第143条

天课是向穆斯林征收的，取自伊斯兰教法规定的财产，例如货币、商业利润、牲畜和谷物。伊斯兰教法未提及的物品不征收天课。天课由每位财产所有者缴纳，无论其是否负有宗教责任（Mukallaf），即成年且神志清醒者，还是不负宗教责任者，例如儿童和精神失常者。天课被存放在国库（Bayt Al-Mal）的特定账目中，只能用于《古兰经》中提到的八类受助者中的一类或多类。

Zakah is collected from Muslims, and is taken from the wealth which the Shari’ah has specified such as money, the profits of trade, cattle and grains. It is not taken from anything which the Shari’ah did not mention. It is taken from every owner irrespective of whether they were legally responsible/accountable (Mukallaf) such as the mature, sane person or whether they were not legally responsible such as the child and the insane. The Zakah is placed in a specific section of the Bayt Al-Mal, and is not spent except upon one or more of the eight categories mentioned in the noble Quran.

本文涵盖以下五个问题：第一，天课对穆斯林的义务性；第二，天课只从伊斯兰教法规定的财产中征收，不得超出；第三，天课从每一位财产所有者处征收；第四，天课被存放在天课库（Bayt Al-Mal）的特定部分；第五，天课只能用于符合特定条件和数量的特定人员，不得用于其他人。至于第一个问题，即天课的义务性，其证据来自高贵的《古兰经》，例如（安拉）的经文：

This article encompasses the following five issues: first: the obligation of Zakah upon the Muslims; second: it is taken from the property that the Shari’ah specified and nothing else; third: it is taken from every owner; fourth: it is placed in a specific section of the Bayt Al-Mal; fifth: it is not spent upon anyone other than the specific individuals that meet certain characteristics and numbers. As for the first issue, which is the obligation of Zakah, its evidence is the noble Quran such as His (swt) words:

“并完纳天课”（《古兰经》2:43），以及：

“And give Zakah” (TMQ 2:43), and:

“并且谨守拜功，缴纳天课”（古兰经 33:33），以及：

“And establish prayer and give Zakah” (TMQ 33:33), and:

“男人们虽然从事贸易和买卖，却不因此而忘记真主的纪念、拜功的完成和天课的交纳。”（TMQ 24:37）同时，圣训中也有证据：当先知ﷺ派穆阿兹前往也门时，对他说：

“Men whom neither commerce nor sale distracts from the remembrance of Allah (swt) and performance of prayer and giving of Zakah.” (TMQ 24:37). And there is also proof from the Sunnah, when the Messenger of Allah (saw) sent Mu’adh to Yemen and said to him:

. » أَعْلِمْهُمْ أَنَّ اللهَ افْتَرَضَ عَلَيْهِمْ صَدَقَةً، تؤُْخَذُ مِنْ أَغْنِيَائِهِمْ وَترَُ د عَلَى فُقَرَائِهِمْ «.

“教导他们，真主（SWT）已经规定他们必须从财产中缴纳天课，取自他们中的富裕者，交给贫穷者。”（这段圣训由双方共同辑录，传自伊本·阿拔斯），以及这段圣训：

“teach them that Allah (swt) has made it obligatory for them to pay the Zakah from their property and it is to be taken from the wealthy among them and given to the poor.” (agreed upon from Ibn Abbas), and the narration:

. » بُنَِِ الإِسْلامُ عَلَى خََْسٍ « .

“伊斯兰教建立在五件事之上”，这段圣训为双方所公认，传自伊本·欧麦尔，其中提到：「并缴纳天课」。据艾布·胡莱赖传述，有一位贝都因人来见先知ﷺ，说：“请指导我一件事，我若做了它，就能进入乐园。”他说：

“Islam is built upon five” agreed upon from Ibn Umar, in which he mentioned: » وَإِيتَاءِ الزَّكَاة « “and to give Zakah”. It is reported from Abu Hurayrah that a Bedouin came to the Prophet (saw) and said: “Guide me to an action that if I did it I would enter Paradise”. He said:

. اللهَ لا تُشْرِكُ بِهِ شَيْئاً، وَتُقِيمُ الصَّلاةَ الْمَكْتُوبَةَ، وَتؤَُدِّي الزَّكَاةَ الْمَفْرُوضَةَ، وَتَصُومُ « » رَمَضَانَ .

“你们要崇拜安拉（SWT），不以任何事物与祂并列；要坚守拜功，缴纳天课，斋戒莱麦丹月。”（布哈里传述）。又传述：盖斯说：“贾利尔·本·阿卜杜拉说：”

“Worship Allah (swt) and do not associate anything with Him, and establish the obligatory prayers, and pay the necessary Zakah, and fast Ramadan” (reported by Al-Bukhari). And it is narrated from Qais who said: “Jarir Bin Abdullah said:

. » عَلَى إِقَامِ الصَّلاةِ وَإِيتَاءِ الزَّكَاةِ وَالن صْحِ لِكُلِّ مُسْلِمٍ بَايعَْتُ رَسُ ولَ اللهِ « .

“我向安拉的使者ﷺ宣誓效忠，承诺谨守拜功、缴纳天课，并对每一位穆斯林保持真诚与善意。”（双方共同认可的圣训。）这些经文证据表明天课是义务的；至于天课只从穆斯林中收取，而不从其他人收取，这是根据穆阿兹的传述中先知ﷺ的话语而来。

“I gave pledge of allegiance to the Messenger of Allah (saw) on the observance of prayer, payment of Zakah, and sincerity and well-wishing for every Muslim.” (agreed upon). These evidences indicate the obligation of Zakah, and as for the fact that is not taken from anyone other than the Muslims, this is due to the words of the Messenger (saw) in the narration of Mu’ath:

.» تؤُْخَذُ مِنْ أَغْنِيَائِهِمْ « .

“取自富人”，至于它被分给穆斯林而不分给其他人，是由于同一段圣训中的话：“并返还给他们中的贫穷者。”

“taken from the wealthy”, and as for the fact that it is given to the Muslims and not to anyone else is due to the words in the same narration: .» وَترَُ د عَلَى فُقَرَائِهِمْ « .

“并给予穷人”，换言之，即穆斯林。

“and given to the poor”, in other words, the Muslims.

关于第二个问题，即天课不得从伊斯兰教法规定之外的任何财产中征收，其依据是：立法者（安拉）（SWT）通过规定从每一类财产中征收的数额，限定了天课征收的种类。因此，凡是伊斯兰教法为之规定了色目（天课须缴纳的最低限额，达到此额天课即成为义务）的财产，一旦达到色目便征收天课；若未达到，则不征收，依据是贾比尔的传述，他说：

With respect to the second issue, which is that Zakah is not taken from any property other than that which has been specified by the Shari’ah, its evidence is that the Legislator (swt) restricted the categories from which Zakah is taken by defining the amount which is taken from each of these categories. So everything that the Shari’ah defined a Nisab (minimum level after which the Zakah becomes obligatory) for, has Zakah taken from it once it reaches the Nisab and if it doesn’t reach it then nothing is taken from it, due to what was related from Jabir who said:

. لَيْسَ فِيمَا دُونَ خََْسِ أَوَاقٍ مِنْ الْوَرِقِ صَدَقَةٌ، وَلَيْسَ فِيمَا دُونَ خََْسِ ذَوْدٍ مِنْ « » الإِبِلِ صَدَقَةٌ، وَلَيْسَ فِيمَا دُونَ خََْسَةِ أَوْسُقٍ مِنْ التَّمْرِ صَدَقَة .

“安拉的使者ﷺ说：“不足五乌盖亚（沃盖）银子，不须缴纳天课（沙达喀）；不足五头骆驼，不须缴纳天课；不足五瓦斯格的椰枣，不须缴纳天课。”（穆斯林辑录）

“The Messenger of Allah (saw) said: “No (Zakah) Sadaqa is payable on less than five Fiqiyas (Awaq) of silver, and on less than five heads of camels, and less than five Wasqs of dates.” (reported by Muslim).

天课不应从那些伊斯兰教法未规定其薄产标准(Nisab)的财产中征收。这是因为,尽管经文是概括性的(Mujmal),但圣训随之而来并作了解释。因此,关于天课的圣训是对经文普遍含义的阐释,而非对经文的限定。解释与限定之间有很大的区别。拜功也是以概括的形式降示的。

Zakah is not taken from property that has not had a Nisab defined by the Shari’ah. This is because though the verse is summarised (Mujmal), the narrations came and explained it. And so the narrations regarding Zakah explain the generality of the verse and are not specifications for it. There is a large difference between explanation and specification. The prayer came in a summarised form:

“并谨守拜功”（TMQ 2:43），使者（愿主赐其平安）来了并加以阐明，因此，凡不在使者（愿主赐其平安）所阐明的拜功之内的事物，都不允许被视为与之相关，因为我们受限于使者（愿主赐其平安）所阐明的内容。同样地，关于天课的经文也是以概括的形式降示的。

“And establishes the prayer” (TMQ 2:43) and the Messenger (saw) came and explained it, and so anything outside of what the Messenger (saw) explained as part of the prayer is not permitted to be considered relevant, since we are restricted by what the Messenger (saw) explained. In the same manner, the verse regarding Zakah came in a summarised form:

“并完纳天课”（TMQ 2:43）

“And give Zakah” (TMQ 2:43):

“你（穆罕默德）当从他们的财产中收取……”（《古兰经》9:103）

“Take, [O, Muhammad], from their wealth.” (TMQ 9:103):

“Zakah expenditures are only for.” (TMQ 9:60)，经文之后，圣训来加以说明，解释了征收天课的各类财产，以及从这些财产中征收的数额和它们的尼萨布。天课不从其他任何财产中征收，禁止从伊斯兰教法未规定尼萨布及征收数额的财产中征收天课。因此，房屋、汽车或橄榄不需缴纳天课，因为立法者没有规定它们的天课尼萨布，也没有规定达到尼萨布价值时应征收的数额。既然如此，它们就不需缴纳天课；天课的征收仅限于《沙里亚》文本中提及的财产。因此，天课只从经文可靠记载中提到的十类物品中征收，即骆驼、牛、羊、黄金、白银、小麦、大麦、椰枣和葡萄干。

“Zakah expenditures are only for.” (TMQ 9:60), and the narrations came and explained the categories from which Zakah is taken by explaining the amount which is taken from these categories, and the Nisab for them, Zakah is not taken from anything else, and it is forbidden to take Zakah from anything other than whatever the Shari’ah mentioned the Nisab for and the amount taken from it. So accordingly there is no Zakah upon housing, or cars or olives, since the Legislator did not mention the Nisab for any Zakah upon them, nor the amount which should be taken from them if they reached the value of the Nisab, and, therefore, there is no Zakah upon them, and taking Zakah is limited to the properties which have been mentioned in a Shari’ah text. Therefore, Zakah is only taken from the ten things which have been mentioned in authentic texts, which are camels, cows, cattle, gold, silver, wheat, barley, dates and raisins.

