Hili ni haki ya Waislamu inayochukuliwa kutoka kwa watu wa Dhimmah (Dhimmi) na bidhaa zao za biashara, na kutoka kwa watu wa nchi ya vita (Dar ul-Harb) wanaopita kwenye mipaka ya Dola ya Khilafah. Yule anayesimamia ukusanyaji wake anajulikana kama 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.

Maks inachukuliwa licha ya ukweli kwamba zipo Hadithi nyingi zinazolaani ushuru (maks) na kuwa kali dhidi ya mtozaji wake, kama alivyosimulia Uqba b. Amir kwamba alimsikia Mjumbe wa Allah ﷺ akisema: “Mtozaji wa ushuru hataingia Peponi.” Ushuru wa namna hiyo ni fedha zinazochukuliwa kutoka kwa wafanyabiashara wanapovuka mipaka ya Dola. Pia alisimulia Kareez b. Sulaiman, aliyesema: “‘Umar b. Abdul Aziz alimwandikia Abdullah b. Awf al-Qari amsafirie nyumba inayojulikana kama nyumba ya ushuru huko Rafah na aibomoe, kisha aibebe hadi baharini na kuitawanya. Pia alimwandikia Ady b. Arta’a aondoe kwa watu fidia, chakula na ushuru, kwa kuwa hizo si kodi bali ni upunguzaji (wa mali za watu) ambao Allah (swt) alisema kuuhusu:

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:

"Usiwazuie watu vitu vilivyo haki yao, wala usifanye uovu katika ardhi." [Hud: 85]

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

Basi atakayekuja kwako na sadaka, mpokee kutoka kwake, na yule asiyekujia, basi Allah (SWT) ndiye atakayemhesabu.

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.

Hadithi hizi zote na riwaya hizi zinaikemea Maks, na ni kali na zenye ukali dhidi ya anayeikusanya, jambo linaloonyesha kuwa kukusanya kodi hiyo ni haramu.

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

Kuna pia riwaya nyingine zinazofafanua kwamba zaka ya bidhaa (Ushr) haichukuliwi kutoka kwa Waislamu wala kutoka kwa bidhaa za biashara za Dhimmi wanapozivusha mipakani, bali inachukuliwa tu kutoka kwa wafanyabiashara wa Dar ul-Harb, kama alivyosimulia AbdurRahman bin Ma’qil aliyesema: “Nilimwuliza Ziyad bin Hudayr: ‘Ni kutoka kwa nani mlikuwa mkichukua Ushr?’ Akasema: ‘Hatukuchukua Ushr kutoka kwa Waislamu wala kutoka kwa Mu’ahid (aliye chini ya mkataba).’ Nikasema: ‘Basi mlikuwa mkichukua Ushr kutoka kwa nani?’ Akasema: ‘Kutoka kwa wafanyabiashara wa harb, kama nao walivyokuwa wakitutoza ushuru tulipofika kwenye nchi zao.’” Na Amru bin Dinar amesimulia: “Muslim bin Misbah aliniambia kwamba alimwuliza Ibn ‘Umar: ‘Je, unajua kama ‘Umar alikuwa akichukua Ushr kutoka kwa Waislamu?’ Akasema: ‘Hapana, sifahamu hilo.’” Riwaya hizi zinafafanua kwamba Ushr haikuchukuliwa kutoka kwa Waislamu wala Dhimmi, bali kutoka kwa wapiganaji wa harb tu, kama hatua ya kulipiza kwa kulinganishwa.

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.

