Sarafu ya karatasi ni hati za kifedha ambazo Serikali huzitoa na kuzifanya kuwa fedha yake na pesa ambayo kwayo bei za bidhaa na malipo ya huduma hupimwa. Zakat ya sarafu hii ya karatasi ni Zakat ya dhahabu na fedha. Kanuni za Zakat zinatumika kwake kulingana na uhalisia wake. Uhalisia huu unaonekana katika namna tatu:

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. Sarafu ya karatasi inayowakilishwa, yaani sarafu inayotolewa na Dola, inayofuata mfumo wa sarafu za chuma. Inawakilisha kiasi maalum cha dhahabu au fedha na hufanya kazi kama mwakilishi wake katika mzunguko, na hubadilishwa kwa dhahabu au fedha hiyo inapohitajika. Karatasi hii ya uwakilishi inachukuliwa kuwa dhahabu au fedha kwa sababu inaweza kubadilishwa kwa hizo wakati wowote, na Zakat yake inakuwa Zakat ya dhahabu na fedha. Ikiwa ni mbadala wa dhahabu na kiasi chake kinafikia thamani sawa na dinari 20 za dhahabu, yaani gramu 85 ambazo ni Nisab ya dhahabu, basi Zakat ya robo ya moja ya kumi inalazimu mwaka mmoja unapopita juu yake. Ikiwa ni mbadala wa fedha na kiasi chake kinafikia thamani sawa na dirham 200 za fedha, yaani gramu 595 ambazo ni Nisab ya Zakat, basi Zakat ya robo ya moja ya kumi inalazimu juu yake. Ushahidi wa wajibu wa Zakat katika sarafu hii ya karatasi ni ule ule wa Hadithi zilizotajwa hapo awali zinazoonyesha wajibu wa Zakat katika dhahabu na fedha. Hii ni kwa sababu ni mwakilishi na mbadala wa dhahabu na fedha, na mwakilishi au mbadala huchukua hukumu ya asili.

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. Sarafu ya karatasi inayoaminika (Watheeqa): ni sarafu ya karatasi inayotolewa na Dola au benki yenye kuaminika ambayo Dola imepewa haki ya kutoa karatasi hizo. Ina akiba maalum ya dhahabu na fedha kwa uwiano maalum ambao ni chini ya thamani ya kawaida ya sarafu. Akiba hii ya dhahabu na fedha inashikiliwa na Dola au benki inayotoa, kama dhamana ya sarafu hiyo. Mtoaji wake anajifunga kumpa mwenye nayo thamani ya akiba yake ya dhahabu au fedha anapoomba. Akiba hiyo si kamili, bali ni sehemu maalum ya thamani yake, kama robo tatu, theluthi mbili, nusu, au asilimia nyingine yoyote.

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.

Sehemu ya noti ya karatasi inayoaminika (Watheeqa) iliyofunikwa kwa dhahabu au fedha inachukuliwa kuwa noti ya karatasi ya uwakilishi, kwa sababu inaweza kubadilishwa kuwa dhahabu au fedha hiyo wakati wowote. Kwa hiyo, zakat yake inakuwa zakat ya dhahabu na fedha. Kwa mfano, ikiwa imefunikwa kwa dhahabu sawa na nusu ya thamani yake ya kawaida, basi zakat inawajibika juu yake pale inapofikia dinari 40 na mwaka ukapita, na zakat yake itakuwa kwa dinari za aina yake. Ikiwa haifikii dinari 40, hakuna zakat inayowajibika juu yake kwa kuwa iko chini ya nisab.

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.

Ikiwa imepambwa kwa fedha kwa thamani ya nusu, kwa mfano, basi Zakat inawajibika juu yake pindi inapofikia dirham 400 na mwaka mmoja umepita, na Zakat yake ni dirham 10 za aina yake. Ikiwa ni chini ya dirham 400, hakuna Zakat juu yake kwa sababu ni chini ya Nisab ya fedha.

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.

