Kuɗin takarda kuɗaɗe ne na takarda da Gwamnati ke bayarwa tare da sanya su a matsayin kuɗinta da hanyar biyan kuɗi, wanda ta hanyarsu ake ƙididdige farashin kayayyaki da biyan ayyuka. Zakkar wannan kuɗin takarda ita ce zakkar zinariya da azurfa. Dokokin zakka suna aiki a kansa bisa ga yadda yake a zahiri. Wannan yanayi yana bayyana a sifofi uku:

Paper currency is the financial papers which the State issues and makes as its currency and money by which prices of goods and payments for services are assessed. The Zakat on this paper currency is the Zakat of gold and silver. The rules of Zakat apply to it according to its reality. This reality appears in three forms:

1. Takardar kuɗi mai wakiltar kuɗi, wato kuɗin takarda da Gwamnati ke bayarwa, wanda ke bin tsarin kuɗin ƙarfe. Yana wakiltar wani ƙayyadadden adadin zinariya ko azurfa, yana kuma zama wakilinsu a yawo, ana musayar sa da su a duk lokacin da aka nema. Ana ɗaukar wannan takardar kuɗi a matsayin zinariya ko azurfa domin ana iya musayar ta da su a kowane lokaci, kuma zakkarta ta zama zakkar zinariya ko azurfa. Idan takardar kuɗi wakiliyar zinariya ce, adadinta ya kai daidai da dinare 20 na zinariya, wato gram 85, wanda shi ne nisabin zinariya, to zakkar kashi ɗaya cikin arba'in (rubu'in ushuri) wajibi ne a kanta idan shekara ta wuce a kanta. Idan kuma wakiliyar azurfa ce, adadinta ya kai daidai da dirhami 200 na azurfa, wato gram 595, wanda shi ne nisabin zakka, to zakkar kashi ɗaya cikin arba'in (rubu'in ushuri) wajibi ne a kanta. Dalilin wajibcin zakka a cikin wannan takardar kuɗi shi ne irin hadisan da aka ambata a baya wadanda ke nuna wajibcin zakka a zinariya da azurfa. Wannan saboda takardar wakili ce kuma madadin zinariya da azurfa, wakili ko madadi kuma yana da hukuncin asali.

1. Representative paper currency which is currency issued by the State that proceeds according to the system of metallic currency. It represents a specified quantity of gold or silver and acts as its representative in circulation and is exchanged for it upon demand. This representative paper is considered gold or silver as it can be exchanged for them at any time, and its Zakat becomes the Zakat of gold and silver. If it is a substitute for gold and its quantity reaches the equivalent of 20 gold Dinars i.e. 85 grams which is the Nisab of gold, the Zakat of quarter-tithe is obliged once a year passes over it. If it is a substitute for silver and its quantity reaches the equivalent of 200 silver Dirhams i.e. 595 grams which is the Nisab of Zakat, the Zakat of quarter tithe is obliged on it. The evidence for the obligation of Zakat in this paper currency is the same as the previously mentioned Ahadith indicating the obligation of Zakat in gold and silver. This is because it is a representative and substitute for gold and silver, and the representative or substitute takes the rule of the original (Asl).

2. Takardar kuɗi mai inganci (Watheeqa) ita ce kuɗin takarda da Gwamnati ko wani banki amintacce ya fitar, wanda Gwamnati ke da haƙƙin fitar da irin waɗannan takardu. Yana da tabbataccen tushe na zinariya da azurfa bisa wani ƙayyadadden adadi, wanda ya fi ƙasa da ƙimar kuɗin da aka rubuta a kansa. Wannan tushen zinariya da azurfa Gwamnati ko bankin da ya fitar da kuɗin ke riƙe da shi a matsayin tabbaci gare shi. Mai fitar da kuɗin ya ɗauki alhakin bai wa mai riƙe da shi ƙimar tushen zinariya ko azurfa idan ya nema. Tushen ba cikakke ba ne, sai dai wani ƙayyadaden kaso na ƙimarsa, kamar kashi uku cikin huɗu, kashi biyu cikin uku, rabi, ko kuma wani kaso daban.

2. Reliable (Watheeqa) paper currency which is currency issued by the State or a trustworthy bank in which the State is vested with the right to issue such papers. It has a specific cover of gold and silver according to a specific proportion which is less than the nominal value of currency. This cover of gold and silver is retained by the State or the issuing bank as a guarantee for it. Its issuer commits itself to give its cover value of gold or silver to its bearer upon demand. Its cover is not complete but a specific proportion of its value, such as three-quarters, two-thirds, one-half or any other percentage.

