关于天课是在达到青春期、神志清醒、为自由人、并拥有伊斯兰教法规定的最低限额（尼萨布）的穆斯林身上的义务，穆斯林法学家之间存在共识。我们此前已讨论过表明这一义务的《古兰经》明文和可靠的先知圣训。所有这些经文和圣训必然指向天课是一项义务。这一点世代相传，穆斯林无论在理论还是实践上都普遍记载，是伊斯兰教众所周知的基本教义。凡否认这一义务者，若不是因为新近皈依伊斯兰教且尚无机会学习而情有可原，则即为叛教者，因为这种否认等同于背离伊斯兰教，即是背教。

There is an agreement among Muslim jurists that zakah is obligatory on the Muslim who has reached puberty, who is sane, who is free, and who owns the minimum assigned, nisab, according to the conditions in Shari'ah.1 We have previously discussed the clear texts of the Qur'an and authentic sayings of the Prophet that indicate this obligation. All these texts necessarily imply that zakah is an obligation. This has been inherited by Muslims generation after generation, and is overwhelmingly reported in both theory and application as a well known tenet of Islam. He who denies this obligation, without an excuse of being new in Islam and not having had a chance to study it, is a dis-believer, since such a denial amounts to apostating from Islam.

穆斯林学者也一致认为，天课作为伊斯兰教的一项义务，非穆斯林无需履行，因为它是这一伊斯兰宗教的组成部分，不能要求不信仰伊斯兰教的人去履行。同理，皈依伊斯兰教的人，其此前处于不信仰时期的天课，也不被视为应当补缴。穆斯林法学家引用了伊本·阿拔斯传述、载于两部最可靠的圣训集——布哈里圣训集和穆斯林圣训集中的圣训：

Muslims have also agreed that zakah, as an obligation of Islam, is not required from non-Muslims because it is a part of this religion of Islam and could not be expected of he who does not believe in Islam. By the same token, zakah will not be considered due for the past period of disbelief for a person who converts to Islam. Muslim jurists point to the hadith narrated by Ibn 'Abbas in the two correct books of hadith: Bukhari and Muslim:

真主的使者ﷺ在派遣穆阿兹前往也门时对他说:"你要去的是有经典的民众。你首先要召唤他们作证:除真主外别无应拜之主,穆罕默德是真主的使者ﷺ。如果他们接受了这一点,就告诉他们,真主已经为他们规定了每天每夜五次拜功。如果他们接受了这一点,那么就告诉他们,真主已经为他们规定了天课,从他们中的富人那里征收,并分给他们中的穷人。"2

The messenger of Allah (p) when he sent Mu'adh to Yemen told him: 'You are going to folks who are of the people of the Book. The first thing you call them to should be to testify that there is no god but God and that Muhammad is the Messenger of God. If they accept that, tell them that God has made it obligatory on them to pray five times every day and night. If they accept that then tell them that God has imposed zakah on them, to be taken from the rich among them and given to the poor among them.'2

这句话表明，据al-Nawawi及其他学者所说，伊斯兰教中的一切义务都只在信仰的确证（作证）之后才产生。这一点是普遍公认的。3

This saying indicates, according to al Nawawi and others, that all obligations in Islam come only after the declaration of faith. That much is universally agreed upon.3

"而且因为天课是伊斯兰教的支柱之一，"法学家们说，"所以不向非信徒征收。"在这一点上，它与拜功和斋戒相似。还有另一个原因可以解释非信徒为何免交天课，这是沙菲仪学派的谢拉齐（al Shirazi）提出、纳瓦维（at Nawawi）认可的。两人都主张，天课是一项非信徒不受其约束的义务，因为他们一开始就没有接受它。4

"And because zakah is one of the pillars of Islam," said the jurists, "it is not required from a disbeliever," In that sense, it is similar to prayer and fasting. There is another reason for the exemption of disbelievers from payment of zakah, mentioned by al Shirazi and approved by at Nawawi of the Shafi'ites. They both contend that zakah is an obligation that is not binding on disbelievers because they did not accept it to start with,4

无论他们是来自战争之民还是盟约之民。因此，只要仍是非信徒，非信徒便没有义务缴纳天课；若他皈依伊斯兰，则不应要求其追缴非信徒期间所欠的任何过去天课。5

be they from the people of war or the people of pledge. Consequently, a disbeliever is not obligated to pay it while he remains a disbeliever, and if he converts to Islam, should not be asked for any past dues of zakah for the period of disbelief.5

