Wannan haƙƙi ne na Musulmi da ake karɓa daga mutanen Zimmah (Zimmawa) da kayayyakin cinikinsu, da kuma daga mutanen ƙasar yaƙi (Dar ul-Harb) waɗanda ke ratsawa ta iyakokin Daular Khalifanci. Wanda ke da alhakin karɓarsa ana kiransa da Al-'Ashir.

This is the right of Muslims taken from the people of Zimmah (Zimmis) and their trading goods, and from the people of the land of war (Dar ul-Harb) who are crossing through the frontiers of the Khilafah State. The one who is in charge of collecting it is known as Al- ‘Ashir.

Ana karɓar Maks duk da cewa akwai hadísai da yawa waɗanda ke yin Allah-wadai da haraji (Maks) kuma suna tsananta a kan mai karɓarsa, kamar abin da Uqba b. Amir ya ruwaito cewa ya ji Manzon Allah ﷺ yana cewa: “Mai karɓar haraji ba zai shiga Aljanna ba.” Irin wannan haraji shi ne kuɗin da ake karɓa daga 'yan kasuwa idan sun ƙetare iyakokin Ƙasa. Haka kuma Kareez b. Sulaiman ya ruwaito, ya ce: “'Umar b. Abdul Aziz ya rubuta wa Abdullah b. Awf al-Qari cewa ya tafi zuwa gidan da aka sani da gidan haraji a Rafah ya rushe shi, sannan ya ɗauke shi zuwa teku ya warwatsa shi. Haka kuma ya rubuta wa Ady b. Arta'a ya janye fansa, abinci da haraji daga mutane, domin ba haraji ba ne face raguwa (ga dukiyar mutane), wanda game da shi Allah (swt) ya ce:

The Maks is taken despite the fact that there are many Ahadith which censure taxes (The maks) and are harsh against its collector, such as what was narrated by Uqba b. Amir that he heard the Messenger of Allah (saw) saying: “The tax-collector will not enter Paradise.” Such tax is the funds taken from merchants when they cross the State frontiers. It was also narrated by Kareez b. Sulaiman, who said: “‘Umar b. Abdul Aziz wrote to Abdullah b. Awf al-Qari that he should travel to the house known as the house of tax in Rafah and demolish it, then carry it to the sea and scatter it. He also wrote to Ady b. Arta’a to waive ransom, food and taxes from the people for they are not taxes but reduction (of the people’s properties) about which Allah (swt) said:

"Kada ku hana mutane abin da ya zama hakkinsu, kuma kada ku aikata barna a cikin ƙasa." [Hud: 85]

“Do not withhold from the people the things that are their due nor commit evil in the land” [Hud: 85]

Duk wanda ya zo maka da sadaka, to ka karɓe ta daga gare shi, wanda kuma bai zo maka ba, to Allah (SWT) zai yi masa hisabi.

So whoever comes to you with charity accept it from him, and he who doesn’t come to you then Allah (swt) will account him.

Duk wadannan Hadisai da rahotanni suna yin Allah-wadai da Maks, kuma suna da tsauri da kakkausan hukunci a kan mai karbarta, wanda hakan ke nuna haramcin karbarsa.

All these Ahadith and reports censure the Maks, and are severe and harsh against its collector which indicates the illegality of collecting it.

Akwai kuma wasu rahotanni da ke bayyana cewa ba a karɓar Ushr daga Musulmai ko daga kayan kasuwancin Zimmawa idan suka kai su ta kan iyakoki, sai dai daga 'yan kasuwar Dar ul-Harb kawai, kamar abin da AbdurRahman bin Ma'qil ya ruwaito cewa ya ce: "Na tambayi Ziyad bin Hudayr: 'Daga wa kuka karɓi Ushr?' Ya ce: 'Ba mu karɓi Ushr daga Musulmai ko daga Mu'ahid (wanda ke ƙarƙashin yarjejeniya ba).' Na ce: 'To daga wa kuka karɓa?' Ya ce: 'Daga 'yan kasuwar harbi, kamar yadda suke biyan haraji a kanmu idan mun isa ƙasashensu.'" Haka kuma Amru bin Dinar ya ruwaito cewa: "Muslim bin Misbah ya sanar da ni cewa ya tambayi Ibn 'Umar: 'Ka sani ko 'Umar ya karɓi Ushr daga Musulmai?' Ya ce: 'A'a, ban sani ba haka.'" Waɗannan rahotanni sun bayyana cewa ba a karɓar Ushr daga Musulmai ko Zimmawa, sai dai daga Harbawa kawai, a matsayin ramuwa.

