黄金和白银是珍贵的贵金属。许多国家曾以黄金作为货币和价值的衡量标准。伊斯兰教法将金银视为本质上的增值财富，无论它们以钱币或金条的形式使用，甚至作为装饰品和饰物，都需缴纳天课。然而，当它们作为女性的首饰和佩饰时，则适用不同的裁定。本章将分为两节：一节论述货币的天课，另一节论述首饰和饰物的天课。

Gold and silver are useful precious metals. Many nations have used gold as money and a measure of value. Shari'ah considers gold and silver growing wealth by definition, and they are zakatable whether they are used in the form of coins or bullion, or even as ornaments and decorative materials. However, they carry a different ruling when they are used as women's ornament and jewelry. This chapter will have two sections, one devoted to zakah on money and another to zakah on jewelry and ornament.

以物易物是原始部落的交换方式。随着社会与贸易的发展,以物易物已无法满足所有交易的需要,因为很难找到一个恰好想要交换对方所拥有之物的人。真主引导人类使用货币作为交换媒介和价值尺度,以便于交换与交易。人类曾使用许多物品充当货币,直到贵金属兴起。由于真主赋予金银的天然物理特性,它们在数个世纪里主导了国际与国内贸易。2

Barter was the method of exchange for primitive tribes. Once society and trade grew, barter could not satisfy all transactions because of the difficulty of finding another party that wants to exchange exactly what the first party wants. God guided humanity to use money as a medium of exchange and a measure of value in order to facilitate exchanges and transactions.1 Man used many items as money until the rise of precious metals. Gold and silver dominated international and national trade for centuries because of the natural physical characteristics God implanted in them.2

当先知(ﷺ)接受启示的时候,阿拉伯人使用这两种金属作为货币。黄金以第纳尔(dinar)金币的形式使用,白银则以迪拉姆(dirham)银币的形式使用。第纳尔和迪拉姆是从邻近的王国传入阿拉伯半岛的,黄金主要来自拜占庭,白银主要来自波斯帝国。迪拉姆的重量各不相同,有重有轻,因此伊斯兰前的麦加人使用银迪拉姆时是按重量而不是按枚数计算的,仿佛它们并未经过铸造一样。他们有自己的重量计量体系,由拉特勒(ratl,等于十二乌基叶)、乌基叶(uqiyyah,等于四十

When the Messenger (p) was receiving revelation, Arabs used these two metals as money. Gold was used in the form of the coin dinar, and silver in the form of the coin dirham. Dinars and dirhams came to Arabia from the neighboring kingdoms, gold mainly from the Byzantines and silver mainly from the Persian Empire. Dirhams had different weight, heavy and light, and so pre-Islamic Makkans used silver dirhams by weight and not by number, as if they were not minted. They had their weight measure system, which is composed of ratl (equals twelve uqiyyah), uqiyyah (equals 40

...dirhams), nash（等于20 dirhams或半个uqiyyah），以及nawat（等于5 dirhams）。3 先知（p）说："衡量标准以麦加人的为准。"4 他规定了dirhams和dinars上的天课，我们稍后会看到。这使黄金和白银在穆斯林地区获得了货币的公认地位。它们在与民事和商业事务相关的交易中，除天课外，还受到许多沙里亚律例的约束，并且被用作衡量许多价值的标准，例如聘礼、赎金以及天课的尼萨布。

dirhams), nash (equals 20 dirhams or one-half uqiyyah), and nawat (equals five dirhams).3 The Prophet (p) said "The weight [measurement system] is that of the Makkans."4 He obligated zakah on dirhams and dinars, as we will see. This gave gold and silver recognized status as currency in Muslim lands. They have come to be subject to many Shari'ah rulings in transactions related to civil and commercial matters in addition to zakah and they are used as measures in determining many values, such as dowries, ransoms, and nisab in zakah.

对金钱征收天课的义务，有《古兰经》、圣训和公议为证。

The obligation of zakah on money is confirmed by the Qur'an, Sunnah, and ijma'.

真主说："还有些人积存金银，却不把它们用于真主的事业。你要向他们宣告一种痛苦的刑罚：在火狱中，将把这些财富烧热，并用来烙他们的额头、两胁和背脊。（对他们说）这就是你们为自己积存的财富，你们尝尝自己所积存的财富吧！"这两节经文以严厉的警告表明，金银之中有属于真主的权利。"却不把它们用于（真主的事业）"这句话，指的是金银的货币属性，因为货币是可以花用的。

God says, "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 on the day when heat will be produced out of that wealth in the fire of Hell and with it will be branded their foreheads, their flanks, and their backs. This is the treasure which ye hoarded for yourselves. Taste ye then the treasure ye buried."5 These two verses indicate--with a strong warning--that there is a right for God on gold and silver. The words "and do not spend it" refer to the monetary character of gold and silver, since money can be spent.

经文说的是"不将其花费"，而不是"不将它们花费"，因为"其"指的是钱财，而如果用"它们"，则可能指的是金和银。这些经文还表明，对两种恶行都有严厉的惩罚：囤积财富，以及不为真主的缘故而舍财。毫无疑问，不缴纳天课，是不为真主的缘故而舍财的最明显的一种形式。

The verse says ''do not spend it" instead of "them" because "it" refers to money, while the pronoun "them" could have been used to refer to gold and silver. These verses indicated also that there is grevious penalty promised for two evil actions, hoarding and abstention from spending for the sake of God. No doubt non-payment of zakah is the most obvious sort of abstention from spending for the sake of God.

Sunnah 对这些经文作了更具体的说明。穆斯林圣训集记载，艾布·胡莱莱（愿真主喜悦他）传述，使者（愿主福安之）说："凡拥有金银而不交纳其应尽之义务者，在复活日，他的财富将被制成火板，在火狱之火中烧红，用它烫他的额头、两胁和后背。每当它们冷却，就再次被烧红，这一日的长度为五万年，直到真主的仆人们接受审判，然后他将被指示走向乐园或火狱。"这一整段警告针对的是不交纳金银应尽义务的人。该圣训的另一个版本则说明，这里的义务即天课："凡拥有宝藏而不交纳其天课者，宝藏将在火狱之火中被烧红……"等等。在阿奈斯的圣训中，记载了真主为使者所定的天课条例，艾布·伯克尔派往巴林时写信给阿奈斯："白银方面，每二百迪拉姆，应纳五分之一即十分之一的四分之一。若只有一百九十迪拉姆，则不需纳天课，除非主人自愿缴纳。"至于伊制（ijma'），穆斯林在历代之中一致认同，天课对这两种货币是应尽的义务。

Sunnah gives some details of these verses, Muslim reports from Abu Hurairah that the Messenger (p) said "No one who owns gold or silver and does not pay their due, but will have his wealth on the Day of Resurrection made into sheets of fire, heated in the fire of Hell, and with it will be branded his forehead, his flanks, and his back. The moment they cool off they are heated again, during a day the length of which is fifty thousand years, until judgement is given to God's servants, and he will then be shown his way to the Garden or to the Fire."6 All this warning is for non-payment of dues on gold and silver. Another version of this saying provides the meaning of this due as zakah: "No one who owns a treasure and does not pay its zakah but will have it heated in the fire of Hell . . . ." etc.7 In the saying from Anas that gives the instructions of zakah that were ordained by God to His Messenger, as written to Anas by Abu Bakr when sent to Bahrain,8 "And on silver, in each two hundred dirhams, the due is onefourth or a tenth. If there are only one hundred and ninety dirhams, they are not zakatable unless the owner volunteers to pay." As for ijma', Muslims, unanimously agree throughout all generations that zakah is obligatory on these two currencies.

