Ikiwa mapato ya kudumu ya Bayt Al-Mal hayatoshi kugharamia matumizi ya Dola, basi inawezekana kuwawekea Waislamu kodi. Inakuwa wajibu kuweka kodi kama ifuatavyo:

If the permanent revenues of the Bayt Al-Mal are not sufficient to cover the expenditure of the State, then it is possible to impose taxes upon the Muslims. It becomes obligatory to impose taxes as follows:

a. Kutekeleza matumizi ya lazima yanayopaswa kulipwa na Bayt Al-Mal kwa maskini, wahitaji, na wasafiri, pamoja na kutekeleza wajibu wa Jihadi.

a. To fulfil the obligatory expenses upon the Bayt Al-Mal for the poor, needy, and wayfarers, and to undertake the obligation of Jihad.

b. Kutekeleza matumizi ya lazima yanayopaswa kutolewa na Bayt Al-Mal, kama vile mishahara ya watumishi wa umma na askari, pamoja na malipo ya watawala.

b. To fulfil the obligatory expenses upon the Bayt Al-Mal for remunerations of the civil servants and soldiers, as well as compensation for the rulers.

c. Kutekeleza matumizi ya lazima yanayotakiwa kutolewa kutoka Bayt Al-Mal ili kutekeleza huduma na mahitaji kama vile kujenga barabara, kuchimba maji, na kujenga misikiti, shule na hospitali.

c. To fulfil the obligatory expenses upon the Bayt Al-Mal to undertake the services and needs such as establishing roads, extracting water, building mosques, schools and hospitals.

d. Kutimiza matumizi ya lazima yanayopaswa kutolewa kutoka Bayt Al-Mal, yanayohitajika endapo janga limewapata raia, kama vile njaa, mafuriko na matetemeko ya ardhi.

d. To fulfil the obligatory expenses upon the Bayt Al-Mal which are necessary in case of a disaster which afflicted the subjects such as famine, floods and earthquakes.

Ushahidi wa hili ni kwamba Shari'ah ilikataza mamlaka ya kuwatoza Waislamu kodi kwa msingi tu wa amri inayotoka kwake; Nabii ﷺ alisema:

The evidence for this is that the Shari’ah prohibited the authority to impose taxes upon the Muslims simply based upon an order emanating from him; the Prophet said:

.» لا يَدْخُلُ الجَْنَّةَ صَاحِبُ مَكْسٍ «.

.» لا يَدْخُلُ الجَْنَّةَ صَاحِبُ مَكْسٍ «.

“Mtu anayechukua kodi ya ziada kwa dhuluma (Sahib Maks) hataingia Peponi.” (imepokewa na Ahmad na kuthibitishwa na Al-Zayn), na ushuru wa forodha ni kodi inayochukuliwa kutoka kwa wafanyabiashara katika mipaka ya nchi. Katazo hili linajumuisha kila kodi, kwa mujibu wa Hadithi iliyokubaliwa ya Mtume ﷺ kupitia Abu Bakra:

“One who wrongfully takes an extra tax (Sahib Maks) will not enter Paradise.” (reported by Ahmad and authenticated by Al- Zayn), and the custom duty is tax which is taken from the tradesmen at the borders of the country. This prohibition encompasses every tax due to the agreed upon narration of the Messenger (pbuh) through Abu Bakra:

. إِنَّ دِمَاءكَُمْ وَأَمْوَالَكُمْ وَأَعْرَاضَكُمْ عَلَيْكُمْ حَرَامٌ كَحُرْمَةِ يوَْمِكُمْ هَذَا فِي بلََدِكُمْ هَذَا « »... فِي شَهْرِكُمْ هَذَا .

. إِنَّ دِمَاءكَُمْ وَأَمْوَالَكُمْ وَأَعْرَاضَكُمْ عَلَيْكُمْ حَرَامٌ كَحُرْمَةِ يوَْمِكُمْ هَذَا فِي بلََدِكُمْ هَذَا « »... فِي شَهْرِكُمْ هَذَا .

"Hakika damu yenu, mali yenu na heshima yenu ni takatifu na haviwezi kukiukwa, kama vile utakatifu wa siku hii yenu, katika mji huu wenu, na katika mwezi huu wenu," ambayo ni ya jumla, hivyo inamhusu Khalifa kwa njia ile ile inavyowahusu watu wengine. Mradi Shari'ah ilikataza kukusanya kodi, si halali kwa Khalifa kuziweka kodi juu ya watu kwa msingi wa amri aliyoitoa. Hata hivyo, ikiwa lengo lilikuwa jambo ambalo Allah (SWT) amelifanya la lazima kwa Waislamu, basi ni halali kwa Khalifa kuweka kodi juu ya Waislamu na kuzichukua kwa nguvu kwa ajili ya lengo hilo.