Hata hivyo, kuna riwaya nyingine zinazoonyesha kwamba ‘Umar ibn Al-Khattab na makhalifa waliofuata baada yake, ‘Uthman, ‘Ali na ‘Umar bin ‘Abdul ‘Aziz, walikuwa wakichukua Ushr kutoka bidhaa zinazovuka mipaka ya Dola. Walikuwa wakichukua robo ya zaka (2.5%) kutoka kwa wafanyabiashara Waislamu, nusu ya zaka (5%) kutoka kwa Dhimmi, na zaka kamili (10%) kutoka kwa wafanyabiashara Harbi. Ziyad bin Hudayr ameeleza: “‘Umar ibn Al-Khattab alininteua kusimamia zaka na akaniamuru nichukue robo ya zaka kutoka kwa wafanyabiashara Waislamu.” Na katika riwaya nyingine alisema: “‘Umar ibn Al-Khattab aliniamuru nichukue zaka kamili kutoka kwa Wakristo wa Bani Taghlib, na nusu ya zaka kutoka kwa Wakristo walio Ahl ul-Kitab (watu wa Kitabu).” Katika riwaya iliyotajwa hapo awali ya ‘Abdur Rahman bin Ma’qil kutoka kwa Ziyad bin Hudayr, alisema kwamba alikuwa akichukua zaka kamili kutoka kwa wafanyabiashara Harbi. Kutoka kwa As-Saib bin Yazid, alisema: “Niliteuliwa kusimamia soko la Madina wakati wa ‘Umar. Alisema: ‘Tulikuwa tukichukua zaka kamili kutoka kwa Wanabatea.’” ‘Abdullah bin ‘Umar alisimulia: “‘Umar alikuwa akichukua nusu ya zaka kutoka kwenye mafuta na ngano ili kuongeza mizigo yao kuingia Madina (ili kuwahimiza Wanabatea walete mafuta na ngano Madina), na alichukua zaka kamili kutoka kwenye mboga.” Zareeq bin Hayyan al-Damashqi, aliyekuwa na jukumu la vituo vya kupitisha bidhaa Misri, alisimulia kwamba ‘Umar bin ‘Abdul ‘Aziz alimwandikia: ‘Chukua Dinari moja kati ya kila ishirini kutoka kwa yeyote anayepita miongoni mwa Dhimmi, kutoka bidhaa za biashara za mali yao wanazozunguka nazo. Tumia hesabu hii kwa kiasi kilicho chini ya hapo (ya Dinari 20) mpaka kifikie Dinari kumi, wala usichukue chochote kikipungua kwa theluthi ya 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.’.

Taarifa ni wazi kwamba ‘Umar na Makhalifa waliokuja baada yake walikuwa wakichukua robo ya ushuru (quarter-tithe) kutoka kwa bidhaa za wafanyabiashara Waislamu wanaovuka mpaka, nusu ya ushuru (half-tithe) kutoka kwa wafanyabiashara wa Dhimmi, na ushuru kamili (tithe) kutoka kwa wafanyabiashara wa Harbi. Jambo hili lilishuhudiwa na Maswahaba kwa ridhaa yao, jambo linalothibitisha Ijma‘ yao juu ya kuruhusiwa kuchukuliwa kwake. Pia, ‘Umar bin Abdul Aziz, ambaye aliamuru Ady bin Arta’a kuacha kuwatoza watu kodi, na Abdullah bin Awf al-Qari kuharibu nyumba ya ushuru huko Rafah, aliamuru gavana wake wa Misri, Zareeq bin Hayyan al-Damashqi, kuchukua nusu ya ushuru kutoka kwa Dhimmi. Zaidi ya hayo, Ziyad bin Hudayr alisimulia: “Hatukuchukua ‘Ushr kutoka kwa Waislamu wala Mu‘ahids (watu walio chini ya mkataba).” Simulizi nyingine zinasema: “‘Umar alimwamuru achukue robo ya ushuru kutoka kwa Waislamu na nusu ya ushuru kutoka kwa Zimmi.” Hadithi na taarifa hizi zinaonekana kupingana na hadithi zilizotangulia ambazo zinalaani Maks kwa ukali mkubwa na kumkemea mtozaji wake, na pia zile zinazosema kwamba ‘Umar na Ziyad hawakuwatoza kodi Waislamu wala Zimmi.

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.