钱财应当始终流通；囤积钱财会削弱其效用，导致商业停滞、失业蔓延，并使整体经济活动倒退。囤积有时会像瘟疫一样蔓延，经济学家对此十分忧虑，以至于有人提议发行设有固定有效期、因而无法被囤积的货币。他们称这种货币为"融化货币"。⁹ 一些西方经济学家则尝试另一种抑制囤积的办法：从纸币上剪去按月发放的凭证，以此降低其价值，防止人们囤积。¹⁰ 这些办法旨在促进流通、惩罚囤积，但它们都伴随着复杂性和实际操作上的困难；然而，它们都从侧面印证了伊斯兰关于反对囤积的观点。伊斯兰规定每年征收百分之二点五的天课，以此鼓励人们投资钱财，否则年复一年的天课支付将耗尽本金。因此，先知ﷺ曾敦促孤儿的监护人将孤儿的财产用于投资，以免被天课逐渐耗尽。¹¹ 这一敦促针对的是孤儿财产的投资，因为成年人通常不会忽视投资自己的财富，他们内心有求富的冲动；而孤儿对自己的财产并无支配权。

Money should always be circulating; hoarding money diffuses its usefulness and leads to stagnation in business, the spread of unemployment, and regression in economic activity in general. Hoarding can become epidemic sometimes, and it is feared by economists to the degree that some propose the issuance of currency that has a determined expiration date and thus cannot be hoarded. They call this kind of currency "melting money".9 Some Western economists experiment with another idea to discourage hoarding, by cutting off monthly vouchers from paper currency, in order to reduce its value and prevent its hoarding.10 These means aim at enhancing circulation and penalizing hoarding, but they are surrounded by complexities and practical difficulties; however, they all reaffirm the Islamic point of view against hoarding. By imposing a due of two-and-a-half percent every year, Islam encourages people to invest money , for otherwise zakah payments year after year will use up all the capital. Thus the Prophet (p) urged the guardians of orphans to invest the funds of orphans in order that they would not be consumed by zakah.l1 This urging comes for investment of the funds of orphans since it is expected that adults would not neglect to invest their own wealth, because of the inner impulse to be richer, while orphans do not have control over their own wealth.

穆斯林一致认为,钱财的天课税率是百分之二点五。《穆黑尼》的作者说:"据我所知,学者们在金银的天课为四十分之一这一点上没有任何分歧。"这一点有圣训记载于先知(p)处:"银子,应缴纳四十分之一。"由此可见,伊斯兰教法对钱财规定的天课税率较低,因为它是既针对本金又针对累积利润计算的。这一税率远低于农作物和果实所规定的十分之一或二十分之一,但对土地而言,农作物和果实就如同资本的利润。农作物和果实的天课只针对利润计算,而钱财的天课则取自本金本身,无论它是否实际增长,也无论它在这一年内是否产生了利润。

There is unanimous agreement among Muslims that the rate of zakah on money is two and a half percent. The. author of al Mughni says, "I am aware of no dispute among scholars that zakah on gold and silver is one-fourth of a tenth." This is authentically reported from the Prophet (p): ''On, silver, one-fourth of a tenth is due."12 It is apparent that Shari'ah makes the rate of zakah low on money, because it is calculated on both principal and accumulated profit. This rate is much lower than the one-tenth or one-twentieth imposed on crops and fruits, but crops and fruits to land are like profit to capital. Zakah on fruits and crops is calculated only on the profit, while zakah on money is taken from the capital itself, whether it actually grows or not and whether it has made profit during the year or not.

一些非专业的作者认为，按照伊斯兰教法规定的天课收入，可能不足以满足当今生活的诸多复杂需求，尤其是在经济环境不断变化的情况下，因此有必要修订天课的规定，并可能提高货币天课的税率。13

Some non-specialized writers argue that the proceeds of zakah as regulated in Shari'ah may not be sufficient to satisfy all the complex needs of today's life, especially with changing economic circumstances, so there is a need for revising the regulations of zakah and possibly raising the rate of zakah on money.13

我以下列理由驳回这一提议：

I reject this proposal on the following grounds:

1. 它与穆圣ﷺ及其贤明哈里发的逊奈中明确且真实可靠的经文相矛盾。我们受命要坚守这一逊奈，真主也已警告我们背离它将招致的后果。真主说："那些违背使者命令的人，当谨慎防备，恐怕灾难临到他们，或痛苦的刑罚降在他们身上。"14

1. It contradicts clear and authentic texts from the Sunnah of the Messenger of God and his Wise Successors. We are ordained to hold strongly to this Sunnah and are warned by God about the consequences of deviating from it. God says, "Then let those beware who withstand the Apostle's order, lest some trial befall them or a grevious penalty be inflicted on them."14

2. 这与穆斯林在十四个世纪中的一致意见（ijma）相悖。在此期间，社会和经济发生了许多变化，内外政治局势也多次改变；国家对额外资金的需求屡次出现，国库也多次空虚，然而尽管如此，没有一位穆斯林学者提出过改变天课的比率。

2. It is in opposition to the ijma of all Muslims throughout fourteen centuries, during which many social and economic changes took place and many internal and external political situations changed. Needs arose for additional funds and the state treasury emptied many times, but in spite of all that, not a single Muslim scholar suggested a change in the rate of zakah.

3. 这一共识的依据是：穆斯林学者历来都认为，在天课之外还存在其他的应缴义务。如果天课的税率是可以变动的，那他们又何必另行设立额外的税赋呢？关于额外税赋的讨论本身就表明，天课的税率是固定的。

3. This ijma is supported by the fact that Muslim scholars have always thought of additional dues besides zakah . If the rate of zakah is changeable, why should they have brought about additional levies? The very discussion of additional taxes indicates that the rates of zakah are fixed.

4. 习惯运用类比推理的法学家，例如哈乃斐派，主张天课的比率不能通过类比推导，因为它们的确定只来自立法者，且已经给定并已实施。既然这些比率不能通过类比推导，那么一个由经文和公议所确定的比率又怎能被改变呢？

4. Jurists accustomed to applying analogy, such as the Hanafites, argue that rates of zakah cannot be derived by analogy, because their determination comes only from the Legislator, and has been given and done with. If these rates cannot be derived by analogy, how could a rate fixed by texts and ijma' be changed?

5. 天课首先是一项宗教义务，它是固定不变、永恒存在的，是伊斯兰教的支柱之一，也是伊斯兰教的重大制度。若允许其税率随着环境的变化而改变，便等于取消天课的这一神圣性质，并将其交到政府和统治者手中任意更改。某一时期他们可能定为百分之二十，另一时期又可能定为百分之三十，或者实行累进税。这一伊斯兰支柱之所以象征着全体穆斯林的团结，正是因为无论身处何地、处于何种政府统治之下，穆斯林都必须遵守相同的税率。

“公认的圣训说：‘少于五个乌qiyyah的银币，不需缴纳施舍（天课）。’”根据众多文献及学者共识，如纳瓦维所引述的，一个乌qiyyah等于40个迪拉姆，因此五个乌qiyyah等于200个迪拉姆。然而，先知（愿主福安之）在世时，阿拉伯人主要使用银币，因此这些圣训确定了银币的应缴天课标准（尼萨卜）与税率。穆斯林学者对此并无争议。18

