Xudoning farz qilgan majburiy hukmi sifatida zakot shaxslar ixtiyoriga qoldirilgan oddiy xayriya emas, va uning ado etilishi boylarning xayrixohligiga bog‘liq emas. Zakot, aksincha, davlat nazorati ostidagi ijtimoiy ta’minot muassasasi hamda mustaqil jamoat tashkiloti tomonidan boshqariladigan tartibli soliq hisoblanadi.

As a confirmed obligation from God, zakah is not merely a charity left to individuals to implement, nor is its fulfillment dependent on the benevolence of the wealthy. Zakah is rather a social welfare institution supervised by the state, and an organized tax administered by an autonomous public organization.

Davlatning zakot yig'ish va taqsimlashdagi roli eng yaxshi tarzda "zakot xodimlari" haqidagi oyatda1 qo'llab-quvvatlanadi, bu oyatda ular zakot beriladigan toifalardan biri sifatida zikr etilgan. Ushbu oyat bunday tashkilotda, uning byudjeti hisobidan daromad oladigan maxsus xodimlar bo'lishi kerakligiga aniq dalildir. Bundan tashqari, Alloh taolo aytadi: "Ularning mollaridan sadaqa ol, shu bilan ularni poklaysan va tozalaysan".2 "Ol" degan buyruq Islom davlatining rahbari sifatida Payg'ambarga ﷺ qaratilgan; hatto Abu Bakr Payg'ambar ﷺ vafotidan so'ng davlat rahbari bo'lganida, zakotni yig'ish va taqsimlash uchun davlat hokimiyatidan va uning huquqni muhofaza qilish organidan foydalanishni davom ettirgan. Olimlar yuqoridagi oyatdagi "ol" fe'li Payg'ambarga ﷺ va undan keyin musulmonlar ishini boshqaradigan kishiga qaratilganini tan olishadi.

The state's role in the collection and distribution of zakah is best supported by the verse that mentions "the workers on zakah"1 as one of the categories to whom zakah is distributed. This verse is explicit evidence that there should be a specialized organization with workers who derive their incomes from the budget of this organization. Moreover, God says, "Out of their wealth take a sadaqah so thou might purify and sanctify them".2 "Take" is addressed to the Prophet as head of the Islamic state, to the extent that when Abu Bakr succeeded the Prophet (p) as head of state, he continued using state authority and its law enforcement body to collect and distribute zakah. Scholars recognize that the verb "take" in the above verse is addressed to the Prophet (p) and to whoever runs the affairs of Muslims after him.

Sunnahga kelsak, zakot berish Islam davlatining vazifalaridan biri ekanini tasdiqlovchi hadislar bor. Al-Buxoriy, Muslim va boshqalar Ibn Abbosdan rivoyat qiladilar: Payg'ambar ﷺ Muoz ni Yamanga yuborganlarida unga shunday dedilar: "Ularga xabar ber: Alloh ularning mollariga sadaqa farz qildi. U ularning boylaridan olinib, kambag'allariga beriladi. Agar sendan buni qabul qilsalar, ularning qimmatli mollaridan ehtiyot bo'l..." Bu hadis zakotning boylardan olinib, davlat tomonidan kambag'allarga berilishini ko'rsatadi. Hofiz Ibn Hajar aytadi: "Bu hadis davlatning zakotni oluvchi va taqsimlovchi hokimiyat ekanligiga dalildir. Bermaslikka harakat qilganlar majburlanadi." Al-Shavkoniy ham o'zining "Nayl al-Avtor" asarida Ibn Hajardan shu fikrni keltiradi. Bundan tashqari, zakot yig'uvchi ishchilarga, ya'ni "al-su'at" yoki "al-musaddiqin" deb atalgan xodimlarga oid bir qancha hadislar ham bor. Ularning ko'pchiligi to'rtinchi qismning ikkinchi bobida keltirilgan. Shuningdek, zakot to'lovchilarga yig'uvchilar bilan muomala qilish odobi haqida ko'plab hadislar ham bor.

As for Sunnah, there are sayings that confirm that administering zakah is one of the responsibilities of the Islamic state. Al Bukhari, Muslim and others report from Ibn 'Abbas that the Prophet told Mu'adh when he sent him to Yemen, "Inform them that God obligates sadaqah on their wealth, to be taken from the rich among them and rendered to the poor among them. If they obey you in that, carefully avoid their dear wealth . . . " This saying indicates that zakah is taken from the rich and rendered to the poor by the state. Al Hafiz Ibn Hajar says, "This saying is evidence that the state is the authority that takes zakah and distributes it. Those who refuse to pay are forced to do so."3 Al Shawkani quotes the same from Ibn Hajar in his Nail al Awtar.4 Additionally, there are several sayings which instruct workers on zakah, who were called al su'at or al musaddiqin. Most of these sayings are mentioned in chapter two of part four. There are also many sayings that advise payers on their conduct towards the collectors.

Qur'on va Sunnatdan tashqari, islom davlatining zakotni yig'ish va taqsimlash uchun mas'ul ekanligi haqidagi da'voni Payg'ambar (s.a.v.) va undan keyingi To'g'ri yo'l tutgan xalifalarning amaliy tajribasi ham tasdiqlaydi. Ibn Hajar "at-Talxis" kitobida Allohning Elchisi (s.a.v.)ning va uning xalifalarining zakot yig'uvchilar yuborgani mashhur ekanligini qayd etadi. al-Buxoriy va Muslim Abu Hurayradan rivoyat qiladilar: Payg'ambar ﷺ 'Umarni zakot yig'uvchi sifatida yuborgan. Ular Abu Humaiddan rivoyat qiladilar: "Payg'ambar ﷺ al-Azd qabilasidan bo'lgan Ibn al-Lutbiya ismli kishini zakot yig'uvchi sifatida ishga olgan." Ular yana rivoyat qiladilar: 'Umar Ibn as-Sa'diyni shu vazifaga tayinlagan. Abu Dovud rivoyat qiladi: Payg'ambar ﷺ...