Uchunguzi wa karibu wa Hadith zote na riwaya zote kuhusu suala hili unaonyesha kwamba hakuna mgongano wowote kati yake. Maks ambayo inalaaniwa vikali dhidi ya mtoza ushuru inahusu tu mali inayochukuliwa kinyume cha haki (yaani kwa njia isiyo halali) kutoka kwa Waislamu, kama vile kuchukua ushuru wa ushri kutoka kwao au kuchukua zaidi ya robo ya ushri kutoka kwa wafanyabiashara wao wanaovuka mpaka. Ushuru wa ushri haulazimishwi kwa Waislamu, wala hakuna chochote kinachowekwa juu ya bidhaa zao za kibiashara isipokuwa Zakat, ambayo ni robo ya ushri (2.5%). Hii si Maks wala ushri. Hii inafafanua maana ya Hadith za Ibn ‘Umar na Ziyad bin Hudayr zinazosema kwamba ‘Umar hakuchukua ushri kutoka kwao; badala yake alichukua Zakat kutoka kwao, na kiasi chake kilikuwa robo ya ushri, si ushri (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%).

Kuhusu Dhimmi, zaka ya ushuru (`ushr) haikuchukuliwa kutoka kwao; kiasi kilichochukuliwa kilikuwa nusu ya ushuru tu. Nusu ya ushuru iliyochukuliwa kutoka kwao ilikuwa sharti la mikataba ya amani (Sulh) iliyofungwa nao wakati wa 'Umar ibn Al-Khattab, Iraq, Ash-Sham na Misri zilipoteka. Hivyo, al-Maks ambalo ni haramu na mtozaji wake anakemewa vikali, ni kile kinachochukuliwa kinyume cha sheria kutoka kwa Waislamu, Dhimmi au Harbi, bila kujali kama kinachochukuliwa ni zaidi ya kiasi kilichowekwa, au ni kikubwa kuliko kile kinachochukuliwa kutoka kwa wafanyabiashara Waislamu wanapotembelea ardhi zao.

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.

Baadhi ya riwaya huondoa mkanganyiko huu unaoonekana. Abu Ubaid, katika kitabu cha al-Amwal, alinukuu Hadith Marfu’ alipotaja mtoza ushuru (Al-’Ashir), ambayo ilisema: “Yeye ndiye anayechukua Sadaqah kinyume cha sheria.” Abu Ubaid alitafsiri hili na kusema: “Ikiwa atachukua zaidi ya Zakat ya asili, basi amechukua kinyume cha sheria.” Kisha aliendelea kusema: “Vivyo hivyo, kinachoeleweka kutoka kwenye Hadith ya ibn ‘Umar alipoulizwa: ‘Je, unajua kama ‘Umar alichukua Ushr kutoka kwa Waislamu?’ Alisema: ‘Hapana, sijui jambo hili.’ Tunaona kwamba alikusudia kuchukua zaidi ya Zakat ya asili, lakini hakukusudia Zakat yenyewe, kwani ibn ‘Umar angewezaje kukataa hili? ‘Umar na Makhalifa wengine waliichukua walipokuwa wakigawa ruzuku, na ilikuwa maoni ya ibn ‘Umar kuwapa.” Kisha alisema: “Vilevile ni Hadith ya Ziyad bin Hudayr alipoababisha: ‘Hatukuchukua Ushr kutoka kwa Muislamu wala Mu’ahid.’ Alichokusudia ni kwamba tulikuwa tukichukua robo ya ushuru kutoka kwa Waislamu na nusu ya ushuru kutoka kwa Dhimmi, kama ilivyotajwa waziwazi katika riwaya nyingine alizozisimulia.” Abu Ubaid alitaja kwamba kukusanya kutoka kwa Dhimmi kulikuwa na utata kwake, kwani hawakuwa Waislamu ambao kutoka kwao Sadaqah huchukuliwa, wala Harbi ambao huchukuliwa kutoka kwao kama wao wanavyochukua kutoka kwa Waislamu. Aliendelea kusema: “Hadi nilipotafakari Hadith hiyo na kuona kwamba ‘Umar alifanya mkataba wa amani nao kwa sharti hili, mbali na Jizya kwenye vichwa vyao na Kharaj kwenye ardhi.” Hili linafanana na kilichokuja katika riwaya ya Qatada kutoka kwa Abu Majliz, wakati ‘Umar alipomtuma Uthman bin Haneef Iraq katika Hadith ndefu: “Na aliweka juu ya mali ya Dhimmi wanayofanyia biashara, dirham moja kwa kila ishirini, na Jizya juu ya vichwa vyao.” Aliendelea: “Ninaona kwamba kukusanya kutoka kwa wafanyabiashara wao kumo katika msingi wa mkataba wa amani, kwa hiyo ni haki ya Waislamu hadi leo.” Vivyo hivyo, Malik bin Anas alikuwa akisema: “Waliagizwa kukaa katika ardhi yao, kwa hiyo kila mara wanapovuka kwa biashara wanapaswa kutozwa ushuru.” Hivyo basi inadhihirika kuwa hakuna mgongano, na kodi (Maks) inayolaumiwa ni ukusanyaji wa mali kwa njia isiyo halali.