The agreed-upon saying states, "There is no sadaqah on anything less than five uqiyyah of silver currency."15 uqiyyah equals 40 dirhams, according to many texts and ijma, as quoted be al Nawawi.16 Thus five uqiyyah equals 200 dirhams. It seems, however, that silver currency was predominantly used by Arabs at the time of the Prophet (p),17 so the sayings determine nisab and rates on silver currency. These are not disputed by Muslim scholars.18

至于金币（第纳尔），关于其天课起征点（Nisab）的圣训，我们没有像银币那样的确定且广为人知的圣训，或者说没有那么强有力、那么普遍知晓的圣训。因此，黄金天课起征点并未获得一致认同，但绝大多数学者的观点是，黄金的天课起征点为20第纳尔。据传，哈桑·巴士里（al Hasan al Basri）曾有一种说法是40第纳尔，另一种说法是20第纳尔。[19] 黄金的天课起征点独立于白银的起征点，只有陶斯（Taus）例外，他以白银来衡量黄金。因此，按照他的观点，价值相当于200迪拉姆的黄金即为起征点。[19] 类似的观点也见于阿塔·祖赫里（'Ata al Zuhri）、苏莱曼·本·哈勒卜（Sulaiman bin Harb）、艾尤卜（Ayub）和萨赫提亚尼（al Sakhtiani）。20

As for gold currency (dinar) we have no sayings determining its nisab, or at least not as strong and commonly known sayings as those about silver. Hence the nisab of gold is not agreed upon unanimously, but the great majority of scholars are of the opinion that nisab on gold is 20 dinars. It is reported from al Hasan al Basri once that it is 40 dinars, and once that it is 20 dinars.19 Nisab on gold is independent from that on silver, except according to Taus, who evaluates gold by silver. Hence, according to him, an amount of gold whose value is 200 dirhams is the nisab.19 A similar view is also reported from 'Ata al Zuhri, Sulaiman bin Harb, Ayub and al Sakhtiani.20

多数学者的观点有以下几点依据：

The opinion of the majority is supported by the following points:

1. 有几段圣训，单独看都不无可非议，但彼此互相印证，便相互加强。其中包括：(a) 伊本·马哲和达拉库特尼（第199页）引述伊本·欧麦尔和阿伊莎的话，说先知ﷺ每二十第纳尔（即每二十个第纳尔）便收取半个第纳尔。

1. A few sayings, none of the free from criticism, but when taken together are strengthened by each other, include (a) Ibn Majah and al Daraqutnii (p. 199) reporting from Ibn 'Umar and 'Aishah that the Prophet (p) used to collect half a dinar on each 20

dinars,21 (b) 达拉库特尼(第199页)转述，'Amr bin Shu'aib 从其父，从其祖父，传自先知（ﷺ）："少于20 mithqal［第纳尔］的黄金，或少于200迪拉姆，不需缴纳［义务施舍］。"22 (c) Abu 'Ubaid 以其自己的传述链转述，穆罕默德·本·'Abd al-Rahman al-Ansari（再传弟子）说，在真主的使者（ﷺ）的信件中，以及在'Umar关于施舍的信件中，写道："黄金在未达到20第纳尔之前，不得征收。一旦达到20第纳尔，则应缴纳半个第纳尔。"23 (d) Abu Daud 转述 'Ali，其传述上溯至先知（ﷺ）："如果你拥有200迪拉姆，并且一年过去了，就必须征收五迪拉姆［作为天课］。在你拥有20第纳尔之前，你无需为黄金缴纳任何东西。如果你拥有20第纳尔，并且一年过去了，则应就其缴纳半个第纳尔［作为天课］。"一些圣训学者（hafizes）认为此段为良好（hasan）。达拉库特尼则认为，当其传述止于 'Ali 时，它是正确的。24

dinars,21 (b) al Daraqutni (p. 199) reports from 'Amr bin shu'aib, from his father from his grandfather, from the Prophet (p), "There is no [obligated sadaqah] on any less than 20 mithqal. [dinar] of gold or 200 dirhams,"22 (c) Abu 'Ubaid--with his own chain-- reports from Muhammad bin 'Abd al Rahman al Ansari, a Follower, that in the letter of the Messenger of God (p) and in the letter of 'Umar on sadaqah it is written, "From gold, nothing must be taken until it reaches 20 dinars. Once it is 20 dinars, then on it there is one half dinar due,"23 (d) Abu Daud reports from 'Ali, linked up to the Prophet, "If you have 200 dirhams, and a year passes on them, there must be five dirhams [taken as zakah]. You are not obligated to pay anything [on gold] until you have 20 dinars. If you have 20 dinars and a year passes on them, there is a half dinar due on it [as zakah]." Some hafizes [hadith critics] grade this good. Al Daraqutni considers it correct when it ends at 'Ali.24

有人主张，哈桑（愿安拉喜悦他）从某一传述中所说的观点——尼萨布为40第纳尔——可以由阿慕尔·本·哈兹姆所传的、先知（ﷺ）为他书写的那段话来佐证。该信函在提及白银的尼萨布之后继续写道：“每四十第纳尔应缴纳一第纳尔。”[36] 但这一论据很容易被所引用的原文本身驳倒，因为原文明显讲的是天课的税率，而不是尼萨布。

Some argue that al Hasan's opinion according to one version of the report from him-- that nisab is 40 dinars, may be supported by the saying from 'Amr bin Hazm that the Prophet (p) wrote for him. That letter continues, after the mention of the nisab of silver, "and on each 40 dinars there is due one dinar."36 One can easily disprove this argument by the very text cited, which talks obviously about the rate of zakah and not about nisab.

要完整理解金银的天课，就必须弄清楚今天一个银制迪拉姆（dirham）和一个金制第纳尔（dinar）的确切价值，由此才能算出当下的尼萨卜（nisab）等值。古今许多学者都曾尝试确定迪拉姆和第纳尔的精确重量，其中包括：阿布·欧拜德（Abu 'Ubaid）在《财产》（al Amwal）中的论述，37 巴拉左里（al Baladhari）在《诸城征服史》（Futuh al Buldan）中的论述，38 赫塔比（al Khattabi）在《圣训注释》（Ma'alim al Sunan）中的论述，39 马瓦尔迪（al Mawardi）在《统治的律例》（al Ahkam al Sultaniyah）中的论述，40 纳瓦维（al Nawawi）在《总汇》（al Majmu'）中的论述，41 麦格里兹（al Maqrizi）在《古代伊斯兰货币》（Ancient Islamic Currencies）中的论述，42 伊本·赫勒敦（Ibn Khaldun）在《历史绪论》（the Introduction）中的论述，43 以及其他多位学者的论述。

It is essential in order to complete the picture of zakah on gold and silver to find out how much, exactly, is the dirham of silver and the dinar of gold worth today. We can then determine the current equivalent of nisab. Many scholars early and late, have attempted to find out the exact quantity of the dirham and dinar. They include Abu 'Ubaid in al Amwal,37 al Baladhari in Futuh al Buldan,38 al Khattabi in Ma'alim al Sunan39, al Mawardi in al Ahkam al Sultaniyah,40 al Nawawi in al Majmu'41, al Maqrizi in Ancient Islamic Currencies,42 Ibn Khaldun in the Introduction,43 and several others.

