如果伯特·阿勒-马尔（Bayt Al-Mal）的固定收入不足以支付国家的开支，那么可以向穆斯林征收税款。在以下情况下，征税即成为义务：

If the permanent revenues of the Bayt Al-Mal are not sufficient to cover the expenditure of the State, then it is possible to impose taxes upon the Muslims. It becomes obligatory to impose taxes as follows:

a. 用于支付国库（Bayt Al-Mal）应承担的义务性开支，包括救济贫困者、需要帮助者和旅途中的人，以及履行圣战（Jihad）的义务。

a. To fulfil the obligatory expenses upon the Bayt Al-Mal for the poor, needy, and wayfarers, and to undertake the obligation of Jihad.

b. 用于支付国库（Bayt Al-Mal）应负担的义务开支，包括公务员和士兵的薪酬，以及对统治者的补偿。

b. To fulfil the obligatory expenses upon the Bayt Al-Mal for remunerations of the civil servants and soldiers, as well as compensation for the rulers.

c. 用于履行国库（Bayt Al-Mal）应承担的义务性开支，以承担各项公共事务与需求，例如修建道路、开掘水源、建造清真寺、学校和医院。

c. To fulfil the obligatory expenses upon the Bayt Al-Mal to undertake the services and needs such as establishing roads, extracting water, building mosques, schools and hospitals.

d. 用于履行伯特·马尔（国库）上应负担的义务性开支，即在民众遭受灾难（如饥荒、洪水和地震）时所必需的开支。

d. To fulfil the obligatory expenses upon the Bayt Al-Mal which are necessary in case of a disaster which afflicted the subjects such as famine, floods and earthquakes.

有证据表明，这一点在于：伊斯兰教法（Shari'ah）禁止仅凭某人的命令向穆斯林征收赋税，先知说：

The evidence for this is that the Shari’ah prohibited the authority to impose taxes upon the Muslims simply based upon an order emanating from him; the Prophet said:

.» لا يَدْخُلُ الجَْنَّةَ صَاحِبُ مَكْسٍ «.

.» لا يَدْخُلُ الجَْنَّةَ صَاحِبُ مَكْسٍ «.

“凡不义地征收额外税赋者（Sahib Maks）不会进入天堂。”（由艾哈迈德记录，并经Al-Zayn认证）而关税是向国境上的商人征收的税。此项禁令涵盖一切税赋，依据共识的圣训，即先知ﷺ通过阿布·伯克拉所传述的那段圣训。

“One who wrongfully takes an extra tax (Sahib Maks) will not enter Paradise.” (reported by Ahmad and authenticated by Al- Zayn), and the custom duty is tax which is taken from the tradesmen at the borders of the country. This prohibition encompasses every tax due to the agreed upon narration of the Messenger (pbuh) through Abu Bakra:

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

. إِنَّ دِمَاءكَُمْ وَأَمْوَالَكُمْ وَأَعْرَاضَكُمْ 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。”这是一般性的表述，因此它同样涵盖哈里发，与涵盖其他人的方式相同。只要伊斯兰教法禁止征收赋税，哈里发便不得依据自己的命令向民众征收。然而，如果其目的是安拉（SWT）已使穆斯林承担的义务，那么哈里发为此目的向穆斯林征收赋税，并以武力征取，则是允许的。

“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 so encompasses the Khalifah in the same way it encompasses the rest of the people. As long as the Shari’ah prohibited taking taxes, it is not permitted for the Khalifah to impose them upon the people based upon an order he made. However, if the purpose was something that Allah (swt) had made obligatory upon the Muslims, then it is permitted for the Khalifah to impose taxes upon the Muslims and take it from them by force for such purpose.

在这种情况下，征收这些税款并非基于统治者的命令，而是基于安拉（SWT）的命令，统治者只是执行安拉所作的命令。因此，伊斯兰教法允许哈里发在安拉有所命令的情况下征收赋税，但条件是征税的命令必须同时来自哈里发和安拉要求穆斯林履行的规定，而不是哈里发仅凭一己之命令就强加此税。基于此，伊斯兰教法所规定穆斯林和公库（Bayt Al-Mal）应承担的开支，都从公库中支出；如果公库中没有任何财产，或其中的财产已经花完，或不足以满足开支需要，那么哈里发可以依照伊斯兰教法中原本使这些事项成为穆斯林义务的条文，向穆斯林征收赋税。文章中所提到的内容，正是安拉对穆斯林所规定的义务的详细说明。