In addition to Qur'an and Sunnah, the assertion that the Islamic state is responsible for collection and distribution of zakah is supported by the actual practice of the Prophet (p) and the Wise Successors after him. Ibn Hajar in al Talkhis notes that the fact that the Messenger of God (p) and his Successors sent zakah collectors is quite famous. Al Bukhari and Muslim report from Abu Hurairah that the Prophet (p) sent 'Umar as a collector of zakah. They report from Abu Humaid that the "Prophet (p) employed a man from the tribe of al Azd named Ibn al Lutbiyah as zakah collector." They also report that 'Umar employed Ibn al Sa'di for that job." Abu Daud reports that the Prophet (p)

U bu va Ibn Mas'udni zakot yig'uvchi sifatida ishga oldi. Ahmad rivoyat qiladi: Payg'ambar ﷺ Abu Jahm ibn Hudhayfa va 'Utbah ibn 'Omirni zakot yig'uvchilar sifatida yubordi; Qurra ibn Da'mus esa shunday deydi: "Payg'ambar ﷺ ad-Dahhok ibn Qaysni zakot yig'uvchi sifatida yubordi." Al-Hokim o'zining "al-Mustadrak" kitobida rivoyat qiladi: Payg'ambar ﷺ Qays ibn Sa'd va 'Ubada ibn as-Somitni zakot yig'uvchilar sifatida, al-Validni esa Bani al-Mustaliq qabilasidan zakot yig'uvchi sifatida yubordi.

employed Ibn Mas'ud as zakah collector. Ahmad reports that the Prophet sent Aba Jahm bin Hudhaifah and 'Utbah bin 'Amir as zakah collectors, and from Qurrah bin Da'mus that "the Prophet sent al Dahhak bin Qaid as zakah collector." Al Hakim reports in his al Mustadrdk that the Prophet sent Qais bin Sa'd and 'Ubadah bin al Samit as zakah collectors , and al Walid bin 'Uqbah as collector of zakah from the tribe of bani al Mustaliq.

Al-Bayhaqiy al-Shofi'iydan rivoyat qiladi: Abu Bakr va 'Umar zakot yig'uvchilarni yuborib turardilar. Al-Shofi'iy Ibrohim ibn Sa'd orqali az-Zuhriydan rivoyat qilgan boshqa bir nusxada qo'shimcha qilinadi: ular uning yig'ilishini har yili kechiktirmas edilar.

Al Baihaqi reports From al Shfii'i that Abu Bakr and 'Umar used to send zakah collectors. In a version reported by al Shafi'i from Ibrahim bin Sa'd from al Zuhri, it is added that they did not delay its collection every year.

Al-Shofiy o'zining avvalgi fikrida rivoyat qiladiki, ochlik yilida Umar zakotni kechiktirgan, so'ngra keyingi yilda ikki baravar ko'p olish uchun yig'uvchilar yuborgan. Ibn Sa'd "at-Tabaqot" kitobida xabar beradiki, Payg'ambar ﷺ 9 hijriy yilning Muharram oyi hilolida arab qabilalariga zakot yig'uvchilarni yuborgan. Bu so'z al-Voqidiy o'zining "Mag'oziy" kitobida ham keltirgan.5 Ibn Sa'd zakot yig'uvchilarning ismlarini va ularni yuborilgan qabilalarni zikr qiladi. Uning aytishicha, Payg'ambar ﷺ zakotni yig'ish va taqsimlash uchun 'Uyayna ibn Hisnni Banu Tamimga, Buraydah ibn al-Hasibni Aslam va G'ifor qabilalariga, 'Abbos ibn Bishr al-Ash'aliyni Sulaym va Muzayna qabilalariga, Rofi' ibn Makisni Juhayna qabilasiga, 'Amr ibn al-'Osni Fazora qabilasiga, ad-Dahhok ibn Sufyon al-Kilobiyni Banu Kilobga, Busr ibn Sufyon al-Ka'biyni Banu Ka'bga, Ibn al-Lutbiyani Banu Zubyonga va Sa'd Xudhaym qabilasidan bir kishini o'z qabilasiga yuborgan. Ibn Sa'd qo'shimcha qiladiki, "Allohning Elchisi ﷺ o'z yig'uvchilariga faqat ortiqcha mollardan olishni va to'lovchilarning eng yaxshi mollaridan qochishni buyurgan."6

Al Shafi'i, in his former opinion, narrates that in the year of famine, 'Umar postponed zakah, then sent collectors to take twice as much in following year. Ibn Sa'd reports in al Tabaqat that the Prophet (p) sent collectors to Arab tribes on the crescent of al Muharram year 9 H. This saying is also cite by al Waqidi in his Maghazi.5 Ibn Sa'd names zakah collectors and tribes to whom they were sent. The Prophet, he says, sent 'Uyainah bin Hisn to bani Tamim to collect and distribute zakah, Buraidah bin al Hasib to Aslam and Ghifar, 'Abbas bin Bishr al Ashhali to Sulaim and Muzainah, Rafi' bin Makith to Juhainah, 'Amr bin al 'As to Fazarah, al Dahhak bin Sufyan al Kilabi to bani Kilab, Busr bin Sufyan al Ka'bi to bani Ka'b, Ibn al Lutbiyah to bani Dhubian, and a man from Sa'd Hudhaim to his tribe. Ibn Sa'd adds, "The Messenger of God (p) told his collectors to take only from the surplus and to avoid the top-notch assets of the payers."6