伊本·赫勒敦总结道："须知，自伊斯兰早期、圣门弟子与再传弟子时代起，人们便一致公认：在伊斯兰教法中，十枚迪尔汉的重量等于七个米斯喀勒黄金。乌基叶为三十"

Ibn Khaldun summarizes, "One must realize that it is unanimously agreed upon since the early ages of Islam, the era of the Companions and Followers, that the dirham in Shari'ah is that ten of which equal in weight seven mithqal of gold. Uqiyyah is 30

因此,一枚银第纳尔的重量等于一枚金第纳尔重量的十分之七。一枚纯金第纳尔等于72粒平均重量的黑麦粒;因此,一枚银第纳尔重55粒。所有这些度量都是经一致同意确认的。第纳尔[即与米斯戈尔(mithqal)相同]在伊斯兰之前的时代并未发生变化。

dirhams. Consequently, the weight of a dirham of silver equals seven-tenths the weight of a dinar of gold. One dinar of pure gold equals 72 grains of rye of average weight; thus, one dirham weighs fifty-five grains. All these measures are affirmed by unanimous agreement." The dinar [which is the same as a mithqal] did not change from the era before Islam.

然而，自倭马亚王朝哈里发阿卜杜·马利克·本·marwan时期起，穆斯林货币便以上述重量在广大地区流通。当时存在多种重量不同的第纳尔，他依照上述比例将其统一。阿卜杜·马利克之后，多个国家在铸造的迪拉姆和第纳尔中做出了改动，因此上面引述的伊本·赫勒敦的定义便只剩理论意义，人们在确定尼萨卜及其他沙里亚数值时，不得不自行查明当地货币与这些定义之间的比例。

However, Muslim currencies, at the above mentioned weights, were used in a wide area, since the time of Ummayad caliph 'Abd al Malik bin Marwan. At this time, there were different dirhams with different weights, and he unified them, in accordance with the above ratios. Changes were incorporated in later minting of dirhams and dinars after 'Abd al Malik in several countries, so the above-cited definition by Ibn Khaldun became only theoretical, and people had to find out the proportion between their local currencies and those definitions in determining nisab and other Shari'ah quantities.

纸币现今在各国的交易中已占主导地位，黄金和白银作为货币已退出流通。那么，纸币的尼萨布是多少？是白银的尼萨布还是黄金的尼萨布？显而易见，二十第纳尔的黄金（85克）

Paper currency is now predominantly used in transactions in all countries, and gold and silver have disappeared from circulation as currencies. What is, then the nisab of paper money? Is it that of silver or gold? It is apparent that 20 dinar of gold (85 grams)

而200枚银币迪拉姆（595克）的价值，已与先知ﷺ时代不再相等。

and 200 dirhams of silver (595 grams) are no longer equal in value to each other as they were at the time of the Prophet (p).

可以预料，由于这属于人的理性推断范畴，一些学者会倾向于认为，银的尼萨布更适合用于非金属货币，因为它是经由圣训和一致意见（ijma'）明确确定的，并且按照今天的价值，它是两者中较低的数额，因此以其作为尼萨布对穷人更有利。这或许也是它在埃及、沙特阿拉伯、海湾国家、印度和巴基斯坦等国普遍采用的原因。52 另一些学者则倾向于认为金的尼萨布更为恰当，因为几个世纪以来，金的价值的变化不像银的价值那样大。53 主张金的尼萨布的学者包括已故的阿布·祖赫拉、赫拉夫和哈桑。54 这一观点可以通过将金的尼萨布与骆驼、绵羊和农作物的尼萨布加以比较来加以支持，因为按照今天的价格，人们会发现金的尼萨布比银的尼萨布更接近于其他财富种类的尼萨布。五头骆驼或四十

It is expected that since this is a matter of human reasoning, some scholars will be inclined to consider the nisab of silver most appropriate for non-metal money because it is determined explicitly by Sunnah and ijma', and it is the smaller amount of the two in today's value, so using it as nisab would be of more benefit to the poor. This is perhaps why it is commonly used in countries like Egypt, Saudi Arabia, the gulf states, India, and Pakistan.52 Other scholars tend to consider the nisab of gold more appropriate because the value of gold did not change through the centuries as much as did the value or silver.53 Scholars favoring gold nisab include the late Abu Zahrah, Khallaf, and Hasan.54 This view can be supported by comparing nisab on gold with nisab on camels, sheep, and crops, because one finds that under today's prices, the nisab of gold is more comparable to nisab on other items of wealth than the nisab of silver. Five camels or 40

羊的价值与约85克黄金非常接近,而595克白银可能并不等同于一头骆驼的价格。瓦利尤拉·达赫拉维(Waliyullah al Dahlawi)在其《真主的确证》(Hujjat Allah al Balighah)中说:"白银的天课起征点(Nisab)被估定为五乌基叶(uqiyyah),是因为这足以让最小的家庭在正常物价和一般饮食习惯下维持一年的生活。"55 我们能否在当今找到一个国家,其中595

sheep are a value that is very close to 85 grams of gold, while the 595 grams of silver may not equal the price of one camel. Waliyullah al Dahlawi in his Hujjat Allah al Balighah, says, "Nisab on silver was estimated at five uqiyyah because that was sufficient for the smallest household to live on for one year, under reasonable prices and with average dietary habits."55 Can we find any country today in which the value of 595

“……克白银对小家庭一年的开销是否足够？事实上，这么多白银恐怕连一个月甚至一周的开销都不够。因此，如今最好以相当于黄金的标准来确定现金的尼萨卜，即……”

grams of silver would be sufficient for one year's expenses for a small household? In fact, that much silver would hardly be sufficient for one month or even one week. It is much better to determine the nisab on money today at the equivalent of that on gold, i.e.

货币的价值并非固定不变，它会因诸多变量而时有升降。货币的真实价值在于其购买力，56 纸币之所以能够成功流通，正是因为它具有购买力。我们注意到，银币的价值下降到了一定程度，使得银的尼萨布与其他财富种类的尼萨布相比极低。这就是我倾向于以黄金尼萨布的等值来作为纸币尼萨布的原因。如果黄金的价值大幅下跌，又会怎样呢？我们能否找到一个标准且稳定的计量方式，用作货币的尼萨布？有人可能会参照其他财产的尼萨布，例如牲畜、谷物或果实的尼萨布，因为它们的价值可能比货币更稳定。

The value of money is not fixed; it goes up and down from time to time in accordance with many variables. The real value of money is its purchasing power,56 and the only reason paper currency could succeed was because it has purchasing power. We noted that silver money decreased in value to the extent that made silver nisab extremely low, compared to nisab on other items of wealth. That is the reason I prefer to use the equivalent of the nisab on gold for paper money. What would happen if the value of gold declined drastically? Can we discover a standard and stable measurement that can be used as a nisab for money? Some may look to nisabs applicable on other items, such as animals, crops, or fruits, whose value may be more stable than that of money.

眼下可以立即注意到的一点是：农作物的尼萨布（五瓦斯格）相对于牲畜的尼萨布而言，其数值非常低。这可以用以下几点来解释。第一，真主的恩惠在农业中更为显著，因为与产生其他形式财富的过程相比，人的作用相对较小。真主说："使他们可以享用其中的果实。这不是他们的手所造的，难道他们不感恩吗？"第二，人类离开土地所出的谷物和果实便无法生存，而没有牲畜作为食物则仍可以生活。因此，农作物的尼萨布被定得较低，以便提供更多的天课收入，惠及贫困者。第三，农作物和果实之于土地，就如同利润之于资本。对牛、骆驼和羊的天课是就资本与利润一并征收的，而对农作物和果实的天课则只从利润中征收。

The immediate observation on nisab of crops (five wasq) is that its current value is very low in relation to nisab on livestock. This may be explained by the following points: First, the bounty of God is more apparent in agriculture, where the human role is relatively less than in generating other forms of wealth. God says, "that they may enjoy the fruits of this artistry. It was not their hands that made this; will they not then give thanks?"57 Second, humanity cannot survive without what comes out of the soil as crops and fruits the way they can do without animals for food. Nisab on crops is made low in order to provide larger proceeds of zakah to benefit the needy. Third, crops and fruits are to land as profit is to capital. While zakah on cows, camels, and sheep is obligated on the capital and profit together, zakah on crops and fruits is only taken from the profit.