There also came other reports that clarify that the tithe (Ushr) is not taken from Muslims or the trading goods of the Zimmis when they carry them across the frontiers, but only from businessmen of the traders of Dar ul-Harb such as what was narrated by AbdurRahman bin Ma’qil who said “I asked Ziyad bin Hudayr ‘from whom did you collect Ushr?’ He said: ‘We did not take ushr from Muslims or a Mu’ahid (under covenant).’ I said: “From whom then did you take Ushr?” He said: ‘The merchants of harb just as they used to tax us when we reached their lands.” And Amru bin Dinar narrated: ‘Muslim bin Misbah informed me that he asked ibn ‘Umar: ‘Do you know if ‘Umar took Ushr from Muslims?’ He said: ‘No, I do not know that.’ These reports clarify that Ushr was not taken from Muslims or Zimmis but only from Harbis as a reciprocal measure.

Amma, akwai wasu rahotanni da ke nuna cewa ‘Umar ibn Al-Khattab da khalifofin da suka zo bayansa, wato Uthman, Ali da ‘Umar bin Abdul Aziz, suna karɓar Ushr daga kayan kasuwanci da ke ratsa iyakokin Ƙasa. Suna karɓar kashi ɗaya bisa huɗu (2.5%) daga ‘yan kasuwar Musulmi, rabin kashi goma (5%) daga Zimmis, da kashi goma (10%) daga ‘yan kasuwar Harbi. Wani rahoto daga Ziyad bin Hudayr ya ce: “‘Umar ibn Al-Khattab ya naɗa ni a kan karɓar kashi goma, ya kuma umarce ni da in karɓi kashi ɗaya bisa huɗu daga ‘yan kasuwar Musulmi.” A wani rahoton kuma ya ce: “‘Umar ibn Al-Khattab ya umarce ni da in karɓi kashi goma daga Kiristocin Bani Taghlib, da rabin kashi goma daga Kiristocin Ahl ul-Kitab (mutanen Littafi).” A cikin rahoton da aka ambata a baya daga Abdur Rahman bin Ma’qil daga Ziyad bin Hudayr, ya ce yana karɓar kashi goma daga ‘yan kasuwar Harbi. Daga As-Saib bin Yazid, ya ce: “An naɗa ni a kan kasuwar Madinah a zamanin ‘Umar. Ya ce: ‘Mun kasance muna karɓar kashi goma daga Nabateans.’” Abdullah bin ‘Umar ya ruwaito: “‘Umar yana karɓar rabin kashi goma daga mai da alkama, domin ya ƙara yawan kayan da ake kawo Madinah (don ƙarfafa Nabateans su kawo mai da alkama Madinah), kuma ya karɓi kashi goma daga kayan lambu.” Zareeq bin Hayyan al-Damashqi, wanda ke da alhakin wucewar Masar, ya ruwaito cewa ‘Umar bin Abdul Aziz ya rubuta masa: ‘Ka karɓi Dinari ɗaya daga cikin kowane ashirin daga duk wanda ya wuce daga Zimmis, daga kayan cinikin dukiyarsu da suke yawo da su. Ka yi amfani da wannan lissafi ga abin da ya gaza (da Dinari 20) har sai ya kai Dinari goma, kuma kada ka karɓi komai idan ya ragu da kashi ɗaya bisa uku na Dinari.’

However, there are other reports which indicate that ‘Umar ibn Al-Khattab and the Khulafa’a after him, Uthman, Ali and ‘Umar bin Abdul Aziz, used to take Ushr from merchandise crossing the State frontiers. They used to take quarter-tithe (2.5%) from Muslim merchants, half-tithe (5%) from Zimmis and the tithe (10%) from Harbi merchants. A report from Ziyad bin Hudayr states: “‘Umar ibn Al-Khattab appointed me over the tithe and commanded me to take quarter-tithe from Muslim merchants.” And in another report he said: “Umar ibn Al-Khattab commanded me to take the tithe from the Christians of Bani Taghlib and half-tithe from the Christians of Ahl ul-Kitab (people of the Book).” In the previous mentioned narration of Abdur Rahman bin Ma’qil from Ziyad bin Hudayr, he said that he used to take tithe from Harbi merchants. From As-Saib bin Yazid, he said: “I was appointed over the market of Madinah in the time of ‘Umar. He said: ‘We used to take the tithe from the Nabateans.’” Abdullah bin ‘Umar narrated: “‘Umar used to take half-tithe from oil and wheat so as to increase their load into Madinah (in order to encourage the Nabateans to bring oil and wheat to Madinah) and he took tithe from vegetables.” Zareeq bin Hayyan al-Damashqi who was responsible about the passage of Egypt narrated that ‘Umar bin Abdul Aziz wrote to him: ‘Take one Dinar out of every twenty from whoever passes from the Zimmis from the trading goods of their wealth which they circulate. Use this calculation for whatever is less (than 20 Dinars) until it reaches ten Dinars, and don’t take anything when it decreases by a third of a Dinar.’.

