《古兰经》并没有给出应纳天课财产的定义，也没有规定天课的比例。这些细节要由圣训来补充，通过先知的示范或训示，阐明《古兰经》的总体命令，并把《古兰经》的理论原则转化为人类生活中的现实。先知（ﷺ）被委以这一责任，他最了解主在圣典中所命定的事。主说："我把教训降示于你，以便你为世人阐明降给他们的经典，使他们深思。"[1] 不过应当认识到，《古兰经》确实提到了几类应纳天课的财产，例如：（1）金和银，经文说："那些囤积金银而不将其施之于主之道的人，你应当以严厉的刑罚向他们报喜。"[2]（2）

The Qur'an does not give the definition of zakatable wealth nor does it provide the required percentages in zakah. It is left to Sunnah to give, by example or by directives, details of the general Qur'anic command and to convert the theoretical axioms of the Qur'an into a living reality in human life. The Prophet (p) was assigned this responsibility and he is the one who knows most about what God ordains in His Holy Book. God says, "And we have sent down unto thee the message that thou mayest explain clearly to people what is sent for them and that they may give thought."1 It must be realized, however, that the Qur'an mentions a few kinds of zakatable assets, such as (1) gold and silver, in the verse "and there are those who hoard gold and silver and spend it not in the way of God. Announce unto them a most grevious penalty."2 (2)

“农作物和果实”，指经文所说的：“你们可以在它结果的时候吃它的果实，但在收割的那天要缴纳应尽的义务。”3（3）贸易和其他商业活动的收益，指经文所说的：“信道的人哪！你们应当从自己所获得的美物中施舍。”4（4）从地下开采出来的物产，指经文所说的：“我为你们从地中所生产的物产。”5

crops and fruits that are refered to in "Eat of their fruit in their season, but render the dues that are proper on the day that the harvest is gathered,"3 (3) earnings of trade and other business enterprises, refered to in the verse, "0 ye who believe, give of the good things which ye have earned,"4 and (4) what is drawn from beneath the earth, "And of that which we have produced for you from the earth,"5

除此之外,《古兰经》中泛指天课(Zakah),并以复数形式提到"amwal"(财产或财富),例如经文说:"你从他们的财产中取出天课,借此你净化并洁净他们。"以及"他们的财产中,有乞求者和受剥夺者的应得份。"7

Except for these items, the Qur'an mentions zakah in general and the word amwal [assets or wealth] in its plural form, such as in the verse, "Out of their wealths take sadaqah so by it you purify and sanctify them,"6 and "In their wealths and properties is the right of the poor, he who asks, and he who is deprived."7

"阿穆瓦勒"（amwal）一词在《古兰经》中出现，意为财富、财产、货物、所有物，它是"马勒"（mal）的复数形式。在《古兰经》启示时期的阿拉伯人心目中，"马勒"指人们喜欢获取和拥有的一切事物，例如骆驼、牛、羊、土地、棕榈园、黄金和白银。《盖慕斯》（al Qamus）和《阿拉伯语言大辞典》（Lisan al Arab）等阿拉伯语词典将"马勒"定义为人所拥有的一切事物。它们也指出，贝都因人更多用这个词指称他们的牲畜，城市居民则更多用它指称黄金和白银，但二者都属于"马勒"。伊本·艾西尔（Ibn al 'Athir）说，"马勒"的本义指已拥有的黄金和白银，后来被泛化，用来涵盖一切可以获取和拥有的物质财产。

The word amwal [meaning: wealth, property, goods, possessions] that is mentioned in the Qur'an is the plural of the word mal. Ma1 meant in the minds of Arabs at the time of the Qur'anic revelation all things that people like to acquire and own, including, for example, camels, cows, sheep, land, palm orchards, gold, and silver, Arabic dictionaries such as al Qamus and Lisan al Arab9 defined the word mal as all things one owns, knowing that bedouins use the word more in reference to their livestock and urban dwellers us it in reference to gold and silver, despite the fact that all are mal. Ibn al 'Athir says the original meaning of the word mal refers to owned gold and silver, and was then generalized to include all material things that are obtained and owned.

法学家对伊斯兰教法中“马尔”(mal)一词的含义有几种不同的看法。哈乃斐学派的法学家认为，“马尔”是人所占有并通常用于使用的一切事物，因此，某物要成为“马尔”，须具备两个条件：可以被占有，以及通常可以被使用。由此，“马尔”包括一切被拥有之物，如土地、牲畜、家具、器具和货币。至于那些并未被实际占有或通常不被使用的事物，只要有被获取和使用的可能，便被视为“马尔”，例如海中的鱼、天空中飞翔的鸟，或荒野中可供利用的野生动物，这些都是合法之物。无法被占有的事物，即使对人有用，也不被视为“马尔”，例如阳光和热量。同理，通常不可使用、但可以被获取的事物，如一把泥土、一滴水、一只蜜蜂或一粒米，也不是“马尔”。 这一定义意味着，“马尔”必须是有形的实物，因为无形之物无法被占有。因此，服务不是“马尔”，例如居住在房屋中、乘坐汽车或穿着衣物，因为这些都无法被占有。同样，监护权、保管权等权利也不是“马尔”。

Jurists express several opinions on the meaning of the word mal in Shari'ah. Hanafite jurists say mal is everything that a person acquires and usually uses, so there are two conditions for anything to be mal: The possibility of acquiring it, and the possibility of using it in general. Consequently mal includes all that is owned--land, animals, furniture, equipment, and money. As for things that are not actually acquired or usually used, if there exists a possibility of obtaining and using them, then they are considered mal, such as lawful things like fish in the sea, birds flying in the sky or wild usable animals in the wilderness. Things that cannot be acquired are not considered mal even though they may be useful, such as sunlight and heat. By the same token, things that are usually not usable but can be obtained, such as a handful of soil, a drop of water, one bee, or one grain of rice are not mal. This definition implies that mal must be a material thing, because non-material things cannot be obtained. Consequently, services are not mal, such as inhabiting a house, riding car, or wearing a garment, because these are not acquirable. Similarly, rights , like custodianship and guardianship rights are also not mal.

沙斐仪派、马立克派和罕百里派的法学家认为，服务属于财产（mal）。按照他们的观点，可获取性不是条件；条件在于财产来源是否可以获得。由于汽车可以实际占有，其使用价值被视为财产。人造法学者则认为，使用价值以及著作权、专利等权利都属于财产（amwal）。这意味着人造法中的财产概念比法学家所理解的范围更广。 我的看法是，哈乃斐派的定义似乎更接近词典中给出的词义，也更符合天课经文的运用，因为可以缴纳天课的是有形资产，而非服务。天课不能从使用价值中征收后分配给应得者。伊本·努贾伊姆在《海洋》（al Bahr）中指出，财产是可以获取并储存、以备需要时使用的东西，这只能适用于有形之物，不包括使用价值。《启示大全》（Kashf al Kabir）的作者说，天课只能通过给予受领者一件有价值的有形之物来完成。因此，如果允许一位贫困者免费居住在天课缴纳者的房屋中，这并不能履行缴纳天课的义务，因为这种使用价值不是可以占有的有形之物。伊本·努贾伊姆接着说："这是一种观点。另一种观点认为，使用价值也是财产。但是当'财产'一词不加任何限定地使用时，它仅指有形的获取之物。" 就本书而言，财产指有形之物，天课正是适用于此。

