穆斯林缴纳伊斯兰教法所允许征收的赋税，用以支付公库（Bayt Al-Mal）的开支，但条件是这些赋税须征自按照通常标准超出个人需要的财产，并且其数额须足以满足国家的需要。

Muslims pay the taxes that the Shari’ah has permitted to be levied upon them in order to cover the expenditure of the Bayt Al-Mal, on the condition that it is levied on that which is surplus to the individual’s needs according to what is normal, and has to be sufficient to cover the needs of the State.

本文包含三个问题：第一，缴纳税款；第二，这些税款只有在财富超出依据惯例所确定的个人所需时才会征收；第三，它们只按照公库（Bayt Al-Mal）的需要征收，不会超出此范围。

This article includes three issues: firstly, the payment of taxes; secondly, that these taxes are not taken unless it is surplus wealth to personal needs according to the norms; thirdly, they are only taken as required to fulfil the needs of the Bayt Al-Mal and not beyond that.

关于第一个问题，“税”一词是西方的术语，指统治者向臣民征收，以用于管理其事务的款项。问题是：伊斯兰国家是否可以向穆斯林征收税款，以管理他们的事务？对此的回答是：伊斯兰教法规定了伯特·马勒（Bayt Al-Mal）的收入，并确定了这些收入用于管理臣民事务，而并未立法通过征税来管理他们的事务。此外，先知ﷺ曾利用这些收入管理臣民的事务，且并未证实他曾向人们征税，也根本没有关于他这样做的记载。当他得知国家边境地区的人对进入国土的货物征收税款时，他禁止了这种做法；据乌克巴·本·阿米尔传述，他曾听安拉的使者ﷺ说：

As for the first issue, the word: “tax” is a Western term, which means what the authority imposes upon the subjects in order to manage their affairs. The question is: Is it permitted for the Islamic State to impose taxes upon the Muslims in order to administer their affairs? The answer to this is that the Shari’ah defined the income of the Bayt Al-Mal and fixed this income to administer the affairs of the subjects, and did not legislate taxes in order to administer their affairs. Additionally, the Prophet used to administer the affairs of the subjects using these incomes, and it is not confirmed that he imposed a tax upon the people, and that has not been reported from him at all. When he learnt that the people on the borders of the State were taking taxes upon the goods that were entering the land, he forbade them from doing so; it is reported from ‘Uqbah Bin Aamir that he heard the Messenger of Allah (pbuh) say:

.» لا يَدْخُلُ الجَْنَّةَ صَاحِبُ مَكْسٍ «.

.» لا يَدْخُلُ الجَْنَّةَ صَاحِبُ مَكْسٍ «.

“凡非法索取额外赋税（sahib maks）者，不会进入乐园。”（由艾哈迈德记录，并经Al-Zayn与Al-Hakim认证）；艾布·胡尔（Abu Khayr）听闻鲁韦菲·本·萨比特（Ruwayfi’ b. Thabit）说：“我听到安拉的使者ﷺ说：”

“One who wrongfully takes an extra tax (sahib maks) will not enter Paradise.” (reported by Ahmad and authenticated by Al-Zayn and Al-Hakim), and Abu Khayr heard from Ruwayfi’ b. Thabit who said: “I heard the Messenger of Allah (pbuh) say:

.» إِنَّ صَاحِبَ الْمَكْسِ فِي النَّارِ «.

.» إِنَّ صَاحِبَ الْمَكْسِ فِي النَّارِ «.

“一个征收额外税款的人会入火狱”——阿布·欧拜德在《财产》中转述，艾哈迈德也有记载，并由阿勒-宰因认定为可靠。他说：“这指的是‘阿希尔’，而‘阿希尔’是从外贸中抽取十分之一的人。”这表明禁止按西方含义的“税”来征收。先知ﷺ在一段双方公认可靠的圣训中，引述自阿布·巴克拉，说道：

“One in charge of imposing extra tax is in Hellfire”” reported by Abu ‘Ubayd in Al-Amwal, and it was reported by Ahmad and authenticated by Al-Zayn. And he said: “It means Al- ‘Ashir”, and Al-‘Ashir is the one who takes a tenth from the foreign trade. This indicates the forbiddance of imposing taxes according to the Western meaning of the word. The Messenger (pbuh) said in an agreed upon narration from Abu Bakra:

. إِنَّ دِمَاءكَُمْ وَأَمْوَالَكُمْ وَأَعْ رَاضَكُمْ عَلَيْكُمْ حَرَامٌ كَحُرْمَةِ يوَْمِكُمْ هَذَا فِي بلََدِكُمْ هَذَا « »... فِي شَهْرِكُمْ هَذَا .

