa mahimmancinta idan babu sunanta, sifarta da manufarta (watau rarrabawa daidai). Saboda irin waɗannan dalilai, malamai 'yan mazhabar Malik musamman suna cewa idan gwamnati azzaluma ta karɓi zakkah da sunan zakkah da sifarta, biyan ta gare ta yana cika buƙatar Shari'ah ga masu biyan mutum-mutum. Amma haraji da kuɗaɗen da ake karɓa da wasu sunaye, kamar maks da daribah, ba sa maye gurbin zakkah, kuma ba za a iya ƙidaya su a matsayin zakkah ba muddin ba su ɗauki sunan zakkah da sifarta ba, musamman ma domin ana iya raba su zuwa wuraren da Shari'ah ba ta amince da su ba.

Do taxes have these three characteristics? Tax rates do not follow the rates determined in Shari'ah, which are described in this study. Tax rates are more than zakah rates on certain assets and less on others. Some zakatable assets are not taxable at all, while some taxable assets and incomes are not zakatable in Shari'ah. Yet one may argue that when the rate of zakah is more than the tax rate, Muslim taxpayers should be required to distribute the difference individually, and when the tax rate is more than the zakah rate, zakah is covered. As for intention taxes do not require intention, but one can still argue that Muslim taxpayers may have the intention of paying zakah when they pay their taxes. As for the third characteristic of zakah when the state collects zakah it must distribute its proceeds according to Qur'an. Moreover, if the government collects zakah, this collection must take the name of zakah, since zakah loses its essence without its name, form, and purpose (i.e. proper distribution). For such reasons, Malikites specifically argue that if an oppressive government collects zakah in the name and form of zakah, payment to such government fulfills the Shari'ah requirement for individual payers. But levies and taxes collected under other names, such as maks and daribah, do not replace zakah and cannot be counted as zakah as long as they do not carry the name and the form of zakah especially since they may be distributed to areas which are not approved in Shari'ah.

A ƙarshe, dole ne mu fahimci cewa musulmai masu gaskiya a yawancin ƙasashe a yau ana ɗora musu haraji na kuɗi fiye da waɗanda ba musulmai ba, domin musulmai ana bukatar su biya haraji kamar kowa, kuma baya ga haka ana bukatar su biya zakka, ko dai ta hanyar raba ta kai tsaye ko ta hanyar ƙungiyoyin Musulunci.

Lastly, we must realize that sincere Muslims are in most countries today charged more financial dues that non-Muslims, since Muslims are required to pay taxes like everybody else, and in addition are required to pay zakah, either by direct distribution or through Islamic organizations.

Idan ba don akwai gagarumin sabani a cikin al'ummomin Musulmi a yau ba, da wannan tambaya ba za ta taso ba. A gefe guda, akwai Musulmai har yanzu da suke riƙe da ginshiƙan Musulunci, kuma Musulunci shi ne addini na hukuma a yawancin ƙasashen Musulmi. Duk da haka an cire dokar Musulunci daga tsarin shari'a na yawancin ƙasashen Musulmi. Ka ɗauki zakka a matsayin misali. Ko da yake ita ɗaya ce daga cikin ginshiƙan Musulunci, kuma duk da cewa Musulmai da yawa suna aiwatar da ita ta kansu kuma suna son ta zama wani ɓangare na tsarin zamantakewarsu, yawancin ƙasashe ba su da tsarin doka na zakka. A kowane zamani akwai mutane marasa karimci waɗanda ƙaunar tara dukiya ke hana su biyan zakka. Irin waɗannan mutane a da gwamnati takan tilasta su biyan ta, amma yanzu rashin aiwatar da doka da rashin dokar zakka a yawancin ƙasashen Musulmi, ya bar waɗannan attajirai masu rowa ba tare da sun fitar da zakka ba.