Ibn Ishoq boshqa yig'uvchilarni ham eslatadi, ularni Payg'ambar (p) Arabiston yarimorolining turli qabilalari va viloyatlariga yuborgan. Masalan, u al-Muhojir ibn Abu Umayya ni San'ога, Ziyod ibn Labidni Hadramavtga, Adiy ibn Hotamni Tay' va Bani Asadga, al-Ало ibn al-Hadramiyni al-Bahrayngа, Aliyni esa Najronga yuborgan.7 Al-Kattoniy al-Taratib al-Idoriyya kitobida Ibn Hazmning Jawami' al-Siyar asaridan keltirib, shunday deydi: "Az-Zubayr Allohning Elchisi ﷺ tomonidan zakot yig'uvchi etib tayinlangan edi; az-Zubayr bo'lmagan paytda uning o'rniga Jahm ibn al-Solt va Huzayfa ibn al-Yaman ish yuritardi."8 Al-Kattoniy shuningdek Ibn Hajarning al-Isobada Payg'ambar ﷺ tomonidan bu vazifaga jalb etilgan sahobalarni sanab o'tganini keltiradi. Ular orasida al-Arqam ibn Abu al-Arqam, Huzayfa ibn al-Yaman, Kofiya ibn Sab' al-Asadiy, Kahl ibn Molik al-Hudaliy, Holid ibn al-Barsa', Abu Jahm ibn Huzayfa, Holid ibn Sa'id ibn al-As, Xuzayma ibn Osim al-Uqaliy va boshqalar bor.9 Shunday qilib, Payg'ambar ﷺ deyarli butun Arabistonni zakot xodimlari bilan qamrab olgani ayon bo'ladi. U ﷺ ularga zakot to'lovchilarga qanday munosabatda bo'lish va to'g'ri miqdorni qanday yig'ish haqida maslahat va ko'rsatmalar berdi. Shuningdek, ular to'lovchilarning eng yaxshi mollaridan olishdan saqlanishni buyurdi va qaytib kelganlarida, ba'zan qilgan ishlari haqida to'liq hisobot so'rardi.10

Ibn Ishaq names yet other collectors the Prophet (p) sent to various tribes and provinces of the Arabian peninsula. For example, he sent al Muhajir bin Abi Umayyah to San'a', zaid bin Labid to Hadramawt, 'Adi bin Hatim to Tai' and bani Asad, al 'Ala' bin Hadrami to al Bahrain and Ali to Najran.7 In al Taratib al Idariyah, al Kattani quotes Ibn Hazm in Jawami' al Siyar as saying "al Zubair was the zakah clerk appointed by the Messenger of God (p); in al Zubair's absence, Jahm bin al Salt and Hudhaifah bin al Yaman used to substitute for him."8 Al Kattani also quotes Ibn Hajar in al Isabah as naming Companions employed for this job by the Prophet. These include al Arqam bin Abi al Arqam, Hudhaifah bin al Yaman, Kafiyah bin Sab' al Asdi, Kahl bin Malik al Hudhali, Khalid bin al Barsa', Abu Jahm bin Hudhaifah, Khalid bin Sa'id bin al 'As, Khuzaimah bin 'Asim al 'Ukali, etc..9 Thus it is obvious that the Prophet (p) covered practically all Arabia with zakah officers. He (p) provided them with advice and instructions on how to treat payers of zakah and collect the right amount. He also instructed them to avoid the top-notch wealth of payers, and when they came back, he sometimes used to ask them for a full account of what they did.10

Olimlar kelishib olganlar: "Davlat zakot yig'uvchilarni tayinlashi shart, chunki Payg'ambar ﷺ va undan keyingi tobe'inlar yig'uvchilar yuborganlar, va doim mol-mulkka egalik qiladigan, lekin o'z zakotini qanday to'g'ri berishni bilmaydigan kishilar, hamda tama' tufayli bunday to'lovni yoqtirmaydigan kishilar bo'ladi."11

Scholars agree that "The state must appoint collectors of zakah because the Prophet (p) and the Successors after him sent collectors, and because there are always people who own assets but do not know how to pay their due zakah, and people who dislike such payment out of greed."11

Zakat hisobiga kiruvchi mol-mulkning egalari zakat yig'uvchilarga yordam berishlari va mol-mulkining hech bir qismini yashirmasliklari tavsiya etiladi. Jarir ibn Abdulloh rivoyat qiladi: "Arablardan bir guruh badaviylar Allohning Elchisi ﷺ huzurlariga kelib, dedilar: «Ba'zi zakat yig'uvchilar bizga zulm qilishdi». Allohning Elchisi ﷺ dedilar: «Siz yig'uvchilaringizni rozi qilishingiz kerak»"12. Jobir ibn Otik rivoyat qiladi, Payg'ambar ﷺ dedilar: "Sizlar yoqtirmaydigan [yig'uvchilar] oldingizga keladilar. Ular kelganda, ularni xush kutib olinglar va ular xohlagan ishni qilishlariga ruxsat beringlar. Agar ular adolat bilan ish tutsalar, natija o'z jonlariga bo'ladi, agar zulm qilsalar, jazo ham o'z jonlariga bo'ladi. Zakatingizni to'liq ado etishingiz uchun ularni rozi qilishingiz zarur, shunda ular sizlar uchun duo qiladilar"13. Anas rivoyat qiladi: "Bir kishi Allohning Elchisi ﷺdan so'radi: «Agar men sizning yuborgan xodimingizga zakat bersam, Alloh va Uning Elchisi nazdida bu zakatni ado etgan bo'laymanmi?» Payg'ambar ﷺ javob berdilar: «Ha, agar uni mening elchimga bersang, Alloh va Uning Elchisi nazdida o'sha majburiyatdan xalos bo'lasan. Sen uning savobiga loyiq bo'lasan, agar keyinchalik uni o'zgartirishsa, gunoh o'zgartirgan kishiga bo'ladi»."14

Owners of zakatable assets are advised to help collectors and not hide any part of their wealth. Jarir bin 'Abd Allah says, "A group of nomadic Arab came to the Messenger of God (p) and said 'Some zakah collectors did us an injustice.' The Messenger of God (p) said, 'you must please your collectors'"12 and Jabir bin 'Atik narrates that the Prophet (p) said, "People that you may not like [collectors] shall come to you. When they come, you should welcome them and let them do what they want. If they do justice, the result will be on their own souls, but if they do injustice, the punishment will also be on their own souls. It is necessary for completing your zakah that you please them, so they will pray for you."13 Anas narrates that "a man asked the Messenger of God (p), If I give zakah to the person you send, would I be fulfilling it as far as God and His Messenger are concerned?' The Prophet answered, 'Yes, if you give it to my messenger, you are freed from that obligation as far as God and His Messenger are concerned. You deserve its reward, and if it is tampered with later, the sin is on whoever changes it."14