. إِنَّ دِمَاءكَُمْ وَأَمْوَالَكُمْ وَأَعْ رَاضَكُمْ عَلَيْكُمْ حَرَامٌ كَحُرْمَةِ يوَْمِكُمْ هَذَا فِي بلََدِكُمْ هَذَا « »... فِي شَهْرِكُمْ هَذَا .

“你们的血、你们的财产和你们的荣誉，就如同你们这一天的神圣、你们这座城的神圣、你们这个月的神圣一样，是神圣而不可侵犯的。”这段圣训是普遍性的，涵盖所有人，包括国家在内；而征收赋税就是在未经穆斯林同意的情况下夺取其财产，这表明征收赋税是不被允许的。

“Verily your blood, your property and your honour are as sacred and inviolable as the sanctity of this day of yours, in this town of yours, and in this month of yours”, which is general and encompasses everybody including the State, and taking taxes is taking the wealth of the Muslim without his agreement, which indicates the impermissibility of taking it.

然而,如果Bayt Al-Mal(国库)从规定的收入来源和固定的数额中所得不足以处理臣民的事务——因为可能出现需要处理的问题,而国库的收入已经花完——那么在这种情况下征收赋税是否允许?对此的回答是:伊斯兰教法规定由国库承担的事项,包括仅由国库承担而不由穆斯林承担的事项,以及由国库和穆斯林共同承担的事项。国家不得为了那些仅由国库承担而不由穆斯林承担的事项而征收赋税。因此,如果国库中有钱,就动用它;如果没有,就推迟执行,直到筹集到足够的款项,并且绝不能为此向穆斯林征收任何赋税。这是因为伊斯兰教法并未规定穆斯林承担该事项,所以不允许为此征税,因为在这种情况下征税被视为不义,而不义是被禁止的(Haram)。同样,这也等同于使Allah(SWT)未曾规定为义务的事情成为义务,这如同禁止被允许之事,或允许被禁止之事,是与伊斯兰教法为敌的行为。信以为然者即被视为不信道者,不信者则为有罪。因此,国家不得向穆斯林征收《古兰经》和《圣训》中未规定为义务的税款。例如:为征收天课者支付薪酬,向"心需慰悦者"(即那些心需安抚以亲近伊斯兰者)施舍,为奴隶赎身而施舍,以及为偿还债务者而施舍。 و如修建一条新路而已有另一条路存在，或修建水坝而雨水已经存在，或设立一家医院而已有另一家医院满足了需要，或与此类似的任何其他情形——在这些情形中，其缺失并不会导致haram的出现，而其存在只是带来改善，并对既有之物起补充作用。国家不得为了执行此类事务而向穆斯林征收税款，因为伊斯兰教法并未强制要求这些。法学家在类似问题上曾说：他们对Bayt Al-Mal的权利应依据“存在则有，缺失则无”来判断。因此，如果财富存在，他们就有权获得其用于自身的支出；如果财富缺失，则缺失本身使其权利失效。

However, if the income of the Bayt Al-Mal from the defined areas and fixed amounts were not sufficient to administer the affairs of the subjects, since it could occur that there are issues which require administering and the income of the Bayt Al-Mal had already been spent, then would it be permissible in this situation to impose taxes or not? The answer to that is that what the Shari’ah obligated upon the Bayt Al-Mal includes what was obligated upon it alone and not obligated upon the Muslims, and what was obligated upon both the Bayt Al-Mal and upon the Muslims. It is not permitted for the State to impose taxes for the sake of whatever was obligated upon the Bayt Al-Mal alone and not upon the Muslims, so if there is money found in the Bayt Al-Mal it is used and if there is nothing then it is delayed until they find enough to carry it out, and no taxes at all are imposed upon the Muslims for its sake. This is because the Shari’ah did not obligate that issue upon the Muslims, and so it is not permitted to impose taxes for it since taking taxes in this situation would be considered to be oppression which is forbidden (Haram). Likewise, it would also be considered as making obligatory something that Allah (swt) did not make obligatory, which is like forbidding something permitted, or permitting something forbidden, which is enmity against the Shari’ah and the one who does it is considered to be a disbeliever if he believed in it, and sinful if he did not, accordingly it is not permitted for the State to impose a tax upon the Muslims which the Shari’ah did not make obligatory from the Quran and the Sunnah. Examples of this would be for the sake of the salaries of those collecting the Zakah, and giving to people in order to bring them closer to Islam/those whose hearts are to be reconciled, and giving to slaves in order to purchase their freedom, and to those indebted in order to repay what they owe. And such as building a new road while there was another one present, or building a dam while there was rain water, or establishing a hospital while there was another one present which fulfilled the need, or anything else similar to these, where its absence does not lead to the existence of Haram, but rather its presence leads to betterment and is complementary to what exists. It is not permitted for the State to impose taxes upon the Muslims for anything like this in order to carry it out, since the Shari’ah did not obligate that. The jurists said regarding similar issues that their right upon the Bayt Al-Mal is considered according to: “presence not absence”, so if there was wealth present then they would deserve to have it spent upon them, and if it was absent then the absence voided their right.