The above question would not have arisen if there were not gross contradictions in Muslim societies today. On one hand there are still Muslims who hold to the basics of Islam, and Islam is the official religion in most Muslim countries. Yet Islamic law has been stripped from the legislation system of most Muslim lands. Take zakah as an example. Although it is one of the pillars of Islam, and although many Muslims implement it individually and would like it to be part of their social system, most countries do not have a legal system for zakah. In all eras there are stingy persons whose love of accumulation prevents them from paying zakah. Such people used to be forced to pay it by the government, but now the lack of law enforcement, and the lack of zakah act in most Muslim countries, leaves these miserly wealthy persons unzakated.

Mafi yawa, sauyawa daga dokokin Musulunci zuwa dokokin Yammacin duniya da aka shigo da su sakamakon mulkin mallaka na Yammacin duniya ne, wanda ya mamaye kasashen Musulmi a karni na sha tara da rabin farko na karni na ashirin. Tasirin mulkin mallaka a al'adu da doka ya fi zurfi da hadari ga al'ummar Musulmi fiye da mamayar soji. Bayan dakarun mahara sun janye daga yawancin kasashen Musulmi, sai muka tsinci kanmu da dokokin hukunci wadanda ba na Musulunci ba, inda aka halatta karuwanci, batsa, wuraren shakatawa na dare, zina, da shan giya; da dokokin farar hula wadanda ba na Musulunci ba, inda aka sanya riba da sauran mu'amalar haram su zama halal ta yadda harkokin zamantakewa da tattalin arziki suka koma karkashin baki da 'yan tsiraru. Mun tsinci kanmu da ka'idojin zamantakewa da dokokin kudi inda aka soke zakka aka kakaba haraji baki daya da ba na tsarin Musulunci ba. Abin takaici ma shi ne mulkin mallakar al'adu, wanda ya samo asali daga tasirin mamayar Yammacin duniya ta soji, tattalin arziki da doka a kasashen Musulmi. Sakamakon mulkin mallakar al'adu, muna samun Musulmi "na kasa" ko na suna wadanda ma suke adawa da ra'ayin sake kafa zakka da sauran gyare-gyaren Musulunci, kamar wasu 'yan majalisar dokokin Masar da ake kira Musulmi wadanda suka ki amincewa da shirin sake dawo da dokar zakka, bisa dalilin cewa suna son kasarsu ta zama ta boye ba ta da alaka da addini kamar kasashen Yammacin Turai.

Gwamnatocin Musulunci a yau ana kiransu da su karɓi tsarin Musulunci a dukkan fannoni na tsarin al'umma, musamman su ba zakka muhimmanci sosai, su kuma kafa wata hukuma mai cin gashin kanta don karɓa da raba zakka, rukuni na uku na Musulunci. Wajibi ne a kafa doka mai inganci da cikakken bayani game da zakka, ta yadda za a kawar da biyan haraji sau biyu tare da sauran haraji, kuma masu biyan zakka Musulmai kada a cutar da su ta fuskar kuɗi idan aka kwatanta da 'yan tsiraru wadanda ba Musulmai ba.

Muslim governments today are called upon to adopt the Islamic system in all aspects of societal organization, and especially to give sufficient attention to zakah and establish an autonomous department to collect and distribute zakah, the third pilar of Islam. It is necessary to enact an accurate and detailed law of zakah whereby duality with other taxes is eliminated, and Muslim zakah payers are not disadvantaged financially as compared to non-Muslim minorities.

Ana kuma kiran musulmi daidaikun mutane su biya zakka ga gwamnati, idan gwamnati ta tara ta, idan kuma ba ta tara ba, to ga kungiyoyin da aka kafa don irin wannan manufa, ko aƙalla su biya da kansu, domin wannan ibada ce ta asali a Musulunci.

Muslim individuals are also called upon to pay zakah to the state, if the state collects it, and if not, to organizations established for such purposes, or at least individually, because this is a basic rite of Islam.