为弥补这一差异，尼萨布（nisab）定得较低，而天课（zakah）的税率则定得较高。

To compensate for that difference, nisab is made low and the zakah rate is made high.

如果以农作物的尼萨布作为不够恰当的近似值，那么牲畜的尼萨布或许可以作为另一种替代方案。首先，牛的尼萨布应当被排除，因为它并非由明确无误的经文所规定。骆驼和羊的尼萨布则由无争议的经文所规定，并得到伊জ玛尔（公议）的确认。那么，我们能否以五头骆驼或四十只羊的价值作为货币的尼萨布呢？

If nisab on crops is not adequate approximation, then the nisab on livestock may be another alternative. To start with, the nisab on cows must be disregarded because it is not obligated by a clear-cut text. Nisab on camels and sheep are obligated in noncontroversial texts and are confirmed by ijma'. Can we take the value of five camels or 40 sheep as the nisab on money?

为回答这个问题，我们首先须考虑：在先知（ﷺ）时代，骆驼和羊的尼萨布是否等同于白银货币的尼萨布。著名学者萨拉赫西（al Sarakhsi）在《al Mabsut》中主张，这个问题的答案是肯定的。

To answer this question we must first consider whether the nisab of camels and sheep equalled the nisab of silver money at the time of the Prophet (p). A leading scholar, al Sarakhsi, in al Mabsut, argues that the answer to this question is affirmative.

一头一岁的母驼过去估价约为40迪拉姆,一只羊估价为五迪拉姆。因此,五头骆驼应等于200迪拉姆的白银。58 但我们前面提到,伊本·胡马姆在《法特》中,以及伊本·努哲姆在《巴哈尔》中,都对《穆卜苏特》作者的论点进行了批判性考察。他们将其与布哈里圣训集中所载的一段圣训相对照,该圣训表明,先知ﷺ曾将一岁骆驼之间的价值差额估定为2只羊或20

A one-year-old she-camel used to be valued at about 40 dirhams, and one sheep at five dirhams. Thus, five camels should equal 200 dirhams of silver.58 But we mentioned earlier that Ibn al Humam in al Fath and Ibn Nujaim in al Bahr both critically investigate the argument of the author of al Mabsut. They contrast it with a saying reported in the correct collection of al Bukhari, which indicates that the difference in value of one year of age in camel is estimated by the Messenger (p) at 2 sheep or 20

dirham。这一明确的文本与萨拉赫西的计算相矛盾。59 根据这段可靠的圣训，在先知（愿主赐福他并使他平安）的时代，40只羊相当于400迪拉姆，也就是白银货币的尼萨卜的两倍。

dirhams. This is an explicit text that contradicts the calculation of Sarakhsi.59 According to this authentic saying, 40 sheep equalled at the time of the Prophet (p) 400 dirhams, that is, twice as much as the nisab of silver money.

然而，伊斯兰教法有意将白银的尼眨（nisab）定得低于牲畜的尼眨，这似乎是出于某种特殊的考虑。拥有金钱使所有者能够在多种用途之间做出选择，其选择范围当然远远多于拥有骆驼或绵羊。金钱是流动资产，而骆驼和绵羊则不是。在面对种种消费诱惑的情况下，将金钱保留满整整一年，比起将牲畜保留一年更能表明富足和储蓄的能力。尤其是哈乃斐学派，甚至将此作为明确的条件，这意味着这笔钱超出了所有者的基本需要。立法者在确定金钱的尼眨低于牲畜的尼眨时，可能正是考虑到了这些理由。

It seems, however, that the nisab of silver was intentionally made lower than nisab of livestock for a special reason in Shari'ah. Owning money enables the owner to select from a wide range of uses, certainly many more choices than owning camels or sheep presents. Money is a liquid asset, while camels and sheep are not. Holding on to money for one full year, despite all temptations to spend it, is more of an indication of richness and ability to save than retaining livestock for a year. There is an implication, especially according to Hanafites, who even make it an explicit condition, that this money is above and beyond the basic needs of the owner. These reasons may have been considered by the Legislator in determining nisab of money as below that of livestock.

纸币属于法定货币，由政府或经政府授权的机构印制，并在民众之间流通，用于他们的交易。这种货币在世界各地普遍使用，许多国内和国际交易都通过它来完成。纸币被用作交换媒介、价值储藏手段、衡量未来价值的尺度，以及评估金融交易的工具。60

Paper money is fiat money, printed by the government or a government-authorized body and circulated among people for use in their transactions. This kind of money is commonly used all over the world, via which many national and international transactions take place. Paper money is used as a means of exchange, a store of value, a measure of future values, and a means of evaluating financial transactions.60

纸币经历了一个演变过程，从必须可兑换为贵金属，发展到不可兑换。

Paper money evolved through time from obligatory convertibility to nonconvertibility.

在早期阶段，纸币的形式是银行发行的借据（I.O.U.），保证可以按固定数量兑换成黄金或白银。银行有义务应持有人要求，将这些借据兑换成黄金或白银。随着时间推移，银行体系得以影响政府，并获准只以部分黄金和白银储备来支撑已发行的借据。政府自己也涉足纸币发行，因为这似乎有利可图。起初，政府以部分贵金属储备发行纸币；后来，则通过授权中央银行发行一定数量纸币的政府许可制度来实现。于是，我们进入了不可兑换阶段：各国货币成为法定货币，在各自国境之内不再能兑换成黄金或白银。61

In its early stage, paper money took the form of I.O.U's issued by banks, that guaranteed their substitution for fixed amount of gold or silver. Banks were obliged to convert these I.O.U.'s into gold or silver on demand. As time went on, the banking machinery was able to influence the government and gain permission to hold only partial reserves of gold and silver against issued I.O.U.'s. Governments themselves went into the business of producing paper money because it seemed lucrative. At first governments issued paper money on partial precious metal reserves to the system of government authorizations given to central banks to issue a certain quantity of paper money. Thus we entered the phase of non-convertibility, where national currencies become compulsory and non-convertible to gold or silver within the borders of each country.61

显然，我们不会在伊斯兰早期世代中找到关于纸币是否应缴天课的任何意见，因为纸币是最近几个世纪才出现的发明。当代学者从不同角度看待这种货币，并对其是否应缴天课表达了不同的看法。埃及的马利基学派学者 'Alaish 长老认为，纸币不同于第纳尔和迪尔汗，因此不应缴纳天课。62 一些沙斐仪学派的学者为纸币应缴天课增加了一个条件，即纸币必须实际可兑换成金和银。63 编写《四大教法学派的教法》一书的学者群体写道：64

Obviously, we do not expect to find any opinion about the zakatability of paper money in the early generations of Islam because paper money is an invention of the last few centuries. Contemporary scholars look at this money from different angles and express different opinion about its zakatability. Shaikh 'Alaish, a Malakite in Egypt, says paper money is unlike dinars and dirhams and consequently not zakatable.62 Some Shafi'ites add a condition for the zakatability of paper money, the actual conversion of paper money into gold and silver.63 The group of scholars who authored the book al Fiqh 'ala al Madhahib al Arba'ah write:64

1. 沙斐仪派认为，纸币是代表发行银行债务的汇票。由于银行完全有能力偿付，因此适用关于债务的天课规定。

1. Shafi'ites consider paper money to be drafts representing debts of the issuing banks. Since the bank is fully capable of payment, the rules of zakah on debts apply.