Sahl ibn Abi Solih rivoyat qiladi: otasi aytdi: "Men zakot miqdoriga yetadigan mol-mulkka ega bo‘ldim. Sa'd ibn Abu Vaqqos, Ibn Umar, Abu Hurayra va Abu Sa'id al-Xudriydan so‘radim: zakotni o‘zim taqsimlashim kerakmi yoki hukumatga berishim kerakmi? Ularning hammasi uni hukumatga topshirishimni buyurdi, ularning hech biri bunga qarshi chiqmadi." Boshqa riwoyatda shunday deyilgan: "Men dedim: Bu hukumat nima qilayotganini ko‘rmayapsizmi? — Bu Umaviylar davri edi. Men hali ham unga zakotimni berishim kerakmi? Ularning hammasi javob berdi: "Ha, albatta berishing kerak." Buni Sa'id ibn Mansur o‘zining "Musnad" kitobida rivoyat qilgan.15

Sahl bin Abi Saleh narrates that his father said "I accumulated a zakatable amount of wealth. I asked Sa'd bin Abi Waqqas, Ibn 'Umar, Abu Hurairah, and Abu Sa'id al Khudri whether I should distribute zakah myself or give it to the government. They all ordered me to pay it to the government non of them disagreed." Another version reads, "I said, don't you see what this government does? 'It was at the time of the Umayyads. Should I still give it my zakah? They all answered 'yes, you must.'" This is reported by Sa'id bin Mansur in his Musnad.15

Ibn 'Umar says: "Pay your sadaqat to whoever is in charge of your affairs. If he does right, the reward is for his own soul, and if he does wrong, the burden is on himself." Qaz'ah reports from Ibn 'Umar: "Give them [the rulers] your zakah even if they drink wine." Al-Nawawi says: "These two statements are reported by al-Bayhaqi through sound or good chains."16 Al-Mughirah bin Shu'bah once asked a slave of his, who was managing his property in al-Ta'if: "What do you do with the zakah on my wealth?" The manager said: "I distribute part of it and I pay part to the government." Shu'bah said: "Why do you do that?" He answered: "They buy land and marry women with what we give them." Shu'bah said: "Give it to the government, for the Messenger of God ﷺ indeed commanded us to give it to them." Reported by al-Bayhaqi in his al-Sunan al-Kabir.17

Ibn 'Umar says, "Pay your sadaqat to whoever runs your affairs. If he does right, it is his soul that will be rewarded, and if he does evil, it is on himself." Qaz'ah reports from Ibn 'Umar." Give them [the rulers] your zakah even if they drink wine. "Al Nawawi says "these two statements are reported by al Baihaqi via correct or good chains."16 Al Mughirah bin Shu'bah once asked a slave of his, who was managing his assets in al Taif "what do you do with the zakah on my wealth?" The manager said, "I distribute part of it and I pay part to the government." Shu'bah said, "Why do you do that?" He answered, "They buy land and marry women with what we give them." Shu'bah said, "Give it to the Government, for the Messenger of God (p) indeed ordains us to give it to them." Reported by al Baihaqi in his al Sunan al Kabir.17

Yuqorida keltirilgan oyatlar, hadislar va sahobalarning fikrlari shuni ko'rsatadiki, asosan, zakotni Islom davlati boshqarishi lozim. Bu Islom davlati va jamoat zakot tashkiloti zimmasidagi muhim vazifadir.

The above mentioned verses, sayings and opinions of Companions indicate that in principle, zakah must be administered by the Islamic government. It is an important responsibility of the Islamic state and the public zakah organization.

Bir savol berilishi mumkin: agar dinlarning maqsadi insonning vijdonini uyg'otish, odamlarni haqiqat bilan yoritish va ularni Xudoga bo'lgan muhabbat yoki Uning azobidan qo'rqish tuyg'usi bilan go'zal xulq-atvorga undash bo'lsa, nega Islom jamiyatning tuzilishiga aralashadi, buni siyosiy hokimiyatlarga qoldirmaydi? Bizning javobimiz shuki, bu boshqa dinlarga tegishli bo'lishi mumkin, ammo Islom ham aqida, ham tizim, ham axloqiy qadriyatlar va qonunlar, ham yo'l-yo'riq beruvchi kitob, ham tashkil etilgan davlatdir.

One may ask, if the purpose of religions is to awaken human conscience, enlighten people with truth, and induce them to behave ideally by the drives of love of God or fear of His punishment, why should Islam interfere with the organization of society instead of leaving this to political authorities? Our answer is that this may be relevant to religions other than Islam, but Islam is both creed and system, moral values and laws, a guiding book and an organized state.

Shu dinning nuqtai nazaridan qaraganda, insonni "din" va "dunyoviy hayot" degan alohida bo‘limlarga bo‘lib bo‘lmaydi, hayotning o‘zini ham Qayser (hukmdor)ga sadoqat va alohida ravishda Xudoga sadoqatga ajratib bo‘lmaydi. Hayot yagona birlik; inson ham shundaydir; butun koinot ham shundaydir, barchasi Yagona va Qudratli Xudoga bo‘ysunadi. Islom shaxsga erkinlik va qadr-qimmat, jamiyatga esa yuksalish va baxt beradigan keng qamrovli va umumbashariy hidoyatni taqdim etadi. Ushbu yagona tuzum doirasida zakot tizimi joriy etilgan bo‘lib, uni yig‘ish va taqsimlash vazifasi davlatga yuklatilgan. Islom mo‘minlarning qalbiga zakot berish istagini joylaydi, zakotni yig‘ish va taqsimlashni esa davlatga ishonib topshiradi, quyidagi muhim sabablarga ko‘ra:

From the point of view of this religion, human beings cannot be dissected into departments, one for religion and the other for worldly life, nor can life itself be partitioned into allegiance to Caesar and separate allegiance to God. Life is one unit; so is the human being; so is the whole universe, all submitting to God, the One and Mighty. Islam brings forth comprehensive and universal guidance which gives liberty and dignity to the individual as well as betterment and happiness to society. Within this unified framework, the system of zakah is enacted assigning the collection and distribution to the state. Islam implants the desire to pay zakah in the hearts of believers while entrusting the state with zakah collection and distribution, for the following important reasons:

Agar zakot davlat tomonidan boshqarilsa, u mustaqil ravishda yuritilishi kerak, chunki uning taqsimlanishini Qur'onda Alloh belgilagan. Shunday ekan, zakot uchun alohida xazina va Islom davlati nazorati ostidagi alohida ma'muriy idora bo'lishi lozim. Zakot taqsimotiga oid oyat zakot ishchilariga ulush belgilash orqali bu mustaqillikka yashirin ishora qiladi. Islom davlatida musulmonlarning tarixiy amaliyoti davlat ichida bir necha qo'shimcha xazinalar tashkil etish bo'lgan. Hanafiylar to'rtta qo'shimcha xazinani aniq belgilab, ularni batafsil tavsiflaganlar.