Muslim taxpayers may hold the intention that the taxes they pay are wholly or partially in fulfilment of zakah. Among the scholars who gave this opinion at different times is al-Nawawi, who says: "The Shafi'ites agree that levies collected unjustly do not stand in place of 'ushr. But if the government takes such levies in place of 'ushr (zakah on agricultural produce), the scholars have two opinions on whether the obligation of 'ushr is thereby fulfilled or not. The correct view is that such payment fulfils the required 'ushr. If the amount collected by the state is less than the required 'ushr, the difference must be paid by the payers." Although the levies referred to in this statement are not far removed from contemporary taxes, it is important to observe that al-Nawawi says "if such levies are collected in place of zakah," whereas governments today do not intend to collect such taxes in place of zakah, nor do they spend their proceeds on zakah recipients.

We have religious opinions given at different times by renowned scholars that Muslim taxpayers may hold the intention that taxes they pay are wholly or partially in fulfillment of zakah. Among them is al Nawawi, who says, "Shafi'ites agree that levies collected unjustly do not stand in place of 'ushr. But if the government takes such levies in place of 'ushr (zakah on agriculture) scholars have two opinions on whether the obligation of 'ushr is thus fulfilled or not. The correct one is that such payment fulfills the required 'ushr. If the amount collected by the state is less than the required 'ushr the difference must be paid by the payers."1 Although levies referred to in this statement are not far-removed from contemporary taxes, it is important to observe that al Nawawi says "If such levies are collected in place of zakah," while governments today do not have in mind to collect such taxes in place of zakah nor to they expend their proceeds on zakah deservants.

Wahabi wa wani marubuci Hanbali ya ce, "An tambayi Ahmad game da wata ƙasa inda gwamnati ke karɓar rabin amfanin mutum. Ya amsa, 'Wannan zalunci ne. Gwamnati ba ta da irin wannan haƙƙi.' Sai aka tambaye shi ko mai biyan ya raba zakka a kan sauran rabin. Ya amsa, abin da ya biya wa gwamnati yana cika zakkar da ta wajaba.' Idan mai dukiya ya yi niyya haka."2 An nakalto Ibn Taimiyya yana cewa, "Haraji da gwamnati ke karɓa da sunan maks (haraji) za a iya bayar da shi da niyyar biyan zakka, kuma zakkar da ta wajaba ta cika ta haka, ko da yake irin waɗannan biyan ba sa zama a siffar zakka."3 Wannan nakalto daga Ibn Taimiyya yana da alama yana karo da maganarsa a cikin al-Fatawa, "Abin da masu mulki ke karɓa da sunayen da ba na zakka ba ba za a iya ƙidaya shi a matsayin biyan zakka ba."4 Ina mamakin wane daga cikin waɗannan nakalto biyu ne daidai, ko menene ra'ayin ƙarshe na Ibn Taimiyya?

Similarly, a Hanbalite writer says, "Ahmad was asked about a land in which the government takes half of one's produce. He answered, 'that is unjust. The government does not have such a right.' Then he was asked whether the payer must distribute zakah on the other half. He answered, what is paid the government fulfills the obligated zakah.' If the owner makes his intention likewise."2 Ibn Taimiyah is quoted to have said, "levies taken by the government in the name of maks (taxes) can be given with the intention of paying zakah and obligated zakah is thus fulfilled, although such payments do not take the form of zakah."3 This quote from Ibn Taimiyah seems to contradict his statement in al Fatawa, "What is collected by rulers in names other than that of zakah cannot be counted as zakah payment."4 I wonder which of these two quotes is the correct one, or what was the final opinion of Ibn Taimiyah?