In this circumstance taking them would not be based upon an order from the authority but rather based upon what Allah (swt) had ordered, and the authority is merely implementing the order that Allah (swt) had made. So the Shari’ah permitted the Khalifah to take taxes if it was ordered by Allah (swt), with the condition that the order to take the taxes is from the Khalifah together with what Allah (swt) ordered the Muslims to fulfil, and not simply an order from the Khalifah alone to impose this tax. Based upon this, what the Shari’ah obligated upon the Muslims and the Bayt Al-Mal is spent upon from the Bayt Al-Mal, and if nothing is found in the Bayt Al-Mal, or if whatever was there had already been spent, or was not sufficient to fulfil the expenditure needs, then the Khalifah may impose taxes upon the Muslims according to the Shari’ah rules which obligated that issue upon the Muslims in the first place. And what were mentioned in the article are details of what Allah (swt) has obligated upon the Muslims.

关于该条款“a”，其证据是：安拉（SWT）责成哈里发供养贫困者、需要帮助者和旅途中的人，并为履行圣战的义务而支出；这一点也使穆斯林承担了同样的义务。先知ﷺ说：«مَا آمَنَ بِِ مَنْ بَاتَ شَبْعَانَ وَجَارُهُ جَائِعٌ وَهُوَ يعَْلَمُ»。

As for clause: “a” its evidence is that Allah (swt) obligated the Khalifah to spend upon the poor, needy and wayfarer, and to spend in order to undertake the obligation of Jihad, and this was also made an obligation upon the Muslims; the Prophet said: .» مَا آمَنَ بِِ مَنْ بَاتَ شَبْعَانَ وَجَارُهُ جَائِعٌ وَهُوَ يعَْلَمُ «.

“一个人吃饱了睡觉，而他知道自己的邻居正在挨饿，这样的人不信我。”（巴扎尔圣训集引用安哈斯的传述，海赛米和孟济里认为该圣训为哈桑圣训。）还有一些相关的经文和圣训提到了贫穷者、需要帮助的人、旅途中的人和乞讨者，以及天课的经文。关于圣战的经据，包括真主（SWT）的话：“你们应当以你们的财产和生命，在真主的道路上奋斗。”（古兰经 9:41）

“One who goes to bed full while he knows that his neighbour is hungry, does not believe in Me” (reported by Al-Bazzar from Anas and Al-Haythami and Al-Mundhiri considered it Hasan). And there are evidences related which mention the poor, needy, wayfarers and beggars and the verse of Zakah. And the evidences of Jihad include His (swt) words: “And strive with your wealth and your lives in the cause of Allah (swt).” (TMQ 9:41).

至于条款"b"，其依据是：真主（swt）责成哈里发支付与公务员相关的开支，以及依照与士兵所订立的约定支付士兵的薪饷；而且，依据同伴们为艾布·伯克尔（ra）从公库中指定一笔钱款，作为他放弃经商、完全专心履行哈里发职责的报酬这一证据，公库有义务向哈里发及其他统治者支付报酬。同样，真主（swt）也使教育、设立法庭以及以财产进行圣战成为穆斯林的义务，并责成他们设立哈里发，正如他们有义务设立领导者一样。至于士兵的给养，他在艾布·达乌德转述的、来自阿卜杜拉·本·欧麦尔的一段圣训中说道：

As for clause: “b”, its evidence is that Allah (swt) obligated the Khalifah to pay for the expenses related to the civil servants, and the salaries for the soldiers according to what was agreed with them, and it is obligatory for the Bayt Al-Mal to recompense the Khalifah and the rest of the rulers, due to the evidence that the companions specified some money for Abu Bakr (ra) from the Bayt Al-Mal in return for him leaving his trade and being completely free to carry the duties of the Khilafah. In the same manner Allah (swt) made education, establishing the courts and Jihad with wealth obligatory upon the Muslims, and obligated them to establish the Khalifah in the same way it is obligatory upon them to establish the leader. As for the provisions for the soldiers, he said in a report from Abu Dawud from Abdullah Bin Umar:

.» لِلْغَازِي أَجْرُهُ، وَلِلْجَاعِلِ أَجْرُهُ وَأَجْرُ الْغَازِي «.

.» لِلْغَازِي أَجْرُهُ، وَلِلْجَاعِلِ أَجْرُهُ وَأَجْرُ الْغَازِي «.