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.

Zaka ya robo-fungu hutolewa kutoka kwa bidhaa za wafanyabiashara Waislamu wanapovuka mpaka wa Dola, kama Zakat, kwa sababu Zakat ya bidhaa za biashara ni sawa na Zakat ya fedha, kwani bidhaa hupimwa kwa thamani yake. Zakat ya lazima ya fedha ni robo-fungu (2.5%), hivyo Zakat ya bidhaa za biashara ni hivyo hivyo. Haipaswi kuongezwa wala kupunguzwa kwani ni haki katika mali ya Muislamu ambayo Allah (SWT) ameifanya kuwa wajibu kutolewa kwa makundi manane kama Zakat na utakaso. Huwekwa katika idara ya Sadaka na hutumiwa miongoni mwa wale waliotajwa katika 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.

Nusu-ushuru (5%) hutozwa kutoka kwenye bidhaa za wafanyabiashara wa Dhimmi wanapovuka mipaka kulingana na mkataba wa amani na makubaliano yaliyofanywa nao wakati wa 'Umar ibn Al-Khattab. Leo, ikiwa makubaliano mapya yatafanywa na watu wa Kitabu au wengine, yakiamua kiasi kitakachotozwa kutoka kwenye bidhaa wanazovuka nazo mipaka ya Dola, iwe ni ushuru kamili (10%), theluthi moja, robo, nusu, au zaidi au pungufu ya hapo, basi ni wajibu kufuata kile kilichokubaliwa.

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.

Zaka ya ushuru (10%) hutozwa kutoka kwa bidhaa za wafanyabiashara wa Harbi wanapovuka mipaka. Kiasi hiki huamuliwa kwa kile kinachotozwa kwa wafanyabiashara na wachuuzi Waislamu katika mpangilio wa kulipizana. Ushuru wa zaka ulikuwa kiasi kilichotozwa na Harbi kutoka kwa wafanyabiashara Waislamu waliopita katika ardhi yao wakati wa 'Umar na Makhalifa baada yake, hivyo zaka ilitozwa kwa Harbi kwa kulipiza. Kutoka kwa Ziyad bin Hudayr, alisema: "Mimi ndiye mtu wa kwanza kutumwa na 'Umar ibn Al-Khattab kukusanya zaka. Alisema: 'Aliniamuru nisimpekue mtu yeyote, na nitoze dirham moja kati ya arobaini kutoka kwa yeyote anayepita miongoni mwa Waislamu, moja kati ya ishirini kutoka kwa Dhimmi, na zaka kutoka kwa wale wasio na mkataba.'" Kutoka kwa Anas bin Malik, alisema: "'Umar ibn Al-Khattab alinituma kukusanya Ushr. Alinipa amri ya kutoza robo ya zaka kutoka kwa bidhaa ambazo Waislamu walisafirisha, nusu ya zaka kutoka kwa Dhimmi, na zaka kutoka kwa Harbi."