如果我们同意所有可获取和拥有的财物都是马尔（mal），那么天课是否应当缴纳于各种马尔之上，无论其数量多少，也无论主人对其需求有多迫切？主人自住的房屋是马尔，所穿的衣物、所用的书籍，以及靠双手谋生的工匠所用的工具，也都是马尔。这些是否都需要缴纳天课？一个只拥有两峰母驼或几只羊的贝都因人，若靠这些牲畜维持基本的食物，这些牲畜是否应当课税？再如一个农夫，其收成仅够家人口粮；或一个商人，有货物和现金，却同时负债累累，超过其商业资产，这些人的财产是否都应课税？伊斯兰的公正与沙里亚的宽容，不会允许这些人承受使其生活陷入巨大困难与不安的负担。因此，有必要界定可课税财产的条件，详见以下各节。

If we agree that all obtainable and owned materials are mal, is zakah required on all kinds of mal, no matter how little it may be or how much the owner is in need of it? A house inhabited by the owner is a mal, as are clothes worn and books used and tools of professionals who work with their hands. Is zakah required on all these ? Is a bedouin who owns only two she-camels or a few sheep, from which he derives his essential food, zakatable. How about a peasant whose crop is only a small quantity that can barely satisfy the food needs for his household, or a businessman who has inventory and cash funds, but at the same time is overridden by debts that are in excess of his business assets? Are all these zakatable? Justice in Islam and easiness in Shari'ah would not allow such people to be burdened by what brings great difficulty and uneasiness into their lives. Consequently, it is important to define the conditions of zakatable assets as in the following sections:

一切财产归根结底都属于真主。祂是财产的创造者，也是赐予人类以维持生计的那一位。《古兰经》屡次提及这一终极事实：一方面将财产归于真主，例如："你们当从真主赐予你们的财产中施舍给他们"，以及"信道的人啊！你们当从我所赐给你们的给养中施舍"，并提到"那些吝啬于真主以恩惠赐予他们之物的人"。另一方面，《古兰经》也指出，人类对于自己所拥有的财产，只是代理人或托管者，例如经文说："你们当从祂使你们作为其代治者的给养中施舍。"真主虽是真正的所有者，却赐予祂的仆人以支配所赐恩惠的权力，并让他们对所掌管之物负责、接受问责。这好比父亲把自己的一部分财产交给孩子，使孩子体验独立，并借此考验他或她。因此，《古兰经》提到归属于人的财产（amwal）也就不足为奇了："信道的人啊！你们的财产和子女，不要使你们忘记真主。"

All mal in the ultimate analysis belongs to God. He is the creator of it, He is the one who gives it for human sustenance. Qur'an repeatedly refers to this final reality, either by attributing mal to God, such as in "And give them out of the wealth of God that He has given,"12 and "0 ye who believe, spend out of the bounty We have provided for you"13 and refers to "those who covetuously withhold of the gifts which God has given them of His grace."l4 Qur'an also refers to humans as only vicegerents or agents with regard to the wealth they own, such as in the verse, "And spend out of the sustenance whereof He has made you vicegerent."15 God, although He is the true owner, honors His servants with the privilage of authority over the bounties He bestows on them, and holds them responsible and accountable for what they control. It is like when a father gives his child some of his property in order to make the child experience his or her independence and test him or her with that. It is no surprise, therefore, that Qur'an mentions wealth (amwal) as attributed to people: "0 ye who believe, let not your riches. .

. . 16 "你们的财富和子女，只是一种考验。" 17 "他以为自己的财富能使他永存。" 18 "他所积累的一切财富和所获的利益，都无益于他。" 19 "他们的财产中，有应得的权利属于乞求者和受阻者。"20

. ."16 "Your riches and your children are only a trial,"17 "thinking that his wealth would make him last forever,"18 "No profit to him from all his wealth and all his gains,"19 "And in their wealth there is a right of the needy, he who asks, and he who is deprived,"20

"从他们的财产中取出天课（施舍）"21 "不要让他们的财富和子女使你惊叹。"22

"Out of their wealth take sadaqah,"21 "Let not their wealth nor their sons dazzle thee,"22

然后把他们的财产交还给他们，{"你们不要用虚妄的方式在彼此之间吞噬财产"}，等等。 Note on the translation: the Qur'an verses are rendered as their meaning in Chinese, with the reference numbers kept as in the original text.

and "Then release their wealth to them,"23 "Eat not up your wealth among yourselves in vanities,"24 etc.

真主以极高的尊荣对待人类，有时用“向人借贷”的说法来称呼那些财产，尽管这些财产实际上是真主赐予祂仆人的。真主说：“谁肯把美好的借贷借给真主？真主要为他加倍偿还，并给他丰厚的报酬。”

私有财产是真主赐予的一大恩典。它是自由的成果之一，也是人性本身的成果之一。动物不拥有财产，只有人类才拥有。所有权给人以权威和力量的感觉，满足了人的占有欲。完整的所有权使人能够获取所拥有之物的利益，也能使资产得以增值。人们应当认识到真主的恩典。缴纳天课，是对真主的感恩，也是对其恩典的承认。

Private ownership is a great bounty from God. It is one of the fruits of freedom and of humanity itself. Animals do not own; humans do. Ownership gives the feeling of authority and power and satisfies the acquisitive desire. Complete ownership enables people to extract benefits of owned materials, as well as putting assets to growth. The grace from God should be recognized by people. The payment of zakah is an expression of thankfulness to God and recognition of his bounty.

这一条件有两个主要理由。第一，《古兰经》和逊奈中将财产和财富归属于人，这意味着应纳天课者必须拥有这些财产。这种一般意义上的所有权，要求是一种排他性的占有。第二，天课的履行要求受施者，如贫穷者和困乏者，成为所给予之物的所有者。如果缴纳天课者对自己所缴纳的财物不享有完整的所有权，受施者就不可能成为其所有者。

This condition is justified by two major points. Firstly, the fact that assets and wealth are attributed to people in Qur'an and Sunnah implies that zakatable individuals must have owned these assets. This general form of ownership requires owning in an exclusive manner. Secondly, the performance of zakah requires that the recipients such as the poor and destitute, should become owners of what is given them. They cannot be made owners if the zakah payers do not have complete right of ownership on what they are paying.

这一条件意味着，没有特定个人作为所有者的财产不应缴纳天课，例如国家从税收、天课及其他来源征集的收入。这些财产不需要缴纳天课，因为它们不归个人所有，其权利属于整个社会，包括穷人和贫困者。此外，政府是征收天课的机构，它没有理由向自己征收。学者们曾说："国家财产，如非战而得的战利品（fai'）或政府在与敌人合法作战中获得的战利品份额（ghanimah），都不应缴纳天课，因为这些收入属于全体穆斯林，并用于他们的利益。"36 总的来说，所有公有财产都不需缴纳天课。

This condition Implies that assets that do not have a specific person as owner should be unzakatable, such as the state's revenue collected from taxes, zakah, and other sources. These are not zakatable because they are not owned by a person and the right to them belongs to the whole society, including the poor and needy. Additionally, the government is the agency that collects zakah and there is no reason that it should collect from itself. Scholars have said, "There should be no zakah on state resources like fai' [taken from enemies without fighting] or on the government's share of ghanimah [gained as a result of lawful war with enemies] because these revenues belong to all Muslims and are spent for their benefits."36 In general, all publicly owned property is not zakatable.