关于骆驼和牛，证据是伊本·舍哈卜（Al-Zuhri）引述萨利姆（Salem）从其父亲所传的圣训，他说：

As for camels and cattle, the evidence is what has been related from Al-Zuhri from Salem from his father who said:

. قَدْ كَتَبَ الصَّدَقَةَ وَلََْ يَُْرِجْهَا إِلَى عُمَّالِهِ حَتََّّ توُُفيَِّ، قَالَ: كَانَ رَسُولُ اللهِ « فَأَخْرَجَهَا أَبُو بَكْرٍ مِنْ بعَْدِهِ فَعَمِلَ بَِِا حَتََّّ توُُفيَِّ، ثُمَّ أَخْرَجَ هَا عُمَرُ مِنْ بعَْدِهِ فَعَمِلَ بَِِا. قَالَ: فَلَقَدْ هَلَكَ عُمَرُ يوَْمَ هَلَكَ وَإِنَّ ذَلِكَ لَمَقْرُونٌ بِوَصِيَّتِهِ، قَالَ: فَكَانَ فِيهَا فِي الإِبِلِ فِي خََْسِ شَاةٍ، حَتََّ تنَْتَهِي إِلَى أَرْبَعٍ وَعِشْرِينَ، فَإِذَا بلََغَتْ إِلَى خََْسٍ وعِشْرينَ فَفِيهَا بِنْتُ مَََاضٍ، إِلَى خََْسٍ وَثَلاثِيَ، فَإِنْ لََْ تَكُنْ بِنْتُ مَََاضٍ فَابْنُ لَبُونٍ، فَإِذَا زَادَتْ عَلَى خََْسٍ وَثَلاثِيَ فَفِيهَا ب نْتُ لَبُونٍ، إِلَى خََْسٍ وَأَرْبَعِيَ، فَإِذَا زَادَتْ وَاحِدَةٌ فَفِيهَا حُقَّةٌ، إِلَى سِ تِّيَ، فَإِذَا زَادَتْ فَفِيهَا جَذِعَةٌ، إِلَى خََْسٍ وَسَبْعِيَ، فَإِذَا زَادَتْ فَفِيهَا ابْنَتَا لَبُونٍ، إَلَى تِسْعِيَ، فَإِذَا زَادَتْ فَفِيهَا حُقَّتَانِ، إِلَى عِشْرِينَ وَمَائَةٍ، فَإِذَا كَثرَُتْ الإِبِلُ فَفِي كُلِّ خََْسِيَ حُقَّةٌ، وَفِي كلِّ أَرْبَعِيَ بِنْتُ لَبُونٍ. وَفِي الغَنَمِ مِنْ أَرْبَعِيَ شَاةً شَاةً، إِلَى عِشْرِينَ وَمِائَةٍ، فَإِذَا زَادَتْ شَاةٌ فَفِيهَا شَاتَانِ، إِلَى مِائَتَيِْ، فَإِذَا زَادَتْ فَفِيهَا ثَلاثُ شِياهٍ، إِلَى ثَلاثََُائَةٍ، فَإِذَا زَادَتْ بعَْدُ فَلَ يسَ فِيهَا شَيْءٌ حَتََّ تَبْلُغَ أَرْبعَُمَائَةٍ، فَإذَا » كَثرَُتْ الْغَنَمُ فَفِي كُلِّ مِائَةٍ شَاة .

“据伊本·舍哈卜所传，先知ﷺ写下了天课（Zakah）的规定，但在他尚未将其派遣给各地的总督之前便去世了。他说：于是艾布·伯克尔派遣了它，并依照其执行，直到他去世；随后欧麦尔也这样做。他说：欧麦尔在他去世那天去世，并在遗嘱中写道：每五头骆驼应缴纳一只羊，直到二十四头骆驼。若有二十五头骆驼，则应缴纳一头一岁的雌性骆驼（Bint Al-Makhaadh），若没有，则可缴纳一头雄性骆驼，即产奶骆驼之子（Ibn Laboon）。若骆驼超过三十五头，则应缴纳一头产奶骆驼之女（Bint Laboon），直到四十五头；若再多一头，直到六十头，则应缴纳一头雌性骆驼（Hiqqah）；若超过此数，直到七十五头，则应缴纳一头前齿已长出的雌性骆驼（Jaza’a；年满四岁）；若超过此数，直到九十头，则应缴纳两头产奶骆驼之女；若超过此数，直到一百二十头，则应缴纳两头雌性骆驼；若超过此数，则每五十头应缴纳一头雌性骆驼，每四十头应缴纳一头产奶骆驼之女。至于牛，每四十头应缴纳一头牛犊，直到一百二十头；若再多一头，直到两百头，则应缴纳两头雌性牛；若超过此数，直到三百头，则应缴纳三头雌性牛；若超过此数，则在四百头之前不再有应缴之数，此后每一百头应缴纳一头雌性牛。”（由艾哈迈德、艾布·达五德和提尔米兹记载）据艾奈斯所传：“艾布·伯克尔写信给他们说：这是先知ﷺ为穆斯林规定的天课义务，正如至高无上的真主所命令先知ﷺ的那样。”（由布哈里记载），随后以与祖赫里的传述相同的方式提到了骆驼和牛。 bint al-makhaadh（母驼之女）是指年龄在一至两岁之间的母骆驼；bint labun（有乳之母驼之女）是指年龄超过两岁、其母亲因已生产而有奶的母骆驼，这类骆驼的女儿也被称为bint labun。hiqqah是指年龄超过三岁的母骆驼，jaza'ah则是年龄超过四岁的骆驼。经文中提到，在三十五头骆驼以上的情况下可以给予bint labun，这表明可以用bint labun来代替，因此布哈里在叙述中加上了“雌性”一词。

“And the Messenger (saw) wrote the Sadaqah (Zakah), and died before he could send it to his governors; he said: and so Abu Bakr sent it and acted according to it until he died, and then Omar did so. He said: Omar died the day he died, and wrote in his will: that there was a sheep (to be given) for every five camels, until twenty four camels.If there were twenty five camels, then a female baby camel (Bint Al-Makhaadh) is due, and if they didn’t have one, then a male camel son of a milk-bearing camel (Ibn Laboon). If there were more than thirty five camels, then a daughter of a milk-bearing camel (Bint Laboon) is due up to forty five camels, and if there is one more up until sixty, then a female camel (Hiqqah) is due, and if there is more than that up to seventy five, then a female camel whose front teeth (Jaza’a; older than four years) is due, and for more than that up until ninety then two daughters of milk-bearing camels are due, and if there are more than that up one hundred and twenty then two female camels are due, and if there are more than that then for every fifty a female camel is due and for every forty a daughter of a milk-bearing camel is due. And in cattle, for every forty until one hundred and twenty one female sheep is due, if there is one more than that up until two hundred then two female sheep are due, and if there are more than that then up until three hundred three female sheep are due, and if there is more than that then nothing is due until four hundred, at which point a female sheep is due for every one hundred” (reported by Ahmad and Abu Dawud and Al-Tirmidhi). It is narrated from Anas: “Abu Bakr wrote to them: this is the obligation of Sadaqah which the Messenger of Allah (saw) enjoined upon the Muslims, as Allah (swt), the Mighty and Sublime, commanded the Messenger of Allah (saw) ” (reported by Al-Bukhari), and then mentioned camels and cattle in the same manner as the narration of Al-Zuhri. The Bint Al-makhaadh is a female camel between one and two years, and a Bint labun is older than two years whose mother is milk bearing through giving birth, and the daughter of such a camel is called the Bint labun. And the Hiqqah is the female camel older than three years, and the Jaza’a is older than four. The fact that the narrations mentions the Bint Labun for more than thirty five camels indicates the permissibility to give a Bint Labun instead, which is why Bukhari added ‘female’.

至于牛，其依据是穆阿兹·本·哲白勒所传述的：

As for cows, the evidence is what has been related from Mu’adh Bin Jabal who said:

. إِلَى الْيَمَنِ، فَأَمَرَنِي أَنْ آخُذَ مِنْ كُلِّ ثَلاَثِينَ بَ قَرَةً تَبِيعًا أَوْ بَ عَثَنِي النَّبِيُّ « »... تَبِيعَةً، وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً .

“真主的使者ﷺ派我到也门，并命令我从每三十头牛中取一头一岁的雄性或雌性幼牛（Tabi'，即两岁的小牛）①，从每四十头牛中取一头三岁的母牛（Musinnah）”（由艾哈迈德、艾布·达乌德、奈萨仪和提尔米兹记载，提尔米兹认为该圣训为哈桑圣训）。叶海亚·本·哈基姆传述自穆阿兹，他说：

“The Messenger of Allah (saw) sent me to Yemen, and commanded me to take from every thirty, cattle a male or female Tabi' (two-year-old baby cow), and from every forty, a Musinnah (three-year-old cow)” (reported by Ahmad, Abu Dawud, Al-Nasa’i and Al-Tirmidhi who considered it Hasan). Yahya b. Al-Hakm narrated from Mu’adh who said:

. أُصَدِّقُ أَهْلَ الْيَمَنِ وَأَمَرَنِي أَنْ آخُذَ مِنْ الْبَ قَرِ مِنْ كُلِّ بَ عَثَنِي رَسُولُ اللَّهِ « ثَلَاثِينَ تَبِيعًا قَالَ هَارُونُ وَالتَّبِيعُ الْجَذَعُ أَوْ الْجَذَعَةُ، وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً قَالَ فَ عَرَضُ وا عَلَيَّ أَنْ آخُذَ مِنْ الأَرْبَعِينَ قَالَ هَا رُونُ مَا بَ يْنَ الأَرْبَعِينَ أَوْ الْخَمْسِينَ وَبَ يْنَ السِّتِّينَ وَالسَّبْعِينَ وَمَا بَ يْنَ الثَّمَانِينَ وَالتِّسْعِينَ فَأَبَ يْتُ ذَاكَ وَقُ لْتُ لَهُمْ حَتَّى أَسْأَلَ رَسُولَ اللَّهِ فَأَمَرَنِي أَنْ آخُذَ مِنْ كُلِّ ثَلاثِينَ تَبِيعًا وَمِنْ كُلِّ عَنْ ذَلِكَ فَ قَدِمْتُ فَأَخْبَ رْتُ النَّبِيَّ أَنْ لا آخُذَ فِيمَا بَ يْنَ أَرْبَعِينَ مُسِنَّةً وَمِنْ السِّتِّينَ تَبِيعَيْنِ... وَأَمَرَنِي رَسُولُ اللَّهِ »... ذَلِكَ .