“Verily your blood, your property and your honour are as sacred and inviolable as the sanctity of this day of yours, in this town of yours, and in this month of yours.”, which is general and so encompasses the Khalifah in the same way it encompasses the rest of the people. As long as the Shari’ah prohibited taking taxes, it is not permitted for the Khalifah to impose them upon the people based upon an order he made. However, if the purpose was something that Allah (swt) had made obligatory upon the Muslims, then it is permitted for the Khalifah to impose taxes upon the Muslims and take it from them by force for such purpose.

Katika hali hii, kuwachukua (kodi) hakutegemei amri kutoka kwa mamlaka, bali kunategemea kile ambacho Allah (SWT) ameamuru; na mamlaka inatekeleza tu amri ambayo Allah (SWT) ameifanya. Hivyo, Shari'ah imemruhusu Khalifah kuchukua kodi ikiwa imeamriwa na Allah (SWT), kwa sharti kwamba amri ya kuchukua kodi itoke kwa Khalifah pamoja na kile ambacho Allah (SWT) amewaamuru Waislamu kutekeleza, na si amri ya Khalifah pekee ya kuweka kodi hii. Kwa msingi huu, yale ambayo Shari'ah imewalazimisha Waislamu na Bayt al-Mal, hutumiwa kutoka Bayt al-Mal. Ikiwa hakuna chochote kinachopatikana katika Bayt al-Mal, au kama kilichokuwepo tayari kimetumika, au hakitoshi kukidhi mahitaji ya matumizi, basi Khalifah anaweza kuweka kodi kwa Waislamu kulingana na kanuni za Shari'ah ambazo zilimlazimisha Waislamu jambo hilo hapo awali. Na yale yaliyotajwa katika makala ni maelezo ya yale ambayo Allah (SWT) amewalazimisha Waislamu.

In this circumstance taking them would not be based upon an order from the authority but rather based upon what Allah (swt) had ordered, and the authority is merely implementing the order that Allah (swt) had made. So the Shari’ah permitted the Khalifah to take taxes if it was ordered by Allah (swt), with the condition that the order to take the taxes is from the Khalifah together with what Allah (swt) ordered the Muslims to fulfil, and not simply an order from the Khalifah alone to impose this tax. Based upon this, what the Shari’ah obligated upon the Muslims and the Bayt Al-Mal is spent upon from the Bayt Al-Mal, and if nothing is found in the Bayt Al-Mal, or if whatever was there had already been spent, or was not sufficient to fulfil the expenditure needs, then the Khalifah may impose taxes upon the Muslims according to the Shari’ah rules which obligated that issue upon the Muslims in the first place. And what were mentioned in the article are details of what Allah (swt) has obligated upon the Muslims.

Kwa upande wa kifungu: “a”, dalili yake ni kwamba Allah (SWT) alimwajibisha Khalifah kutumia mali kwa maskini, wahitaji na msafiri, na kutumia ili kutekeleza wajibu wa Jihadi, na hili pia likawa wajibu kwa Waislamu; Mtume ﷺ alisema: «Hakuamini kwangu aliyelala akiwa ameshiba na jirani yake ana njaa, naye anajua».

As for clause: “a” its evidence is that Allah (swt) obligated the Khalifah to spend upon the poor, needy and wayfarer, and to spend in order to undertake the obligation of Jihad, and this was also made an obligation upon the Muslims; the Prophet said: .» مَا آمَنَ بِِ مَنْ بَاتَ شَبْعَانَ وَجَارُهُ جَائِعٌ وَهُوَ يعَْلَمُ «.

"Mtu anayelala akiwa ameshiba huku akijua kwamba jirani yake ana njaa, si mwenye kuniamini Mimi" (imepokelewa na Al-Bazzar kutoka kwa Anas, na Al-Haythami pamoja na Al-Mundhiri wameitathmini kuwa ni Hasan). Na zipo dalili nyingine zinazotaja maskini, wahitaji, wasafiri na waombaji, pamoja na aya ya Zakat. Na dalili za Jihadi ni pamoja na kauli Yake (SWT): "Na pigania kwa mali zenu na nafsi zenu katika njia ya Allah (SWT)." (TMQ 9:41).