对于为公众设立的信托财产，例如为穷人、清真寺、孤儿、学校、为主道而战的人等所设的财产，不需缴纳天课。另一方面，私人信托财产，即为某个人或某一群受益人而保留的财产，例如为子女设立的信托，则需缴纳天课，因为这些财产的私有权已转移，为子女的利益而存在，尽管在一段时间内他们自己不能处置这些财产。37 这类财产更接近私有之物，而非公共信托，因为私有权最重要的要素是财产利益的专属性，而这一特征恰恰存在于私人信托之中。然而，一些法学家认为，无论是公共信托还是私人信托，都应缴纳天课。伊本·鲁世德说："对为穷人受益而设的公共信托征收天课似乎毫无意义，原因有两点。其一，其所有权并不完整；其二，这类财产本身不需缴纳天课，而是天课的接受者。"38

Property put in public trust for, say, the poor, mosques, orphans, schools, fighters for the sake of God, etc., are not zakatable. On the other hand, property of private trusts that are withheld for the benefit of an individual or a group of beneficiaries, such as children's trusts, are zakatable, since the right of private ownership is transferred on these properties to the benefit of the children, although they cannot, for some time, dispose of the property themselves.37 This is more similar to privately owned things than to public trusts, since the most important element of private ownership is the exclusivity of benefit of the property and this feature exists in private trusts. Some jurists, however, consider zakah obligated on all trusts, public and private. Ibn Rushd says, "it seems that imposing zakah on public trusts designated for the benefit of the indigent is meaningless, for two reasons. One, their ownership is incomplete, and two, they are not zakatable but rather recipients of zakah."38

这一条件将通过非法手段获得的财产排除在天课应缴范围之外，这类手段包括盗窃、伪造、贿赂、高利贷、垄断和欺诈。这可能涵盖专制统治者的大部分财富、放高利贷的金融家、窃贼等人的财产。这些人实际上并不拥有他们手中的赃物，即便他们可能已将其与通过合法途径获得的财产混在一起。学者们认为，不义之财不需缴纳天课，因为所有此类财产都必须归还给其真正的所有者（若已知晓），或归还给其继承人；若无法归还，则应交给穷人和贫困者。仅将这类财产中的一小部分作为天课施舍出去是不够的。39 那段确凿的圣训已说明了一切："真主不接受用赃物所做的沙德各"。40

This condition excludes from zakatability wealth acquired by unlawful means, such as theft, counterfeiting, bribery, interest, monopoly or cheating. This may include the most part of the wealth of autocratic rulers, interest financiers, thieves, etc. Such individuals do not indeed own the stolen properties which are in their hands, although they might have mixed them with property obtained by lawful means. Scholars declare that evil wealth is not zakatable because all such wealth must be returned to its true owner if known, or to his or her heirs, and if not, then to the poor and needy. It is not sufficient that only a small part of such assets is given out as zakah.39 The authentic saying speaks for itself: "God does not accept sadaqah from stolen property."40

法学家以这类财富不可征收天课为由，理由是它并不属于实际掌控它的人。因此，后者无权支付天课，也无权作出任何其他处置，只能将其归还给合法的所有者。41 由此可见，若一个人的获利方式是非法的，那么即便他掌控着巨额财富，在伊斯兰教法中也不被视为富人。一些哈乃斐学派的法学家，包括萨拉赫西在内，甚至主张可以把施舍给暴君，理由是他们实际上是穷人，尽管他们非法支配着整个国家的财富。42 这些大胆的见解在我们看来意味着：非法获得的财富不能被拥有，也不能转移给继承人或任何其他接受者。43 另一方面，单纯地把施舍给这类压迫者是不可接受的，因为尽管他们在法律上是穷人，但他们用自己的财产压迫民众，并用于其他邪恶的目的。原则是：即便是穷人，如果已知他将这笔收入用于违抗真主的事情，也不应给予他天课。44

Jurists justify the unzakatable of such wealth by the fact that it is not owned by those who have actual control. Therefore, the latter has no authority to pay zakah or to make any other disposal except rendering it to the lawful owner.41 Thus a person whose methods of gain are unlawful is not considered rich in Shari'ah even though ha might control huge wealth. Some Hanafite jurists, including al Sarakhsi, go to the extent of permitting giving charity to dictators on the grounds that they are in fact poor, although they unlawfully dispose of the riches of the whole country.42 Such bold opinions mean to us that unlawfully acquired wealth cannot be owned or transferred to heirs or any other recipient.43 On the other hand, giving charity, per se, to such oppressors is not acceptable because, although they are legally poor, they use their holdings to oppress people and for other evil purposes. The rule is that even a poor person should not be given zakah if it is known that he uses such income for disobedience of God.44

另一个由此条件引出的推论，涉及债务的天课：谁应当支付这种天课，是债权人、债务人，还是双方？没有任何一位学者会认为双方都要支付。

Another implication, of this condition relates to zakah on debts. Who should pay such zakah, the creditor, the debtor, or both? None of the jurists would say both.

'Ikrimah和'Ata认为，债务既不应纳天课，理由是：债务人并不拥有该财产，而债权人也无法control支配它。[45] 伊本·哈兹姆转述自众信之母'A'ishah的话："债务不应征收天课。"这意味着债务双方都不应纳天课。伊本·哈兹姆及其Zahiri学派的同道以此观点为依据，认为债务人与债权人对该财产的所有权都不完整：债务人虽使用所借之物，却并不拥有它；债权人对债务无控制权，也无法从中获益。《al-Amwal》的作者将以下观点归于al-Nakha'i："无故拖延的债务，由债务人缴纳天课。"[46] 这一观点违反了所有权完整的条件，而这一条件几乎为所有法学家一致认可。

'Ikramh and 'Ata are reported to be of the opinion that both are not zakatable, on the basis that the debtor does not own it while the creditor does not have control of it.45 Ibn Hazm reports from 'Aishah, the Mother of the Faithful, "There should be no zakah on debts," This means that both parties are not zakatable. Ibn Hazm and his Zahiri colleagues support this opinion on the grounds that the right of ownership of each of the debtor and the creditor is incomplete. The debtor does not own borrowed property although he makes use of it, while the creditor does not have control over the debt and does not extract benefit from it. The author of al Amwal attributes to al Nakha'i that "unreasonably delayed debts are zakatable by debtors."46 This opinion is a violation of the condition of completeness of ownership which is almost unanimous among all jurists.

大多数自圣门弟子时代以来的法学家将债务分为两类。一类是债权人希望收回的债务，即债务人有偿还能力的债务。这类债务每年都需缴纳天课，如同处于掌控之中的财产。阿布·欧拜德记载，这一观点出自圣门弟子欧麦尔、奥斯曼、伊本·欧麦尔和哲比尔，以及再传弟子哲比尔·本·载德、穆贾希德、易卜拉欣和迈蒙·本·麦合兰。47 第二类是有疑问的债务或呆账，即债务人无力偿还或否认欠债的债务。关于这类债务的天课，有三种观点：(甲)债权人在日后收回债款时，必须补缴此前所有年份的天课。这是圣门弟子阿里和伊本·阿拔斯的观点。(乙)债权人在收到债款时，只需缴纳最近一年的天课。这是哈桑和欧麦尔·本·阿卜杜·阿齐兹的观点，马立克对所有债务也持此见。48 (丙)债权人完全不必缴纳天课，债款收回后则重新开始计算一个新的可征收天课的年份。这是艾布·哈尼法及其两位弟子的观点。49 阿布·欧拜德选择的观点是：若债权人希望收回债款，则应像计算流动资产一样为其缴纳天课，这与欧麦尔、奥斯曼、哲比尔和伊本·欧麦尔的主张一致。不过，阿布·欧拜德谨慎地允许推迟缴纳天课，直至收回债款，但条件是必须完整补缴此前所有年份的天课。至于有疑问的债务和呆账，阿布·欧拜德选择阿里和伊本·阿拔斯的观点，即债权人在收回债款时，须补缴此前所有年份的天课。他论证说，既然债务的所有权不会因债务存疑而失效，那么真主的权利也应当依然存在。 50 我同意阿布·乌拜德在第一种情况上的观点，但在可疑债务和死账的情况上，我与他的看法不同。因为在这类债务上，所有权并不完整，债权人既无希望从中获益，也无法处置该债务。51 这也是艾布·哈尼法及其两位弟子的论点。