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 aliandikia ‘Umar akisema: “Wafanyabiashara wa Kiislamu huenda kwenye nchi ya vita, nao huwatoza ushuru wa ‘ushr.” ‘Umar akamwandikia: “Wachukulie kutoka kwao kiasi kile kile wanachowachukulia wafanyabiashara wa Kiislamu.” Watu wa Manbaj walimwandikia ‘Umar: “Turuhusu kuingia katika nchi yako kama wafanyabiashara, nawe utatutoza kodi.” ‘Umar aliwashauri masahaba wa Mtume ﷺ kuhusu jambo hili, nao wakamshauri akubali ombi lao na kuwatoza kodi. Hivyo, kiasi kilichochukuliwa kutoka kwa Harbis kililingana na kiasi walichowachukulia wafanyabiashara wa Kiislamu. Iwapo mikataba mipya itafungwa leo, ni lazima kiasi kinachochukuliwa kutoka kwa wafanyabiashara na wachuuzi wa Harbi kidhibitiwe kwa mujibu wa kiasi ambacho Harbis hutoza wafanyabiashara wa Kiislamu.

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.

Kodi zinazochukuliwa kutoka kwa wafanyabiashara wa Dhimmi na wa Harbi ni ghanima kwa Waislamu. Zinapaswa kuwekwa katika idara ya ghanima na Kharaj, na kutumiwa kama matumizi ya Jizya na 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.

Kiasi kinachochukuliwa kutoka kwa wafanyabiashara wa Dhimmi na Harbi kimekabidhiwa kwa Khalifah. Anaweza kukiongeza au kukipunguza kulingana na mikataba ya amani iliyokwisha kufungwa au itakayofungwa. Pia anaweza kutenda kwa kulipiza kulingana na jinsi wafanyabiashara wa Kiislamu wanavyotendewa, kwa kuzingatia maslahi ya Waislamu na kufikisha Da'wah. Abdullah bin ‘Umar alisimulia kwamba “‘Umar alikuwa akichukua nusu ya ushuru wa zaka (5%) kutoka mafuta na ngano ili kuongeza mzigo wao kuingia Madinah, na alichukua ushuru wa zaka kutoka mboga (mbaazi, maharage, dengu).”.

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).”.

Kutoka Ni nini 'Ushr (Zaka ya Mazao) Inachukuliwa na Lini

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

‘Ushr hutozwa kutoka kwa aina zote za mali ya biashara, bila kujali aina yake, iwe ni bidhaa, wanyama, mazao au matunda. Hautozwi kutoka kwa mali isiyo ya biashara, kwa hiyo hautozwi kutoka kwa nguo za mtu, zana zake, vitu vyake binafsi wala chakula chake. Ikiwa mtu yeyote atadai kwamba bidhaa anazobeba si kwa ajili ya biashara, ilhali bidhaa kama hizo zinauzwa kibiashara, basi dai lake halitakubaliwa isipokuwa kwa ushahidi unaothibitisha dai lake.

‘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.

'Ushr hakichukuliwi kutoka kwa wafanyabiashara wa Dhimmi au wa Harbi isipokuwa kutoka kwa bidhaa zinazovuka mipaka. Hakichukuliwi kutoka kwa bidhaa za biashara za Dhimmi au Harbi ndani ya nchi (ndani ya Dola) isipokuwa kama imeelezwa katika mikataba ya amani au ya kibiashara na nchi nyingine. Hii ni kwa sababu hawana Zakat, wala hakuna chochote kinachowajibishwa kwa Dhimmi ndani ya Dola isipokuwa Jizya juu ya vichwa vyao na Kharaj juu ya ardhi zao, au kile kilichoelezwa katika mikataba ya amani nao, kama vile kulisha jeshi au kuwakaribisha Waislamu, kama ilivyokuwa katika makubaliano ya kimkataba wakati wa 'Umar. Kuhusu Harbi, ni lazima kushughulika nao kwa kubadilishana na kulingana na maandishi ya mikataba na masharti yanayoruhusu wao kuingia Dar ul-Islam. Ikiwa haya yanaruhusu kuchukuliwa kitu kutoka bidhaa zao ndani ya nchi, basi kinachukuliwa. Ikiwa hayaruhusu, basi hakuna chochote kinachochukuliwa kutoka kwao. Kuhusu Waislamu, Zakat inawekwa juu ya mali zao na bidhaa zao za biashara.