Yawancin malamai ba sa amincewa da niyyar biyan zakka lokacin biyan haraji, kuma suna matuƙar adawa da ra'ayoyin da ke halatta hakan. Ibn Hajar al-Haitami, wanda ɗan mazhabar Shafi'i ne, ya ce a cikin littafinsa al-Zawajir: "Wasu 'yan kasuwa masu cin hanci sun yi tunanin cewa harajin maks da suke biya ana iya lissafa shi a matsayin zakka idan suka yi niyyar biyan zakka. Wannan ra'ayi ba shi da tushe. Ƙarya ne kuma kuskure ne bisa ga mazhabar Shafi'i." Gwamnati, idan take karɓar haraji, ba ta niyyar ɗaukar waɗannan harajin a matsayin zakka, kuma ba ta karɓar zakka bisa ka'idar Shari'a, ko ta fuskar ƙimar kuɗi ko kuma dukiyoyin da ake wajabta zakka a kansu. Gwamnati tana ƙayyade waɗannan harajin ne da iƙirarin cewa kuɗin nasu ya zama dole a kashe shi a kan sojoji da muradun jama'a na Musulmi. Ba na so in tattauna wannan a yanzu, amma tunda harajin halal ne kuma sharuɗɗansa sun cika, waɗannan harajin sun bambanta da zakka, kuma ba za a ɗauke su zakka ba, domin ma ba su ɗauke da sunanta ba. Wasu 'yan kasuwa sun gaya mini cewa suna yin niyyar biyan zakka lokacin da suke ba masu karɓar haraji wannan maks, kuma idan waɗannan masu karɓa suka ba da shi ga waɗanda ba su cancanci zakka ba, matsalar tasu ce.

The majority of scholars do not approve of intending zakah payment when taxes are paid, and come down hard against opinions that allow it. Ibn Hajar al Haitami, a Shafi'ite, says in his al Zawajir, Some corrupt merchants think the maks they pay can be counted as zakah if they make the intention of paying zakah. This is an unfounded notion. It is false and incorrect according to the Shafi'ite school. The government -- when it collects taxes -- does not intend to consider these taxes zakah, nor do they collect zakah according to Shari'ah, regarding both rates and zakatable assets. The government levies these taxes with the claim that their proceeds need to be spent on the army and public interests of Muslims, which I do not want to argue at this point, but given that taxes are legitimate and their proper conditions are fulfilled, these taxes are different from zakah and must not be considered zakah for they do not even carry its name. Some merchants tell me that they make intention of paying zakah when they give this maks to collectors, and if these collectors give it to non zakah deservants, it is their problem.

Wannan ra'ayi ma karya ne. Masu karɓar haraji (maks) ba yawanci sun cancanci zakka ba. Dukansu masu arziki ne ko masu iko, kuma suna iya samun abin rayuwa. Da wace falala za a iya ba irin waɗannan mutane zakka? Son kai na 'yan kasuwa yana makantar da su, har ba sa iya bambanta gaskiya da ƙarya. Abin da suke so kawai shi ne su kuɓutar da kansu daga biyan zakkar da ta wajaba, tun da ana tilasta musu biyan waɗannan haraji ko ta yaya. Ya kamata su fahimci cewa zakkar da Allah ya wajabta ba ta cika da biyan haraji ba, ko da kuwa tare da munanan niyyoyinsu. Game da harajin zalunci kuwa, masu biyan irin waɗannan haraji Allah yana ba su lada gwargwadon yadda aka zalunce su. Malaman musulunci suna ɗaukar masu karɓar maks a matsayin barayi ko 'yan fashi da makami. Lalle ma suna iya zama mafi muni fiye da haka. A bayyane yake cewa kuɗin da 'yan fashi da makami suka tara ba za a iya ɗaukar sa zakka ga wanda aka kwace masa ba. Malamai sun sha gargadin Musulmi masu biyan haraji cewa yin niyyar biyan zakka lokacin da suka biya haraji ga masu karɓar maks ba daidai ba ne kuma ba shi da ma'ana. Malamai suna ɗaukar waɗanda suke yin haka a matsayin jahilai.5