The majority of jurists since the era of the Companions distinguishes between two kinds of debts. One is a debt whose creditors hope to receive it back, meaning debts on parties who are capable of payment. zakah is obligated on this category of debts yearly, as if they were property under control. Abu 'Ubaid reports this opinion from the Companions 'Umar, 'Uthman, Ibn 'Umar, and Jabir, and from the Followers Jabir bin Zaid, Mujahid, Ibrahim, and Maymun bin Mahran.47 Second, doubtful or dead debts, which are debts on individuals who are incapable of repayment or are denied by debtors, There are three views about zakah on these debts, (a) the creditor must pay zakah for all past years upon receiving the debt back if ever. This is the opinion of the Companions 'Ali and Ibn 'Abbas, (b) the creditor, on receipt of the debt must pay zakah for only the last year. This is the view of al Hasan, and 'Umar bin 'Abd al 'Aziz. It is also the view of Malik on all debts,48 and (c) the creditor does not owe any zakah whatsoever and the debt when paid back starts a new year of zakatability, which is the view of Abu Hanifah and his two disciples.49 Abu 'Ubaid selects the opinion that if the creditor hopes to got back the debt, it should be zakated as if the debt was part of the current assets, in accordance with 'Umar, 'Uthman, Jabir, and Ibn 'Umar. However, Abu 'Ubaid cautiously allows deferring the payment of zakah until the receipt of the amount of the debt, provided that zakah is paid strictly for all preceeding years. As for doubtful and dead debts, Abu 'Ubaid selects the opinion of 'Ali and Ibn 'Abbas, payment of zakah by the creditor for all past years upon receiving the amount of the debt back. He argues that since the right of ownership on the debt is not annuled by the doubtfulness, then the right of God should also remain.50 I agree with Abu 'Ubaid on the first case, but I differ with him on the case of doubtful and dead debts, because the right of ownership on such debts is not complete, since the creditor has no hope of extracting benefit and of disposing of the debt.51 This is also the argument of Abu Hanifah and his two disciples.

一个在当前常见的问题是：政府、雇主或任何独立机构所保留的退休储蓄和津贴，在员工退休或离职之前，员工无法直接支配这些款项。这类款项是否应当缴纳天课，取决于它们能否被认定为员工完全拥有的财产，即员工能否随意处置这些款项。

A common question arises at this time about the retirement savings and grants that are retained by governments, employers, or any independent agency without giving the employee direct access to the fund, except upon retirement or termination of employment. The zakatability of such funds is determined by whether they can be defined as completely owned by the employees. Can they dispose of them at will or not?

这些资金是员工的权利，还是仅仅是将来退休时才确定金额和领取资格的恩赐？如果它们纯粹是赠予或礼物，那么只有在员工收到时才归其所有。但如果它们属于员工可以获取并随意支配的财产，那么就应当视同债务，其债务人有能力且愿意偿还，即每年都应缴纳天课，只要达到天课的起征标准，这一点稍后将予以讨论。53

Are these funds the right of the employees or mere grants whose amounts and eligibility requirements will be determined at the time of retirement? If they are purely grants or gifts, they accrue only to the employee at the time of receipt. But if they are part of what the employee has access to and may dispose of at will, then they should be treated like debts whose debtors are capable and ready to pay, i.e. they are zakatable every year, once they reach the minimum for zakatability, as will be discussed later.53

第二个使财产可被课天课的条件是：财产必须是实际在增长，或具有增长的潜力。增长指的是能为所有者带来利润和益处的事物。或者，该资产本身应是增长的结果，即盈余或新近获得的收入。穆斯林法学家已对此作出清晰而具体的界定。从语言上讲，"增长"指任何盈余。在伊斯兰教法中，增长有两层含义：实际增长和潜在增长。实际增长是指因畜牧或经营等原因而产生的增加。潜在增长是指如果将资产用于适当的用途，它就能够增值。这意味着该资产可供潜在使用。54

The second condition for zakatability is that wealth must either be actually growing or have the potential for growth. Growth means something that provides the owner with profit and benefit. Or the asset itself should be the result of growth, being surplus or a newly accrued item. "This has been established by Muslim jurists in a clear and specific manner. Linguistically, "growth" is any surplus. In Shari'ah, growth has two meanings, actual and potential growth. Actual growth is the increase by Genetic or business reasons. Potential growth is when the asset can increase if it is used properly for that purpose. This implies the availability of the asset for potential use.54

伊本·al-胡玛姆写道："天课之所以被立法，是为了帮助和纾解穷人，同时又不使富人陷入贫困，其做法是让富人从其盈余中缴纳，取其丰裕中的一小部分。若对本身不增长的财富征收天课，便违背了这一宗旨，因为天课是年复一年地缴纳的，而且还要在生活开支之外支付。"55 这一增长条件与真主的使者（愿主福安之）所说的"施舍永不使财富减少"56 相符，因为从增长的财富中以小部分缴纳天课，并不会使财富减少。然而，重要的是资产的增长潜力，而非实际的增长，因为实际增长很难衡量，且会因计量方法不同而有所差异。

Ibn al Humam writes, "zakah is legislated to help and relieve the poor without impoverishing the rich, by having the rich pay from their surplus, taking a little from the plenty. Imposing zakah on wealth that does not, be definition, grow, reverses this purpose, since zakah is paid year after year, in addition to living expenses."55 This condition of growth applies the saying of the Messenger of God (p) "Wealth never decreases as a result of sadaqah,"56 since the payment of a small fraction as zakah out of growing wealth does not make the wealth decline. What is important, however, is the growth potential of the assets and not actual growth, because actual growth can hardly be measured and is subject to differences in measurement.

根据《Al-Mughni》的作者引用《Al-Bada'i'》所述，"zakah"这一名称本身所含的"增长"或"增加"之义，只有在可增长的财产上才能实现。然而，财富并不一定要实际增长，只要能够通过经营、畜牧或播种而增长即可，因为通过繁殖、利润和增多而实现的增长，正是借助这些手段达成的。使用这些手段的可能性本身便已足够。这与旅行的情形相似：旅行者即使在无困难的情况下也能完整拜功，但旅行这一事实本身仍允许他缩短拜功。另一方面，财产本身可能就是增长的结果，例如庄稼和果实。在这种情况下，天课只有在增长发生之后才成为义务。

According to the author of al Mughni, it is mentioned in al Bada'i' that "the very naming of zakah--as growth or increase--is not realized except in growing assets. It is not necessary, however, for wealth to actually grow, but the ability to grow through business, animal breeding, or seed planting, is sufficient, since growth by reproduction, profit, and multiplicity is realized by those means. The possibility of using the means is alone sufficient. This is similar to traveling, which allows the traveler to reduce prayer even if he can pray without hardship."57 On the other hand, the asset itself may be a result of growth, as in crops and fruits. In this case, zakah is only obligated after growth has happened.