‘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.

Ushuru hutozwa mara moja tu kila mwaka kwa bidhaa moja nzuri, hata kama mfanyabiashara anapita nayo mbele ya mtoza ushuru (Al-’Ashir) mara kwa mara. Kutoka kwa Ziyad bin Hudayr, alisema: “Baba yake alikuwa akikusanya kutoka kwa Mkristo mara mbili kila mwaka, basi Wakristo wakamwendea ‘Umar ibn Al-Khattab wakasema: ‘Ee Amir al-Mumineen, gavana wako anachukua kutoka kwangu ushuru wa ‘ushr mara mbili kila mwaka.’ ‘Umar akasema: ‘Hilo si sahihi. Anapaswa kukusanya mara moja tu kila mwaka.’ Kisha akarudi tena akasema: ‘Mimi ni mzee Mkristo.’ ‘Umar akasema: ‘Nami ni mzee Mwislamu. Nimeandika kuhusu kesi yako (yaani, nimekushughulikia).’”.

‘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).’”.

Kuhusu mfanyabiashara wa Zimmi au Harbi anayevuka mara kwa mara na bidhaa tofauti katika kila safari, kesi yake kwa kila biashara mpya anayovuka nayo ni sawa na ile ya Muislamu ambapo Zakat inachukuliwa kwa kila biashara anayovuka nayo. Ikiwa Muislamu anadai kwamba ametoa Zakat juu ya biashara yake, madai hayo yatakubaliwa kwa kiapo chake au kwa kuwasilisha ushahidi halali unaothibitisha kwamba ametoa Zakat juu ya biashara yake, kwa kuwa Zakat haiwajibiki isipokuwa mara moja kwa mwaka. Robo ya ushuru (2.5%) inachukuliwa kama Zakat kutoka kila biashara ambayo hajatoa Zakat juu yake.

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.

Zaka ya robo ya kumi huchukuliwa kutoka kwa mfanyabiashara Mwislamu ikiwa biashara yake imefikia Nisabu (kiasi kidogo kilichowekwa) cha Zakka na mwaka mmoja umepita. Kwa maneno mengine, ikiwa thamani yake imefikia dinari 20 za dhahabu (Mithqal) au gramu 85 za dhahabu, au dirham 200 za fedha au gramu 595 za fedha. Hakuna chochote kinachochukuliwa kutoka kwake ikiwa biashara yake haijafikia kiasi cha Nisabu ya Zakka. Kwa upande wa Dhimmi au Harbi, huchukuliwa kutoka mali yote ya biashara wanayobeba, bila kujali kiasi chake.

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.

Nafasi ya Al-'Ashir (mkusanyaji wa Ushuru wa 'Ushr) ni nafasi nyeti, kwa sababu mkusanyaji anaweza kuwadhulumu watu, au kuangukia kwenye majaribu na rushwa. Kwa hiyo ni lazima mkusanyaji awe mtu mwema na mcha Mungu, ili asiwadhulumu watu, asiwashughulikie kwa ukali, wala asichukue zaidi ya kile ambacho ni wajibu kwao. Vilevile, asiwe mwepesi wa kuangukia majaribu au rushwa ili asipunguze kile ambacho lazima kichukuliwe kutoka kwa wafanyabiashara. Akifanya hivyo, atakuwa amevidhuru haki za Waislamu katika Bait ul-Mal. Kwa hiyo ni muhimu kuchunguza mara kwa mara sifa za mkusanyaji, ili yeyote atakayebainika kuwa mkosaji aadhibiwe, aadhibiwe kinidhamu, au aondolewe.

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.