Qog'oz pul — davlat chiqarib, o'zining valyutasi va puli sifatida qabul qiladigan moliyaviy qog'ozlar bo'lib, ular orqali mollarning narxlari va xizmatlar uchun to'lovlar belgilanadi. Ushbu qog'oz pulga berilishi lozim bo'lgan zakot oltin va kumush zakotidir. Zakot qoidalari uning haqiqatiga muvofiq ravishda unga tatbiq etiladi. Bu haqiqat uch shaklda namoyon bo'ladi:

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. Qog'oz pul — davlat tomonidan chiqarilgan vakillik qog'oz puli bo'lib, u metall pul tizimi bo'yicha ish yuritadi. U ma'lum miqdordagi oltin yoki kumushni ifodalaydi, muomalada ularning o'rnini bosadi va talab qilinganda ular bilan almashtiriladi. Ushbu vakillik qog'oz puli oltin yoki kumush hisoblanadi, chunki uni istalgan vaqtda ular bilan almashtirish mumkin, shuning uchun uning zakoti oltin va kumush zakotidir. Agar u oltinning o'rnini bosuvchi bo'lib, miqdori 20 ta oltin dinorga, ya'ni oltinning nisobi bo'lgan 85 grammga teng bo'lsa, unda bir yil o'tgach, qirqdan bir qism miqdoridagi zakot farz bo'ladi. Agar u kumushning o'rnini bosuvchi bo'lib, miqdori 200 ta kumush dirhamga, ya'ni zakotning nisobi bo'lgan 595 grammga teng bo'lsa, unga qirqdan bir qism miqdoridagi zakot farz bo'ladi. Ushbu qog'oz pulda zakotning farzligiga dalil, avval zikr qilingan, oltin va kumushda zakotning farzligini bildiruvchi hadislardagi dalilning o'zidir. Chunki u oltin va kumushning vakili hamda o'rnini bosuvchisidir, vakil yoki o'rnini bosuvchi esa asl narsaning hukmini oladi.

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. Ishonchli (Watheeqa) qog'oz pul — bu Davlat yoki ishonchli bank tomonidan chiqarilgan pul bo'lib, bunday qog'oz pullarni chiqarish huquqi Davlatga berilgan. U ma'lum miqdordagi oltin va kumush zaxirasi bilan ta'minlangan bo'lib, bu zaxira pulning nominal qiymatidan kam bo'lgan ma'lum nisbat asosida belgilanadi. Ushbu oltin va kumush zaxirasi pul uchun kafolat sifatida Davlat yoki pul chiqaruvchi bank tomonidan saqlanadi. Uni chiqaruvchi tomon egasi talab qilganda, pulning zaxira qiymatiga teng oltin yoki kumushni uning egasiga berishni o'z zimmasiga oladi. Zaxira to'liq bo'lmaydi, balki qiymatining ma'lum bir ulushi bo'ladi, masalan, uch chorak, uch dan ikki, yarmi yoki boshqa biror foiz.

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.

Ishonchli qog'oz pul (Watheeqa)ning qoplangan qismi yoki ulushi vakillik qog'oz puli hisoblanadi, u oltin yoki kumush bilan qoplangan bo'lsinmi, chunki uni istalgan vaqtda o'sha narsaga almashtirish mumkin. Shuning uchun uning zakoti oltin va kumush zakotiga aylanadi. Masalan, agar u nominal qiymatining yarmiga oltin bilan qoplangan bo'lsa, unda zakot 40 dinorga yetib, bir yil o'tganda vojib bo'ladi, zakot esa o'z turidagi dinorlarda beriladi. Agar 40 dinorga yetmasa, u nisobdan kam bo'lgani uchun unda zakot vojib bo'lmaydi.

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.

Agar u kumush bilan qoplangan bo‘lib, masalan, sof qiymatining yarmi miqdorida bo‘lsa, u holda u 400 dirhamga yetib, bir yil o‘tganda unda zakot vojib bo‘ladi, zakoti esa o‘z turidan 10 dirham bo‘ladi. Agar u 400 dirhamdan kam bo‘lsa, unda zakot yo‘q, chunki u kumushning nisobidan kamdir.

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.