这一条件源自先知（愿主福安之）的言行传统，并由他的继承者和门徒在实践中延续下来。先知ﷺ

This condition is derived from the spoken and practiced tradition of the Prophet (p), which was sustained in application by his successors and Companions. The Prophet (p)

不对个人使用的资产征收天课，这一点有正确的圣训为证：“穆斯林的坐骑和仆人不需要缴纳天课。”⁵⁸ 伊玛目纳瓦维说：“这段圣训为‘用于个人使用的资产不需缴纳天课’这一原则奠定了基础。”先知ﷺ只对具有增值和产出性质的资产征收天课，而先知时代的阿拉伯人拥有多种此类资产。

does not obligate zakah on assets which are obtained for personal use, as indicated by the correct saying, "A Muslim is not zakatable for his [or her] mare or for his [or her] servant."58 Al Nawawi' says, "This saying plants the seed for the principle that assets obtained for personal use are not zakatable." The Prophet did not impose zakah except on growing and producing assets, of which Arabs at his time had several kinds:

- 牲畜，如骆驼、牛和羊； - 用作现金、商业资产和储蓄的货币、金或银； - 农作物和果实，尤其是基本食物，如小麦、大麦、椰枣和葡萄干。蜂蜜也归入此类。

- Livestock such as camels, cows, and sheep - money, gold or silver used as cash business assets and as savings - crops and fruits, especially basic foods, such as wheat, barley, date, and raisin. Honey goes with this category.

- 古人埋藏于地下的宝藏，以及真主储存于地球内部和表面的矿物。

- treasures hidden underground by ancients and minerals stored by ancients and minerals stored by God inside and on the surface of the earth.

关于这一类应收款项收益的分配，学者有两种观点。一种认为，它应当像天课（zakah）一样处理；另一种认为，它应当像法伊（fai，即敌人不经战斗而投降所得的财产）一样处理。

About the dispersement of the proceeds of dues on this last category, there are two opinions. One is that it should be treated like zakah, and the other is that it should be treated like fai [property taken from enemies who surrender without fighting].

大多数认为伊斯兰教法的规定总是可以得到合理论证的教法学家，已经一致认为，上述财产需要缴纳天课的理由在于实际或潜在的增长。牲畜会因体重增加、繁殖和产奶而在实物上增长。经营性资产同样会增长，因为它们的目的就是获利并带来回报。这种增长不像牲畜和农作物那样只是自然而然的，而是由人的行为所引起的。由于经营并从中获益在伊斯兰教以及所有天启宗教和世俗法律中都是被允许的，因此经营性的增长被归入与自然增长相同的一类。货币同样会增长，因为它是交换的媒介，也是作为商品替代物的价值尺度。当货币被用于工业和贸易时，就会带来收益，这正是本节所说的增长。如果货币被囤积，使其无法发挥在流通和生产中的作用，囤积者就要为让它闲置而负责。他并不会因此免于天课，相反，天课促使他把钱用于增值和有益的经营，否则它就会消亡。农作物和果实本身就是增长的结果，是通过农业繁殖的过程产生的。蜂蜜、发现的宝藏和矿产也与此类似。

Jurists who believe that rulings of Shari'ah are always justifiable-- and they are the majority-- have agreed that the justification for zakatability on the above mentioned assets is actual or potential growth. Livestock physically grows by weight increase, reproduction and milk production. Business assets also grow; they are there to make profit and bring return. This growth is not simply natural like that of animal and agricultural wealth, but is caused by the action of people. Since it is considered lawful in Islam as well as in all heavenly and earthly religions and laws, business growth is put in the same category as natural growth. Money also grows, because it is the means of exchange and the measure of value as a substitute of goods. When money is used in industry and trade, it brings income, which is what is meant by growth in this section. If money is hoarded and prevented from fulfilling its role in circulation and production, the hoarder is held responsible for leaving it idle. He is not by that action exempt from zakah, but rather, zakah gives him the signal to utilize his money in growth and useful business, otherwise it will perish. Crops and fruits are themselves the result of growth, being produced by the process of agricultural reproduction. Honey, discovered treasures, and minerals are similar.

既然增长（无论是实际增长还是潜在增长）是应纳天课的条件之一，那么，若财产的所有者不使其增长，这类财产应处于何种地位？

Since growth, actual or potential, is a requirement for zakatability, what should be the status of wealth whose owner does not make it grow?

必须区分资产增值中两种闲置的情况：

A distinction must be drawn between two cases of idleness from growth of an asset:

由资产本身性质导致的闲置，例如呆账和被盗财产；以及由所有者造成的闲置。在前一种情况下，该资产不需缴纳天课；但一旦所有者重新能够使其增值，例如失而复得的宝藏，则该资产仅从那一年起才需缴纳天课。另一方面，如果无法投资是由所有者造成的，即所有者扣留财富不用于投资，那么他不能免除每年缴纳天课的义务。人们认为穆斯林会尽力使其资产得到投资。

idleness implied by the nature of the asset such as hopeless debts and stolen property, and idleness caused by the owner. In the former case, the asset is not zakatable, but once the owner becomes able again to make it grow, such as lost/found treasure, then the asset is zakatable only from that year on. On the other hand, if the incapability of investment is caused by the owner, i.e. if the owner withholds his wealth from investment, then he is not excused from the yearly payment of zakah. It is assumed that Muslims would do their best to invest their assets.

无法使自己的财产增值，并不能作为免除天课的理由。66

Incapability to make one's assets grow is not an excuse for exemption from zakah.66

无力投资是应受谴责的,因为这表明所有者缺乏意愿或能力。针对这种无能,先知ﷺ曾予以严厉警告,并责备了那些有此缺陷的人。他常祈祷说:"我的主啊,我求你庇护我免于无能和懒惰。"67阿布·胡赖赖(Abu Hurairah)转述先知ﷺ的话:"要努力抓住于你有益的事物,寻求真主的帮助,不要无能为力或停滞不前。"68先知ﷺ还曾对一个男人说:"真主确实谴责无能。"69

Inability to invest is rather blameable because it indicates lack of will or means on the part of the owner. Against this kind of incapability, the Prophet (p) strongly warned and he reprimanded those who have it. He used to pray, "My Lord, I seek your protection from incapability and laziness."67 Abu Hurairah narrates from the Prophet, "Be keen to hold to what benefits you, seek the help of God, and do not stay incapable or stand still,"68 and the Prophet once told a man, "God verily reprimands for incapability."69

这一可征收天课的增长条件，可以作为判定哪些财产需要缴纳天课的标准，即使这些财产并未被先知（愿主福安之）明确提及，只要它们属于《古兰经》和圣训的一般性经文所涵盖的范围。然而，一些法学家不接受这一观点，他们将天课限定于先知（愿主福安之）所提及的那些财产。例如，伊本·哈兹姆在其《穆哈拉》中，将天课仅限于八类财产：骆驼、牛、羊、小麦、大麦、椰枣、黄金和白银。70在他看来，葡萄干也不需缴纳天课，骆驼、牛、羊之外的牲畜同样不需缴纳。

This condition of growth for zakatability can be used as a criterion for determining kinds of wealth that are subject to zakah, even if they were not specifically mentioned by the Prophet (p), as long as they are covered by the general texts of Qur'an and Sunnah. This is not accepted by some jurists who restrict zakah to those items mentioned by the Prophet (p). Ibn Hazm, for example, restricts zakah in his al Muhalla to eight kinds of wealth: camels, cows, sheep, wheat, barley, date, gold, and silver.70 For him even raisin is not zakatable, nor is livestock other than camels, cows, and sheep.