“安拉的使者ﷺ派我去也门人那里收取天课，并命令我从每三十头牛中收取一头一岁的牛犊（Tabee'a），从每四十头牛中收取一头两岁的牛（Musinnah）。之后他们问我，五十至六十头、六十至七十头、八十至九十头之间应当交纳什么，于是我回去告知了先知ﷺ，他命令我不要在这些数目之间收取任何东西。”（艾哈迈德所载，其传述链被Al-Zayn视为Hasan。）艾哈迈德记载，穆阿兹·本·哲白勒说：

“The Messenger of Allah (saw) sent me to take the Sadaqah from the people of Yemen, and commanded me to take a Tabee’a from every thirty, and a Musinnah from every forty, and then they asked me what should be given for between fifty and sixty, and sixty and seventy, and eighty and ninety, and so I returned and informed the Prophet (saw) who commanded me not to take anything between those” (reported by Ahmad with a chain considered Hasan by Al-Zayn). Ahmad reported that Mu’adh Bin Jabal who said:

. » فِي أَوْقَاصِ الْبَ قَرِ شَيْئًا لَمْ يَأْمُرْنِي رَسُولُ اللَّهِ « .

“使者（ﷺ）没有命令我从牛的“awqas”中取任何东西。”“Awqas”是“Waqs”的复数，指的是“Tabee’ah”或“Tabee’a”与“Musinnah”或“Musinnah”之间的数量。“Tabee’ah”或“Tabee’a”是年龄不足一岁的雄性和雌性牛，“Musinnah”是两岁的雌牛。

“The Messenger of Allah (saw) didn’t command me to take anything of Awqas Al-Baker.” Al-Awqas is the plural of Waqs and it is the amount between the Tabee’ah or Tabee’a, and the Musinnah, or Musinnah. The Tabee’ah or Tabee’a are the male and female cows of less than one year in age, and the Musinnah is the female cow in her second year.

至于金和银，其依据是从阿里·本·阿比·塔利卜（愿安拉喜悦他）那里传述的圣训，即先知ﷺ所说：

As for gold and silver, its evidence is what is related from ‘Ali b. Abi Talib (ra) from the Prophet (saw) who said:

. ذَا كَانَتْ لَكَ مِائَتَا دِرْهَمٍ وَحَالَ عَلَيْهَا الحَْوْلُ فَفِيهَا خََْسَةُ دَرَاهِمَ، وَلَيْسَ عَلَيْكَ « شَيْءٌ، يعَْنِِ فِي الذَّهَبِ، حَتََّّ يَكُونَ لَكَ عِشْرُونَ دِينَاراً، فَإِذَا كَانَ لَكَ عِشْرُونَ دِينَارًا وَحَالَ » عَلَيْهَا الحَْوْلُ فَفِيهَا نِصْفُ دِينَارٍ .

“当你在年终时拥有两百迪拉姆（如果你仍然拥有全部），就须对其征收五迪拉姆作为天课。黄金方面，在未达到二十第纳尔的价值之前，你没有应缴的天课。当你在年终时拥有二十第纳尔，则对其征收半个第纳尔作为天课”（由艾布·达伍德转述，且为哈桑圣训）。一个迪拉姆等于六个达尼格，一个达尼格等于两个卡拉特，一个卡拉特等于两个塔祖季，一个塔祖季等于两个哈巴，一个哈巴是八分之一迪拉姆的六分之一，即四十八分之一迪拉姆。这就是圣训中所提及的沙里亚迪拉姆的重量。一个第纳尔即一个米思给尔，而米思给尔等于一个迪拉姆加七分之三个迪拉姆，这就是圣训中所提及的沙里亚第纳尔的重量。

“When you possess two hundred Dirhams at the end of the year (if you still have all of them), five Dirhams are levied on them as Zakah. There is nothing upon you (to be paid) in gold, until it reaches (the value of) twenty Dinars. When you possess twenty Dinars, at the end of the year, then there is half a Dinar levied on it (as Zakah)” (reported by Abu Dawud and it is Hasan). A Dirham is six Daaniqs, and a Daniq is two Qiraats, and a Qiraat is two Tazuj and a Tazuj is two Habbah, and a Habba is a sixth of an eighth of a Dirham, which is a part of the forty eight parts of a Dirham. This is the weight of the Shari’ah Dirham which is mentioned in the narration. A Dinar is a Mithqaal, and the Mithqaal is a Dirham and 3/7 of a Dirham, which is the weight of the Shari’ah Dinar mentioned in the narration.

至于小麦、大麦、椰枣和葡萄干，其依据是阿勒-哈基姆、阿勒-拜哈基和阿勒-塔巴拉尼所转述的、来自艾布·穆萨和穆阿兹的传述：当先知ﷺ派他们二人前往也门，教导people他们的宗教事务时，先知ﷺ说道：

As for wheat, barley, dates and raisins, the evidence is what has been related by Al-Hakim and Al-Bayhaqi and Al-Tabarani from the narration of Abu Musa and Mu’adh when the Prophet (saw) sent them both to Yemen in order to teach the people the issue of their Deen, saying:

.» لاَ تَأْخُذَا الصَّدَقَةَ إِلاَّ مِنْ هِذِهِ الأَرْبعََةِ: الشَّعِيرُ وَالحِْنْطَةُ وَالزَّبِيبُ وَالتَّمْرُ «.

“不要从这四样之外收取萨达喀（天课）：大麦、小麦、葡萄干和椰枣”（哈基姆（Al-Hakim）认证此段圣训；拜哈基（Bayhaqi）称其传述人可靠，传述链相连）。达拉古特尼（Al-Daraqutni）在其《素南》中转述了阿卜杜拉·本·阿慕尔（Abdullah BinAmr）的话，他说：

“Do not take Sadaqah (Zakah) except from these four: Barley, wheat, raisins and dates” (authenticated by Al-Hakim and Bayhaqi said that the narrators are trustworthy and the chain is connected). Al-Daraqutni reported in his Sunan from Abdullah BinAmrf who said:

.» الزَّكَاةَ فِي: الحِْنْطَةِ وَالشَّعِيرِ وَالتَّمْرِ وَالزَّبِيبِ إِنَََّّا سَنَّ رَسُولُ اللهِ «.

“真主的使者ﷺ只在以下四种物品中规定了天课：大麦、小麦、葡萄干和椰枣。”又据传，沙阿拜（Al-Shu’ba）记述，先知ﷺ曾致信也门人说：

“The Messenger of Allah (saw) made Zakah only in the following four: Barley, wheat, raisins, and dates”, and it is narrated from Al-Shu’ba that the Prophet (saw) wrote to the people of Yemen saying:

. » إِنَََّّا الصَّدَقَةُ فِي الحِْنْطَةِ وَالشَّعِيرِ وَالتَّمْرِ وَالزَّبِيبِ « .

“仅在小麦、大麦、椰枣和葡萄干上才有施舍（天课）”（由 Al-Bayhaqi 引述 Al-Shu’ba 的 Mursal 传述）。

“Sadaqah (Zakah) is only in wheat, barley, dates and raisins” (reported by Al-Bayhaqi from Al-Shu’ba as a Mursal narration).

至于关于谷物须纳天课的传述，它们是弱的。例如，伊本·马哲从阿穆尔·本·舒阿卜，经由其父，再经由其祖父传述道：

As for the narrations that mention Zakah upon corn – they are weak. For example Ibn Maja reported from ‘Amru b. Shu’ayb from his father from his grandfather:

. » الزَّكَاةَ فِي: الْحِنْطَةِ وَالشَّعِيرِ وَالتَّمْرِ وَالزَّبِيبِ والذُّرَة إِنَّمَا سَنَّ رَسُولُ اللهِ « .

“安拉的使者（愿主福安之）规定了以下作物的天课：大麦、小麦、葡萄干、枣子和玉米。”哈菲兹在《Al-Talkhis》中说：“其传述链，即达拉库特尼和伊本·马哲的传述链，是无效的，因为其中有阿尔扎米，而他是被弃置的。”同样，还有拜哈基所传自哈桑的圣训，哈桑说：

“The Messenger of Allah (saw) made Zakah in the following: barley, wheat, raisins, dates and corn”. Al-Hafiz said in Al- Talkhis: “Their chains, in other words, the chains of Al-Daraqutni and Ibn Maja, are baseless since Al-Arzami is in them and he is rejected.” And similarly what Al-Bayhaqi reported from Al-Hasan who said:

. إِلاَّ فِي عَشَرَةِ أَشْيَاءٍ: الإِبِلُ وَالْبَ قَرُ وَالْغَنَمُ وَالذَّهَبُ لَمْ يَ فْرِضَ رَسُولُ اللهِ « » وَالْفِضَّةُ وَالْحِنْطَةُ وَالشَّعِيرُ وَالتَّمْرُ وَالزَّبِيبُ، قَالَ ابْنُ عُيَ يْ نَةَ أَرَاهُ قَالَ وَالذُّرَة .

“先知ﷺ只在十种物品上规定了天课：骆驼、牛、羊、金、银、大麦、小麦、枣子、葡萄干——伊本·乌雅亚巴说：我认为他还说了玉米。”阿里·哈菲兹在《Al-Talkhis》中说，哈桑的这段传述是来自阿慕尔·本·欧拜德的通知（Mursal），而阿慕尔·本·欧拜德非常软弱，艾卜·哈提姆说他的传述不被采纳。同样，拜海each（Al-Bayhaqi）本人在其《大圣训集》（Sunan Al-Kubra）中也提到了另一段来自哈桑的传述，其中同样包含阿慕尔·本·欧拜德。

“The Messenger of Allah (saw) did not make Zakah obligatory except in ten things: camels, cows, sheep, gold, silver, barley, wheat, dates, raisins – Ibn ‘Uyayaba said: I think he said and corn”. Al-Hafiz said in Al-Talkhis that the report of Al-Hasan is a Mursal narration from ‘Amru b. ‘Ubayd who is very weak, and Abu Hatim said his narrations are not considered. Similarly Al- Bayhaqi himself mentioned in his Sunan Al-Kubra in another report from Al-Hasan which had ‘Amru b. ‘Ubayd in it:

. الصَّدَقَةَ إِلاَّ فِي عَشَرَةٍ فَذَكَرَهُنَّ وَذكََرَ فِيهِنَّ السُّلْتُ لَمْ يَجْعَلْ رَسُولُ اللهِ « » وَلَمْ يَذْكُرْ الذُّرَة .