至于伊斯兰教法对公库（Bayt Al-Mal）和穆斯林所规定的义务，那么，如果公库中没有财富，或其财富已经耗尽，在这种情况下，国家可以向穆斯林征收赋税，以履行伊斯兰教法对他们和公库所规定的事务。

As for what the Shari’ah obligated upon both the Bayt Al- Mal and the Muslims, then if there was no wealth to be found in the Bayt Al-Mal, or its wealth was finished, then in this situation the State could impose taxes upon the Muslims in order to carry out the affairs which the Shari’ah obligated upon both them and the Bayt Al-Mal.

这是因为经文明确记载，真主（swt）已将此义务加于他们身上，并使伊玛目负责管理他们，因此由他向他们收取这些财富，并将其用于公共利益，例如对贫困者、需要帮助者和旅途中的人进行必要的开支；而如果天课收入及其他一切收入在公库（Bayt Al-Mal）中不足以用于这些开支，情况也是如此。因为供养贫困者是穆斯林的义务，正如经文所说：

This is because it is confirmed by text that Allah (swt) obligated that upon them, and made the Imam responsible over them, so he is the one who collects this wealth from them and spends it upon the interests, such as the necessary expenditure upon the poor, the needy and the wayfarers, and there was not enough in the Bayt Al-Mal from the income of Zakah and everything else to spend upon them. This is since feeding the poor is obligatory upon the Muslims, as he said:

. » وَأَ يََا أَهْلُ عَرْصَةٍ أَصْبَحَ فِيهِمْ امْرُؤٌ جَائِعٌ فَقَدْ بَرِئَتْ مِنْهُ مْ ذِمَّةُ اللَّهِ تَعَالَى « .

. » وَأَ يََا أَهْلُ عَرْصَةٍ أَصْبَحَ فِيهِمْ امْرُؤٌ جَائِعٌ فَقَدْ بَرِئَتْ مِنْهُ مْ ذِمَّةُ اللَّهِ تَعَالَى « .

“每当某地的居民醒来时，其中有一个饥饿的人，那么安拉（SWT）对他们的盟约与庇护便被解除。”（艾哈迈德从伊本·欧麦尔处转述，阿尔-哈基姆认定其可靠。）此外，如果国库（Bayt Al-Mal）中的钱财不足以支付士兵和战争所需的开支，以及军事备战所需的一切，那么就会向穆斯林征收税款，以便完成这些事务，这是出于祂（SWT）的话语：

“Whenever the people of an area wake up with a hungry person amongst them, then Allah (swt)’s covenant and protection to them is absolved.” (reported by Ahmad from Ibn Umar and authenticated by Al-Hakim). Also, if there is not enough in the Bayt Al-Mal for the necessary expenditure upon the soldiers and war, and everything that is required for military preparedness, then a tax is imposed upon the Muslims in order for it to be carried out due to His (swt) words:

“你们要以财产和生命在真主的道路上奋斗。”（TMQ 9:41）以及：“那些以财产和生命在真主的道路上奋斗的圣战者。”（TMQ 4:95），并有传述来自安斯，他说：真主的使者ﷺ说：

“And strive with your wealth and your lives in the cause of Allah (swt).” (TMQ 9:41) and: “And the Mujahideen, [who strive and fight] in the cause of Allah (swt) with their wealth and their lives.” (TMQ 4:95), and it is reported from Anas who said: The Messenger of Allah (pbuh) said:

. » جَاهِدُوا الْمُشْرِكِيَ بِأَمْوَالِكُمْ وَأَيْدِيكُمْ وَأَلْسِنَتِكُمْ « .

. » جَاهِدُوا الْمُشْرِكِيَ بِأَمْوَالِكُمْ وَأَيْدِيكُمْ وَأَلْسِنَتِكُمْ « .