“One who goes to bed full while he knows that his neighbour is hungry, does not believe in Me” (reported by Al-Bazzar from Anas and Al-Haythami and Al-Mundhiri considered it Hasan). And there are evidences related which mention the poor, needy, wayfarers and beggars and the verse of Zakah. And the evidences of Jihad include His (swt) words: “And strive with your wealth and your lives in the cause of Allah (swt).” (TMQ 9:41).

Kuhusu kifungu: "b", ushahidi wake ni kwamba Allah (swt) amewajibisha Khalifah kulipia gharama zinazohusiana na watumishi wa umma, pamoja na mishahara ya askari kulingana na kile kilichokubaliwa nao. Pia ni wajibu kwa Bayt Al-Mal kumlipa Khalifah na watawala wengine waliobaki, kutokana na ushahidi kwamba Maswahaba walimtengea Abu Bakr (ra) kiasi fulani cha fedha kutoka Bayt Al-Mal kwa sharti ya yeye kuacha biashara yake na kuwa huru kabisa kutekeleza majukumu ya Ukhalifah. Vivyo hivyo, Allah (swt) amefanya elimu, kuanzisha mahakama na Jihadi kwa mali kuwa wajibu juu ya Waislamu, na amewawajibisha kuanzisha Ukhalifah kwa njia ile ile ambayo ni wajibu juu yao kuanzisha kiongozi. Kuhusu posho za askari, amesema katika riwaya ya Abu Dawud kutoka kwa Abdullah bin Umar:

As for clause: “b”, its evidence is that Allah (swt) obligated the Khalifah to pay for the expenses related to the civil servants, and the salaries for the soldiers according to what was agreed with them, and it is obligatory for the Bayt Al-Mal to recompense the Khalifah and the rest of the rulers, due to the evidence that the companions specified some money for Abu Bakr (ra) from the Bayt Al-Mal in return for him leaving his trade and being completely free to carry the duties of the Khilafah. In the same manner Allah (swt) made education, establishing the courts and Jihad with wealth obligatory upon the Muslims, and obligated them to establish the Khalifah in the same way it is obligatory upon them to establish the leader. As for the provisions for the soldiers, he said in a report from Abu Dawud from Abdullah Bin Umar:

.» لِلْغَازِي أَجْرُهُ، وَلِلْجَاعِلِ أَجْرُهُ وَأَجْرُ الْغَازِي «.

.» لِلْغَازِي أَجْرُهُ، وَلِلْجَاعِلِ أَجْرُهُ وَأَجْرُ الْغَازِي «.

"Mpiganaji (Ghazi) hupata thawabu yake, na yule anayemtayarisha (Ja'il) mpiganaji hupata thawabu yake mwenyewe pamoja na ile ya mpiganaji." Kuhusu matunzo ya watumishi wa umma, ambao ni walimu, mahakimu, na wale ambao Allah (swt) ameifanya daima kuwa wajibu kuhakikisha wamesimamishwa, basi ni wajibu kulipa mishahara ya wale wanaoshughulikia mambo haya, kwa mtazamo wa dalili ya lazima; yaani, wajibu wa kusimamisha hakimu unalazimu wajibu wa kulipa mshahara wake, na kwa mtazamo wa kanuni: "Kila kinachohitajika ili kutimiza wajibu, chenyewe ni wajibu", kwa kuwa kuteuliwa kwa walimu na mahakimu hakuwezekani bila kuwepo kwa fedha za kulipa mishahara yao. Kwa watumishi wengine wa umma, ikiwa kazi yao ni sehemu ya yale ambayo Allah (swt) amewawajibishia Waislamu na Bayt Al-Mal, kama maimamu wa misikiti na watumishi wa Idara ya Vita na kitu kingine chochote kinachofanana na hayo, basi kodi hutozwa kwa ajili yao. Kwa lile ambalo Allah (swt) amelowajibisha Bayt Al-Mal peke yake, kama wale wanaokusanya mali kutoka kwa watu, basi kodi hazitozwi kwa ajili yao. Na kuhusu malipo ya watawala, Allah (swt) aliwawajibisha Waislamu kusimamisha mtawala, hivyo ni wajibu kwao kulipa kile kinachohitajika ili kuhakikisha yuko huru kwa majukumu yake.