不仅非穆斯林不需缴纳天课，而且他们的天课作为一种功修也是不被接受的，因为其被接受的前提是信仰伊斯兰教。真主说："我将转向他们所做的任何善功，并使其成为四散飞扬的尘埃。"但应当补充的是，善功能减轻后世的刑罚，正如刑罚有轻重之别，享受也有高低之分。

Not only is zakah not required from non-Muslims, it is also not acceptable from them as a form of worship, since the prerequisite for its acceptance is the declaration of faith in Islam. God says: "We shall turn to whatever deeds they do (in their lives) and We shall make such deed floating dust scattered about."6 But it should be added that good deeds reduce the severity of punishment in the hereafter, since punishment has degrees just as enjoyment has degrees.

这些规定适用于生来即是非信徒的人。至于由伊斯兰教叛离回到不信道的人，如果天课在他仍是穆斯林时已经到期，则天课不予免除。

All this applies to the born disbeliever. As for he who turns back from Islam to disbelief, zakah shall not be waived if it had already become due while he was Muslim.

天课是穆斯林的一项直接责任，背弃信仰而叛教并不能免除这一责任，正如经济上的义务和应付的罚款也不能被免除。这是沙斐仪学派的观点，与艾布·哈尼法的观点相悖。5

Zakah is a direct responsibility on Muslims and tampering with one's faith by apostating does not waive this responsibility, just as financial responsibilities and due fines may not be waived. This is the Shafiite opinion, which contradicts Abu Hanifah.5

关于叛教期间的天课是否应当缴纳，沙斐仪派的法学家之间存在分歧。有人认为，该期间的天课仍应缴纳。我同意他们的看法，因为天课是贫困者和其他应受天课者的权利，不应因叛教而被免除。这与应付的罚金和财务义务相类似。

As for zakah due on the period of apostatehood, Shafiite jurists have differences among themselves. Some say zakah is due for that period. I agree with them, since it is a right of the poor and other deservants and should not be waived by apostatehood. It is similar to due fines and financial responsibilities.

当我们考虑到伊斯兰为有经典的民众（Ahl al-Kitab）和其他非穆斯林提供了诸多保障，以真主的盟约和其使者的盟约，保障他们在伊斯兰国家中的生命、财产和自由，并使他们与穆斯林享有同样的权利和义务时，一个问题可能会浮现在我们心中：既然天课是一项社会义务和财务责任，其收益用于帮助国家中经济困难和贫穷的公民，那么伊斯兰为何在生活于伊斯兰国家之下的穆斯林与非穆斯林少数群体之间，在天课问题上做出了区别对待？

A question may occur to us when we consider that Islam has made bountiful provisions for the people of the Book and other non-Muslims, providing them with the pledge of God and the pledge of his Messenger that their lives, properties, and liberties be protected under the Islamic state and that they have the same rights and obligations as Muslims. So why then did Islam make the difference with respect to zakah between Muslims and non-Muslims minorities that live under the Islamic state, despite the fact that zakah is a social obligation and a financial due, whose proceeds help the economically weak and needy citizens of the state?

要回答这个问题,我们应当指出两点考虑。第一点考虑是:天课是一项社会义务,是贫困者和穷苦者所应得的一项明确权利,是真主所规定的一项财政义务,应从社会中的富人那里征收,并交付给社会中的穷人,以履行兄弟情谊的权利、社会的权利以及真主的权利。

To answer this question, we should point to two considerations. The first consideration is that zakah is a social duty, a defined right of the needy and destitute, a financial tax obligated by God to be taken from the wealthy in the nation and rendered to its poor in fulfillment of the right of brotherhood, the right of society, and the right of God.

第二个考虑是，天课在伊斯兰教中是一种崇拜行为，也是伊斯兰教所建立的五大支柱之一。由此，天课与作证信仰、谨守拜功、斋戒莱麦丹月、朝觐天房相似。

The second consideration is that zakah is a form of worship in Islam and one of the five pillars on which Islam is established. In this way, zakah is similar to the declaration of faith, establishment of prayers, fasting during the month of Ramadan, and pilgrimage to Makkah.

我们在前面的章节中已经说明，古兰经中有数十节经文将天课与拜功相提并论。另有一些经文则将天课与悔改脱离以物配主的信仰联系在一起。而拜功的建立是成为穆斯林的标志，也是配得穆斯林兄弟情谊的标志。

We have shown in previous pages that zakah is associated with prayers in tens of verses in the Qur'an. In other verses it is related to repentance from the belief in partnerships with God. Knowing that establishment of prayers is the symbol of becoming Muslim and deserving the brotherhood of other Muslims.