同样的规定也适用于农作物（小麦、大麦和椰枣除外），以及矿物和货币（黄金和白银除外）。此外，据他所说，经营性资产不应缴纳天课。关于天课对各类财富的应缴范围，法学家们意见不一。有些人持非常严格的立场，另一些人则较为宽松。艾卜·哈尼法属于将天课适用范围扩大到大多数类别的人。例如，他认为土地所产出的一切都应缴纳天课，且没有最低限额；他将马匹与牲畜一同列入应缴天课的范围；他主张首饰也应缴纳天课。另一方面，在他看来，并非所有未成年人和精神失常者的财产都需缴纳天课，对穆斯林所拥有的哈拉only土地（kharaji land）的产出，他也不要求缴纳十一之一。

The same applies to agricultural crops except wheat, barley, and date, and to minerals and currencies except gold and silver. Moreover, according to him, there should be no zakah on business assets. Jurists differ on the extent to which zakah is obligated as far as the different kinds of wealth are concerned. While some are very restrictive, others are liberal. Abu Hanifah is one of those who extend zakatability to most kinds. For example he considers zakatable all that is produced by the land, without any minimum; he includes horses with livestock in zakatability; he obligates zakah on jewelry. On the other hand, zakah in his view is not required from all minors and insane individuals, nor does he require the tenth on the output of kharaji land owned by Muslims.

伊本·哈兹姆的理论，以及与他一样限定天课适用范围的学者，如沙瓦尼和西迪克·哈桑·汗，建立在两条原则之上：其一，穆斯林的财产受到保护，不得征取，因此若无经文依据，不得对其施加任何义务；其二，天课是一项宗教义务。因此，为了防止任何人在宗教中加入真主未曾规定的内容，人们不应在没有经文的情况下承担义务。在天课领域尤其不应运用类比推理。

The theory of Ibn Hazm, and those who restrict zakatability along with him, such as Shawkani and Siddiq Hasan Khan, is based on two principles: That a Muslim's wealth is protected and must not be taken, so nothing must be imposed on it without virtue of a text; and that zakah is a religious obligation. Thus, in order to prevent anyone from incorporating in religion anything that God does not ordain, it is necessary that people must not be obligated without a text. Analogy should especially not be used in the area of zakah.

我的这一理论恰恰相反。它基于伊斯兰教法中其他同样重要的原则。

My theorem is exactly opposite. It is based on other equally important principles in Shari'ah:

1. 艾哈迈德在其《musnad》中转述，艾卜·胡莱赖传述先知（ﷺ）说："施舍只从富余中出。"另一个版本为："不应当从非富余中取施舍。"80 布哈里在其《sahih》的"劝告与遗嘱"章中，将此语作为无传述链的悬置（mu'allaq）圣训提及。他又在天课章中将其立为一个小节的标题："小节：除非出于富余，否则不应施舍；若施舍者本人或其家人处于贫困，或负债缠身，则应先以所欲施舍之物偿还债务。"哈finz（Al Hafiz）评注布哈里的标题说："似乎布哈里想要通过陈述上述圣训来加以阐释，即施舍的一个必备条件是，施舍者本人或其家人不得处于贫困之中。"81 毫无疑问，正如《古兰经》与圣行所表明的，天课即是施舍（sadaqah）。

1. Ahmad, in his Musnad reports from Abu Hurairah that the Prophet (p) said, "Sadaqah is only taken out of richness," and in another version, "There should be no sadaqah taken except out of richness."80 Al Bukhari mentions this saying as suspended [waithout chain] in the chapter on advice and wills in his correct collection. He makes it a title of a section in the chapter on zakah, "Section: There is no sadaqah except out of richness; he who gives sadaqah while he or his family are in need or while he is under the burden of debts should first pay his debts out of what he would give as sadaqah." Al Hafiz comments on Bukhari's title, "It seems that al Bukhari wants to explain the above mentioned saying by stating that it is a required condition for sadaqah that the payer or his family must not be in need."81 There is no doubt that zakah is sadaqah as expressed in Qur'an and Sunnah.

2. 在《古兰经》中,真主说:"他们问你应当施舍什么。你说:'把你们的余财施舍出去。'"82 据传伊本·阿拔斯说:"这指的是超出你家人所需的部分。"83 伊本·凯西尔说:"这一解释也见于伊本·欧麦尔、穆扎欣德、阿塔厄、伊克里玛、赛义德·本·朱拜尔、穆罕默德·本·凯尔卜、阿塔厄、哈桑、盖塔德、盖西姆、萨勒姆、阿塔厄·呼罗珊尼、拉比尔·本·拉比尔·本·阿纳斯等多人的传述。他们说,余财即超出所需的部分。"84 这意味着,真主——愿其智慧被赞颂——只要求人施舍基本需要之外的余财,即超出本人、家属以及他所有应当供养之人的需要的部分。本人及家属的需要,相较于他人的需要,具有优先性,因此伊斯兰教法不要求他为满足他人的需要而牺牲自己内心所系之需要。哈桑据传对上述经文作过这样的解释:"这样做是为了不让你的财富耗尽,从而沦为向人乞讨的人。"85

2. In the Qur'an, God says, ''They ask thee what they are to spend. Say, what is beyond your needs."82 Ibn 'Abbas is reported to have said, "This means what is in excess of yours family's need."83 Ibn Kathir says "This is also reported from Ibn 'Umar, Mujahid, 'Ata'" , 'Ikrimah, Sa'id bin Jubair, Muhammad bin Ka'b, 'Ata', al Hasan, Qatadah, al Qasim, Salem, 'Ata' al Khurasani, al Rabi' bin Rabi' bin Anas, and several others. They say, what is beyond the need is what is in excess."84 This means God, His wisdom be glorified, makes subject to spending only what is in excess of basic needs, i.e., the needs of the person, his family, and all those he is required to support. The needs of the person and his family have priority, for himself, over the needs of other people, so Shari'ah does not ask him to sacrifice his own needs to which his heart is attached in order to satisfy other people's needs. Al Hasan is reported to have commented on the preceding verse, "That is so as not to extinguish your wealth so you go begging people."85

那么，纳昔布不应负债这一点，实际上是第一个条件所蕴含的内容，即……

That nisab should be free of debt is in fact an implication of the first condition, i.e.

完整的所有权,以及超出基本需要的余财。如果所有者负有的债务超过了满足天课的最低财产标准(nisab),或使其资产净值降至最低标准以下,则不需缴纳天课。法学家对债务问题看法不一,尤其是与显见资产(即天课征收人能够查知的资产)相关的债务。之所以存在这种分歧,是因为他们对天课的性质认识不同:正如伊本·路世德所言,天课究竟是一种敬拜行为,还是为穷人而设的一项财产权利。那些视天课为穷人权利的人认为,负债至使现有资产降至最低标准以下的人不负有缴纳天课的义务,因为债权人的权利在时间上先于穷人的权利,债权人才是该项资产的真正所有者。那些视天课为一种敬拜形式的人则认为,此人仍负有缴纳义务,因为应纳天课的条件是资产超过最低标准,而并未提及债务。他们还指出,这种情况下存在两种权利的冲突,即真主的权利与个人(即债权人)的权利,而真主的权利优先。伊本·路世德评论道:"更符合教法的看法是免除负债者的天课。"不过应当补充,伊本·路世德所选择的见解,是他从教法经文、教法精神以及关于各类资产的基本原则中推导出来的。下面可以对此加以说明:

completeness of ownership, and of the excess above essential needs. If the owner is burdened by debts that exceed nisab or that reduce the assets net worth to below nisab, zakah is not obligated. Jurists have varying opinions on debts, especially those debts that are related to apparent assets [ assets that can be detected by zakah collectors]. The reason for this variety of opinion is that they do not agree on the classification of zakah as mentioned by Ibn Rushd as a worship or a financial right due to the poor. Those who see zakah as a right to the poor consider that the person who is burdened by debts in a manner that reduces his current assets to below nisab is not zakatable, since the right of the creditors preceds timewise the right of the poor, because the creditors are the true owners of that asset. Those who see zakah as a form of worship say that such a person is zakatable, because the condition for zakatability is the presence of assets above nisab; no mention of debts is made. They add that there is in this case a conflict between two rights, the right of God and the right of a person, the creditor, and the right of God has priority.86 Ibn Rushd remarks, ''What seems to be more consistent with Shari'ah is waiving zakah on the debtor."87 It should be added, however, that what is selected by Ibn Rusad is what can be derived from texts of Shari'ah, its spirit, and its major principles concerning all kinds of assets. This can be shown in the following:

首先，债务人对其财产的所有权实际上是薄弱且不完整的，因为债权人对其到期债务有索取偿还的权力。根据哈乃斐学派及其他学派的观点，若借出的财产仍在债务人手中，债权人甚至可以在债务人不同意的情况下收回该财产。88 天课的第一个条件是，所有权必须是完整的。

Firstly, the ownership of the debtor is in fact weak and incomplete, because of the authority the creditor has on his due debts in asking for payment, to the extent that the creditor may take back the lent asset if it is still in the debtor's hands, even without the consent of the debtor, according to the Hanafite school and others.88 The first condition for zakah is that the right of ownership should be complete.

其次，根据大多数学者的看法，债权人作为债权的真正所有者，有义务为这笔贷款缴纳天课。如果债务人也被要求就同一笔债务缴纳天课，那么同一项资产就会被重复征收天课。这种重复征收是伊斯兰教法所禁止的。89

Secondly, the creditor is required to pay zakah for the loan, being the real owner, according to the majority of scholars. If the debtors is also asked to pay zakah on that same debt, then there will be a double zakah on the same asset. This duality is prohibited by Shari'ah.89

为了使债务能够完全免除天课，债务的数额应当足以抵消所有现有资产，或者至少使其降到低于尼萨布。例如，如果债务数额是十第纳尔，而纳税人拥有三十第纳尔，那么扣除债务后剩下的仍然达到尼萨布，因而需要缴纳天课。但如果债务数额超过十第纳尔，那么此人就不需要缴纳天课。101

For debts to waive zakah completely, the amount of the debt should be large enough to cover all present assets, or at least bring them down to below nisab. For example, if the amount of debt is ten dinars and the taxable person has thirty dinars, then what is left after the debt is still nisab, which is zakatable. But if the amount of debt is more than ten dinars, then this person is not zakatable.101

对于期限长短不同的延期债务或即时债务，它们对天课的影响似乎并无区别。所选取的观点是，所有债务，无论即时还是延期，都可以从应纳天课的财产中扣除。然而，一些学者认为延期债务不可扣除。102 常见的延期债务之一可能是妻子的聘礼[丈夫给予妻子的聘金]的一部分，该部分被推迟至死亡或离婚时支付。一些学者主张，这种延期的聘礼不可扣除，而另一些学者则认为它与其他债务一样可以扣除。103 所有为前妻或由母亲抚养的子女而负担的款项都属于可扣除的债务。关于属于人的债务，也存在讨论。沙斐仪学派学者安-纳瓦维（Al Nawawi）说，如果债务可以扣除，那么这适用于所有债务，无论它们是属于真主的还是属于某人的。105

For deferred or immediate debts that are due in either a long or short period it seems that this makes no difference in its effect on zakah. The selected view is that all debts, immediate and deferred are deductible from zakatable asset. Some scholars, however, hold to the view that deferred debts are not deductible.102 One of the common deferred debts could be part of the wife's mahr [dowry given by the husband] that is deferred until death or divorce. Some scholars argue that this deferred mahr is not deductible, while others consider it deductible like other debts.103 All money for an ex-wife or for children in the custody of their mother are deductible debts. There is a discussion also about debts that belong to human beings. A1 Nawawi, a Shafi'ite, says if debts are deductible, then, this applies to all debts, whether they are God's or a person's.105

哈乃斐学派认为，只有对人的债务才可以从应缴天课的财产中扣除，因为人们会索要偿还，并受到司法体系的保护。对真主的债务，例如誓愿和卡法拉（因违反某些宗教义务，如斋戒，而需要的赎罪），则不可扣除。不过需要指出的是，过期未缴的天课被视同对他人的债务，可以扣除，因为国家有权代表受益人征收。106

Hanafites say only debts to people are deductible because people seek payment and are protected by the judicial system. Debts to God, such as pledges and kafarat [recompense for a break in some religious obligation such as fasting] are not deductible. It should be noted, however, that past due zakah is considered like debts to other people. It is deductible because the state is authorized to collect it on behalf of the recipients.106

我在这个问题上也选择哈乃斐派的观点。如果伊斯兰国家承担征收天课的责任，这一规定便堵住了那些以还愿（nadhr）和赎罪（kaffarat）的名义伪称欠主之债、借此减少天课数额的途径，因为没有可行的方法来核实这些还愿和赎罪。如果国家不征收天课，而是由穆斯林个人自行缴纳天课并自行计算，那么这些欠真主的债务则可以从中扣除，因为经文是普遍性的，例如那句话："但欠真主的债务应当优先偿还。"107

The view of the Hanafites is also my choice on this issue; if the Islamic state takes the responsibility of collecting zakah this rule shuts the door on false claims of pledge to God and kaffarat made in order to reduce the amount of zakah, since there are no accessible means of verifying those pledges and kaffarat. If the state does not collect zakah and individual Muslims pay zakah or their own and make their own calculations, those debts to God can be deductible, because the texts are general, such as the saying, "but the debt to God deserves priority in payment."107

要使财产再次产生天课义务，须经过完整的十二个太阴月，从所有权开始之时起，或从天课到期之日起。这一条件仅限于牲畜、货币和经营性资产。它不适用于农作物、水果、蜂蜜、开采的矿产、埋藏的宝藏等，因为这些财产的天课不设一年的条件，理由是这些物品的天课属于一种收入的天课。

Twelve full lunar months should pass from the beginning of ownership, or past due date of zakah, for zakah to accrue again on assets. "This condition is restricted to livestock,, money, and business assets. It does not apply to crops, fruits, honey, extracted minerals, found treasure, etc., where there is no condition of one year on the grounds that zakah on those items is a sort of zakah on income.

伊本·古达玛阐述了可课天课的财物之间在是否需要满一年方面的本质区别。"需要满一年方可课天课的财物，是指那些用于增值的财物，如商业资产，或用于储藏价值的财物，如货币，因为这类财物的本性是用于增值，所以天课应在每年年底从其利润和收益中缴纳。至于农作物和果实，它们本身即是收益，天课直接从中抽取。它们一经产出，显然不会再增长。开采出的矿产被视为与植物和果实相似。"108

Ibn Qudamah expresses his opinion on the essence of distinction between zakatable items as far as the passage of a year is concerned. "Items for which the passage of a year is considered necessary are those designated for growth, such as business assets, or as storage of value, such as money, because it is of the nature of being used for growth, so that zakah would be paid at the end of each year out of their profits and income. As for crops and fruits, they themselves are the income, and zakah is taken out of them. Once they are produced they obviously do not grow. Extracted minerals are considered similar to plants and fruits."108

伊本·路世德说：109 "大多数法学家认为，这一条件是金、银和牲畜应当缴纳天课的必要条件。已有确证，四位哈里发都执行了这一条件，而且它在众圣门弟子中广为人知，这意味着这些人不会在这样的事情上达成一致，除非他们知道先知曾就此说过什么。据伊本·欧麦尔传述，先知ﷺ"