Rahotannin sun bayyana a fili cewa Umar da halifofin da suka zo bayansa suna karɓar rabin ushr (kwata ɗaya cikin goma) daga kayan kasuwancin 'yan kasuwar Musulmi da ke ketare iyaka, rabin ushr daga 'yan kasuwar Zimmi, sannan ushr cikakke daga 'yan kasuwar Harbi. Sahabbai sun shaida hakan tare da yardarsu, wanda hakan ya tabbatar da ijma'insu a kan halascin karɓarsa. Haka kuma Umar bin Abdul Aziz, wanda ya umarci Ady bin Arta'a da ya daina karɓar haraji daga jama'a, kuma ya umarci Abdullah bin Awf al-Qari da ya rushe gidan haraji a Rafah, ya umarci gwamnansa a Masar, Zareeq bin Hayyan al-Damashqi, da ya karɓi rabin ushr daga Zimmawa. Bugu da ƙari, Ziyad bin Hudayr ya ruwaito cewa: "Ba mu karɓi ushr daga Musulmi ko Mu'ahidai (mutanen da ke ƙarƙashin yarjejeniya) ba." Wasu ruwayoyi kuma sun ce: "Umar ya umarce shi da ya karɓi kwata ɗaya cikin goma daga Musulmi, rabin ushr kuma daga Zimmawa." Waɗannan hadisai da rahotanni suna kama da sabani da hadisan da suka gabata waɗanda ke yin Allah-wadai da maks (haraji) da tsananin azaba ga mai karɓarsa, da kuma waɗanda ke cewa Umar da Ziyad ba su karɓi haraji daga Musulmi ko Zimmawa ba.

The reports are explicit that ‘Umar and the Khulafa’a after him, used to take quarter-tithe from the merchandise of Muslim merchants crossing the frontier, half-tithe from Zhimmi merchants and the tithe from Harbi merchants. This was witnessed by the Sahabah with their consent, confirming their Ijma’a on the permissibility of taking it. Also ‘Umar bin Abdul Aziz, who commanded Ady bin Arta’a to stop taking taxes from the people and Abdullah bin Awf al-Qari to destroy the house of tax in Rafah, commanded his governor in Egypt, Zareeq bin Hayyan al-Damashqi to take half-tithe from the Zimmis; In addition Ziyad bin Hudayr narrated: “We did not take Ushr from Muslims or Mu’ahids (people under covenant)” Other narrations state: “‘Umar commanded him to take quarter-tithe from Muslims and halftithe from Zimmis.” These Ahadith and reports appear to contradict the previous Ahadith which censure the Maks with harshness and severity against its collector, and also those which say that ‘Umar and Ziyad did not tax Muslims or Zimmis.

Bayan cikakken nazari ga dukkan waɗannan Hadisai da rahotanni kan wannan batu, babu wani sabani a tsakaninsu ko kaɗan. Maks din da aka yi tsawa mai tsanani a kansa ga mai karɓar haraji yana nufin kawai kuɗin da aka karɓa daga Musulmi ba bisa haƙƙi ba (watau ba bisa doka ba), kamar karɓar ushr daga gare su ko karɓar fiye da kwata-ushr daga 'yan kasuwarsu masu ketare iyaka. Ushr ba wajibi ba ne a kan Musulmi, kuma babu abin da ake sanyawa a kan kayan cinikinsu sai Zakat, wato kwata-ushr (kashi 2.5%). Wannan ba Maks ba ne, kuma ba ushr ba ne. Wannan ya bayyana ma'anar Hadisan Ibn 'Umar da Ziyad bin Hudayr a cikin faɗinsu cewa 'Umar bai karɓi ushr daga gare su ba; a maimakon haka ya karɓi Zakat daga gare su, kuma adadinta kwata-ushr ne ba ushr ba (kashi 2.5%).

Close scrutiny of all these Ahadith and reports on this issue shows that there is no contradiction between them whatsoever. The Mak which is censured with harshness against the collector refer only to money taken without right (i.e. illegitimately) from Muslims such as taking the tithe from them or taking more than a quarter-tithe from their merchants crossing the frontier. Ushur are not obliged upon the Muslims, nor is anything imposed upon their trading merchandise except Zakat, which is a quarter-tithe (2.5%). This is neither a Maks nor a tithe (Ushr). This clarifies the meaning of the Ahadith of ibn ‘Umar and Ziyad bin Hudayr in saying that ‘Umar did not take the tithe; instead he took Zakat from them and its amount was quarter-tithe not the tithe (2.5%).