“使者（愿真主赐福他并使他平安）并未对施舍（天课）作出强制规定，除非是在十种作物上，然后他提到了这些作物，并提到了一种大麦，却没有提到玉米。”因此，这两段带有薄弱传述链的圣训彼此不同，所以关于玉米应纳天课的圣训也是薄弱的。

“The Messenger of Allah (saw) did not obligate Sadaqah (Zakah) except upon ten and then he mentioned them, and mentioned a type of barley, but didn’t mention corn”. So, the two narrations with their weak chains, are different, and so accordingly the narration about the Zakah upon corn is weak.

这四类（小麦、大麦、椰枣和葡萄干）是唯一征收天课的作物，除此之外，任何其他东西都不征收天课。至于盖则尔传述的那段圣训，即先知ﷺ曾说：

These are the four categories (wheat, barley, dates and raisins) that have Zakah taken from them, and no Zakah is taken from anything else at all. As for what is narrated from Jabir that the Prophet (saw) said:

.» فِيمَا سَقَتْ الأَنْهَارُ وَالْغَيْمُ الْعُشُورُ، وَفِيمَا سُقِيَ بِالسَّانِيَةِ نِصْفُ الْعُشْرِ «.

“凡由河水或雨水灌溉的田地，应缴纳十分之一；凡由人力以骆驼汲水灌溉的田地，应缴纳二十分之一。”（穆斯林辑录）；又据伊本·欧麦尔传述，先知ﷺ曾说：

“A tenth is payable on what is watered by rivers, or rains, and a twentieth on what is watered by camels.” (reported by Muslim), and what is narrated from Ibn Umar that the Prophet (saw) said:

. فِيمَا سَقَتْ السَّمَاءُ وَالْعُيُونُ أَوْ كَانَ عَثَرِيًّا الْعُشْرُ، وَمَا سُقِيَ بِالنَّضْحِ نِصْفُ « » الْعُشْرِ .

“凡由天水（雨水）、泉水或地下水灌溉的作物（即不费人力灌溉的），应缴纳十分之一的天课；凡以灌溉机械灌溉的，应缴纳十分之一的一半。”（布哈里所传），而“阿提里”（al-‘itri）是指那些依靠根部吸取水分、不一定需要人工浇灌的作物。另有来自艾布·赛义德的传述：先知ﷺ说：

“A tenth is due as Zakah, on every plant watered by heaven (rain water), springs, or underground water (i.e. watered without effort).While half a tenth is paid on what is watered by irrigation (i.e. machines are used).” (reported by Al-Bukhari), and Al-‘itri is something that takes its water through its roots without necessarily being watered, and from Abu Sa’id that the Prophet (saw) said:

. » لَيْسَ فِيمَا دُونَ خََْسَةِ أَوْسُقٍ صَدَقَة « .

“少于五瓦斯克（枣子或谷物）则不需缴纳天课（Sadaqa，即Zakah）。”这些圣训都是概括性（Mujmal）的文本，涉及农作物和果实的天课；其他圣训则来到并加以阐明，精确界定了应从中征收多少天课。除此之外，这些阐明还以限定的方式出现，例如阿尔-哈基姆（Al-Hakim）、阿尔-拜海基（Al-Bayhaqi）和阿尔-塔巴拉尼（Al-Tabarani）所记载的内容。

“No Sadaqa (Zakah) is payable on less than five Wasqs of (dates or grains”: All of these narrations are summarised (Mujmal) texts regarding the Zakah upon crops and fruits, which other narrations came and explained, and defined exactly what has Zakah taken from it, and above that their explanations came in a restrictive manner, such as what was mentioned by Al-Hakim and Al-Bayhaqi and Al-Tabarani:

.» لاَ تَأْخُذَا الصَّدَقَةَ إِلاَّ مِنْ هِذِهِ الأَرْبعََةِ « .

“不要从这四类之外的人那里收取 Sadaqah（天课）”（经 Al-Hakim 认证，Al-Bayhaqi 称其传述人可信）。以及 Al-Daraqutni 在其《Sunan》中所记载的：

“Do not take Sadaqah (Zakah) except from these four” (authenticated by Al-Hakim and Al-Bayhaqi said its narrators are trustworthy). And what Al-Daraqutni reported in his Sunan:

.» إِنَََّّا سَنِّ رَسُولُ اللهِ الزَّكَاةَ فِي: الحِْنْطَةِ وَالشَّعِيرِ وَالتَّمْ رِ وَالزَّبِيبِ «.

“先知穆罕默德ﷺ只对以下作物征收天课：大麦、小麦、葡萄干和椰枣。”毫无疑问，第一段圣训中的“不”和“除了”，以及第二段圣训中的“只”，都是限定的表达方式。因此，它们表明作物和果实的天课仅限于这四种。正因如此，“凡由天降雨灌溉者”、“凡由河流灌溉者”等圣训并非指对所种植的一切作物征收天课，而是概括性的文本，需要由其他文本加以解释。对所种植作物征收天课，仅限于上述五类，不包括其他。这一点也得到了其他意义相同的圣训的支持，例如达拉古特尼在其《圣训集》中引述阿穆尔·本·舒阿伊卜，转述其父，再转述其祖父的记载：先知ﷺ曾说：

“The Messenger of Allah (saw) only made Zakah in: Barley, wheat, raisins, and dates”. There is no doubt that the words: “not” and: “except” in the first narration, and: “only” in the second, are all styles of restricting. Accordingly they indicate the restriction of Zakah of crops and fruits to these four, and this is why the narrations: “whatever is watered by the sky” and: “whatever is watered by the rivers” and so on are not related to taking Zakah from whatever is grown, but rather they are summarised texts explained by other texts, and Zakah upon what is grown is restricted to being taken from the five mentioned categories and nothing else. This is supported by other narrations of the same meaning, such as what was related by Al-Daraqutni in his Sunan from ‘Amru b. Shu’ayb from his father from his grandfather that the Prophet (saw) said:

.» وَالْعُشْرُ فِي التَّمْرِ وَالزَّبِيبِ وَالحِْنْطَةِ وَالشَّعِيرِ «.

“一成应从椰枣、葡萄干、小麦和大麦中缴纳。”以上所有内容表明，农作物和果实的天课只从特定的类别中征收，有些圣训中将其计为四种，即大麦、小麦、葡萄干和椰枣。关于此事有许多圣训，且都是可靠的（沙希德）。这一切都证实，除了这些经文所提到的之外，农作物和果实上不存在天课。

“A tenth is due from dates, raisins, wheat and barley”. All of this indicates that Zakah upon crops and fruits is only taken from specific categories, counted in some narrations as four which are barley, wheat, raisins and dates, and there are many narrations about this and all of them authentic. This all confirms that there is no Zakah on crops and fruits except what is mentioned in these texts.

关于祂（SWT）的话语：

With respect to His (swt) words:

“以及在收成之日交纳其应缴的天课。”（《古兰经》6:141），此节经文并非为天课而降示，因为它是麦加章节，而天课是在麦地那才成为义务的；这也是为什么经文提到石榴，而石榴上并无应缴的天课。穆扎希德说：“若他收割了庄稼，就从麦穗顶端将其抛给他们；若他发现棕榈树上有果实，就从枝梗上将其抛给他们。”纳赫阿伊和艾布·贾法尔说：“此节经文已被废止，其含义应理解为与他收割所得相关，其证据是，其后提到的石榴并无天课。”《阿勒-穆希特辞典》中记载：“收割庄稼，植物被收割……用镰刀割取。”因此，即使承认它属于天课的范畴，它也只适用于被收割的作物，而石榴并非被收割之物，所以它属于概括性的证据之一，而关于哪些收割物需要缴纳天课，则有圣训加以说明和解释，即小麦、大麦和玉米。无论如何，由于此节经文是在麦加降示的，那时天课尚未成为义务，因此已有充分理由不将其作为证据使用。至于伊本·艾布·赛雅拉所传述的内容，他说：

“And give its due [Zakah] on the day of its harvest.” (TMQ 6:141), this verse was not revealed for Zakah since it is a Makkan verse, and Zakah was only obligated in Madinah, which is why it mentions pomegranates which does not have anything due upon it. Mujahid said: “if he harvested his crop he would throw it to them from the grain tips, and if he found (fruit on) his palm trees he would throw it to them from the stalks”. And an-Nakha’i and Abu Ja’far said: “this verse is abrogated, and it is understood in relation to whatever resulted from his harvesting, evidenced by the fact that the pomegranate mentioned after it has no Zakah upon it”. It is mentioned in the Al-Muheet dictionary: “harvesting crops, and plants are harvested….to cut by sickle”. So even if it is accepted that it is part of Zakah then it is applied to whatever has been harvested, because pomegranate is not harvested, and so it is from the summarised class of evidence, and the narrations came and explained from which harvested things Zakah applies to, which are wheat, barley and corn. In any case, since the verse was revealed in Makkah, and Zakah had not yet been obligated, there is enough reason not to use it as evidence. As for what was related from Abu Sayyarah who said:

. قُلْتُ: يَا رَسُولَ اللهِ، إِنَّ لِِ نََْلاً، قَالَ: فَأَدِّ العُشُورَ، قَالَ: قُلْتُ يَا رَسُولَ اللهِ، « وعن عمرو بن شعيب عن أبيه عن جده قال: » احْمِ لِِ جَبَلَهَا، قَالَ: فَحَمَى لِِ جَبَلَهَا بِعُشُورِ نََْلٍ لَهُ، وَكَانَ سَأَلَهُ أَنْ يَحْمِيَ لَهُ جَاءَ هِلالٌ، أَحَدُ بَنِِ مُتْعَانَ، إِلَى رَسُولِ اللَّهِ « ذَلِكَ الْوَادِي. ف لَمَّا وُلَِِّ عُمَرُ بْنُ الخَْطَّابِ وَادِيًا يقَُالُ لَهُ سَلَبَةُ، فَحَمَى لَهُ رَسُولُ اللَّهِ رضي الله عنه كَتَبَ سُفْيَانُ بْنُ وَهْبٍ إِلَى عُمَرَ بْنِ الخَْطَّابِ يَسْأَلُهُ عَنْ ذَلِكَ فَكَتَبَ عُمَرُ: إِنْ مِنْ عُشُورِ نََْلِهِ، فَاحْمِ لَهُ سَلَ بَةَ، وَإِلاَّ فَإِنَََّّا هُوَ أَدَّى إِلَيْكَ مَا كَانَ يؤَُدِّي إِلَى رَسُولِ اللَّهِ » ذُبَابُ غَيْثٍ يَأْكُلُهُ مَنْ يَشَاء .