这份草稿属于应缴天课（Zakat）的范围。

This draft is zakatable.

2. 哈乃斐学派认为，纸币是对银行的债权，在个人之间流通。它们应当缴纳天课。

2. Hanafites consider paper money to be claims on the bank that circulate among individuals. They are zakatable.

3. 马立克学派认为，这些纸币是一种交换媒介，代表黄金和白银，可随时兑换成这些金属，因此需要缴纳天课。4. 罕百里学派认为，纸币在兑换成黄金或白银之前不需要缴纳天课；一旦兑换成黄金或白银，则适用黄金和白银的天课条件。

3. Malikites find in these bank notes a means of exchange, representing gold and silver, convertible into these metals on demand. They are zakatable 4. Hanbalites consider paper currency not zakatable until it is converted into gold or silver, and then the conditions of zakatability of gold and silver apply.

显而易见，所有这些观点都是以"义务可兑换性"原则为基础的，而纸币最新的发展使其根本不再可兑换，这意味着这些观点，即使是那些认为纸币应当计入天课的观点，也应当根据这一现实加以修正。

It is apparent that all these views are based on the principle of obligatory convertibility, whereas the latest development in paper currency makes it nonconvertible at all, which means that these views, even those that count paper currency zakatable, should be revised according to this reality.

我们应当承认这一事实:纸币如今已成为交易的支柱。金银只是例外地被使用。由国家发行并担保的纸币,是当下与未来价值的衡量标准。法律规定其可接受性,并强制执行其不可兑换性。纸币用于履行金银作为货币所具有的一切活动与职能。然而,诚然,贵金属自身也具有价值,这一价值有时可能与其货币价值不同,它由这两种金属的供求决定,仅仅基于其工业与商业价值。金银之所以被赋予这一价值,是因为它们具有作为衡量价值之尺度的增值性资产特征。

We should recognize the fact that paper currency is now the backbone of transactions. Gold and silver are used only exceptionally. Paper currency, issued and guaranteed by the state, is the measure of current and future values. Laws provide for its acceptability and enforce its non-convertibility. Paper money is used to perform all the activities and functions of monetary gold and silver. It is true, however, that the precious metals have value of their own, which may at times be different from their monetary value, a value that is determined by the supply and demand for these two metals, merely on the grounds of their industrial and commercial value. It is imposed on gold and silver in consideration of their characteristics as growing assets used as a measure of value.

需要满足四个条件，钱财才需缴纳天课。

Four conditions are required for the zakatability of money:

1. 一、尼萨布（Nisab） 第一个条件是，财产的数量至少要达到尼萨布。

1. Nisab The first condition is that the amount of money should be at least equal to nisab.

凡未达到尼萨布的财产都免纳天课，因为其主人不被视为富有。黄金的尼萨布相当于85克纯金，即20第纳尔。

Anything that is below nisab is exempted from zakah, since the owner is not considered rich. nisab on gold is the equivalent of 85 grams of pure gold, which equals 20 dinar.

关于白银，其尼萨布为595克，这相当于圣训中提到的200迪尔汗；至于纸币的尼萨布，则已在上一小节中讨论过。

On silver, nisab is 595 grams, which is equal to the 200 dirhams mentioned in the saying, and nisab on paper currency was discussed in the previous subsection.

是否必须由一个人作为所有者？

Is it necessary that the owner be one person?

以合伙或公司为例：其所有者为数人，公司拥有的现金资产超过了九十四克（nisab，即禁月线）的标准，但每位合伙人所占的现金份额都低于此标准。按照艾布·哈尼法和马立克的观点，只有当每位合伙人各自所占的份额单独达到或超过禁月线时，才需缴纳天课。沙斐仪则将这一共有财产视为一个整体，只要总额达到禁月线即需缴纳天课。两者分歧的原因在于先知ﷺ的圣训所用词句的普遍性："不足五乌基亚（即二百迪拉姆）的财产，不需缴纳天课。"这段圣训并未说明这五乌基亚是属于一人还是多人。不过我还可以补充：规定禁月线作为天课义务的条件，其本意正是为了豁免少量财产的所有者。由此看来，禁月线或许应当只针对一个所有者来计算，否则它就失去了其应有的意义。

Take the example of a partnership or a corporation, in which the owners are several individuals and the company has cash assets of more than nisab, but the share of each partner of the cash money is lass than nisab. According to Abu Hanifah and Malik, partners are zakatable only if the share of each one alone is nisab or more. Al Shafi'i treats this common property as one unit and considers it zakatable if the total is at least nisab. The reason for this difference in opinion is the general terminology of the saying of the Prophet (p), "On that which is lass than five uqiyyah there is no sadaqah due." This text leaves undetermined whether these five uqiyyah (200 dirham) belong to one owner or more, but I may add that the very reason for which nisab is a condition of zakah is to exempt owners of small quantities. This may indicate that nisab should perhaps be applied to one owner, since otherwise it loses its virtue.

沙斐仪将合伙中的共同财产，与牲畜在放牧时混在一起作类比，但在牲畜混养对天课的影响上，这里同样出现了观点的分歧。68 多数学者的观点基于这样的假设：天课只是富人的义务，因此合伙中可能包含一些贫穷的合伙人，为何这些穷人仅因与富人合伙，就要承担天课义务呢？另一方面，沙斐仪的观点在适用上似乎更为简便，尤其是在公司已成为商业世界中具有重要地位的今天。不过，有人可以建议，从公司征收的天课中，可以拿出一部分分配给该公司的贫穷股东或合伙人。68

Al Shafi'i look at the similarity between common property in a partnership and mixing cattle together in grazing, but here again the same difference in views appears with respect to the effect of mixing cattle in grazing.67 The majority's view is based on the assumption that since zakah is an obligation on the rich only, a partnership may contain some poor partners, and why should these poor fellows become azakatable simply because of their association with the rich? On the other hand, al Shafi'i's view appears to be simpler in application in a time when corporations have become of major importance in the business world. However, it could be suggested that part of the proceeds of zakah taken from corporations be distributed among the poor shareholders or partners of that corporation.68

为了完整地学习金银天课的规定，我们必须了解金银制成的器皿、饰品、装饰品、雕像以及男女首饰上的天课规定。

In order to complete our study of zakah on gold and silver, we must understand zakah on utensils, ornaments, decorative objective, statuery, and men and women's jewelry made of gold and silver.