“The warrior (Ghazi) gets his reward, and the one who equips (Ja’il) him gets his own reward and that of the warrior.” And as for the maintenance of the civil servants, which are the teachers, judges, and those whom Allah (swt) has made it constantly obligatory to ensure they are established, then it is obligatory to pay the wages of those who undertake these issues, from the angle of the indication of necessity, in other words, the obligation to establish a judge necessitates the obligation of paying his wage, and from the angle of: “Whatever is required to complete an obligation is itself an obligation”, since the appointment of teachers and judges cannot be possible without the availability of money to cover their salaries. As for the remaining civil servants, if their work is part of what Allah (swt) obligated upon the Muslims and upon the Bayt Al-Mal such as the Imams of mosques, and the civil servants in the War Department and anything else similar, then taxes are imposed for their sake. With respect to whatever Allah (swt) obligated upon the Bayt Al-Mal alone such as the ones who collect the wealth from the people, then taxes are not imposed for their sake. And as for the recompense for the rulers, Allah (swt) obligated the Muslims to establish the ruler, and so it is obligatory for them to pay what is required to ensure he is free for his duties.

Kifungu "c": ushahidi wake ni kwamba Allah (swt) amemwajibisha Khalifah kusimamia maslahi za Waislamu kwa kutumia fedha kwa chochote walicho nacho cha maslahi na kuwezesha chochote wanachohitaji. Maslahi ni kile ambacho Ummah wote hunufaika nacho, kama vile kuchimba maji, elimu, kukarabati barabara, na chochote kinachofanana na hayo. Manufaa (utility) hutokana na kuwezesha, ambayo ni kile watu wanachotumia ili kutimiza maslahi yao, kama vile sehemu ya kupumzika kwa wasafiri/abiria, vyoo vya umma, hospitali za kuwatibu wagonjwa, na kujenga misikiti kwa ajili ya waabudu. Inasemwa kwamba kutumia kitu ni kukitumia, na hivyo Mwislamu hutumia nafasi ya msikiti kwa kukaa na maji yake kwa kutawadha. Kwa hiyo Shari'ah imemwajibisha Khalifah kwa mambo kama kujenga barabara, kuchimba maji, kujenga shule, misikiti na hospitali, na chochote kingine kinachofanana na hayo, kwa kuwa ni sehemu ya usimamizi wa mambo, na kwa sababu maslahi ni kupata manufaa na kulinda dhidi ya madhara, na kutoyafanya haya yapatikane huleta madhara. Na manufaa ni kile watu wanachotumia kutimiza mahitaji yao, na kukosekana kwake kungeleta madhara moja kwa moja, na kuondoa madhara ni wajibu kwa Khalifah, na vivyo hivyo ni wajibu kwa Waislamu; imepokelewa kutoka kwa Ibn ‘Abbas, aliyesema: Mtume wa Allah ﷺ alisema:

As for clause: “c”, its evidence is that Allah (swt) obligated the Khalifah to undertake the management of the interests of the Muslims by spending upon whatever interest they have and facilitating anything they need. The interest is what the whole Ummah uses, such as extracting the water, education, fixing the roads, and anything similar, and the utility is from the facilitation, which is what people utilise in order to fulfil their interests, such as a place of rest for travellers/passengers, public toilets, hospitals for the treatment of the ill and building mosques for the worshippers. It is said to utilise something is to use it, and so the Muslim utilises the space of the mosque for sitting and its water for ablution. So the Shari’ah obligated the Khalifah with issues such as building roads, extracting water, building schools, mosques and hospitals and anything else similar, since they are part of the management of the affairs, and because the interest is to attain a benefit and protect against a harm, and not making these available leads to harm. And utilisation is whatever the people utilise to fulfil their needs, and its lack of availability would necessarily bring about harm, and removing the harm is an obligation upon the Khalifah and in the same manner is obligatory upon the Muslims; it is reported from Ibn ‘Abbas who said: The Messenger of Allah (pbuh) said:

.» لا ضَرَرَ وَلا ضِرَارَ «.

.» لا ضَرَرَ وَلا ضِرَارَ «.

"Hakuna kudhuru wala kulipiza kudhuru" (imepokewa na Ahmad kutoka kwa Ibn Abbas, na imepokewa na kuthibitishwa na Al-Hakim kutoka kwa Abu Sa‘id Al-Khudri), na alisema ﷺ: «Mwenye kudhuru, Allah atamdhuru; na mwenye kuwa mkali kwa wengine, Allah atamkaza.»

“There should be neither harming nor reciprocating harm” (reported by Ahmad from Ibn Abbas and reported and authenticated by Al-Hakim from Abu Sa‘id Al-Khudri), and he said: .» مَنْ ضَارَّ أَضَرَّ اللهُ بِهِ، وَمَنْ شَاقَّ شَقَّ اللهُ عَلَيْهِ «.

