Dola ina haki ya kutoza kodi ili kutekeleza jambo lolote ambalo Shari'ah imelilazimisha Ummah iwapo fedha zilizo katika Bayt Al-Mal hazitoshi, kwa kuwa wajibu wa kulipia jambo hilo utahamishiwa kwa Ummah. Dola haina haki ya kutoza kodi kwa ajili ya jambo lolote ambalo si wajibu kwa Ummah kulitekeleza, na kwa hiyo si halali kukusanya ada kwa ajili ya mahakama au idara, au kwa ajili ya kutekeleza huduma yoyote.

The State has the right to impose taxes in order to undertake anything that the Shari’ah obligated upon the Ummah if the funds in the Bayt Al-Mal were insufficient since the obligation for funding it would be transferred onto the Ummah. The State has no right to impose a tax for the sake of whatever is not obligatory upon the Ummah to undertake, and so it is not permitted to collect fees for the courts or departments or to fulfil any service.

Ushahidi wa hili ni ushahidi uleule uliotajwa kwa suala la kwanza katika makala iliyopita, kwamba Shari'ah ilibainisha mapato ya jumla, na kwamba Mtume ﷺ hakuweka kodi, na alikataza kuchukua ushuru wa forodha, kwa kuwa ni kodi, na hivyo ni katazo linalojumuisha kila kodi. Pia imetajwa kwamba iwapo hakuna mali katika Bayt al-Mal ya kutumia kwa kile ambacho Shari'ah imewalazimisha Bayt al-Mal na Ummah, wajibu huo unahamia kwa Ummah, na kile ambacho Shari'ah imewalazimisha Bayt al-Mal peke yake, wajibu wake hauhamii kwa Ummah hata kama hakuna kilichobaki katika Bayt al-Mal kwa ajili yake; badala yake unacheleweshwa hadi pesa za kukitekeleza zitakapopatikana, na hakuna kodi zinazowekwa juu ya Ummah. Vivyo hivyo, hakuna kodi za moja kwa moja zinazowekwa juu ya Ummah kwa ajili ya kitu chochote ambacho hakikuwa wajibu juu yake, na vilevile kodi zisizo za moja kwa moja pia hazitozwi; hivyo hakuna ada zinazokusanywa kwa ajili ya mahakama, au idara, au stempu za uagizaji, au ada za vibali, au chochote kama hivyo. Kuhusu stempu za posta, hazizingatiwi kuwa kodi zisizo za moja kwa moja, bali ni bei ya kusafirisha barua, ambayo inaruhusiwa. Kwa hiyo, hakuna kodi isiyo ya moja kwa moja kwa ajili ya kitu ambacho Shari'ah haikuwawajibisha Waislamu kinapaswa kukusanywa, kwa kuwa ni kama kodi za moja kwa moja bila tofauti yoyote kati yao, na si halali kuziweka juu ya Ummah.

The evidence for this is the same evidence that was mentioned for the first issue of the last article, in that the Shari’ah defined the general income, and that the Messenger (pbuh) did not impose taxes and forbade the taking of custom duties, because it is a tax, and so it is a prohibition that encompasses every tax. It also mentioned that if there was no wealth in the Bayt Al-Mal to spend upon whatever the Shari’ah obligated upon the Bayt Al-Mal and the Ummah, the obligation transfers onto the Ummah, and whatever the Shari’ah obligated upon the Bayt Al-Mal alone then its obligation does not transfer on to the Ummah even if there was nothing left in the Bayt Al-Mal for it, rather it is delayed until the money for it is found and no taxes are imposed upon the Ummah. In the same way, no taxes are directly imposed upon the Ummah for the sake of anything that was not obligatory upon it, and similarly indirect taxes are also not imposed; so no fees are collected for the courts, or the departments, or import stamps, or permit fees, or anything similar. As for postal stamps, they are not considered to be indirect taxes, but rather they are the price for transporting letters, which is permitted. Therefore, no indirect tax for the sake of anything which the Shari’ah did not obligate upon the Muslims should be collected, since they are just like the direct taxes without any difference between them, and it is not permitted to impose them upon the Ummah.