“你们要用财富、双手和舌头去与以物配主者（Mushrikin）作战。”（由艾哈迈德、奈萨仪[Al-Nisa’i]等人辑录；哈基姆（Al-Hakim）认定其为可信，达哈比（Al-Dhahabi）表示同意）。同样地，凡是若不去做便会给穆斯林带来损害的事务，例如开辟一条别无替代的道路，兴建一所其开办属于必需的医院，以及其他类似的事务——从公益与服务的角度看，其开支理应承担，且在别无替代的情况下属于必需品之一，若缺少它，乌玛（Ummah）便会遭受损害——那么，为了实施这些事务，便可向穆斯林征收税款，因为消除损害是穆斯林的义务；先知ﷺ说：

“Strive against the idolators (Mushrikin) with your wealth, your hands and your tongues.” (reported by Ahmad and Al-Nisa’i and Al-Nisa’i and Al-Hakim authenticated it and Al- Dhahabi agreed). And in the same manner everything which if it were not undertaken would cause a harm to the Muslims, such as opening a route where there was no alternative, and opening a hospital whose opening was a necessity, and anything else similar whose expenditure would be deserved from the angle of interest and service without an alternative, and being a necessity from the necessities, and that the Ummah would be afflicted with a harm if it was not present, then taxes are imposed upon the Muslims in order to carry it out because the removal of harm is obligatory upon the Muslims; the Prophet said:

. » لا ضَرَرَ وَلا ضِرَارَ « .

. » لا ضَرَرَ وَلا ضِرَارَ « .

“不应有伤害，也不应以伤害回报伤害”（艾哈迈德据伊本·阿拔斯传述，哈基姆据艾布·赛义德·胡德利传述，哈基姆判定其为圣训可靠，宰哈比表示同意）。同样，支付军队、法官和教师的薪俸，也属于伊斯兰教法规定穆斯林应当承担的事务，因为求知已被规定为穆斯林的义务，设立法庭和圣战亦然，明确的经文已指明了这一点。因此，国家在天课库之外，被允许征收赋税，以履行伊斯兰教法规定穆斯林应当承担的这些事务，因为经文明确规定了穆斯林的这项义务。这就是本条第一项的证据。

“There should be neither harming nor reciprocating harm” (reported by Ahmad from Ibn ‘Abbas, and Al-Hakim from Abu Sa’id Al-Khudri, and he authenticated it and Al-Dhahabi agreed). Likewise paying salaries for the army, judges and teachers, since these are from the issues that the Shari’ah obligated upon the Muslims, since learning has been made obligatory upon them, and so has establishing the courts and Jihad, as has been indicated by explicit texts. Therefore, the State is permitted to impose taxes in order to carry out these issues which the Shari’ah obligated upon the Muslims alongside the Bayt Al-Mal, since the texts are explicit in their obligation upon the Muslims. This is the evidence for the first issue of the article.

至于第二个问题,其证据是使者的话ﷺ:

As for the second issue, its evidence is the words of the Messenger (pbuh) :

. » أفضلُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًً « .

. » أفضلُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًً « .

“最好的施舍是出于盈余的施舍”（由哈基姆·本·希兹AM和艾布·胡莱赖happen传述，为双方共同认可的圣训）。而“富足”（Al-Ghina）是指一个人在满足自身必需之后所剩余的部分。据吉比尔传述，安拉的使者ﷺ说：أَفْضَلُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًً، وَالْيَدُ الْعُلْيَا خَيْرٌ مِنْ الْيَدِ السُّفْلَى، وَابْدَأْ بِمَنْ تَعُولُ。 Note: I have kept the Arabic hadith text as given in the original, and rendered the narrator names as they appear. The hadith source phrase "agreed upon" is translated as 为双方共同认可的圣训 for clarity of meaning.

“and the best Sadaqah is that which given out of surplus.” (agreed upon from Hakim Bin Hizam and Abu Hurayrah), and Al-Ghina is what the person did without, after taking what was necessary to fulfil his needs. It is reported from Jabir that the Messenger of Allah (pbuh) said: . أَفْضَلُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًً، وَالْيَدُ الْعُلْيَا خَيْرٌ مِنْ الْيَدِ ال سفْلَى، وَابْدَأْ بِِنَْ « » تَعُولُ .