Game da Zimmawa, ba a karɓar ushri daga gare su ba; abin da ake karɓa daga gare su rabin ushri ne kawai. Rabin ushrin da ake karɓa daga gare su yana cikin sharuɗɗan yarjejeniyar zaman lafiya (Sulh) da aka ƙulla da su a zamanin ‘Umar ibn Al-Khattab, lokacin da aka ci Iraƙi, Ash-Sham da Masar. Saboda haka, Maks wanda aka haramta, kuma mai karɓarsa ana tsawatar masa sosai, shi ne abin da ake karɓa ba bisa ƙa'ida ba daga Musulmi, Zimmawa ko Harbawa, ko an karɓi fiye da adadin da aka tsara ko kuma fiye da abin da ake karɓa daga 'yan kasuwar Musulmi idan sun shiga ƙasashensu.

As for Zimmis, the tithe was not taken from them, the amount taken was only half-tithe. The half-tithe taken from them was a condition of the peace agreements (Sulh) contracted with them at the time of ‘Umar ibn Al-Khattab when Iraq, Ash-Sham and Egypt were conquered. Thus, the Maks which is prohibited and its collector harshly rebuked is that which is taken illegitimately from Muslims, Zimmis or Harbis, irrespective of whether more than the stipulated amount is taken or is greater than that taken from Muslim merchants when they visit their lands.

Some reports remove this apparent contradiction. Abu Ubaid, in the book of al-Amwal, cited a Marfu’ Hadith when he mentioned the taxman (Al- ’Ashir) which stated: “He is the one who takes the Sadaqah illegitimately.” Abu Ubaid translated this and said: “If he takes more than the original Zakat then he has taken it illegitimately.” Then he continued to say: “Similarly what is understood from the Hadith of ibn ‘Umar when he was asked: ‘Do you know if ‘Umar took Ushr from Muslims?’ He said: ‘No, I do not know of this.’ We consider that he means taking more than the original Zakat but did not mean the Zakat, for how could ibn ‘Umar deny this? ‘Umar and other Khulafa’a took it when they distributed the grants and it was ibn ‘Umar’s opinion to give it to them.” He then said: “Similar is the Hadith of Ziyad bin Hudayr when he said: ‘We did not take Ushr from a Muslim or Mu’ahid.’ What he meant was that we used to take quarter-tithe from Muslims and halftithe from Zimmis as mentioned explicitly in other reports narrated by him.” Abu Ubaid mentioned that collecting from Zimmis was ambiguous to him as they were not Muslims from whom Sadaqah is taken nor Harbis such that it is taken from them as they take from Muslims. He went on to say: “Until I contemplated the Hadith and found that ‘Umar contracted peace with them upon this, apart from Jizya on their heads and Kharaj on the land.” This is similar to what came in the narration of Qatada from Abu Majliz when ‘Umar sent Uthman bin Haneef to Iraq in a long Hadith: “And he imposed on the money of the Zimmis in which they trade with, one dirham in every twenty and Jizya on their heads.” He continued: “I deem the collecting from their merchants is in the origin of the peace treaty so it is a right today for the Muslims.” Similarly Malik bin Anas used to say: “They were covenanted to settle in their lands, so every time they cross it for trade they should be taxed.” Ta haka ya bayyana cewa babu wani sabani a nan, kuma harajin (Maks) da ake zargi shi ne karbar dukiya ba bisa ka'ida ba.