If zakah is handled by the state, it must be run independently since God determines its distribution in the Qur'an. Thus, zakah should have a separate treasury and administrative body supervised by the Islamic state. The verse on zakah distribution refers implicitly to this autonomy by assigning a share to the workers on zakah. The historical practice of Muslims during the reign of Islam was to establish several sub-treasuries in the state. Four sub-treasuries are clearly identified and described by Hanafites:

1. Zakot.

1. Zakah.

2. Jizya va Xaroj.

2. Jiziah and Kharaj.

3. Urush o‘ljasi va rikoz (Hanafiylar fikriga ko‘ra, rikoz zakot emas).

3. War booty and rikaz (rikaz is not zakah, according to Hanafites).

4. Yo'qolgan va topilgan mol-mulk.19

4. Lost and found assets.19

Faqihlar odatda zakot solinadigan mollarni ikki guruhga ajratadilar. Zohiriy mollar ko'zga ko'rinadigan bo'lib, egasidan boshqa kishilar tomonidan osonlikcha sanab chiqilishi mumkin. Ularga ekin-tikin mahsulotlari va chorva mollari kiradi. Botiniy mollar esa egasi tomonidan osonlikcha yashirilishi mumkin bo'lgan mollardir. Ularga pul va savdo-sotiq mollari kiradi.

Jurists usually divide zakatable assets into two groups. Apparent assets are those that are visible and can easily be counted by people other than the owner. They include agricultural crops and livestock. Non-apparent assets are those that can easily be hidden away by the owner. They include money and business assets.

Zohir mollar bo'yicha, faqihlar deyarli bir ovozdan kelishadilar: ularning zakotini yig'ish va taqsimlash davlat zimmasida bo'lishi shart. Ularning zakotini yakka shaxslarga topshirib qo'yib bo'lmaydi, ayniqsa Payg'ambar ﷺ bu mollardan zakot olish uchun o'z yig'uvchilarini yuborganlari haqida ko'plab rivoyatlar mavjud bo'lgani uchun. Ravshanki, bu yig'imni ta'minlash davlatning vazifasi bo'lib, zarur bo'lsa, zakotni to'lashdan bosh tortganlarga qarshi kurashishi kerak, xuddi Abu Bakr Payg'ambar ﷺ vafotidan keyin shunday qilgani kabi.20

As for apparent assets, jurists agree almost unanimously that the collection and distribution of their zakah must be undertaken by the state. Their zakah should not be left to individuals, especially since we have many reports that the Prophet (p) sent his collectors to take zakah on these assets. It is obvious that the state is responsible for enforcing this collection and must fight, if necessary, those who refuse to pay this zakah, as Abu Bakr did after the death of the Prophet.20

Yashirin mol-mulkka kelsak, davlat ularning zakotini yig'ib, taqsimlash huquqiga ega ekani kelishilgan. Biroq, fuqarolar uni davlatga to'lashga majbur qilinishi haqida faqihlarning bir necha xil fikrlari bor.

As for non-apparent assets, it is agreed that the state has the right to collect and distribute their zakah. However, jurists have several opinions about enforcing its payment to the government.

Hanafiylar aytadilar: yashirin mollardagi zakotni uni tarqatish uchun mol egalarining o'ziga qoldirish kerak. Ular shuningdek qo'shimcha qiladilar: asosan davlat bunday zakotni boshqarish huquqiga ega bo'lsa-da, 'Usmon davridan beri bu vazifa mol egalariga topshirilgan. Bu topshiriq davlatning yashirin mollardagi zakot to'lanishini nazorat qilish vakolatini bekor qilmaydi. Agar davlatga ma'lum bo'lsa, ayrim hududlardagi mol egalari yashirin mollaridan zakot to'lamayotgan bo'lsa, uning to'lanishi jamoat huquqini muhofaza qiluvchi ijro organi tomonidan majburlab ta'minlanishi mumkin. Savdo mollaridagi zakot, agar ular bir joydan boshqa joyga olib o'tilayotgan bo'lsa, davlat tomonidan yig'ilishi mumkin; ammo savdo mollari olib o'tilmayotgan bo'lsa, ular boshqa yashirin mollar kabi hisoblanadi.

Shu fikrlarning biridan birini tanlashdan oldin shuni aytib o'tishim kerak: deyarli barcha faqihlar ikki masalada birdek fikrda. Birinchidan, Islom davlati yashirin va oshkora barcha mol-mulklardan zakot yig'ish va uni taqsimlash huquqiga ega. Odamlar o'z zakotlarini o'zlari berishga unchalik intilmayotgani haqida shubha mavjud bo'lsa, bu huquq yanada kuchayadi. Ba'zi faqihlar hatto barcha ixtiloflar davlatning roliga oid masalada, ya'ni hukumat zakotni boshqarmagan holatda yuzaga keladi, deb aytadilar. Hukumat zakotni boshqarganda esa, ular zakotni davlatga berish vojibligi bo'yicha ijmo' mavjud, deb hisoblaydilar.32 Hatto bunga qarshi chiqqanlar ham shu tamoyilni qabul qiladilar: davlat zakot yig'ishni amalga oshirgach, zakot davlatga berilishi kerak, chunki bu ixtilofli masala bo'lib, har qanday ixtilofli masalani siyosiy qaror bilan hal qilish mumkin, xuddi sud hukmlari bilan hal etiladigan huquqiy nizolar kabi.33 Ikkinchi kelishilgan masala shuki, agar davlat zakot yig'ishni e'tiborsiz qoldirsa, mol-mulk egalari o'z zakotlarini o'zlari taqsimlashlari kerak. Bu zakot ibodat va har bir inson tomonidan ado etilishi lozim bo'lgan diniy majburiyat ekanligiga asoslanadi. Hatto agar biror hukumat odamlarni zakot to'lashdan ozod qilishga jur'at etsa, musulmonlar zakotni mustaqil ravishda o'zlari taqsimlashlari kerak.