“我说：安拉的使者啊，我有蜜蜂。他说：那就交十分之一。我说：安拉的使者啊，请为我保护它们的山谷，于是他照办了。”以及来自阿慕尔·本·舒阿卜，他从其父、再从其祖父传述说：“来自Banu Mat'an部落的一个人Hilal，把他蜂箱中所产的十分之一蜂蜜带到安拉的使者ﷺ那里。他请求（安拉的使者）把被称为Salabah的那片树林作为受保护（或限定）的地域赐予他。安拉的使者ﷺ便把那片树林作为受保护的地域赐给了他。乌马尔·本·哈塔卜继任后，Sufyan Ibn Wahb写信给乌马尔，询问这片树林的情况。乌马尔·本·哈塔卜回信给他：如果他（Hilal）按照他过去交给安拉的使者ﷺ的数额，向你交纳蜂蜜的什一税，就让他继续拥有Salabah这片受保护的地域；否则，那些蜜蜂就与任何树林里的蜜蜂一样，任何人都可以随意取蜜。”这些材料不能作为蜂蜜应当缴纳天课的证据。原因在于，Abu Sayyarah传述的系统是中断的（Munqati'），因为它来自Sulayman b. Musa，经由Abu Sayyaara传述；布哈里说：“Sulaiman没有遇见过任何一位圣门弟子，关于蜂蜜应缴天课，也没有任何可靠的记载。”阿慕尔·本·舒阿卜的这段传述由艾布·达乌德和奈萨仪辑录，伊本·阿卜杜·巴尔在《Al-Istidhkar》中认为它属于Hasan（可用）等级，但尽管如此，它也并不表明蜂蜜负有天课义务，因为他是自愿交纳的，作为交换，那片山谷为他保留了下来；乌马尔（愿安拉喜悦他）的做法也证明了这一点，他理解了其中的缘由，因此下达了类似的命令。这一点还得到了来自Sa'd b. Abu Dhi'ab的传述的支持：

“I said: O Messenger of Allah (pbuh), I have bees. He said then pay a tenth. I said: O Messenger of Allah (pbuh), protect their mountains for me, so he did”, and what was narrated from ‘Amru b. Shu’ayb from his father from his grandfather who said: “Hilal, a man from the tribe of Banu Mat'an, brought a tenth of honey which he possessed in beehives to the Messenger of Allah (pbuh) . He asked him (the apostle of Allah (swt)) to give the wood known as Salabah as a protected (or restricted) land. The Messenger of Allah (pbuh) gave him that wood as a protected land. When Umar Ibn Al-Khattab succeeded, Sufyan Ibn Wahb wrote to Umar asking him about this wood. Umar Ibn Al-Khattab wrote to him: If he (Hilal) pays you the tithe on honey what he used to pay to the Messenger of Allah (pbuh) leave the protected land of Salabah in his possession; otherwise those bees are like those of any wood; anyone can take the honey as he likes.”. These are not suitable as evidence that Zakah is taken from honey. This is because the chain of the narration of Abu Sayyarah is disconnected (Munqati’), as it is from Sulayman b. Musa from Abu Sayyaara and Bukhari said: “Sulaiman did not meet anyone from the companions and there is nothing regarding Zakah on honey that is authentic”. The narration of ‘Amru b. Shu’ayb is reported by Abu Dawud and Al-Nasa’i, and Ibn ‘Abd Al-Barr considered it Hasan in Al-Istidhkar, but despite that it does not indicate that Zakah is obliged upon honey, since he paid it voluntarily and the valley was kept for him in exchange, as proven by the evidence of what Umar (ra) did having understood the reason and, therefore, made a similar order. This is supported by what is reported from Sa’d b. Abu Dhi’ab:

. » اسْتَعْمَلَهُ عَلَى قَوْمِهِ وَأَنَّهُ قَالَ لََمُْ: أَ دوُا العُشْرَ فِي الْعَسَلِ أَنَّ النَّبَِِّ « .

“先知任命他管理他的族人，并对他们说：应当交出十分之一的蜂蜜”，此段圣训被布哈里、阿兹迪等学者视为弱传；无论如何，沙菲仪曾说：“萨阿德·本·阿比·迪阿卜所讲述的，表明的是：”

“That the Prophet appointed him over his people and he said to them: Give a tenth of the honey”, which is considered a weak narration by Bukhari and Al-Azdi and others, and any how Shafi’i said: “And Sa’ad Bin Abi Dhi’ab told what was indicated that the:

. » لََْ يَأْمُرْهُ فِيهِ بِشَيْءٍ، وَأَنَّهُ شَيْءٌ رَآهُ هُوَ فَتَطَوَّعَ لَهُ بِهِ قَوْمُه أَنَّ النَّبَِِّ « .

“Prophet did not order him with that, but rather it was something he thought of and voluntarily suggested it to his people”。以上这些都表明，蜂蜜不需缴纳天课；而且，被引用作为证据的那些圣训也表明，蜂蜜上并不存在强制性的天课。

“Prophet did not order him with that, but rather it was something he thought of and voluntarily suggested it to his people”. All of this indicates that there is no Zakah upon honey and even the narrations which are used as evidence indicate that there was no obligatory Zakah upon it.

所有这些经文和圣训都表明，凡是伊斯兰教法未规定其纳綌（Nisab）的财产，都不征收天课。原因在于，这些文本规定了纳綌以及应缴的数额，因此天课是针对这些财产而强制履行的。那么问题来了：对于没有任何经文涉及的财产，凭什么征收天课？又凭什么从中取出某个特定数额？尤其是，那些规定纳綌和应缴数额的经文并未附带“伊莱”（Illah，即法理依据），因此以它们为基础进行类比（即卡亚斯，Qiyas）是不正确的。此外，还有另外一些经文明确列出了天课所应缴纳的具体财产，而且并未就此止步，而是将天课限定于这些财产，并以不止一种表述方式来说明这种限定。仅此一点就表明，天课只从经文中提到的具体财产中征收，除此之外的任何财产都不负有天课义务。

All of these texts indicate that no Zakah is taken from anything which the Shari’ah has not explained the Nisab for. This is because the texts explain the Nisab, and the amount which should be taken, and, therefore, Zakah is obligatory upon it. And the question would be, upon what basis can Zakah be taken from anything which has no text related to it? And upon what basis could a specific amount be taken from it? This is especially the case since the texts which explained the Nisab and the amount due did not come with an Illah, and so it would not be correct to do Qiyas upon them (in other words, to use them as a basis for analogy). Above that, there are other texts which have explained the specific things that Zakah is due upon, and didn’t stop there but rather restricted Zakah to these things, and used more than one style to demonstrate this restriction. This alone indicates that Zakah is not taken from anything other than the specific items which are mentioned in the texts, and nothing at all is due from anything else.

可以认为，《古兰经》和圣训中关于天课的义务是普遍适用于一切财富的，因为真主（SWT）在《古兰经》中说：

It might be argued that the text in the Quran and Sunnah made the obligation of Zakah general upon all wealth, since in the Quran He (swt) said:

"{拿取他们的财产作为施舍。}"（《古兰经》9:103）

“Take, [O, Muhammad], from their wealth a charity.” (TMQ 9:103):

“以及那些财产中有一份已知权利的人。”（TMQ 70:24）以及在圣训中：

“And those within whose wealth is a known right. ” (TMQ 70:24) and in the narration:

.» أعلمهم أن الله افترض عليهم صدقة في أموالهم «.

“教导他们，安拉（SWT）已将从他们财产中取出的萨达盖（天课）作为他们的义务”（综合一致的圣训，传自伊本·阿拔斯），这包括一切类别的财产，因此天课对所有财产都具有约束力，除非沙里亚（法律）规定为例外的部分。而沙里亚只将马匹和奴隶作为例外，依据是他的话：

“Teach them that Allah (swt) made Sadaqah (Zakah) from their property obligatory upon them” (agreed upon from Ibn ‘Abbas), and this encompasses all the categories of wealth, and so Zakah is binding upon all of them except from anything the Shari’ah made as an exception, and the Shari’ah did not make anything an exception except for horses and slaves due to his words:

. » لَيْسَ عَلَى الْمُسْلِمِ صَدَقَةٌ فِي عَبْدِهِ وَلا فِي فَرَسِهِ «.

“骑乘的马匹或仆人不需要缴纳施舍（天课）。”（布哈里、穆斯林一致采用，传自艾布·胡莱赖）

“No Sadaqah (Zakah) is to be paid on one’s horse (that he rides) or one’s slave” (agreed upon from Abu Hurayrah).