穆斯林学者之间并无争议:凡是以被禁止的方式使用金银,都须缴纳天课。有可靠且确凿的圣训传述禁止以金银制作厨房和餐具,因为这是奢侈、炫耀的生活方式的表现,也构成一种囤积。80

It is not disputed among Muslim scholars that whenever gold and silver are used in a forbidden manner they are subject to zakah. Authentic and correct sayings are reported which forbid the use of gold and silver as kitchen and dining utensils because that is a feature of a lavish and ostentatious way of living and constitutes a form of hoarding.80

作者在《穆格尼》中解释道:"凡禁止使用之物,亦禁止用作装饰。"无论这些器皿和装饰品为男子还是女子所有,均同此理。女子佩戴首饰之所以被允许,是因为女子是为丈夫而佩戴。这一理由不能延伸到器皿和其他饰物上。此外,无论雕像由何种金属或石料制成,均被禁止。如果雕像是用金或银制成的,其被禁止的理由便加倍。伊本·古达麦补充道:"明白此点之后,饰物和器皿无可争议地应当缴纳天课,只要其本身或与所拥有的其他金银合并计算,达到定额(尼綌)即可。"82 《穆格尼》的作者还引述某些罕百里学者的观点,认为应当考虑这些物品的市场价值,而不仅仅是其重量,因为其中融入了很高的艺术价值。83

The author of al Mughni explains, "Whatever is prohibited for use is also prohibited for decoration," no matter whether such utensils and decorative objects are owned by men or women. Women's jewelry is allowed on the grounds that women wear it for their husbands. This need cannot be extended to utensils and other ornaments. Additionally, statues are prohibited regardless of the metal or stone they are made from. If they are made of gold or silver, the grounds for their prohibition is doubled. Ibn Qudamah adds, "Once this is realized, ornaments and utensils are indisputably zakatable, if they reach nisab either alone or when added to other owned gold and silver."82 The author of al Mughni attributes an opinion to some Hanbalites that the market value of such items should be considered and not only their weight, because of the high artistic value incorporated in them.83

男子禁止佩戴金、银或其他任何材质制成的首饰，唯有素面银戒指是允许的。84 因此，男子的首饰若达到纳绝布标准，则需缴纳天课，因为男子佩戴首饰并不被视为满足像女子那样的天性需要。85 对男子首饰征收天课，是为了提醒人们拥有此物之过失，并提醒人们应当将其价值重新投入生产性使用。至于男子使用金子，则完全禁止，但有某些必要情况除外，例如用作牙套、补牙，或用来替代断裂的鼻子或割断的耳朵。

Men are forbidden to wear jewelry made of gold, silver, or any other substance, except for a plain silver ring which is permissible.84 Men's jewelry is thus subject to zakah if it reaches nisab, because the use of jewelry by men is not considered a satisfaction of a natural need like that of women.85 Zakah is obligated on men's jewelry as a reminder of the error of owning and of the need to put its value back into productive use. As for the use of gold by men, it is prohibited completely, except for such necessities as its use as caps for teeth, tooth filling, or as a substitute for a broken nose or a cut ear.

阿布·达乌德记载，阿卜杜·拉赫曼·本·塔拉法传述：他的祖父阿尔法哈·本·萨阿德的鼻子在凯拉布之日被割断了。他做了一个银制的假鼻子，结果它腐烂并发出臭味。先知ﷺ命令他换一个金鼻子。 艾哈迈德说：“在必要的情况下，用金线固定牙齿是可以的，如果担心牙齿会脱落。”除此之外，男子使用黄金的任何其他用途都是被禁止的，并且需要缴纳天课。不过，我们应当认识到，在男子的饰物方面，优先考虑的是价值，而不仅仅是重量，因为其中包含了工艺劳动所增加的价值。一旦这件饰物的价值达到相当于85克黄金的数额，它就需要缴纳天课。

Abu Daud reports from 'Abd al Rahman bin Tarafah that "the nose of his grandfather, 'Arfajah bin Sa'd, was severed the day of al Kilab. He got an artificial nose made of silver, but it got rotten and smelly. The Prophet ordered him to get a gold nose." Ahmad says, "It is all right in cases of necessity to tie the teeth with gold thread, if it is feared the teeth may fall out." Any other use of gold by men is forbidden and is subject to zakah. We should recognize, however, that it is preferred to consider value and not only weight in the case of men's jewelry, because of the value added by the artistic labor. Once the value of this jewelry reaches the equivalent of 85 grams of gold, it becomes zakatable.

女性佩戴的、非金银材质的首饰，例如珍珠、钻石及其他宝石和金属制品，是不需缴纳天课的。因为这些首饰是真主所规定的、供女性个人合法使用的物品，正如经文所说："你们可以从中取出装饰品来佩戴"，它们也不被视为增值资产。部分什叶派的著名学者（Ahl al Bait，即先知家族的学者）持不同看法，认为只要女性首饰的价值达到尼萨布标准，就应缴纳天课，理由是宝石也是有价值的财富，而真主说："你从他们的财产中收取天课（sadaqah）。"他们指出，这节经文中的"他们的财产"（their wealth）是复数形式，指的是穆斯林，经文的普遍含义是：从每一个人的财产中收取。

Women's jewelry made of other than gold and silver, such as pearls, diamonds, and other precious stones and metals are not zakatable, because they are designated for personal and lawful use by women, as determined by God, "And that ye may extract therefrom ornaments to wear,"86 and are not considered growing assets. Some leading Shi'ite scholars of Ahl al Bait disagree and consider any women's jewelry that reaches nisab in value is subject to zakah on the grounds that are jewels valuable items of wealth, and God says, "Out of their wealth take a sadaqah." They indicate that the words "their wealth" in this verse are in the plural, attributed to Muslims, and the general implication of the verse means take from the wealth of each one of them.

妇女的首饰、宝石和贵金属，属于这一普遍含义所涵盖的财富之列。87 大多数学者认为，即便承认经文的普遍性，也必须看到，圣训将经文的含义限定为仅指可增长的财富或具有增长潜力的财富。因此，决定应否缴纳天课的依据是实际或潜在的增长，而不是物品本身的贵重性。88 这些首饰通常是为了个人装饰而购置的，而不是为了增值或投资；只要它们不是为了囤积财富而保存，情况便是如此。

Women's jewels, precious stones, and metals are items of wealth included in this general meaning.87 The majority of scholars argue that even if we accept the generality of the verse, we must recognize that Sunnah restricts the meaning of the verse to only growing wealth or wealth with growth potential. Thus, actual or potential growth is the reason for zakatability and not the precious nature of the item.88 These jewels are usually obtained for personal ornamentation and not for growth or investment, as long as they are not kept for the purpose of hoarding wealth.

在先知（愿主赐福于他并使他平安）所颁布的关于天课的书信中，并未提及妇女的金银饰品，我们也没有任何真实可靠、明确的文本来规定或豁免这些饰品的天课。现有的只有几段圣训，其真实性和所指含义都存在争议。89 学者们意见分歧的原因在于：一些学者考虑饰品所用的金属本身。金和银都可作为货币而需缴纳天课，因此这些学者认为金银饰品同样应当缴纳天课。另一些学者则考虑制作饰品所需的劳动和工业加工过程，即把金属从货币形态转变为可供个人使用、满足妇女天然需要的商品。因此，饰品与衣物、家具以及其他个人用品相似，而这些物品是一致公认免除天课的。

In the letter on sadaqat sent by the Prophet (p) there is no reference to women's gold and silver jewelry, nor do we have any authentic, explicit texts which obligate zakah or exempt it on this jewelry. All we have is a few sayings whose authenticity and indications are controversial.89 The reason for the differences in opinion is that some scholars take into consideration the metal of which jewelry is made. Gold and silver are both zakatable as money, so these scholars consider gold and silver jewelry also zakatable. Other scholars consider the labor involved and the industrial process required to make jewelry and transform the metal from its monetary nature into a commodity ready for personal use that satisfies a natural need of women. Thus jewelry is similar to cloths furniture, and other personal objects that are unanimously exempt from zakah.