Before I select one of these opinions, I should mention that almost all jurists agree on two points. Firstly the Islamic state has the right to collect and distribute zakah on any and all assets, apparent and non-apparent. This right is emphasized if there exists suspicion that people are not so eager to pay their zakah by themselves. Some jurists even state that all differences with regard to the role of the state arise about the case in which the government does not administer zakah, but when it does, those jurists claim there is ijma' on the obligation of giving zakah to the state.32 Even those who disagree, accept the principle that once zakah collection is carried out by the state, zakah must be given to the state, because it is a disputed issue and any disputed issue can be settled by a political decision like legal disputes that are decided by court judgements.33 The second point of agreement is, if the state neglects zakah collection, owners of assets must distribute their own zakah. This is based on the fact that zakah is a form of worship and a religious obligation that must be fulfilled by each individual, to the extent that if a government dares to exempt people from paying zakah, Muslims must distribute their own zakah independently.

Bu ikki nuqtada to‘liq kelishuv tushunilgandan so‘ng, hukumatning yashirin mollardan zakot undirish vakolatiga ega yoki yo‘qligi haqidagi ixtiloflarni ko‘rib chiqishimiz mumkin. Zakot undirish va Islom davlatining vakolati haqidagi matnlarni tekshirganimda menga shunday tuyuldiki, matnlar oshkora va yashirin mol o‘rtasida hech qanday farq qilmaydi. Unda aytilishicha, Islom davlati zakotni yig‘ish va taqsimlashni, hech qanday istisnosiz, boshqarishi shart. Bu tushunchani quyidagi nuqtalar qo‘llab-quvvatlaydi:

Ba'zi olimlar zohiriy va g'ayri zohiriy mollarni Payg'ambarning ﷺ amaliyotiga tayanib ajratadilar. Ular ta'kidlaydilarki, Rasulullah ﷺ pul va savdo mollariga zakot yig'ish va taqsimlash uchun xodimlar yuborganligi haqida, zohiriy mollarga nisbatan bo'lgani kabi, keng tarqalgan yoki ishonchli dalil bizgacha yetib kelmagan. Shu sababli, ba'zi yetakchi olimlar g'ayri zohiriy mollardagi zakotni hukumatga berish yoki uni to'g'ridan-to'g'ri taqsimlash joiz, deb hisoblaydilar, shart shuki, bu adolat bilan va oluvchilar o'rtasida farq qilmasdan amalga oshirilsin. Abu 'Ubayd shunday deydi: "Menimcha, bu Hijoz va Iroqdagi sunniy olimlarning qarashidir. Oltin, kumush va savdo mollariga kelsak, musulmonlar bu farzni ado etishga ishonib topshiriladi, chorva, don va mevalardagi zakot esa faqat Islom hukumati tomonidan yig'ilishi kerak. Egalari to'lanishi lozim bo'lgan zakotni Islom hukumatidan yashirmasliklari kerak. Agar egalari uni o'zlari taqsimlasalar, bu farzni ado etmaydi va zakotni yana davlatga berish kerak. Bizda Sunnat va sahobalardan kelgan matnlar shu farqni tasdiqlaydi. Ko'ramizki, Abu Bakr chorva zakotini yig'ish uchun murtadlar bilan urushgan. Oltin va kumush zakoti uchun u bunday qilmagan." Abu 'Ubayd bu qarashni qo'llab-quvvatlovchi xabarlarni keltirishda davom etadi. Biroq uning keltirgan so'zlarini diqqat bilan tekshirilganda, ularning barchasi istisno holatlar, masalan, hukumatda va uning zakot idorasida buzg'unchilik kabi holatlar haqida ekanligini ko'ramiz, oddiy vaziyatlar haqida emas. Bu, Usmon ﷺ o'ldirilishiga olib kelgan siyosiy tartibsizliklar va fitnalardan keyingina bunday fikrlar paydo bo'lganidan ravshan ko'rinadi. Abu 'Ubayd o'z isnodi bilan Ibn Sirin shunday degani haqida xabar beradi: "Sadaqa Payg'ambarga ﷺ berilgan."

A few scholars distinguish between apparent and non-apparent wealth on the grounds of the actual practice of the Prophet. They argue that no overwhelming or widespread evidence reaches us which shows that the Messenger (p) sent workers to collect and distribute zakah on money and business assets, as he did with respect to apparent wealth. Consequently, some leading scholars argue it is permissible either to give the zakah due on non-apparent wealth to the government or distribute it directly, provided that this is done with righteousness and without discrimination between recipients. Abu 'Ubaid says, "This is, I believe, the view of Sunnite scholars in both Hijaz and Iraq. As far as gold, silver, and trade assets are concerned, Muslims are trusted to fulfill this obligation, while zakah on livestock, grain, and fruits must only be administered by the Islamic government. Owners must not hide due zakah away from the Islamic government. If owners distribute the latter on their own, that does not satisfy the requirement, and zakah must again be given to the state. The texts we have from Sunnah and the Companions warrant this distinction. We see that Abu Bakr fought the apostates in order to collect zakah due on livestock. He did not do that for zakah due on gold, and silver."41 Abu 'Ubaid goes on to give a reports in support of this position, but upon close examination of his quoted statements, we find them all speak about exceptional circumstances, such as corruption in government and its zakah agency and not normal situations. This is obvious from the fact that such opinions come about only after political unrest and conspiracies that led to the killing of 'Uthman. Abu 'Ubaid reports, via his own chain, that Ibn Sirin says "The sadaqah was paid to the Prophet (p)

Ushbu masala Damashqda 1952 yilda bo'lib o'tgan zakot haqidagi ma'ruzasida professorlar Xallof, al-Hasan va Abu Zahra tomonidan muhokama qilingan. Ular shunday deydilar: davlat barcha mollar, ko'rinadigan va ko'rinmaydigan, uchun zakotni yig'ish mas'uliyatini o'z zimmasiga olishi zarur, ikki sabab bilan. Birinchidan, hozirgi kunda ko'p odamlar o'zlarining barcha mollari uchun ushbu majburiyatdan voz kechdilar. Ular Utmon va undan keyingi ulamolar bergan vakolat shartlarini bajarmaydilar va faqihlar shunday deydilar: agar odamlar ko'rinmaydigan mollari uchun vojib bo'lgan zakotni taqsimlash majburiyatini bajarmasalar, davlat bu majburiyatni yana o'z zimmasiga olishi mumkin va agar odamlar umuman zakotlarini to'lamasalar, davlat ularni buni qilishga majburlashi kerak.