Kashi ko kaso na kuɗin takarda mai tabbas (Watheeqa) da aka rufe shi, ana ɗaukarsa a matsayin kuɗin takarda wakilci, ko an rufe shi da zinariya ko azurfa, saboda ana iya musanya shi da su a kowane lokaci. Don haka zakatinsa ya zama zakatin zinariya da azurfa. Misali, idan an rufe shi da zinariya a kan rabin darajarsa ta takarda, to ana wajabta zakka a cikinsa idan ya kai dinari 40 kuma shekara ta wuce, kuma zakatinsa zai kasance da dinari na irinsa. Idan bai kai dinari 40 ba, to babu zakka a kansa domin bai kai nisabi ba.

The covered ratio or portion of the reliable paper currency (Watheeqa) is considered representative paper currency, whether covered by gold or silver, because it can be substituted for it at any time. So its Zakat becomes the Zakat of gold and silver. If for example, it is covered with gold at half of its nominal value, then Zakat is obliged in it when it reaches 40 Dinars and a year passes, with its Zakat being in Dinars of its type. If it doesn’t reach 40 Dinars, no Zakat is obliged upon it as it is less than the Nisab.

Idan an rufa shi da azurfa a kan ƙimar rabin ƙimar da aka ƙayyade, misali, to zakka tana wajaba a kansa idan ya kai dirhami 400 kuma shekara ta wuce, kuma zakkarsa ita ce dirhami 10 na irin nasa. Idan ya gaza dirhami 400, to babu zakka a kansa domin ya gaza nisabin azurfa.

If it is covered by silver at a one-half nominal value, for example, then Zakat is obliged in it once it reaches 400 Dirhams and a year has passed, with its Zakat being 10 Dirhams of its type. If it is less than 400 Dirhams, there is no Zakat on it because it is less than the Nisab of silver.

Shaidar wajabcin zakkah akan wannan takardar kuɗi mai inganci ita ce irin hadisan da ke nuna wajabcin zakkah a cikin zinariya da azurfa. Wannan saboda tana aiki a matsayin wakili da madadin zinariya da azurfa cikin adadin ƙimar da ta rufe, don haka ana wajabta zakkah a kanta tun da wakili ko madadin yana ɗaukar hukuncin asali (Asl).

The evidence for the obligation of Zakat on this reliable paper currency is the same Ahadith indicating the obligation of Zakat in gold and silver. This is because it acts as a representative and substitute for gold and silver within the amount of the nominal value covered, so Zakat is obliged on it since the representative or substitute takes the rule of the origin (Asl).

3. Kuɗin takarda na tilas (Ilzamiyya) kuɗin takarda ne da Gwamnati ke fitarwa ta hanyar doka. Ana fitar da shi don harkokin ciniki, kuma ana ɗaukarsa a matsayin farashin kayayyaki da biyan ayyuka da amfani. Sai dai, ba a musanya shi da zinariya ko azurfa, kuma ba a rufe shi da zinariya ko azurfa, haka kuma ba a tabbatar da shi da ajiyar zinariya ko azurfa ko kuɗin takarda da ake goyon baya da su. Babu wata daraja ga wannan kuɗin takarda sai darajar da doka ta bayar.

3. Compulsory (Ilzamiyya) paper currency which is paper currency issued by the State through statute. It is issued for dealings and deemed as prices for commodities and payment for services and benefits. However, it is not exchangeable for gold or silver, or covered by gold or silver, nor is it guaranteed by reserves of gold or silver or backed paper money. There is no value to this paper currency save statutory value.

Duk da haka, tun da wannan kuɗin da aka tilasta amfani da shi ya zama kuɗi, ana biyan kuɗin amfani da ayyuka, haka ma zinariya da azurfa da duk sauran kayayyaki da hajoji ana saye da shi. Saboda haka, ya cika halayen kuɗi da farashi waɗanda aka tabbatar a cikin zinariya da azurfa. Waɗannan halaye biyu suna bayyana a cikin Hadisai da suka wajabta Zakka a cikin zinariya da azurfa, kamar Hadisin: "Akwai kwata-kwata na zakka a cikin (Riqqa)", da kuma: "Babu zakka a cikin (dukiyar) da ba ta kai auna biyar ba", da: "Ku bayar da sadakar (Riqqa)", da: "Ba a karɓar komai daga azurfa har sai ta kai dirhami 200. Idan ta kai dirhami 200, sai a karɓi dirhami biyar daga cikinta", da kuma: "Idan kana da dinari 20 wanda shekara ta wuce a kansu, to rabin dinari ya wajaba a cikinsu." Dukkan waɗannan Hadisai suna nuna cewa halayen kuɗi da farashi ya kamata a bayyana su ta hanyar amfani da shi, domin kalmomin Riqqa, Wariq da ounces ana amfani da su a harshen Larabci don nufin dirhami da aka yi wa tsabar kuɗi da aka sarrafa. Haka kuma, kalmar Dinari ba a amfani da ita sai don nufin zinariya da aka yi wa tsabar kuɗi, wato kuɗi da farashi. Amfani da waɗannan kalmomi maimakon kalmomin azurfa ko zinariya yana nuna cewa kuɗi da farashi ne ake nufi a cikin Hadisan. Saboda haka dokokin Zakka, diyya, kaffara, yanke hannu saboda sata da sauran hukunce-hukunce suna da alaƙa da waɗannan halaye biyu.