这段文字是概括性的（Mujmal），需要加以说明。圣道（Sunnah）已经全面地作了阐明，例如利息：关于禁止利息的经文是概括性的，圣道对其作了解释，因此不能说一切都是有利息的禁止，因为禁令是一般性的；而应当说，利息禁止适用于圣道所阐明的、属于高利贷性质的财富，除此之外便没有利息。同样，也不能说天课在一切财产上都是义务的，因为关于天课的命令是以一般形式出现的；而应当说，天课是在圣道阐明了其应付额度（Nisab）的财产上的义务，并且圣道也阐明了应当从哪些类别的财富中征收天课。这是因为安拉（SWT）给出了关于天课的概括性命令，却没有说明应当征收多少，也没有说明何时征收。于是圣训来阐明应付的数额、达到之后天课才成为义务的最低额度（Nisab），何时成为义务，以及它是仅仅因为财物存在（如农作物）而即刻到期，还是需要经过一段时间（如金银）才到期。因此，按照圣道的这一阐释，天课只从圣道说明了如何和何时征收的财富中征收。凡是圣道之外的财富，都不负有天课；并且不能以任何方式从中征收，因为无法得知其到期的时间、应征的数额，或达到后才成为义务的最低额度。所以，除了伊斯兰教法（Shari’ah）所阐明的财产之外，根本不可能从其他财产中征收天课。

The response is that this text is summarised (Mujmal) and requires clarification, and the Sunnah clarified it comprehensively like interest, since the prohibition regarding interest came summarised and the Sunnah explained it, so it cannot be said that interest is prohibited in everything since the prohibition was general, rather it is said that interest is prohibited in usurious wealth which the Sunnah came and explained since the text was summarised and the Sunnah explained it, and so there is no interest in anything else. In the same manner it cannot be said that Zakah is obligatory in everything since the order for it came in a general form, but rather it is said that Zakah is obligatory in the wealth which the Sunnah came and explained the Nisab of the Zakah for, and in that manner explained the categories of wealth that Zakah is taken from. This is since Allah (swt) gave a general summarised order for Zakah, and did not explain the amount which should be taken nor when it should be taken, and so the narrations came and explained the obligatory amounts due, the Nisab after which these amounts become due, when they would be obligatory, and whether it would become due simply due to it being held such as with crops or after a period of time such as with gold and silver. Consequently Zakah is taken according to this explanation from the Sunnah, and so the wealth which the Sunnah explained how and when Zakah is taken from is the wealth upon which Zakah is due, and anything else has no Zakah due upon it. Rather, it cannot be taken from it in any way since the time of when it would be due is not known, or the amount to be taken, or the Nisab after which it would become due, and so it would not be at all possible to take from anything other than what the Shari’ah explained.

关于这些问题，有明确的经文记载。据阿布·胡莱赖（Abu Hurayrah）所述，他说：

There are clear texts reported in these issues: it is related from Abu Hurayrah who said:

. مَا مِنْ صَاحِبِ ذَهَبٍ وَلا فِضَّةٍ لا يؤَُدِّي مِنْهَا حَقَّهَا، إِلاَّ إِذَا كَانَ يوَْمُ الْقِيَامَةِ، « صُفِّحَتْ لَهُ صَفَائِحُ مِنْ نَارٍ، فَأُحِِْيَ عَلَيْهَا فِي نَارِ جَهَنَّمَ، فَيُكْوَى بَِِا جَبِينُهُ وَجَبْهَتُهُ »... وَظَهْرُهُ .

“安拉的使者ﷺ说：‘凡拥有金子或银子而不交纳其应付的天课的人，在复活日，将有银片和金片为他在火狱中被烧红，用它们烫他的侧腹、额头和背部。’”（布哈里和穆斯林共同辑录），他又说：

“The Messenger of Allah (pbuh) said: “Any person who possesses gold or silver and does not pay what is due on it (i.e., the Zakah); on the Day of Resurrection, sheets of silver and gold would be heated for him in the fire of Hell and with them his flank, forehead and back will be branded.” (agreed upon), and he said:

. » لَيْسَ فِيمَا دُونَ خََْسِ أَوَاقٍ مِنْ الْوَرِقِ صَدَقَة « .

“没有少于五个迪拉姆的天课”（穆斯林圣训集辑录，出自哲比尔），并且据传阿里·本·阿比·塔利卜（愿真主喜悦他）传自先知ﷺ：

“There is no Sadaqah on less than five Dirham” (reported by Muslim from Jabir), and it is related from Ali Bin Abi Talib (ra) from the Prophet :

. إِذَا كَانَتْ لَكَ مِائَتَا دِرْهَمٍ وَحَالَ عَ لَيْهَا الحَْوْلُ فَفِيهَا خََْسَةُ دَرَاهِمَ، وَلَيْسَ عَلَيْكَ « شَيْءٌ، يعَْنِِ فِي الذَّهَبِ، حَتََّّ يَكُونَ لَكَ عِشْرُونَ دِينَاراً، فَإِذَا كَانَ لَكَ عِشْرُونَ دِينَارًا وَحَالَ » عَلَيْهَا الحَْوْلُ فَفِيهَا نِصْفُ دِينَارٍ .

“如果你有两百迪拉姆并持有满一年，那么应缴五迪拉姆；在你拥有二十第纳尔之前，黄金方面对你没有任何义务；如果你拥有二十第纳尔并持有满一年，那么应缴半第纳尔。”（由艾布·达伍德收录，属于哈桑圣训。）先知ﷺ说道：

“If you have two hundred Dirham for a year, then five Dirham are due from them, and there is nothing upon you (in terms of gold) until you have twenty Dinar, so if you have twenty Dinar for a year then half a Dinar is due” (reported by Abu Dawud and it is Hasan). And the Prophet said:

. مَا مِنْ صَاحِبِ إِبِلٍ وَلا بقََرٍ وَلا غَنَمٍ لا يؤَُدِّي زَكَاتَهَا إِلا جَاءَتْ يوَْمَ الْقِيَامَةِ « » أَعْظَمَ مَا كَانَتْ وَأَسََْنَهُ تَنْطَحُهُ بِقُرُونَِِا وَتَطَؤُهُ بِأَظْلافِهَا .

“没有任何骆驼、牛或羊的主人不交纳其天课，它们在复活日到来时，会和以前一样又大又壮，用它们的角顶撞他，用它们的蹄子践踏他。”（布哈里与穆斯林共同辑录，传自艾布·胡莱เราะฮ）并且他说：

“There is no owner of camels, cattle or sheep who does not give Zakah on them, but they will come on the Day of Resurrection as big and fast as they ever were, and will gore him with their horns and trample him with their hooves.” (agreed upon from Abu Hurayrah), and he said:

.» وَالعُشْرُ فِي: التَّمْرِ وَالزَّبِيبِ وَالحْ نْطَةِ وَالشَّعِيرِ «.

“枣子、葡萄干、小麦和大麦都须缴纳十分之一”（达拉库特尼在其《圣训集》中，经由阿慕尔·本·舒艾卜，从其父，再从其祖父传述）。此外，同一传述链还记载：

“A tenth is due on dates, raisins, wheat and barley” (reported by Al-Daraqutni in his Sunan from ‘Amru b. Shu’ayb from his father and from his grandfather). And it is reported from the same chain:

.» الزَّكَاةَ فِي: الحِْنْطَةِ وَالشَّعِيرِ وَالتَّمْرِ وَالزَّبِيبِ إِنَََّّا سَنَّ رَسُولُ الله «.

“安拉的使者ﷺ只规定了小麦、大麦、椰枣和葡萄干的天课。”以及来自穆阿兹·本·哲白勒的记载：当先知ﷺ派他前往也门时，先知ﷺ对他说：

“The Messenger of Allah (pbuh) only made Zakah in wheat, barley, dates and raisins”. And from Mu’adh Bin Jabal when he was sent to Yemen by the Prophet who said to him:

.» خُذْ الحَْبَّ مِنْ الحْ بِّ، وَالشَّاةَ مِنْ الْغَنَمِ، وَالْبَعِيرَ مِنْ الإِبِلِ، وَالْبَقَرَةَ مِنْ الْبَقَرِ «.

“从谷物中取谷物，从绵羊中取绵羊，从骆驼中取骆驼，从牛中取牛。”（由艾布·达伍德、伊本·马哲和达拉queue尼传述。）

“Take grains from grains, sheep from sheep, camels from camels and cows from cows.” (reported by Abu Dawud, Ibn Maja and Al-Daraqutni).

因此,天课只针对经文所明示并加以说明的那些财产而有义务,除此之外的任何其他东西都不负有天课的义务。

Accordingly, Zakah is only obligatory upon the wealth which the text came and explained, and is not obligatory upon anything else at all.

关于有人主张先知曾将某些财产排除在天课之外，即奴隶和马匹，因此凡是未被排除的财产都需缴纳天课，这一说法是错误的。因为先知并未将特定的财产排除在天课之外，他也没有说天课对所有财产都是义务的，除了奴隶和马匹。实际上，关于天课的命令是以概括（Mujmal）的形式出现的，经文和圣训则详细阐明了这些概括性的内容，因此根本不存在例外的问题。至于奴隶和马匹的故事，使者ﷺ并未将它们作为例外，而只是告知这些财产不需要缴纳天课。布哈里引述阿布·胡莱赖说：

As for the claim that the Prophet made certain wealth as an exception from Zakah, which are the slaves and horses, and this means that anything which was not made an exception has Zakah due upon it, is a false claim, since the Prophet did not make specific wealth as an exception from Zakah as he did not say that Zakah is obligatory upon all wealth except for slaves and horses. Rather the order regarding Zakah came summarised (Mujmal) and the texts clarified in detail what was summarised, and so the issue of exception is not present at all. As for the story of the slaves and horses, the Messenger (pbuh) did not make them as an exception but rather he simply informed that there is no Zakah due upon them; Al-Bukhari reported from Abu Hurayrah who said:

.» لَيْسَ عَلَى الْمُسْلِمِ فِي فَرَسِهِ وَغُلاَمِهِ صَدَقَة «.

先知说："穆斯林所拥有的马匹或奴隶，都不需缴纳天课。"ﷺ另有一条传述线，从艾卜·胡莱莱（Abu Hurayrah）传自先知ﷺ，他说：

“The Prophet said: “There is no Zakah either on a horse or a slave belonging to a Muslim.”, and in another chain from Abu Hurayrah from the Prophet who said:

.» لَيْسَ عَلَى الْمُسْلِمِ صَدَقَة فِي عَبْدِهِ وَلا فِي فَرَسِهِ «.

“The Muslim does not have to pay Sadaqah on his slave or his horse.”, and from Ali (ra) who said: .»... قَدْ عَفَوْتُ لَكُمْ عَنْ صَدَقَةِ الخَْيْلِ وَالرَّقِيقِ، فَهَاتُوا صَدَقَةَ «.

“安拉的使者ﷺ说：‘我已免除你们对马匹和奴隶缴纳天课的义务，你们当缴纳天课……’”（由艾哈迈德和《逊南》的作者们转述，哈菲兹说其传述链是Hasan［良好］），而这并非例外，而仅仅是一项说明，因此，它并不是从天课中被例外免除的财产。

“The Messenger of Allah (pbuh) said: “I have exempted you from having to pay Zakah on horses and slaves, bring Zakah of …” (reported by Ahmad and the authors of the Sunan, and Al- Hafiz said its chain is Hasan), and this is not an exception rather it is only information, and, therefore, it is not wealth which has been made as an exception from Zakah.