Ibn Rushd states,109 "The majority of jurists believes that this condition is required for the zakatability of gold, silver, and livestock. It is confirmed that the four Khulafa' applied this condition, and it is commonly known among the Companions, which means that all these people would not agree on such a mater without knowing that the Prophet had said something about it. It is reported from Ibn 'Umar that the Prophet (p)

他说："资产未满一年，便不需缴纳天课。"110 各地的法学家对此一致同意，在圣门弟子的时代，除了伊本·阿拔斯和穆阿维叶的一则传述外，没有人对此有异议。看来，之所以有此免除，是因为没有可靠的圣训依据。111

said, "There is no zakah on an asset until a year has passed."110 This is agreed upon among jurists in all countries, and there is no dispute about it in the Companions' generation except a report from Ibn 'Abbas and Mu'awiyah. It seems that the reason for that exemption is the lack of an authentic saying.111

伊本·麦斯欧德、伊本·阿拔斯和穆阿维叶的观点是：资产一旦获得，即应缴纳天课，无需等待满一年；无论该所得资产本身是否达到尼萨布，还是与其获得前已持有的财产合并后达到尼萨布，均是如此。112 一些再传弟子也持此观点。

Ibn Mas'ud, Ibn 'Abbas, and Mu'awiyah are reported to have the view that zakah is due on assets when acquired, without needing the passage of a year, if that earned asset reaches nisab on its own or after being added to what was in possession before its accrual.112 Some of the Followers also take this view.

毫无争议，前代与后代的学者一致认为，对于牲畜、钱财和商业存货等资本性财产，天课只需每年缴纳一次。伊本·艾比·舍拜赫转述自宰海里："我们没有听说过，这个民族中任何在麦地那的统治者——艾布·伯克尔、欧麦尔和奥斯曼——曾下令两次收取天课。他们每年都派遣征收官，不论丰年还是歉年。"

There is no disagreement among scholars, both predecessors and latecomers, that zakah on capital assets such as livestock, money, and business inventory, is required only once a year. Ibn Abi Shaibah reports from al Zuhri, "Nothing reached us from any ruler of this nation who was in Madinah-- Abu Bakr, 'Umar and 'Uthman-- to the effect that they were collecting zakah twice. They sent collectors every year, fertile or barren.

"按照上帝的使者（愿主福安之）的传统，这样收集而来。" Note: The original uses "(p)" as an abbreviated honorific for the Prophet, which I rendered per the rules as the ﷺ symbol placed after the mention of the Messenger, so the faithful output is: "按照上帝的使者ﷺ的传统，这样收集而来。"113

Collecting it this way in accordance with the tradition of the Messenger of God (p)."113

这说明了伊斯兰教法的公正。天课的周期性并非交由统治者和政府随意规定，也不取决于个人的私欲与吝啬。

This shows the justice of Islamic Shari'ah. The periodicality of zakah is not left to rulers and governments to impose at will, or to the desire and miserliness of individuals.

之所以认为一年是重复的周期，是因为它是四季轮转的周期，而且时间足够长，足以让财产增长并产生收益。114 伊本·盖伊姆（Ibn al-Qayim）谈到从使者（ﷺ）那里得到的关于天课的指引时说：“他（先知ﷺ）规定天课每年缴纳一次。他将谷物和果实的天课计算时间定为成熟和收获之时。天课体现了极致的公正，因为如果每月或每周缴纳，就会给富人带来沉重的负担；但如果一生只缴纳一次，又无法满足贫困者的需要。最好的方式就是每年缴纳一次。”115

The year is considered the pattern of repetition because it is the cycle of all season, and it is long enough for growth and profitability to accure114 Ibn al Qayim says about the guidance received from the Messenger (p) on zakah "He [the Prophet] obligated it once every year. He made the time of accrual of zakah on crops and fruits the time of ripening and harvest. zakah is an expression of the utmost justice, because had it been obligated every month or every week, it would have heavily burdened the rich, but if it were made once in a lifetime, it would not have satisfied the needs of the indigent. The best way was to make it once every year."115

应计资产或财物包括常规收入、定期薪金与工资、赠予、意外之利、礼物等。其中一些应计财物，如农作物、果实、蜂蜜、所发现的宝藏和开采的矿产，一经获得，若达到歌德（nisab）的数额，便需缴纳天课。这一点没有争议。然而，对于在一年之中获得的资本性资产，如现金、商品库存和牲畜，是否需要缴纳天课，学者们存在分歧：它们在持有之时是否应当纳税？对此，我们应当引述伊本·古达玛在《穆合尼》中提到的一些细节，他将其区分为三种情况：

Accrued assets or goods include regular income, periodical salaries and wages, grants, windfall profits, gifts, etc. Some of those accrued goods, such as crops, fruits, honey, found treasures and extracted minerals, are zakatable once acquired if they reach the amount of nisab. That much is not disputed. There is, however, a difference of opinion on the zakatability of capital assets, like money, business inventory, and livestock, that are acquired during the year. Are they zakatable at the time they are possessed? On this we should bring forth some details mentioned by Ibn Qudamah in al Mughni, which distinguish between three cases:

1. 如果后得的财产是已拥有资本的产物，例如经营性资产的利润，以及已拥有牲畜所生的幼畜，则这些财产需要缴纳天课。这部分收入应当与原有资产合并计算天课。伊本·古达麦说："我未曾知晓对此有任何异议。它以本金的周年为准，如同持续增长，正如存货价值的增长一样。"116

1. If acquired assets are the result of already owned capital, such as profit on business assets and the offspring of already owned livestock, they are zakatable. This income should be added to the original assets in calculating zakah. Ibn Qudamah says, "I am aware of no dispute on this. It goes by the year of its principal and is like continuous growth, such is the increase in the value of inventory."116

第二种情况是,所获得的资产与此人已拥有的资本不属同一类,例如一个人拥有一定数量的骆驼(达到应纳天课的最低限额,即尼萨布),又获赠了牛。根据大多数学者的观点,这项新获得的资产不计入他或她已拥有的资本之中,而是另起一个年份,并自行计算其尼萨布。如果未达到尼萨布,则这项新资产不需缴纳天课。然而,有来自伊本·麦斯欧德、伊本·阿拔斯和穆阿维叶的传述称,这些资产一经获得,即需缴纳天课。

2. The second case is then the accrued asset as not of the same kind of capital a person already owns, such as a person who owns nisab of camels and is given a gift of cows. According to the majority of scholars, this acquired asset is not added to the capital he or she owns, but rather starts a new year and a new nisab of its own. If it is below nisab, the new asset is not zakatable. There is, however, a report from Ibn Mas'ud, Ibn 'Abbas, and Mu'awiyah that these are zakatable once they are earned.

艾哈迈德认为，应当在收到款项时即行缴纳天课。艾哈迈德通过他自己的传述链引述伊本·麦斯欧德的话说："阿卜杜拉在给我们发放津贴时，会先扣除天课。" 据传，奥扎仪在谈到出售房屋或奴隶的情况时说："他应当在收到价款时即缴纳天课；除非他已经确定了缴纳天课的计算月份，那么他可以推迟到其计算年度的最后一个月再缴纳。"117 支持这一观点的论据将在后面关于薪资天课的章节中提出。

Ahmad says it should be zakated upon receipt. Ahmad reports via his own chain from Ibn Mas'ud, that 'Abd Allah used to deduct zakah when he gave us the grants." Al Awza'i is reported as saying, about the case of a person who sells his home or slave, "He should pay zakah on the price once he receives the money, unless he has already established an accounting month for zakah payment; in which case he may delay payment until the last month of his accounting year.117 Supporting evidence for this opinion shall be presented later in the section on zakah on salaries.