Ushbu ishonchli qog'oz pul bo'yicha zakot farz ekanligining dalili zakot farzligini bildiruvchi oltin va kumush haqidagi o'sha hadislardir. Chunki u oltin va kumushning vakili hamda o'rnini bosuvchi sifatida, qoplangan nominal qiymat doirasida, ularning o'rnida turadi. Shuning uchun unga zakot farz bo'ladi, chunki vakil yoki o'rnini bosuvchi asl (asl) hukmini oladi.

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. Majburiy (ilzamiyya) qog'oz pul — davlat tomonidan qonun orqali chiqarilgan qog'oz pul. U muomala uchun chiqariladi, tovarlar narxi va xizmatlar hamda manfaatlar uchun to'lov sifatida qabul qilinadi. Biroq u oltin yoki kumushga almashtirilmaydi, oltin yoki kumush bilan ta'minlanmaydi va oltin yoki kumush zaxiralari yoxud zaxiraga ega qog'oz pul bilan kafolatlanmaydi. Bu qog'oz pulning qonuniy qiymatidan boshqa hech qanday qiymati yo'q.

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.

Lekin bu majburiy pul birlik sifatida qabul qilinganidan beri, xizmat va manfaatlar uchun to'lovlar, shuningdek oltin va kumush hamda boshqa barcha tovar va mollar aynan shu pul bilan sotib olinadi. Shu sababli u oltin va kumushda tasdiqlangan pul va narx xususiyatlarini bajardi. Bu ikki xususiyat oltin va kumushda zakotni vojib qilgan hadislarda ko'rsatilgan, masalan: "Riqqada chorak ushr bor", "besh avqiyadan kam (mol)da zakot yo'q", "Riqqa sadaqasini bering", "kumushdan to ikki yuz dirham bo'lmaguncha hech narsa olinmaydi, ikki yuz dirhamga yetgach undan besh dirham olinadi" va "agar sizda bir yil o'tgan yigirma dinor bo'lsa, undan yarim dinor vojib bo'ladi". Bu hadislarning barchasi pul va narx xususiyatlari shu pul orqali bayon etilishi kerakligini ko'rsatadi, chunki arab tilida Riqqa, Wariq va avqiya so'zlari zarb qilingan va tangalangan dirhamlarni bildirish uchun ishlatiladi. Xuddi shunday, Dinor atamasi faqat zarb qilingan va tangalangan oltinni, ya'ni pul va narxni bildirish uchun qo'llanadi. Bu atamalarning kumush yoki oltin so'zlari o'rniga ishlatilishi hadislarda aynan pul va narx nazarda tutilganini ko'rsatadi. Shunday ekan, zakot qoidalari, diyat (qon puli), kafforat, o'g'irlik uchun qo'l kesish va boshqa hukmlar aynan shu ikki xususiyatga bog'liqdir.

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.

Chunki majburiy pul bu pulning xususiyatlari va narxini tasdiqlaydi, shu sababli u zakot majburiy bo'lgan hadislar bilan ikki pul turi — oltin va kumushga kiritiladi. Shuning uchun u oltin va kumush kabi zakot bilan majburlanadi va u oltin va kumush bilan baholanadi. Kimki qiymati 20 dinor oltinga — ya'ni 85 gramm oltinga, bu oltinning nisobi, yoki 200 dirhamga kumushga — ya'ni 595 gramm kumushga teng bo'lgan majburiy pulga egalik qilsa, va uning ustidan bir yil o'tsa, unga zakot majburiy bo'ladi va u to'rtdan bir ulushini berishi kerak.

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.

Zakot oltindan oltin, vakolatli pul (valyuta) va ishonchli pul bilan to'lanadi. Zakot kumushdan kumush, vakolatli pul (valyuta) va ishonchli pul bilan to'lanadi. Shunga o'xshash, oltindan olinadigan zakotni kumush va majburiy pul bilan to'lash mumkin, kumushdan olinadigan zakotni esa oltin va majburiy pul bilan to'lash mumkin, chunki ularning barchasi pul va narx vositalaridir. Shu sababli ularning ba'zilari boshqalarining o'rnini bosishi mumkin, ba'zilari esa boshqalarning o'rnida to'lanishi mumkin, chunki bu masalada maqsad aniq belgilangan. Ekin va mevalardan olinadigan zakot bobida, zakot yuklatilgan mol-mulk o'rniga uning qiymatini almashtirish mumkinligiga dalillar keltirilgan.

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.