同样,有一段文本提到驴子不需缴纳天课;艾卜·胡莱赖说:

In the same manner there is a text which mentions that there is no Zakah on donkeys; Abu Hurayrah said:

“使者(ﷺ)曾被问及驴子上的天课,他说:‘关于此事,除了这节经文外,没有任何启示降给我——“故谁行一蚁重之善,必得见其报;谁行一蚁重之恶,必得见其报。”’(《古兰经》99:7)(双方共同认可)。他还被问及马匹,如阿布·胡莱赖(愿主喜悦之)的圣训所载。这并非例外,而只是对所问之事的回答。不能因此认为使者(ﷺ)把奴隶、马匹和驴子排除在财产之外,从而说:‘这些财产不需缴纳天课,天课只针对其他一切财产’,因为这完全违背了关于此问题的沙里亚经训。经训中根本没有任何例外的记载。例外的成立,须有一条泛指的律例经文,并且在同一段文字中,即同一句话里,以某种例外工具或格式对其作出排除。例如:‘众人都来了,除了穆罕默德’,或者:‘天课对一切财产都是义务的,除了马匹和奴隶’。又或者,例外可以这样成立:先有一条泛指经文,之后另有一条特定经文限定了前者的普遍性,从而构成对它的例外。而关于马匹、奴隶和驴子的情况并非如此,因为关于天课的经文是概括性的(Mujmal),是圣训来加以解释的。此外,关于马匹和奴隶的圣训,并非以一句泛指的话、再借助某种例外工具或格式加以排除的方式出现,而是一句独立的话语,因此应被视为一种说明,而非例外。”

“The Messenger of Allah (pbuh) was asked about Zakah upon donkeys, and he said: “Nothing has come to me with respect to it except this verse – : “So whoever does an atom's weight of good will see it, And whoever does an atom's weight of evil will see it.” (TMQ 99:7) (agreed upon), and he was also asked about horses as mentioned in the narration of Abu Hurayrah. This was not an exception, rather it was simply an answer to a question, and this cannot be considered as the Messenger (pbuh) making slaves, horses and donkeys as exceptions to wealth and so saying: “there is no Zakah upon these and Zakah has been made obligatory upon all wealth”, since this completely contradicts the Shari’ah texts on the issue. There is no exception reported in the texts at all, because exception occurs if there is a general text regarding a rule, and in the same text, in other words, the same sentence, there is an exception made to that through one of the instruments or styles used to make an exception. For example: “the people came except Muhammad”, or: “Zakah has been obligated upon everything except for horses and slaves”. Or it could occur if there was a general text, and another specific text came which specified the generality of the first text and was thereby an exception from it, and this is not present in the texts regarding the horses, slaves and donkeys because the text regarding Zakah was a summarised (Mujmal) text and the Sunnah came and explained it. Additionally the narration regarding the horses and slaves did not come as a general sentence which was then made an exception to through the use of one of the instruments or styles of making exceptions, but it was rather a separate sentence and is, therefore, considered to be information and not an exception.

至于商业货物的天课,其义务的依据是圣训和圣门弟子的公议(Ijma')。艾布·达五德以其传述系统引述萨穆拉·本·疆度卜的话,他说:

As for Zakah upon trade, the evidence for its obligation is the narration and the Ijma’ of the companions: Abu Dawud reported by his chain from Sumura Bin Jundub who said:

.» كانَ يَأْمُرُنَا أَنْ نُُْرِجَ الصَّدَقَةَ مِنْ الَّذِي نُعِ د لِلْبَيْعِ أَمَّا بعَْدُ، فَإِنَّ رَسُولَ الله «.

“真主的使者（愿主福安之）曾命令我们，对我们为出售而准备的货物缴纳天课”（阿勒-哈菲兹在《布罗》中说，艾布·达乌德传述了此段圣训，其传述链中有一些弱点）。另有来自阿穆尔·本·哈玛斯，其父所传：“欧麦尔命令我，并说：你应当为你的财产缴纳天课。我说：我除了水管和调味料之外，没有别的财产。他说：你把它们估价，然后为其缴纳天课。”（由艾哈迈德、沙斐仪等人传述）。这些以及类似的传述广为流传，而圣门弟子中无人加以反对，因此被视为公议（伊斯玛仪）。水管和调味料本身不需缴纳天课，而且它们通常不会大量持有，以至于需要缴纳天课，除非是为了经商而积累的；这表明它们是为买卖而准备的。至于第三个问题，即从每一位财产所有者处征收天课，这意味着天课要从每一位穆斯林身上征收，无论男女、神志清醒或失常、成年或未成年。关于男女之别，这从经文的普遍性中可以明显看出，因为天课是与财富相关的权利，从财富的角度来说，它是财富上唯一应尽的义务，正因如此，真主（至高无上）说：

“The Messenger of Allah (pbuh) used to command us to pay the Zakah upon what we had prepared for sale” (Al-Hafiz said in Bulugh Al-Muram that Abu Dawud reported it and its chain has some weakness). And from ‘Amru b. Hamas from his father who said: “Omar commanded me and said: pay the Zakah on your propert, and so I said: I have no property other than pipes and condiment. So he said: value them and then pay the Zakah upon them” (reported by Ahmad, Al-Shafi’i and others). These and similar stories to this spread and no one amongst the companions rebuked it and so, therefore, it is considered to be an Ijma’. There is no Zakah due upon pipes and condiment themselves, and they are not normally possessed in such a big quantity such that there would Zakah due upon them unless they were amassed for trade, and so this is an indication that they were prepared for trading. As for the third issue, which is the taking of Zakah from every owner, this means that Zakah is taken from every Muslim, male or female, sane or insane, mature or prepubescent. With respect to male and female, this is apparent from the generality of the texts, since Zakah is a right connected to the wealth and it is the single duty due from the wealth from the angle of it being wealth, which is why Allah (swt) said:

“你当从他们的财产中取出施舍。”（TMQ 9:103）以及：“在他们财产中，有一份公认的权利。”（TMQ 70:24）还有圣训中说：

“Take, [O, Muhammad], from their wealth a charity.” (TMQ 9:103) and: “And those within whose wealth is a known right.” (TMQ 70:24) and in the narration:

. » فَأَعْلِمْهُمْ أَنَّ اللَّهَ افْتَرَضَ عَلَيْهِمْ صَدَقَةً فِي أَمْوَالَِِمْ «.

“然后告诉他们，真主（SWT）已经在他们的财产上规定了天课（Zakah）”（布哈里与穆斯林共同辑录，传自伊本·阿拔斯），以及布哈里与穆斯林共同辑录的那段圣训，它是对那位贝都因人提问的回答：

“then teach them that Allah (swt) has obligated Sadaqah (Zakah) upon their property” (agreed upon from Ibn ‘Abbas), and in the agreed upon narration which came as an answer to the question of the Bedouin:

. الزَّكَاةَ، فَإِذَا هُوَ يَسْأَلُ عَنْ الإِسْلامِ... إلى أن قال: وَذكََرَ لَهُ رَسُولُ اللَّهِ ...« » قَالَ: هَلْ عَ لَيَّ غَيْرُهَا؟ قَالَ: لا، إِلا أَنْ تَطَوَّعَ .

他问及伊斯兰教……直到先知说：“安拉的使者（愿主福安之）告诉他天课（天命的定额施舍）。”询问者问道：“除此之外，我还有义务缴纳任何东西吗？”安拉的使者（愿主福安之）回答：“没有，但你自愿出于自由意志所施舍的，不在此限。”这表明，从财产本身作为财产的角度来看，义务是加在财产之上的，而不考虑其所有者是否负有法律责任。安拉为拥有财产的穆斯林，即以拥有财富者、即富人的身份，规定了许多义务，例如以财产圣战的义务、供养饥饿者、支付开销等等，但安拉没有对穆斯林所拥有的财产规定任何义务，除了天课这一项权利，并将财产上的强制性权利限定于此，禁止在其上施加任何其他权利。这表明，义务是就财产作为财产的方面而施加于财产之上的，不论其所有者是否负有法律责任；这证明天课是从财产中征收的，即使其所有者不负法律责任，也就是说，即使他是儿童或精神失常者。此外，当安拉以财产所有者的身份为穆斯林规定义务，即与财产相关的权利时，这些义务普遍地加在穆斯林身上，无论其是否负有法律责任，例如供养近亲和妻子、支付任何刑事罚款或罚金、赔偿其所毁坏之物的价值，所有这些对于儿童和精神失常者同样是义务，因为它们与财产相关；天课也是如此，因为它是与财产相连的权利。除此之外，先知说：

“he was asking about Islam…till he said: And the Messenger of Allah (pbuh) (saw) told him about the Zakah (obligatory charity). The inquirer asked: "Am I obliged to pay anything besides this?" The Messenger of Allah (pbuh) (saw) said, "No, but whatever you pay voluntarily out of your own free will.” which indicate that the obligation is upon the wealth from the aspect of it being wealth, without any consideration as to whether the owner was legally responsible or not. Allah (swt) made many obligations upon the Muslim who owned wealth in his characteristic as someone who possessed wealth, or in other words, was rich, such as the obligation of Jihad with wealth, and finding the hungry, and paying expenses, and so on, but He (swt) did not obligate anything upon the wealth which was owned by Muslims except for one right which is Zakah, and restricted the obligatory rights over wealth to it and forbade any other right to be imposed upon it. This indicates that the obligation is empowered over the wealth in its aspect as wealth without looking at whether the owner was legally responsible or not, and this is a proof that wealth is what has Zakah taken from it, even if its owner was not legally responsible, in other words, even if they were a child or insane. Additionally, when Allah (swt) ordained obligations upon the Muslim, in his capacity as an owner of wealth, in other words, rights connected to wealth, they were obligated upon the Muslim generally irrespective of whether they were legally responsible or not, such as paying upkeep for close relatives and wives, and any criminal penalties or fines, and paying the value of anything which they destroyed, and so all of these are obligatory upon the child and the insane since they are connected to the wealth, and the Zakah is the same since it is a right connected to wealth. Above and beyond that, the Prophet said:

. » مَنْ وَلَِِ يَتِيمًا لَهُ مَالٌ فَلْيَتَّجِرْ فِيهِ، وَلا يتَْرُكْهُ حَتََّّ تَأْكُلَهُ الصَّدَقَة « .

