国家有权征收税款，用于承担伊斯兰教法所规定由乌玛承担的任何事务，前提是国库（Bayt Al-Mal）的资金不足，因为为之筹资的义务将转移到乌玛身上。国家无权为了乌玛并无义务承担的事务而征税，因此，为法院或各部门收取费用，或为提供任何服务而收费，都是不允许的。

The State has the right to impose taxes in order to undertake anything that the Shari’ah obligated upon the Ummah if the funds in the Bayt Al-Mal were insufficient since the obligation for funding it would be transferred onto the Ummah. The State has no right to impose a tax for the sake of whatever is not obligatory upon the Ummah to undertake, and so it is not permitted to collect fees for the courts or departments or to fulfil any service.

根据这一点的证据，与上一篇文章第一个问题所提到的证据相同：伊斯兰教法规定了普通收入，先知（愿主福安之）没有征收赋税，并禁止征收关税，因为关税就是一种赋税，因此这一禁令涵盖了一切赋税。该文还提到，如果公库中没有足够的资金来支付伊斯兰教法规定由公库和乌玛共同承担的开支，那么该义务便转移到乌玛身上；而伊斯兰教法规定仅由公库承担的义务，即使公库中已无余资，其义务也不会转移到乌玛身上，而是推迟，直到找到相应的资金为止，并且不得向乌玛征收赋税。同理，对于非乌玛义务范围内的事务，不得直接向乌玛征收赋税，间接税也同样不得征收；因此，不得为法院、政府部门、进口印花、许可证费用或类似事项收取费用。至于邮票，它不被视为间接税，而是运送信件的费用，这是允许的。因此，不得为伊斯兰教法未规定穆斯林承担的事务而征收间接税，因为间接税与直接税没有任何区别，它们同样不允许向乌玛征收。

The evidence for this is the same evidence that was mentioned for the first issue of the last article, in that the Shari’ah defined the general income, and that the Messenger (pbuh) did not impose taxes and forbade the taking of custom duties, because it is a tax, and so it is a prohibition that encompasses every tax. It also mentioned that if there was no wealth in the Bayt Al-Mal to spend upon whatever the Shari’ah obligated upon the Bayt Al-Mal and the Ummah, the obligation transfers onto the Ummah, and whatever the Shari’ah obligated upon the Bayt Al-Mal alone then its obligation does not transfer on to the Ummah even if there was nothing left in the Bayt Al-Mal for it, rather it is delayed until the money for it is found and no taxes are imposed upon the Ummah. In the same way, no taxes are directly imposed upon the Ummah for the sake of anything that was not obligatory upon it, and similarly indirect taxes are also not imposed; so no fees are collected for the courts, or the departments, or import stamps, or permit fees, or anything similar. As for postal stamps, they are not considered to be indirect taxes, but rather they are the price for transporting letters, which is permitted. Therefore, no indirect tax for the sake of anything which the Shari’ah did not obligate upon the Muslims should be collected, since they are just like the direct taxes without any difference between them, and it is not permitted to impose them upon the Ummah.