“Yeyote anayemdhuru wengine, Mwenyezi Mungu (swt) atamdhuru yeye; na yeyote anayesababisha dhiki kwa wengine, Mwenyezi Mungu (swt) atamsababishia dhiki yeye.” (imepokelewa na Ahmad kutoka kwa Abu Sarmah kwa mnyororo wa wapokezi ambao Al-Zayn aliuthibitisha, na vilevile imepokelewa na kuthibitishwa na Al-Hakim kutoka kwa Abu Sa’id Al-Khudri). Kwa hiyo, ni lazima kuzingatia ni madhara gani yangewapata Waislamu iwapo hakungekuwa na utoaji wa yale ambayo maslahi na manufaa yanayahitaji, iwapo hakungekuwa na fidia; na ingekuwa wajibu kwa Khalifah na Waislamu kuhakikisha kwamba utoaji huo unapatikana iwapo utoaji huu ungeondoa madhara hayo. Sababu ya kumlazimu Khalifah ni dhahiri, kwa kuwa ni sehemu ya kusimamia mambo ya umma; na sababu ya kuwalazimu Waislamu ni ujumla wa dalili, kwa kuwa maneno (ya Mwenyezi Mungu):

“Whoever harms others, Allah (swt) will harm him; and whoever causes hardship to other Allah (swt) will cause hardship to him.” (reported by Ahmad from Abu Sarmah with a chain that Al- Zayn authenticated, and similarly reported and authenticated by Al- Hakim from abu Sa’id Al-Khudri). Therefore, what would occur from harm upon the Muslims if there was no provision for what the interest and utility necessitated if there was no recompense must be considered, and it would be obligatory upon the Khalifah and the Muslims to ensure it is provided if this provision removed that harm. What made it obligatory upon the Khalifah is clear since it is part of managing the affairs, and what made it obligatory upon the Muslims is the generality of the evidences, since the words:

.» لا ضَرَرَ وَلا ضِرَارَ «.

.» لا ضَرَرَ وَلا ضِرَارَ «.

"Hakupaswi kuwepo kudhuru wala kulipiza kudhuru" ni kanuni za jumla, na vivyo hivyo:

“There should be neither harming nor reciprocating harm” are general, and in the same way:

. » مَنْ شَ اقَّ «.

. » مَنْ شَ اقَّ «.

"mtu yeyote anayesababisha dhiki" ni ya jumla, kwa hiyo, inajumuisha Khalifah na pia inajumuisha Waislamu wote.

“whoever causes hardship” is general, therefore, encompasses the Khalifah and also encompasses all of the Muslims.

Kuhusu kifungu: "d", dalili yake ni dalili ya kuwaokoa wale walio katika dhiki, kwa kuwa masuala kama mafuriko, matetemeko ya ardhi na yanayofanana nayo yanaangukia chini ya suala hili. Kuhusu wale ambao huenda wakawa na njaa, wanaangukia chini ya hadithi ifuatayo:

As for clause: “d”, its evidence is the evidence of saving the one who is in trouble, since issues like floods and earthquakes and the like, fall under this issue. As for those who may be starving they fall under the narration:

.» مَا آمَنَ بِِ مَنْ بَاتَ شَبْعَانَ وَجَارُهُ جَائِعٌ وَهُوَ يعَْلَمُ «.

.» مَا آمَنَ بِِ مَنْ بَاتَ شَبْعَانَ وَجَارُهُ جَائِعٌ وَهُوَ يعَْلَمُ «.

“Mtu anayelala akiwa ameshiba huku akijua kwamba jirani yake ana njaa, haniamini Mimi” (imepokewa na Al-Bazzar kutoka kwa Anas, na Al-Mundhiri aliikubali kuwa ni Hasan), na simulizi inayofuata:

“One who goes to bed full while he knows that his neighbour is hungry, does not believe in Me” (reported by Al-Bazzar from Anas and considered Hasan by Al-Mundhiri), and the narration:

. » أَ يََا أَهْلُ عَرْصَةٍ «.

. » أَ يََا أَهْلُ عَرْصَةٍ «.

"Yeyote kutoka miongoni mwa watu wa mtaa" (imepokewa na Ahmad kutoka kwa Ibn Umar, na imethibitishwa na Ahmad Shakir). Kwa hivyo, ni wajibu kwa Bayt Al-Mal na Waislamu kutokana na ujumla wa dalili.

“Whoever from the people of a neighbohood” (reported by Ahmad from Ibn Umar and authenticated by Ahmad Shakir). Therefore, it is obligatory upon the Bayt Al-Mal and the Muslims due to the generality of the evidences.