“凡作为孤儿监护人、且该孤儿拥有财产的人，必须代其经营（进行贸易）而不可任由财产闲置（放着不用），以免财产被天课（每年缴纳）逐年耗尽”，即天课之意。此段圣训由阿勒-提尔米兹（Al-Tirmidhi）和阿勒-达拉古特尼（Al-Daraqutni）转述，传述链为：阿慕尔·本·舒阿伊卜（Amr b. Shu'ayb）从其父，从其祖父阿卜杜拉（Abd Allah）（SWT）本·阿慕尔（Amru）处传来。尽管传述链中的穆斯纳·本·萨巴赫（Al-Muthna b. Al-Sabah）存在争议，但该段也以阿慕尔·本·舒阿伊卜（Amru b. Shu'ayb）传自欧麦尔·本·哈塔卜（Umar Bin Al-Khattab）（RA）的形式流传，作为一段圣门弟子的止语（Mawquf）。此外，还以类比（Qiyas）推论：精神失常者与未成年人同样不负法律责任，因此凡对不负法律责任的儿童所规定的义务，同样适用于精神失常者。

“One who becomes the guardian of an orphan, who owns property, must trade on his behalf and not leave it (saved and unused) until it is all eaten up by Zakah (which is paid yearly)”, in other words, the Zakah, reported by Al-Tirmidhi and Al- Daraqutni fromAmrf Bin Shu’ayb from his father from his grandfather ‘Abd Allah (swt) b. ‘Amru, and even though Al-Muthna b. Al-Sabah, who is differed over, is in the chain, it is also reported from ‘Amru b. Shu’ayb to Umar Bin Al-Khattab (ra) as a Mawquf narration, and analogy (Qiyas) is made with the insane on the basis that both are not legally responsible, and so whatever is obligatory upon the child who is not legally responsible is similarly obligatory upon the insane person.

至于第四个问题,即这笔钱被放在伯特·马尔(Bayt Al-Mal)中的一个专门部分,原因在于:凡是属于穆斯林的财富,而其所有者未加以明确指定的,便属于伯特·马尔的权利。凡是有必要用于穆斯林的公共利益和事务的每一项权利,都是伯特·马尔的权利。天课虽然也属于穆斯林应得之物,但其所有者已由立法者(swt)的经文加以指定,因为沙里亚在规定天课的用途时,同时也确定了它的所有者,并将其限定在那八类人之中。安拉(swt)说:

As for the fourth issue, which is the fact that it is placed in a special section in the Bayt Al-Mal, this is because whatever wealth is due to the Muslims, and the owner is not specified, then it is from the rights of the Bayt Al-Mal. And every right which is necessary to be spent upon the interests and affairs of the Muslims, is a right upon the Bayt Al-Mal. Zakah, although it is from what the Muslims deserve, however its owner has been specified by the text of the Legislator (swt), since the Shari’ah specified its owner at the time it specified the aspects which it should be spent upon, and limited it to those eight areas alone. Allah (swt) said:

“天课的支出仅限于贫穷者、赤贫者、为征收天课而受雇者、团结人心者、解救奴隶者、负债者、为主道者，以及[滞留在途中的]旅人。”（古兰经 9:60），只要天课的用途被限定于这些方面，它就不属于公库（Bayt Al-Mal）的权利，因为它是为特定用途而设的财富，不允许挪作他用；公库不过是保管这些财富的场所，但它并不被视为公库权利的一部分。确切地说，公库只是储藏财富的地方，因为财富交给哈里发，由他负责分配；据艾奈斯传述，有人对安拉的使者ﷺ说：

“Zakah expenditures are only for the poor and for the needy and for those employed to collect [Zakah] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah (swt) and for the [stranded] traveller.” (TMQ 9:60), and as long as it has been restricted to these aspects then it is not from the rights of the Bayt Al-Mal, since it is wealth for specific aspects which is not permitted to be spent anywhere else, and the Bayt Al-Mal is simply the place for safekeeping it, but it is not considered part of the rights of the Bayt Al-Mal. Rather the Bayt Al-Mal is simply the place for storing the wealth because it is paid to the Khalifah and he is the one who distributes it; it is reported from Anas that a man said to the Messenger of Allah (pbuh) :

. إِذَا أَدَّيْتُ الزَّكَاةَ إِلَى رَسُولِكَ فَقَدْ بَرِئْتُ مِنْهَا إِلَى اللهِ وَرَسُولِهِ؟ فَقَالَ رَسُولُ اللَّهِ « إِثَُْهَا عَلَى مَنْ بَدَّلََاَ » : نعََمْ، إِذَا أَدَّيْتَهَا إِلَى رَسُولِِ فَقَدْ بَرِئْتَ مِنْهَا، فَلَكَ أَجْرُهَا، وَ .

“如果我把天课交给你们的使者，我是否在安拉（SWT）和祂的使者面前免于责任？”他说：“是的，如果你把它交给我的使者，你就在安拉（SWT）和祂的使者面前免于责任，你便获得它的回报，而改动它的人承担其罪。”（由艾哈迈德记录，并经海赛米和宰因认证。）此外，据传Bashir b. Al-Khasasiyah曾说：

“If I gave Zakah to your Messenger (pbuh) then am I absolved with Allah (swt) and His Messenger (pbuh)”, He said: “Yes, if you gave it to my Messenger (pbuh) then you are free of blame with Allah (swt) and His Messenger (pbuh), so you have its reward, and its sin is on the one who alters it” (reported by Ahmad and authenticated by Al-Haythami and Al-Zayn). And it is reported from Bashir b. Al-Khasasiyah who said:

. قُلْنَا: يَا رَسُولَ اللهِ، إِنَّ قَوْماً مِنْ أَهْلِ الصَّدَقَةِ يعَْتَدُونَ عَلَيْنَا، أَفَنَكْتُمُ مِنْ أَمْوَالِنَا « » بِقَدْرِ مَا يعَْتَدُونَ عَلَيْنَا؟ فَقَالَ: لا .

“我们说：‘安拉的使者啊（愿安拉赐福于他），有些收天课的人收取的超过了应缴的数额，我们是否可以按照这个比例隐藏我们的财产？’他说：‘不可以。’”（由艾布·达伍德和阿卜杜·拉扎格记录，曼齐里对此未作评论）。因此，这证明天课是缴给哈里发的，是他派遣总督和官员去征收的，然后根据他的见解和伊占提哈德，将其用于规定的各个方面，这就是为什么保管天课的地方是公库（Bayt Al-Mal）。然而，这仅仅是为了储存天课，因为它只能用于规定的范围，所以将其放在专门的部分。因此，尽管天课属于公库的收入，因为它是缴给哈里发的，人们若拖延缴纳也会受到惩罚，但它并非可以不加限制地依照他的见解和伊占提哈德来使用，而是他的见解和伊占提哈德受到这些方面的限制，或仅限于有资格领受天课的人，而不能用于其他用途。至于第五点：天课只能用于特定的、其特征和人数已被界定的人，这是因为安拉（至高无上）规定了天课可以给予哪些人，并将其用途限定在安拉（至高无上）所界定的那些人身上；安拉（至高无上）说：

“We said: O Messenger of Allah (pbuh), some people who collect Zakah collect more than is due, can we hide our property to that proportion? He said: no.” (reported by Abu Dawud and ‘Abd Al- Razzaq, and Al-Mundhiri did not comment upon it). So this is proof that the Zakah is paid to the Khalifah and he is the one who sends his governors and workers to gather it, and then it is spent upon the specified aspects according to his opinion and Ijtihad, which is why the place for safekeeping it is the Bayt Al-Mal. However this is simply to store the Zakah since it cannot be spent anywhere except upon the areas specified, and, therefore, it is placed in a special section. So even though Zakah is from the income of the Bayt Al-Mal since it is paid to the Khalifah, and people are punished if they defer paying it, it is not spent unrestrictedly according to his opinion and Ijtihad, but rather his opinion and Ijtihad is restricted within the aspects, or restricted to those deserving of Zakah alone and nothing else. As for the fifth issue: the fact that it is not spent except upon the specific individuals whose characteristics and numbers have been defined, is because Allah (swt) specified whom Zakah can be given to and limited its spending to those whom He (swt) had defined; Allah (swt) said:

“天课的开支，只用于贫穷者、贫困者、为收取天课而工作的人、团结人心者、解放奴隶者、负债者、为主道而奋斗者和旅途中的客旅。”（TMQ 9:60）因此，这里用了限定词“只（Innama）”，它属于限定的句式，所以除了这些人之外，绝不允许把天课花在其他任何人身上，这也正是先知ﷺ所说的原因：

“Zakah expenditures are only for the poor and for the needy and for those employed to collect [Zakah] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah (swt) and for the [stranded] traveller.” (TMQ 9:60). So it has been limited by the word: “Only (Innama)” which is from the styles of restriction, and, therefore, it is not permitted to spend it on anyone other than them at all, which is why the Messenger (pbuh) said:

. » لا تََِ ل الصَّدَقَةُ لِغَنٍِِّ، وَلا لِذِي مِرَّةٍ سَوِيٍّ « .

“不允许把施舍给富人（或不缺钱财的人），也不允许把施舍给强壮健康的人”，此段由提尔米兹（Al-Tirmidhi）从‘Abd Allah (SWT) b. ‘Amru传述，他称其为Hasan（良好）；哈基姆（Al-Hakim）则从Abu Hurayrah传述此段，并判定其为Sahih（沙希德，确凿可信）。他关于天课（Zakah）还说：

“It is not permissible to give charity to a rich man (or one who is independent of means) or to one who is strong and healthy” reported by Al-Tirmidhi from ‘Abd Allah (swt) b. ‘Amru, and he said it was Hasan, and Al-Hakim reported it from Abu Hurayrah and he authenticated it. And he said regarding Zakah:

.» وَلا حَظَّ فِيهَا لِغَنٍِِّ، وَلا لِقَوِيٍّ مُكْتَسِبٍ « .

“且富人以及有能力且能够谋生的人，都无权分享天课。”由艾哈迈德、艾布·达乌德和奈萨仪辑录；阿达哈比（Al-Dhahabi）称此圣训是可靠的，其传述者是可信赖的。

“and no rich man or one who is strong and able to earn has a share of Zakah.” reported by Ahmad and Abu Dawud and Al-Nasa’i and Al-Dhahabi said that the narration is authentic and its narrators are trustworthy.

这就证明，它不会用于上述八类之外的任何用途。

So this is evidence that it is not spent on anything at all outside of the mentioned eight categories.