Some reports remove this apparent contradiction. Abu Ubaid, in the book of al-Amwal, cited a Marfu’ Hadith when he mentioned the taxman (Al- ’Ashir) which stated: “He is the one who takes the Sadaqah illegitimately.” Abu Ubaid translated this and said: “If he takes more than the original Zakat then he has taken it illegitimately.” Then he continued to say: “Similarly what is understood from the Hadith of ibn ‘Umar when he was asked: ‘Do you know if ‘Umar took Ushr from Muslims?’ He said: ‘No, I do not know of this.’ We consider that he means taking more than the original Zakat but did not mean the Zakat, for how could ibn ‘Umar deny this? ‘Umar and other Khulafa’a took it when they distributed the grants and it was ibn ‘Umar’s opinion to give it to them.” He then said: “Similar is the Hadith of Ziyad bin Hudayr when he said: ‘We did not take Ushr from a Muslim or Mu’ahid.’ What he meant was that we used to take quarter-tithe from Muslims and halftithe from Zimmis as mentioned explicitly in other reports narrated by him.” Abu Ubaid mentioned that collecting from Zimmis was ambiguous to him as they were not Muslims from whom Sadaqah is taken nor Harbis such that it is taken from them as they take from Muslims. He went on to say: “Until I contemplated the Hadith and found that ‘Umar contracted peace with them upon this, apart from Jizya on their heads and Kharaj on the land.” This is similar to what came in the narration of Qatada from Abu Majliz when ‘Umar sent Uthman bin Haneef to Iraq in a long Hadith: “And he imposed on the money of the Zimmis in which they trade with, one dirham in every twenty and Jizya on their heads.” He continued: “I deem the collecting from their merchants is in the origin of the peace treaty so it is a right today for the Muslims.” Similarly Malik bin Anas used to say: “They were covenanted to settle in their lands, so every time they cross it for trade they should be taxed.” Thus it becomes clear that there is no contradiction and the tax (Maks) that is censured is the collection of property illegitimately.

Ana karɓar kashi ɗaya cikin arba'in (kashi 2.5%) a matsayin Zakka daga kayan ciniki na 'yan kasuwa Musulmi da ke ketare iyakar Jiha, domin Zakkar kayan ciniki daidai take da Zakkar kuɗi, don ana auna kayan ciniki da shi. Zakkar kuɗi wadda ta wajaba kashi ɗaya cikin arba'in ne (kashi 2.5%), saboda haka Zakkar kayan ciniki ma haka take. Ba a ƙara ta ba, kuma ba a rage ta ba, domin haƙƙi ne a cikin dukiyar Musulmi wanda Allah (SWT) ya wajabta a bayar da shi ga rukunin mutane takwas a matsayin Zakka da tsarkakewa. Ana sanya ta a cikin ɓangaren Sadaka, a kuma kashe ta ga waɗanda aka lissafa a cikin Aya.

A quarter-tithe is taken from the merchandise of Muslim merchants crossing the State frontier as Zakat, as Zakat on trade merchandise is the same as Zakat on currency, for merchandise is evaluated by it. The obligatory Zakat on currency is quarter-tithe (2.5%), so the Zakat on trade merchandise is the same. It should neither be increased nor decreased as it is a right on the Muslim’s wealth which Allah (swt) obliged to be given to the eight categories as Zakat and purification. It is placed in the department of Sadaqah and spent amongst those listed in the Ayah.

Ana cire rabin ushri (5%) daga kayan cinikin 'yan kasuwa na Zimmi idan sun ketare iyakokin kasa, bisa ga yarjejeniyar zaman lafiya da yarjejeniyoyin da aka kulla da su a zamanin 'Umar ibn Al-Khattab. A yau, idan aka kulla sabbin yarjejeniyoyi da mutanen Littafi ko wasu, wajen tantance adadin da ake karba daga kayayyakin da suke ketare iyakokin Jiha, ko ya kasance ushri (10%), ko kashi ɗaya bisa uku, ko kashi ɗaya bisa huɗu, ko rabin kaya, ko fiye ko ƙasa da haka, to wajibi ne a bi abin da aka amince da shi.

Half-tithe (5%) is taken from the merchandise of Zimmi merchants when they cross the frontiers according to the peace treaty and agreements contracted with them at the time of ‘Umar ibn Al-Khattab. Today, if new agreements are contracted with the people of the Book or others, determining the amount taken from the goods with which they cross the State’s frontiers whether this is at the tithe (10%), one-third, one-quarter, one half, or more or less than that, then it is obligatory to conform to what is agreed upon.

Ushr (10%) ana karbar sa daga kayan 'yan kasuwa Harbi idan sun ketare iyakoki. Wannan adadi an ƙayyade shi ne bisa abin da ake karɓa daga 'yan kasuwa da masu sana'a Musulmi, a matsayin musayar daidaito. Ushr ya kasance adadin da Harbawa ke karɓa daga 'yan kasuwar Musulmi da ke ratsa ƙasashensu a zamanin 'Umar da Khulafa'u bayansa, don haka aka karɓi ushr daga Harbawa a matsayin ramuwa. Daga Ziyad bin Hudayr, ya ce: "Ni ne mutum na farko da 'Umar ibn Al-Khattab ya aika don karɓar ushr. Ya umarce ni da cewa kada in bincika kowa, kuma in karɓi dirhami ɗaya daga cikin kowane arba'in daga duk wanda ya wuce cikin Musulmi, ɗaya daga cikin ashirin daga Zimmawa, da ushr daga waɗanda ba su da yarjejeniya." Daga Anas bin Malik, ya ce: "'Umar ibn Al-Khattab ya aike ni don karɓar Ushr. Ya ba ni umarni in karɓi rubu'in ushr daga abin da Musulmi ke motsawa da shi na kayansu, rabin ushr daga Zimmawa, da ushr daga Harbawa."