“战士（Ghazi）获得他的回报，而为他提供装备的人（Ja’il）既获得自己的回报，也获得战士的回报。”至于公务员的供养，即教师、法官，以及真主（swt）持续要求必须确保其得以设立的那些职位，那么支付承担这些事务之人的工资便是义务，这是从必要性的角度来说的：设立法官的义务必然要求支付其工资的义务；同时也是从“完成义务所必需之事本身即是义务”的角度来说的，因为若没有足够的资金来支付薪水，教师和法官的任命便无法实现。至于其余的公务员，如果其工作属于真主（swt）加在穆斯林和伯特·马尔（Bayt Al-Mal）身上的义务的一部分，例如清真寺的伊玛目、战争部的公务员以及与此类似的其他人员，那么便为他们的缘故征收赋税。对于真主（swt）仅加在伯特·马尔身上的事务，例如向民众征收财富的人员，则不为他们的缘故征收赋税。至于对统治者的报酬，真主（swt）已责成穆斯林设立统治者，因此穆斯林有义务支付使其能够专心履行职责所需的费用。

“The warrior (Ghazi) gets his reward, and the one who equips (Ja’il) him gets his own reward and that of the warrior.” And as for the maintenance of the civil servants, which are the teachers, judges, and those whom Allah (swt) has made it constantly obligatory to ensure they are established, then it is obligatory to pay the wages of those who undertake these issues, from the angle of the indication of necessity, in other words, the obligation to establish a judge necessitates the obligation of paying his wage, and from the angle of: “Whatever is required to complete an obligation is itself an obligation”, since the appointment of teachers and judges cannot be possible without the availability of money to cover their salaries. As for the remaining civil servants, if their work is part of what Allah (swt) obligated upon the Muslims and upon the Bayt Al-Mal such as the Imams of mosques, and the civil servants in the War Department and anything else similar, then taxes are imposed for their sake. With respect to whatever Allah (swt) obligated upon the Bayt Al-Mal alone such as the ones who collect the wealth from the people, then taxes are not imposed for their sake. And as for the recompense for the rulers, Allah (swt) obligated the Muslims to establish the ruler, and so it is obligatory for them to pay what is required to ensure he is free for his duties.

“c”条款的依据是：真主（swt）责成哈里发承担管理穆斯林利益的职责，即用钱财投入到穆斯林所有的利益之中，并为他们所需的一切提供便利。利益是指整个乌玛所使用的事物，例如抽取水源、教育、修建道路以及类似的事务；而“公用设施”则是便利所带来的成果，即人们为满足自身利益所使用的东西，例如旅客的休息场所、公共厕所、治疗病人的医院，以及为礼拜者修建的清真寺。据说“利用”某物即是使用它，因此穆斯林利用清真寺的空间来坐，利用其中的水来净身。所以，伊斯兰教法责成哈里发负责修建道路、抽取水源、兴建学校、清真寺和医院，以及其他类似的事务，因为这些都属于事务管理的一部分；而利益在于获取益处、防止危害，若不提供这些设施，就会导致危害。公用设施是人们用来满足需求的一切事物，缺少它们必然带来危害，而消除危害是哈里发的义务，同样也是穆斯林的义务。伊本·阿拔斯传述：先知ﷺ说：

As for clause: “c”, its evidence is that Allah (swt) obligated the Khalifah to undertake the management of the interests of the Muslims by spending upon whatever interest they have and facilitating anything they need. The interest is what the whole Ummah uses, such as extracting the water, education, fixing the roads, and anything similar, and the utility is from the facilitation, which is what people utilise in order to fulfil their interests, such as a place of rest for travellers/passengers, public toilets, hospitals for the treatment of the ill and building mosques for the worshippers. It is said to utilise something is to use it, and so the Muslim utilises the space of the mosque for sitting and its water for ablution. So the Shari’ah obligated the Khalifah with issues such as building roads, extracting water, building schools, mosques and hospitals and anything else similar, since they are part of the management of the affairs, and because the interest is to attain a benefit and protect against a harm, and not making these available leads to harm. And utilisation is whatever the people utilise to fulfil their needs, and its lack of availability would necessarily bring about harm, and removing the harm is an obligation upon the Khalifah and in the same manner is obligatory upon the Muslims; it is reported from Ibn ‘Abbas who said: The Messenger of Allah (pbuh) said:

.» لا ضَرَرَ وَلا ضِرَارَ «.