“最好的施舍是出于盈余的施舍；上手胜过下手；应当先从家中的人开始施予。”（双方共同认定的圣训）。另有穆斯林圣训集中，记载于贾比尔的另一段传述：

“The best of Sadaqah is that which given out of surplus; and the upper hand is better than the lower hand, and begin with the members of your household” (agreed upon). And in another narration in Muslim from Jabir:

.» ابْدَأْ بِنَفْسِكَ فَتَصَدَّقْ عَلَيْهَا فَإِنْ فَضَلَ شَيْءٌ فَلأَهْلِكَ «.

.» ابْدَأْ بِنَفْسِكَ فَتَصَدَّقْ عَلَيْهَا فَإِنْ فَضَلَ شَيْءٌ فَلأَهْلِكَ «.

“先从自己开始施舍，如有剩余，再施予家人。”于是他把供养那些法定应当供养的人，放在供养自己之后。天课与此相似，因为它如同供养和施舍。安拉（SWT）说：

“Start by giving Sadaqah to yourself, and if anything is surplus, then for your family”. So he made providing for the person whom it is obligatory to support secondary to providing for oneself, and the tax is similar to that because it is like support and Sadaqah. And Allah (swt) said:

“他们问你该施舍什么。你说：你们所能余出的。”（《古兰经》2:219）也就是说，那些不会造成负担的、可以施舍的，即盈余的部分。这表明，就穷人的财产而言，无论是天课还是赡养费，�signed 所要求的义务，只从他所拥有的、超出其所需的盈余中征取。税收也是如此：除非超出了像他这样的人为满足自身需要所必需的部分，否则不会向穆斯林征收。换言之，超出其依照通行标准所需的部分，即为了供养自己与妻子的饮食、衣着、住所和帮助，以及为满足像他这样处境之人的同类需求而支出的部分之外的盈余。因为这正是先知ﷺ所说的“出自盈余的施舍”的含义。

“And they ask you as to what they should spend. Say: what you can spare.” (TMQ 2:219), in other words, that which would not be difficult to spend, which would mean that which is extra. This indicates that what is obligatory upon the Muslim as far as their wealth is concerned, irrespective of whether that was Zakah or maintenance, is only taken from whatever he has that is extra over what he needs according to the norms. Similar to that is the tax, so it is not taken from the Muslim except from that which is extra and above what someone like him would require to fulfil their needs, or in other words, what is extra to what he needs to feed, cloth, shelter and provide help for himself and his wives, and what he spends to fulfil his needs and whatever is similar for someone in his position, because this is the meaning of the Messenger (pbuh)’s words: “what is given out of surplus”.

关于第三个问题，其依据是伊斯兰教法禁止索取不属于义务的财物，而超出需要的部分对穆斯林而言并非义务，因此索取它是被禁止的。正因如此，从公库（Bayt Al-Mal）中征取的数额，只限于所需的部分，不应多取。阿里（愿真主喜悦他）曾建议欧麦尔·本·哈塔卜（愿真主喜悦他）：公库中不应留存任何财物，并对他说："每年收到的财富，都要分配出去，不要留存其中的任何部分"（伊本·萨阿德据瓦吉迪所传）。还有记载称："阿里曾将公库中的所有财物都花掉，甚至把库房打扫干净后才离开"（伊本·阿卜杜·巴尔在《Al-Istidhkar》中据阿奈斯·本·西林所传）。哈里发们对于税收以外的收入尚且如此行事，那么对于税收收入又当如何呢？依据更为充分的推理，公库中就不应留存任何财物，因此只应征取必需的部分。

As for the third issue, its evidence is the forbiddance of the Shari’ah from taking what is not obligatory, and whatever is additional to the needs is not obligatory upon the Muslim, and so it is forbidden to take it, and for this reason the amount taken is what is required for the Bayt Al-Mal and nothing more. ‘Ali (ra) suggested to Umar Bin Al-Khattab (ra) that there should be nothing remaining in the Bayt Al-Mal saying to him: “Divide whatever wealth you receive every year, and do not hold onto anything from it” (reported by Ibn Sa’d from Al-Waqidi), and it is reported: “that Ali used to spend everything in Bayt Al-Mal to the point that he would sweep it and then sits it in” (reported by Ibn ‘Abd alBarr in Al-Istidhkar from Anas b. Sirin). The Khulafaa’ used to do this with respect to the income other than taxes, so how would they have treated the income from taxes? By greater reasoning there should remain nothing in the Bayt Al-Mal, and so nothing more than what is necessary is taken.

这些是本文三个问题的证据。

This is the evidence for the three issues of this article.