Tithe (10%) is taken from the goods of Harbi merchants when they cross the frontiers. This amount is determined by what is taken from Muslim traders and merchants in a reciprocal arrangement. The tithe was the amount taken by Harbis from Muslim merchants crossing their lands at the time of ‘Umar and the Khulafa’a after him, so tithe was taken from the Harbis in reciprocation. From Ziyad bin Hudayr, he said: “I was the first person sent by ‘Umar ibn Al-Khattab to collect tithe. He said: ‘He commanded me that I should not search anyone and to take one Dirham out of every forty from whoever passes among the Muslims, one out of twenty from Zimmis and the tithe from those without a covenant.’” From Anas bin Malik, he said: “‘Umar ibn Al-Khattab sent me to collect Ushr. He gave me a decree to take quartertithe from what Muslims moved with of their merchandise, half-tithe from Zimmis and the tithe from Harbis.”.

Abu Musa al-Ash'ari ya rubuta wa 'Umar yana cewa: "'Yan kasuwar Musulmi suna zuwa ƙasar yaƙi, sai su karɓi haraji daga gare su." Sai 'Umar ya rubuta masa: "Ka karɓi daga gare su abin da suke karɓa daga 'yan kasuwar Musulmi." Mutanen Manbaj sun rubuta wa 'Umar suna cewa: "Ka ba mu izinin shiga ƙasarka a matsayin 'yan kasuwa, kuma za ka iya sanya mana haraji." Sai 'Umar ya tuntuɓi sahabban Manzon Allah ﷺ game da wannan, sai suka shawarce shi ya karɓi tayin nasu ya sanya musu haraji. Don haka, adadin da aka karɓa daga Harbawa ya yi daidai da adadin da suke karɓa daga 'yan kasuwar Musulmi. Idan an kulla sabbin yarjejeniyoyi a yau, wajibi ne a takaita adadin da ake karɓa daga 'yan kasuwa da masu sana'a Harbawa bisa ga adadin harajin da Harbawa ke karɓa daga 'yan kasuwar Musulmi.

Abu Musa al-Ash’ari wrote to ‘Umar saying: “The Muslim merchants go to the land of war and they take tithe from them. He said: ‘’Umar wrote to him: Take from them the same as they take from Muslim merchants.’” The people of Manbaj wrote to ‘Umar: “Allow us to enter your land as merchants and you can tax us. He said: ‘’Umar consulted the companions of the Messenger of Allah (saw) about this and they advised him to accept their offer and tax them.’” Thus the amount that was taken from Harbis was equivalent to the amount they took from Muslim merchants. If new agreements are contracted today it is necessary to restrict the amount taken from Harbi merchants and traders in accordance with the amount taxed by the Harbis on Muslim traders.

Harajin da ake karɓa daga 'yan kasuwa na Zimmi da Harbi ganima ce ga Musulmi. Za a sanya shi a cikin sashen ganima da Kharaj, kuma a kashe shi kamar yadda ake kashe kuɗin Jizya da Kharaj.

Taxes taken from Zimmi and Harbi merchants is booty for Muslims. It is to be placed in the department of booty and Kharaj and to be spent like the expenditure of Jizya and Kharaj.

Adadin da ake karɓa daga 'yan kasuwa na Zimmi da na Harbi an bar shi ga Khalifah. Yana iya ƙarawa ko rage shi bisa ga yarjejeniyar zaman lafiya da aka riga aka ƙulla ko waɗanda za a ƙulla. Haka kuma yana iya yin mu'amala daidai da yadda ake mu'amala da 'yan kasuwa Musulmi, bisa ga maslahar Musulunci da yaɗa da'wah. Abdullah bin 'Umar ya ruwaito cewa "'Umar yana karɓar rabin ushr (5%) daga mai da alkama domin ya ƙara yawan kayansu zuwa Madina, kuma yana karɓar ushr daga kayan lambu (wake, fis, da lentil)."