This matter is discussed by the Professors Khallaf, al Hasan, and Abu Zahrah in their lecture on zakah in Damascus 1952. They say, It is imperative that the government take responsibility for collecting zakah on all wealth, apparent and non-apparent, for two reasons. Firstly, many people now abandoned this obligation on all their wealth. They do not fulfill the terms of agency given by Uthman and scholars after him, and jurists state that if people do not fulfill the obligation of distributing zakah due on their non-apparent wealth, the state may take charge of this obligation again, and that if people do not in general pay their zakah, the state must force them to do so.

Ikkinchidan, bugungi kunda ilgari yashirin bo‘lgan mol-mulkning ko‘pchiligi ochiq bo‘lib qoldi, ayniqsa savdo mollari va pul aktivlari, chunki savdogarlar odatda o‘z tijoratlari uchun hisob-kitob yozuvlarini yuritadilar. Daromad va foydadan soliq hisoblashda qo‘llaniladigan qoidalar Xudo tomonidan kambag‘al va muhtojlar uchun farz qilingan zakot masalasiga nisbatan ham qo‘llanilishi kerak. Pul va pul aktivlarining aksariyati banklarda saqlanadi va yil oxiridagi qoldiqlarini bilish oson ish hisoblanadi. Biz faqihlarning, agar yashirin mol-mulk ochiq bo‘lib qolsa, uning zakotini yig‘ish mas’uliyati davlatga o‘tishiga kelishganini bilamiz. Al-Oshirin muassasasining Usmon davrida va undan keyin ham saqlanib qolgani bu fikrni qo‘llab-quvvatlaydi, chunki al-Oshirin bir joydan boshqa joyga olib o‘tilayotgan savdo mollaridan zakot yig‘ardi. Shunday ekan, yashirin mol-mulkka yetib borish va uni hisoblash imkoniyati mavjud bo‘lgan ekan, ular ochiq mol-mulk kabi ko‘rilishi kerakligi aniqdir.50

Secondly, most formerly non apparent items of wealth have become apparent today, especially trade inventory and monetary assets, since merchants usually keep accounting records for their businesses. The same rules that apply to calculating taxes on income and profit must be used with regard to zakah obligated by God for poor and deprived. Money and monetary assets are mostly deposited in banks, and knowing their balances at the end of the year is an easy matter. We know that jurists agree that if non-apparent items of wealth become apparent, responsibility for the collection of their zakah reverts to the state. The fact that the institution of al Ashirin remained during and after Uthman's period supports this point, since al Ashirin used to collect zakah on merchandise being transported from one place to another. Thus, the ability to reach and count non-apparent items, obviously means they should be treated like apparent items.50

Zakotni ado etmagan kishilarni jazolash va zarur miqdorni kuch bilan olish uchun davlatga vakolat berilishining o'zi zakot yig'ishda davlatning hayotiy rolini tasdiqlaydi.

Authorizing the state to penalize those who do not fulfill the obligation of zakah and to take the due amount by force is itself an assertion of the state's vital role in zakah collection.

Hanafiylar zakot yig'uvchi xodimlar to'lovchilarning bayonlarini faqat qasam bilan tasdiqlangan holda qabul qilishi mumkin, deb hisoblaydilar. To'lovchi zakot to'langanini boshqa xodimga topshirganini, qarzdor ekanini yoki zakot miqdorini kamaytiradigan yoki butunlay yo'qotadigan boshqa biror holatni da'vo qilishi mumkin. Hanafiylar qo'shimcha qiladiki, agar qasam bilan berilgan zakot to'lovi haqidagi bayon noto'g'ri yoki yolg'on ekani aniqlansa, hatto yillar o'tgach bo'lsa ham, lozim bo'lgan zakot undirilishi kerak. Zakot yig'uvchi xodimlar ko'rinib turgan boyliklar zakotini shaxsning o'zi bevosita to'laganligi haqidagi har qanday da'voni qabul qilmasliklari kerak.51

Hanafites believe that zakah officers my only accept payers' disclosures if ascertained under oath. A payer may claim payment is made to another officer, being in debt, or any other factor that reduces or eliminates zakah payment. Hanafites add that if it is discovered, even years later, that a statement made under oath about the payment of zakah is invalid or false, the due zakah must be collected. Zakah officers must not accept any claim that zakah on apparent wealth was paid directly by the individual.51

Biroq, amaldor zakot to'lovchining o'zi qasamyod qilib bergan bayonotni qabul qilishi mumkin, unga ko'ra yashirin mollar uchun zakot hamda to'lovchi tomonidan haqdorlarga allaqachon taqsimlanganligini tasdiqlaydi.52

However, the officer my accept a statement made under oath that zakah on non-apparent items was already distributed to deservants by the payer himself.52

Malikiylar shuni ta'kidlaydilar: agar kishi zakot to'lashdan bosh tortsa, uni majburan undirish kerak, chunki to'lovchining boy ekani ma'lum bo'lsa, u zohiriy mollarga ega bo'lsinmi yoki yashirin mollarga ega bo'lsinmi, farqi yo'q. Zakot to'lashni rad etishning ba'zi hollarida jazo sifatida qamoqqa olish ham bo'lishi mumkin. Aytilishicha, Islom davlati zakot to'lashdan bosh tortganlarni isyonkor deb e'lon qilishi va to'lanishi lozim bo'lgan zakot undirilguncha ular bilan urush qilishi mumkin.53