此外,天课的部分收入还应用于支持伊斯兰教、弘扬其旗帜,以及维护其使命和国家的整体利益。这一部分即所谓的"为了真主之道"。另一部分用于安抚人心,使其归信伊斯兰教并坚定地走在其道路上。伊斯兰教的公正、它在对待非穆斯林时的敏感与体谅,以及对他们信仰的尊重,都决定了不应强迫非穆斯林缴纳这项具有明确宗教性质的义务。因为天课是伊斯兰教的重要标志之一,是其四大主要功修之一,也是其五大支柱之一。

Additionally, some of the proceeds of zakah shall be spent for the support of Islam, for raising high its banner, and. for the general interests of its message and state. This is the part known as "for the sake of God." Another portion is spent on reconciling hearts with Islam and establishing them on its path. The justice of Islam, its sensitivity in dealing with non-Muslims, and its respect of their beliefs precludes obligating them to pay a due that has clear religious character to the extent that it is one of the major symbols of Islam, one of its four principal forms of worship, and one of its five tenets.

在确定天课在宗教上并不要求非穆斯林缴纳（因为它是一种敬拜）之后，便产生了这样一个问题：是否允许从富有的非穆斯林那里，以常规税收的形式征收相当于天课的数额，用以交给穷人？

After settling that zakah is not required religiously from non-Muslims because it is a form of worship, the question arises: Is it permissible to take an amount equal to zakah in the form of a regular tax from wealthy non-Muslims to be rendered to the poor?

因此，对穆斯林而言，所缴纳的款项既是一种义务，也是一种功修；而对非穆斯林而言，则只是一种普通的税收。如此安排，我们便避免了对同一国家的公民加以区别对待：不会因对穆斯林施加一种非穆斯林无对应的经济负担，也不会因对穆斯林与非穆斯林适用不同规则而产生固有的技术与行政困难。

Hence for Muslims what is paid is an obligation and a form of worship while for non-Muslims it is a simple tax. By so doing we avoid differentiating between citizens of the same state by imposing a financial burden on Muslims that has no equivalent on non-Muslims, and creating technical and administrative difficulties inherent in applying different rules on Muslims and non-Muslims.

这是一个新问题，需要有能力的穆斯林法学家进行集体的专业努力（ijtihad）。但在此之前，我认为没有理由不提出自己基于研究和对该问题理解的观点，相信这种个人的努力可以为健全的集体ijtihad开辟道路。如果这一观点是正确的，那么唯有真主值得赞颂；如果它是错误的，那么过错在我。经过研究，我的看法是：如果有关当局作出此决定，那么没有理由不可以向立约之民征收一种相当于天课的税收。以下几点将进一步阐明这一论断。

This is a new matter which needs collective ijtihad of capable Muslim jurists.8 But until this is achieved, I find no reason why I should not put forward my opinion based on my research and my understanding of the subject, believing that such individual exertion of effort could open the way for a sound collective Ijtihad. If this opinion is correct, God alone deserves praise and if it is wrong it is I who should be blamed. What appears to me after research is that there is no reason why an equivalent to zakah should not be taken from the people of the pledge in the form of a tax if it is so decided by the proper authorities. The following points elaborate upon this assertion.

1. 当穆斯林法学家表示非穆斯林不需缴纳天课时，他们所指的是一种宗教层面的责任，这种责任与来世的赏罚相关。然而，这并不妨碍有权的当局依据立法者所认定的公共需要，将其确立为一项政治层面的义务。

1. When Muslim jurists state that zakah is not required from non-Muslims, they are speaking of the religious kind of requirement which is related to reward and punishment in the hereafter. There is nothing, however, that prevents its establishment as a political requirement by the proper authorities, based on public need as perceived by legislators.

2. 法学家们不要求非穆斯林缴纳天课的理由是，天课是非穆斯林并未承诺履行的义务。⁹这意味着，如果非穆斯林接受了这项义务，那么就没有理由不让它成为其应尽的义务。

2. The reason jurists give for not obligating non-Muslims to pay zakah is that it is a duty to which non-Muslims did not commit themselves.9 This means that if non- Muslims accept such a duty there is no reason why it may not become mandatory.