The amount taken from Zimmi and Harbi merchants is delegated to the Khalifah. He may increase or decrease it according to the peace agreements either already contracted or to be contracted. He may also act reciprocally to how Muslim merchants are treated in accordance to the interest of the Muslims and the conveying of the Da’wah. Abdullah bin ‘Umar narrated that “‘Umar used to take half-tithe (5%) from oil and wheat so as to increase their load into Madinah and took the tithe from vegetables (peas, beans, lentils).”.

Daga Abin da ake karɓar 'Ushr (Zakkar Amfanin Gona) da Lokacin Karɓarsa

From What is the ‘Ushr (Tithe) Taken and When.

'Ushr ana karbarsa daga dukkan nau'ikan dukiyoyin kasuwanci, ko menene irinsu, ko kayayyaki ne, ko dabbobi, ko amfanin gona, ko 'ya'yan itace. Ba a karbarsa daga dukiyoyin da ba na kasuwanci ba, don haka ba a karbarsa daga tufafin mutum, ko kayan aikinsa, ko kayan amfanin kansa, ko abincinsa. Idan wani ya yi ikirarin cewa kayayyakin da yake dauke da su ba na kasuwanci ba ne, alhali irin wadannan kayayyaki na kasuwanci ne, to ba za a karbi ikirarinsa ba sai da hujja da za ta goyi bayan da'awarsa.

‘Ushr is taken from all types of trading properties, whatever their type, whether goods, animals, crops or fruits. It is not taken from non-trading properties, so it is not taken from a person’s clothes, his tools, personal articles or food. If anyone claims that the commodities he is carrying are not for trade, where similar commodities are for trade, then his claim will not be accepted except with proof supporting his claim.

Ba a karɓar 'ushr daga 'yan kasuwa na Zimmi ko Harbi sai dai daga kayan da suke ketarewa ta kan iyakoki. Ba a karɓarsa daga kayan kasuwancin Zimmawa ko Harbawa a cikin ƙasa (cikin Dawla) sai dai idan an bayyana hakan a cikin yarjejeniyar zaman lafiya ko ta kasuwanci da sauran ƙasashe. Wannan saboda ba a wajabta musu Zakka ba, kuma babu wani abu da ake wajabtawa Zimmawa a cikin Dawla sai Jizya a kawunansu da Kharaj a filayensu, ko abin da aka bayyana a yarjejeniyar zaman lafiya da su kamar ciyar da sojoji ko karɓar baƙi Musulmi, kamar yarjejeniyar da aka yi a zamanin ‘Umar. Dangane da Harbawa kuwa, wajibi ne a yi mu'amala da su bisa ƙa'ida ta musaya da kuma bisa ga nassosin yarjejeniyoyi da sharuɗɗan da ke ba su damar shiga Dar ul-Islam. Idan waɗannan sun halatta karɓar wani abu daga kayan da suke ciki a cikin ƙasa, sai a karɓa. Idan ba haka ba, to ba a karɓar komai daga gare su. Dangane da Musulmi kuwa, ana wajabta Zakka a kan dukiyoyinsu da kayayyakin kasuwancinsu.

‘Ushr is not taken from Zimmi or Harbi traders except from goods crossing the frontiers. It is not taken from trading goods of Zimmis or Harbis internally (within the State) unless stated in the peace or trading agreements with other states. This is so because there is no Zakat upon them, nor is anything obliged upon Zimmis within the State except Jizya on their heads and Kharaj on their lands, or what was stated in the peace treaties with them such as their feeding the army or showing hospitality to Muslims, as in the contractual obligation in ‘Umar’s time. As for Harbis, it is necessary to deal with them reciprocally and according to the texts of the agreements and conditions that allow them to enter Dar ul-Islam. If these allow the taking of something from their goods internally then it is taken. If not, then nothing is taken from them. As for Muslims, Zakat is imposed upon their properties and trading merchandise.

'Ushr ana karbarsa sau ɗaya kacal a kowace shekara kan kaya guda ɗaya, ko da ma ɗan kasuwa ya ratsa da shi ta wurin mai karɓar haraji (Al-'Ashir) sau da dama. Daga Ziyad bin Hudayr, ya ce: "Mahaifinsa yana karɓa daga wani Kirista sau biyu a cikin kowace shekara, sai Kiristocin suka je wurin 'Umar ibn Al-Khattab suka ce: 'Ya Amir al-Mumineen, gwamnanka yana karɓa daga gare ni 'ushr sau biyu a kowace shekara.' 'Umar ya ce: 'Wannan ba daidai ba ne. Ya kamata ya karɓa sau ɗaya kacal a kowace shekara.' Sai ya sake zuwa ya ce: 'Ni tsoho ne Kirista.' 'Umar ya ce: 'Ni kuma tsoho ne Musulmi. Na rubuta game da batunka (wato, na kula da kai).'"