.» لا ضَرَرَ وَلا ضِرَارَ «.

“不可加害于人，也不可以害还害”（艾哈迈德以伊本·阿拔斯传述；哈基姆以艾卜·赛义德·胡达里传述并判定为可靠）。他（ﷺ）还说：“谁害人，真主就会以此害他；谁为难人，真主就会为难他。”

“There should be neither harming nor reciprocating harm” (reported by Ahmad from Ibn Abbas and reported and authenticated by Al-Hakim from Abu Sa‘id Al-Khudri), and he said: .» مَنْ ضَارَّ أَضَرَّ اللهُ بِهِ، وَمَنْ شَاقَّ شَقَّ اللهُ عَلَيْهِ «.

“谁伤害他人，真主（SWT）就伤害他；谁使他人遭受困难，真主（SWT）就使他遭受困难。”（艾哈迈德从艾卜·萨尔马处传述，其传述链经宰因（Al-Zayn）认定为可靠；哈基姆也从艾卜·赛義德·胡德里处类似传述并认定其为可靠。）因此，若没有为利益与实用所要求之事作出安排，且没有补偿，则应考虑由此给穆斯林带来的伤害；如果这种安排能够消除该伤害，那么哈里发和穆斯林就有义务确保其得以实施。哈里发负有此义务是显而易见的，因为这属于管理事务的一部分；穆斯林负有此义务，则是出于经文证据的普遍性，因为经文说：

“Whoever harms others, Allah (swt) will harm him; and whoever causes hardship to other Allah (swt) will cause hardship to him.” (reported by Ahmad from Abu Sarmah with a chain that Al- Zayn authenticated, and similarly reported and authenticated by Al- Hakim from abu Sa’id Al-Khudri). Therefore, what would occur from harm upon the Muslims if there was no provision for what the interest and utility necessitated if there was no recompense must be considered, and it would be obligatory upon the Khalifah and the Muslims to ensure it is provided if this provision removed that harm. What made it obligatory upon the Khalifah is clear since it is part of managing the affairs, and what made it obligatory upon the Muslims is the generality of the evidences, since the words:

.» لا ضَرَرَ وَلا ضِرَارَ «.

.» لا ضَرَرَ وَلا ضِرَارَ «.

“不可造成伤害，也不可以伤害来回报伤害”，这些都是普遍性的原则，同样如此：

“There should be neither harming nor reciprocating harm” are general, and in the same way:

. » مَنْ شَ اقَّ «.

. » مَنْ شَ اقَّ «.

“凡使人陷于困难者”这一表述是普遍性的，因此它既涵盖哈里发，也涵盖所有穆斯林。

“whoever causes hardship” is general, therefore, encompasses the Khalifah and also encompasses all of the Muslims.

至于条款“d”，其依据是救助身处危难之人的证据，因为洪水、地震之类的事件都属于这一范畴。至于可能正在挨饿的人，他们属于以下这段圣训的范围：

As for clause: “d”, its evidence is the evidence of saving the one who is in trouble, since issues like floods and earthquakes and the like, fall under this issue. As for those who may be starving they fall under the narration:

.» مَا آمَنَ بِِ مَنْ بَاتَ شَبْعَانَ وَجَارُهُ جَائِعٌ وَهُوَ يعَْلَمُ «.

.» مَا آمَنَ بِِ مَنْ بَاتَ شَبْعَانَ وَجَارُهُ جَائِعٌ وَهُوَ يعَْلَمُ «.

“一个吃饱了上床睡觉，却知道邻居饥饿的人，不是信我的人。”（由Al-Bazzar从Anas处转述，Al-Mundhiri认为其为Hasan）以及这段传述：

“One who goes to bed full while he knows that his neighbour is hungry, does not believe in Me” (reported by Al-Bazzar from Anas and considered Hasan by Al-Mundhiri), and the narration:

. » أَ يََا أَهْلُ عَرْصَةٍ «.

. » أَ يََا أَهْلُ عَرْصَةٍ «.

"谁在某个村落的人群中" （艾哈迈德从伊本·欧麦尔处转述，并经艾哈迈德·沙基尔认证）。因此，根据这些经据的普遍性，国库（伯特·玛尔）和穆斯林都有义务承担此事。

“Whoever from the people of a neighbohood” (reported by Ahmad from Ibn Umar and authenticated by Ahmad Shakir). Therefore, it is obligatory upon the Bayt Al-Mal and the Muslims due to the generality of the evidences.