However, since this compulsory currency has been adopted as money, payments for benefits and services and gold and silver as well as all other merchandise and goods are bought by it. Therefore, it has fulfilled the currency and price characteristics verified in gold and silver. Such two characteristics are indicated in the Ahadith that obliged Zakat in gold and silver, such as the Hadith: “There is quarter-tithe in (Riqqa)” and: “there is no Zakat in (property of) less than five ounces” and: “Give the Sadaqah of (Riqqa)” and: “Nothing is taken from silver until it reaches 200 Dirhams. Once it reaches 200 Dirhams then five Dirhams are taken from it” and: “If you have 20 Dinars over which a year has passed then a half-Dinar is due from it.” All these Ahadith indicate the currency and price characteristics should be stated using it, for the words Riqqa, Wariq and ounces are used in the Arabic language to indicate coined and minted Dirhams. Similarly the term Dinars is not used except to mean coined and minted gold, i.e. currency and prices. The use of these terms instead of using the words silver or gold indicates that it is the currency and the price are meant in the Ahadith. Thus the rules of Zakat, blood-monies, atonements (Kaffarat), cutting for theft and other rules are linked to these two characteristics.

Tunda kuɗin da ake amfani da shi a matsayin doka ke tabbatar da waɗannan halaye na kuɗi da farashi, sai aka haɗa shi cikin hadisan da suka wajabta Zakka a kan kuɗaɗe biyu, zinariya da azurfa. Don haka Zakka tana wajaba a kansa kamar yadda take wajaba a kan zinariya da azurfa, kuma ana kimanta shi da zinariya da azurfa. Duk wanda ya mallaki kuɗin doka da darajarsa ta kai daidai da dinari 20 na zinariya, watau gram 85 na zinariya, wato Nisabin zinariya, ko dirhami 200 na azurfa, watau gram 595 na azurfa, sannan shekara ta wuce a kansa, to Zakka tana wajaba a kansa, kuma dole ne ya bayar da kashi ɗaya cikin arba'in (rubu'in ushuri).

Since compulsory currency verifies these currency and price characteristics, then it is included by the Ahadith obliging Zakat in the two currencies, gold and silver. So Zakat is obliged on it as it is obliged on gold and silver and it is valued in gold and silver. Whoever owns compulsory currency equivalent to the value of 20 Dinars of gold-i.e. 85 grams of gold-which is the Nisab of gold, or 200 Dirhams of silver-i.e. 595 grams of silver-over which a year passes, then Zakat is obliged upon it and he must give quarter-tithe.

Ana biyan zakkar zinariya da azurfa, da kuɗin wakilci da kuɗin da aka dogara da su, za a iya biya da zinariya, da kuɗin wakilci, da kuɗi mai inganci. Zakkar azurfa kuma ana biyanta da azurfa, da kuɗin wakilci, da kuɗi mai inganci. Haka nan, zakkar zinariya za a iya biyanta da azurfa da kuɗin da aka tilasta amfani da shi, yayin da zakkar azurfa za a iya biyanta da zinariya da kuɗin da aka tilasta amfani da shi, domin dukkansu kuɗi ne kuma farashi. Don haka wasu daga cikinsu na iya maye gurbin wasu, kuma wasu daga cikinsu za a iya biyansu a madadin wasu, domin manufar da ake nufi a cikin hakan ta tabbata. An ambata a babin zakkar amfanin gona da 'ya'yan itace hujjojin yin amfani da darajar a matsayin madadin dukiyar da zakka ta wajaba a kanta.

Zakat on gold is paid in gold, representative currency and reliable currency. Zakat on silver is paid in silver, representative currency and reliable currency. Similarly, Zakat on gold can be paid in silver and compulsory currency while Zakat on silver can be paid in gold and compulsory currency, as they are all currencies and prices. So some of them can take the place of others and some of them can be paid in the place of others for the objective is verified in this. It has been mentioned in the chapter of Zakat on crops and fruits the evidences for taking the value as a substitute for the property upon which Zakat is obliged.