‘Ushr is only taken once each year upon a single good even if the trader crosses with it by the collector (Al-’Ashir) repeatedly. From Ziyad bin Hudayr, he said: “His father used to collect from a Christian twice in every year, so the Christians went to ‘Umar ibn Al-Khattab and said: ‘O Amir al-Mumineen, your governor takes from me Ushr twice each year.’ ‘Umar said: ‘That is not correct. He should collect it only once each year.’ Then he came again and said: ‘I am an old Christian man.’ ‘Umar said: ‘And I am an old Muslim man. I have written regarding your case (in other words, taken care of you).’”.

Idan ɗan kasuwa na Zimmi ko na Harbi ya ke ketare iyaka sau da yawa da kayayyaki daban-daban a kowace tafiya, to shari'arsa ga kowane sabon ciniki da ya ke ketarewa da shi daidai take da ta Musulmi wanda ake karɓar Zakka daga cinikin da ya ke ketarewa da shi. Idan Musulmi ya yi iƙirarin cewa ya bayar da Zakka a kan cinikinsa, to za a karɓi hakan ta hanyar rantsuwarsa ko kuma ta hanyar gabatar da hujja ta shari'a da ke tabbatar da cewa ya bayar da Zakka a kan cinikinsa, domin Zakka ba ta wajaba sai sau ɗaya a shekara. Ana karɓar kwata-kwata na ɗari (2.5%) a matsayin Zakka daga kowane ciniki wanda bai bayar da Zakka a kansa ba.

As for a Zimmi or Harbi trader repeatedly crossing with different goods on each trip, his case for each new trade he crosses with is the same as that of the Muslim where Zakat is taken for each trade he crosses with. If the Muslim claims he has given the Zakat on his trade, it will be accepted by his oath or his presenting a legal proof supporting that he has given the Zakat on his trade, as Zakat is not obliged except once in a year. Quarter-tithe (2.5%) is taken as Zakat from each trade that he has not given Zakat upon.

Ana karɓar ushr-rubu'i daga hannun ɗan kasuwa Musulmi idan kasuwancinsa ya kai Nisabin zakka (adadin da aka iyakance) kuma shekara ta wuce. Wato, idan darajarsa ta kai dinari 20 na zinare na Mithqal ko gram 85 na zinare, ko dirhami 200 na azurfa ko gram 595 na azurfa. Ba a karɓar komai daga gare shi idan kasuwancinsa bai kai Nisabin zakka ba. Amma game da Zimmi ko Harbi, ana karɓarsa daga dukkan dukiyar kasuwanci da suke ɗauke da ita, ba tare da la'akari da adadin ba.

Quarter-tithe is taken from the Muslim trader if his trade reaches the Nisab (limited amount) of Zakat and a year has passed. In other words, if the value has reached 20 golden Mithqal or 85 grams of gold, or 200 silver Dirhams or 595 grams of silver. Nothing is taken from him if his trade has not reached the Nisab amount of Zakat. As for the Zimmi or Harbi, it is taken from all trading properties that they carry irrespective of the amount.

Matsayin Al-'Ashir (mai karɓar Ushr) yana da muhimmanci sosai, domin mai karɓar harajin yana iya zaluntar mutane, ko kuma a jarabce shi da cin hanci. Saboda haka wajibi ne mai karɓar ya zama mutum mai kyawun hali da tsoron Allah, ta yadda ba zai zalunci mutane ba, ba zai yi musu tsauri ba, kuma ba zai karɓi fiye da abin da ake bin su da shi ba. Haka nan bai kamata a sauƙaƙa masa ya karɓi cin hanci ko a jarabce shi ba, don kada ya rage abin da ya kamata a karɓa daga 'yan kasuwa. Idan ya yi haka, zai cutar da haƙƙoƙin Musulmi a Baitul-Mali. Don haka yana da muhimmanci a riƙa bincikar halayen mai karɓar akai-akai, duk wanda aka same shi da laifi za a hukunta shi, a ladabtar da shi, ko a cire shi daga aikin.

The post of Al-’Ashir (Ushr collector) is a sensitive one since the collector may possibly oppress the people, or be subject to temptation and bribery, therefore it is necessary that the collector be a good and pious person such that he does not oppress people, deal with them harshly nor take more than that which is obliged from them. Similarly he should not be susceptible to temptation or bribery so as to reduce what must be taken from the traders. In doing this, he would harm the rights of Muslims in Bait ul-Mal. It is thus important to continuously examine the characteristics of the collector so that whoever is found to be offensive is punished, disciplined or removed.