Ushahidi wa wajibu wa Zakat juu ya sarafu hii ya karatasi inayoaminika ni Hadith zile zile zinazoonyesha wajibu wa Zakat juu ya dhahabu na fedha. Hii ni kwa sababu sarafu hiyo hutumika kama mwakilishi na mbadala wa dhahabu na fedha ndani ya kiasi cha thamani ya jina inayofunikwa, kwa hiyo Zakat inawajibika juu yake kwa kuwa mwakilishi au mbadala huchukua hukumu ya asili (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. Sarafu ya karatasi ya lazima (Ilzamiyya) ni sarafu ya karatasi inayotolewa na Serikali kwa mujibu wa sheria. Hutolewa kwa ajili ya miamala, na huchukuliwa kuwa bei za bidhaa na malipo ya huduma na manufaa. Hata hivyo, haibadilishwi kwa dhahabu au fedha, wala haifungwi na dhahabu au fedha, wala haidhaminiwi na akiba ya dhahabu au fedha, wala si sarafu ya karatasi iliyofungwa na akiba nyingine. Sarafu hii ya karatasi haina thamani nyingine isipokuwa thamani ya kisheria.

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.

Hata hivyo, tangu sarafu hii ya lazima ilipopitishwa kuwa fedha, malipo ya manufaa na huduma, pamoja na dhahabu na fedha, na bidhaa na vitu vingine vyote vya biashara, vinanunuliwa kwa sarafu hiyo. Kwa hiyo, imetimiza sifa za sarafu na bei zilizothibitishwa katika dhahabu na fedha. Sifa hizi mbili zinaonyeshwa katika Hadithi zilizowajibisha Zakat katika dhahabu na fedha, kama vile Hadithi: "Kuna robo ya ushuru katika (Riqqa)", na: "Hakuna Zakat katika (mali yenye) chini ya wakia tano", na: "Toeni Sadaqah ya (Riqqa)", na: "Hakuna kitu kinachochukuliwa kutoka kwenye fedha hadi kifikie dirhamu 200. Kikifikia dirhamu 200 basi dirhamu tano zinachukuliwa kutoka humo", na: "Ukiwa na dinari 20 ambazo mwaka umepita juu yake, basi nusu dinari inalazimika kutolewa kutoka humo." Hadithi hizi zote zinaonyesha kwamba sifa za sarafu na bei zinapaswa kutajwa kwa kutumia sarafu hiyo, kwa sababu maneno Riqqa, Wariq na wakia hutumiwa katika lugha ya Kiarabu kuonyesha dirhamu zilizopigwa na kuuzwa rasmi. Vilevile neno Dinari halitumiki isipokuwa kumaanisha dhahabu iliyopigwa na kuuzwa rasmi, yaani sarafu na bei. Matumizi ya maneno haya badala ya kutumia maneno fedha au dhahabu yanaonyesha kwamba sarafu na bei ndizo zinazokusudiwa katika Hadithi. Hivyo basi, kanuni za Zakat, diya (fidia ya damu), kafara (Kaffarat), kukata mkono kwa wizi, na kanuni nyingine zinahusishwa na sifa hizi mbili.

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.

Kwa kuwa sarafu ya lazima (fiat) inathibitisha sifa hizi za thamani na bei, basi inajumuishwa katika Hadithi zinazowajibisha Zakat katika sarafu mbili, dhahabu na fedha. Hivyo Zakat inawajibika juu yake kama inavyowajibika juu ya dhahabu na fedha, na inathaminiwa kwa dhahabu na fedha. Yeyote anayemiliki sarafu ya lazima yenye thamani sawa na dinari 20 za dhahabu, yaani gramu 85 za dhahabu, ambayo ndiyo Nisabu ya dhahabu, au dirhamu 200 za fedha, yaani gramu 595 za fedha, na mwaka ukapita juu yake, basi Zakat inamlazimu na lazima atoe robo ya zaka (asilimia 2.5).

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.

Zakat ya dhahabu hulipwa kwa dhahabu, kwa sarafu ya uwakilishi na kwa sarafu ya kuaminika. Zakat ya fedha hulipwa kwa fedha, kwa sarafu ya uwakilishi na kwa sarafu ya kuaminika. Vivyo hivyo, zakat ya dhahabu inaweza kulipwa kwa fedha na sarafu ya lazima, huku zakat ya fedha ikiweza kulipwa kwa dhahabu na sarafu ya lazima, kwa kuwa zote ni sarafu na bei. Hivyo baadhi yake zinaweza kuchukua nafasi ya nyingine, na baadhi yake zinaweza kulipwa mahali pa nyingine, kwa kuwa lengo linathibitika katika hili. Imetajwa katika sura ya zakat ya mazao na matunda dalili za kuchukua thamani kama badala ya mali ambayo zakat imewajibika juu yake.

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.