Malikites assert that in case of refusal to pay, zakah must be collected by force, as long as it is known that the payer is wealthy, whether he or she owns apparent items or non-apparent items. Imprisonment may be the penalty for certain cases of denial of zakah payment. It is said that the Islamic government may go as far as to declare those who refuse to pay zakah rebels and fight them until the due zakah is collected.53

Ulamolar bir fikrda ittifoq qilganki, zakotning o‘zi farz ekanini inkor etgan kishilar, agar uzrga ega bo‘lmasa, ya’ni masalan, Islomga yangi kirgani uchun uning barcha talablarini hali bilib ulgurmagan bo‘lsa, murtadlar kabi muomala qilinadi. Shuningdek, zakotni to‘lashdan bosh tortgan kishilardan, agar u zo‘rlik ishlatmasdan berilmasa, uni majburan undirish kerakligida ham ixtilof yo‘q.56

It is agreed upon that those who deny the obligation of zakah itself are treated like apostates, provided they have no excuse, such as being very new to Islam, and therefore not having yet grasped all its requirements. There is no disagreement also that zakah must be collected by force if payers refuse to give it without use of force.56

Biroq, olimlar zakotni to'lashdan bosh tortganlarga jarima solish masalasida ittifoq qilmaganlar. Ishoq, Ahmad rivoyatining biri, al-Avzoiy va al-Shofi'iyning avvalgi qarashi shunday deydi: yuqorida zikr qilingan hadisga muvofiq, to'lanishi kerak bo'lgan miqdor bilan birga to'lovchining molining yarmi jarima sifatida undirilishi lozim. Ko'pchilik olimlar, shu jumladan al-Shofi'iyning keyingi qarashi bo'yicha esa faqat zakotning belgilangan miqdori undiriladi. Bu quyidagi uch dalilga asoslanadi:

However, scholars do not agree about imposing a fine on those who refuse to pay zakah. Some, including Ishaq a report from Ahmad, al Awza'i, and the older opinion of al Shafi'i, believe a fine of half the payer's wealth must be collected along with the due amount, in accordance with the saying mentioned above. As for the majority, including the later opinion of al Shafi'i, only the due amount of zakah must be collected. This is based on three points:

A. "Mol-mulkka zakotdan boshqa hech narsa vojib emas" degan so'z.57

A. The saying "Nothing is obligated on wealth except zakah."57

B. Zakot — ibodat bo'lib, ibodatni ado etmaslik jarima talab qiladigan sabab emas.

B. Zakah is a worship, and not fulfilling a worship is not a reason that incurs fines.

C. Abu Bakr davrida ko'plab odamlar zakot to'lashdan bosh tortdilar. Abu Bakr zakot to'lashdan bosh tortganlarga qarshi urush olib borgan bo'lsa-da, na o'zidan va na sahobalardan birortasidan, zakot to'lashga majbur qilinganlarga moliyaviy jarima solingani haqida rivoyat mavjud emas.58

C. Many people refused to pay zakah during Abu Bakr's time. Although Abu Bakr fought those who refused to pay, no report is available from him or any of the Companions that a financial fine was imposed on those who were forced to pay zakah.58

Musulmon olimlari zolim hukumatlarga zakot berish masalasida ixtilof qilganlar. Ba'zilari buni shartsiz joiz deb hisoblaydilar, boshqalari esa barcha hollarda man etilgan deb e'lon qiladilar; bu ikki qarash o'rtasida esa turli oraliq fikrlarning butun spektri mavjud.

Muslin scholars differ on paying zakah to oppressive governments. Some believe it is unconditionally permissible, and others declare it prohibited in all cases, with whole spectrum of views between these two extremes.

Zakot zulmkor hukumatlarga shartsiz berilishi mumkin, deb aytadiganlarning asosiy dalili al-Muntaqa muallifi keltirgan bir qancha hadislardan olingan bo'lib, ular quyidagicha:72

As for those who say it is unconditionally allowed to pay zakah to oppressive governments, their main argument is derived from a few sayings mentioned by the author of al Muntaqa as follows:72

A. Anas rivoyat qilishicha, bir kishi shunday degan: "Ey Allohning Rasuli, agar zakotimni sizning amilingizga bersam, Alloh va Uning Rasuli nazdida bu ado bo'ladimi?" Payg'ambar ﷺ dedilar: "Ha, agar uni mening amilimga bersang, Alloh va Uning Rasuli nazdida zakotni ado etgan bo'lasan; uning savobini olasan, uni buzgan kishi esa gunohi uchun javobgar bo'ladi."73

A. It is reported from Anas that a man said, "O Messenger of God, if I give my zakah to your commissioner would I be fulfilling it as far as God and His Messenger are concerned?" The Prophet said "Yes, if you give it to my commissioner, you have completed it from the point of view of God and His Messenger; you get its reward, and the evil of tampering with it is on whoever tampers with it."73

B. Ibn Mas'ud rivoyat qiladi: Xudo elchisi shunday dedi: "Mendan keyin xudbinlik va sizlar yoqtirmaydigan ishlar bo'ladi." Odamlar: "Ey Xudo elchisi, unda bizga nimani buyurasiz?" deb so'radilar. U javob berdi: "Zimmangizdagi vazifani ado eting, sizga tegishli bo'lgan narsani esa Xudodan so'rang."74

B. It is reported from Ibn Mas'ud that the Messenger of God said, "There shall be selfishness and matters you disapprove of after I am gone." People said, "O Messenger of God, what would you order us to do then?" He answered, "Fulfill the obligation that is on you and ask God for that which is yours."74

C. Vail ibn Hajar rivoyat qiladi: "Bir kishi Xudoning Elchisi (ﷺ)dan so'radi: «Agar bizga shunday hukmdorlar hukmronlik qilsa, ular bizga o'z huquqlarimizni bermasa-yu, lekin bizdan o'z huquqlarini talab qilsa, nima deysiz?» Xudoning Elchisi (ﷺ) javob berdilar: «Eshiting va itoat eting. Ular o'z qilmishining yukini ko'tarur, siz esa o'z amalingizning yukini ko'tarasiz»", deb eshitganman."