根据这些学者的观点，女性的首饰不需缴纳天课。这些裁决仅适用于合法的首饰。被禁止的首饰则一致认为需要缴纳天课。因此，学者分为两派：一派认为首饰与金钱完全一样需要缴纳天课；另一派则认为首饰不需缴纳天课，或者仅在某些限制条件下才需缴纳。

According to these scholars, women's jewelry is not zakatable. These rulings apply only to lawful jewelry. Forbidden jewelry is unanimously zakatable. Accordingly, there are two groups of scholars, those who consider jewelry zakatable exactly like money, and those who consider them non-zakatable or zakatable within certain restrictions.

根据拜哈基等人的记载,阿勒开迈的妻子(伊本·麦斯欧德的妻子)曾就她的首饰问他。他回答说:"如果它们达到两百迪尔汗,就需要缴纳天课。"她问道:"我能否把它的天课用在我的侄子身上?他是孤儿,我是他的监护人。""可以。"他回答。拜哈基评论说:"这段记载也有传述链上溯至先知(p)的版本,但它是无旁证的。"90 他还记载,舒艾布·本·雅萨尔传述:欧麦尔曾写信给艾卜·穆萨说:"你要指示你辖区内的穆斯林妇女为她们的饰品缴纳天课。"但这一记载并非可靠地来自欧麦尔。91 伊本·艾比·设白白引述哈桑的话说:"我知道,四位再传弟子中没有一人说过饰品需要缴纳天课。"92

Al Baihaqi and others report from 'Alqamah the wife of Ibn Mas'ud asked him about her jewels. He replied, "If they reach 200 dirhams, they are zakatable." She said, "May I spend their zakah on my [orphaned] nephew whose guardian I am?" "Yes," he answered. Al Baihaqi comments, "This is also narrated and linked up to the Prophet (p), but it is unsupported."90 He also reports from Shu'aib bin Yasar that 'Umar wrote Abu Musa to90 "Instruct Muslim women in your area to pay zakah on their ornaments." But this is not authentically reported from 'Umar.91 Ibn Abi Shaibah quotes al Hasan as saying, "I know that none of the [four] Successors said that ornaments are zakatable."92

据拜合qī（Al Baihaqi）引用阿伊莎的话说：“如果缴纳了佩戴首饰的天课，那么佩戴首饰是可以的。”93

Al Baihaqi reports from 'A'ishah, "It is all right to wear jewelry if its zakah is paid,"93

但是我们手头有一则可靠的来自阿伊莎的圣训与此相悖，这一点稍后将会看到。据传，阿卜杜拉·本·阿慕尔过去常常写信给他的司库萨利姆，指示他每年为其女儿们的首饰缴纳天课。94 艾卜·欧拜德记载了他的话，说他给了三个女儿价值六千第纳尔的首饰。

But we have on hand a correct report from 'A'ishah contradicting this, as will be seen later. It is reported that 'Abd Allah bin 'Amr used to write his treasurer Salim instructions to pay zakah on the ornaments of his daughters every year.94 Abu 'Ubaid reports from him that he gave his three daughters ornaments worth six thousand dinars.

他过去每年都派他的奴隶贾利德去替他们缴纳天课。95

He used to send his slave Jalid every year to pay their zakah.95

上述所有圣训的传述链都存在争议。艾布·欧拜德评论说:"我们从任何一位圣门弟子那里,都没有关于饰物需要缴纳天课的可靠记载,只有伊本·麦斯欧德的记载例外。"伊本·哈兹姆说:"伊本·麦斯欧德的记载在可靠性上是最高的。"97 主张饰物应当缴纳天课的人包括:赛义德·本·穆萨耶卜、萨阿德·本·朱拜尔、阿塔、穆贾黑德、阿布杜拉·本·沙达德、贾比尔·本·宰德、伊本·沙布鲁马、迈蒙·本·马赫兰、祖哈里、萨乌里、艾布·哈尼法及其弟子、奥扎歇、以及哈桑·本·海伊。98

The chains of all the above reports are controversial. Abu 'Ubaid comments, "We have nothing authentic about zakah on ornaments from any of the Companions except from Ibn Mas'ud.96 Ibn Hazm says "The report of Ibn Mas'ud is topmost in its authenticity."97 Among those who believe that ornaments are zakatable are Sa'id bin Musayyib, Sa'ad bin Jubair, 'Ata, Mujahid, 'Abd Allah bin Shaddad, Jabir bin Zaid, Ibn Shabrumah, Maimun bin Mahran, al Zuhri, al Thawri, Abu Hanifah, and his disciples, al Awza'i and al Hasan bin Hay.98

1. 这节经文的一般含义是：“有些人囤积金银，却不将其用于安拉的道路。你要向他们宣告一项极其痛苦的刑罚。”这节经文中所说的金银，既包括用于女性饰物的金银，也包括货币和金条。因此，若不缴纳天课，其主人将在复活日被这些金银的热力烙印。

1. The general implication of 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." Gold and silver mentioned in this verse include that which is used in women's ornaments as much as it includes money and bullion. Consequently, unless zakah is paid, the owner will be branded with its heat on the Day of Resurrection.

2. 先知（愿主福安之）所说的大意："白银的天课为十分之一的四分之一；不足五乌基叶的，不需缴纳天课。"这表明，白银达到五乌基叶时即应缴纳天课，正如关于黄金的一般经文所说："凡拥有黄金而不缴纳其天课者……"等，同样适用于黄金。

2. The general meaning of the sayings of the Prophet (p), "On silver, one-fourth of one-tenth is obligated; no sadaqah is required on what is less than five uqiyyah." This implies that silver is zakatable once it reaches five uqiyyah, as do the general texts of zakah on gold, such as "There is no owner of gold that does not pay its zakah . . . etc.

3. 有几种关于首饰上天课的说法，一些著名学者认为是正确的。其中包括以下几种：

3. There are a few sayings about zakah on ornaments in particular that are considered correct by some leading scholars. Among these sayings are the following:

(a) 艾卜·达吾德从阿慕尔·本·舒艾卜，从他父亲，从他祖父处转述：一位妇女带着她的女儿来到先知（ﷺ）面前。她女儿的手腕上戴着两只粗重的金手镯。先知问道："你给这个缴纳天课了吗？"她回答说："没有。""你难道乐意真主在复活日用两只火手镯套住你吗？"他警告道。传述人说："她便把手镯取下来，扔给先知（ﷺ），说：'这些属于真主和祂的使者。'"100

(a) Abu Daud reports from 'Amr bin Shu'aib from his father from his grandfather, that a women99 with her daughter came to the Prophet (p). On the wrist of her daughter were two thick bracelets of gold. the Prophet asked, "Do you give zakah on this? She replied "No." "Does it please you for God to embrace you with two bracelets of fire on the Day of Resurrection?" he warned. The narrator says, "She took them off and tossed them to the Prophet (p), saying, They belong to God and His Messenger."100

(b) 艾布·达乌德、达拉库特尼、哈基姆和拜海基从阿伊莎处转述：“真主的使者ﷺ进入我的房间，看见我手里拿着几枚银戒指。他说：‘阿伊莎，这是什么？’我说：‘真主的使者，我做了这些来作为装饰，以取悦您。’他说：‘你有没有为它们交天课？’我回答：‘没有。’或者用否定的话回答。他说：‘那就足够你进火狱了。’”101

(b) Abu Daud, al Daraqutni, al Hakim, and al Baihaqi report from 'A'ishah that "The Messenger of God (p) entered my room and found in my hand a few rings of silver. He said, A'ishah, what is this?' I said, 'I made them in order to use them as ornament [to please you] O Messenger of God.' He said, Do you pay their zakah?' I answered 'No,' or negatively. He said, 'That would be enough for you of the fire,'101

(c) 艾布·达乌德等人转述，乌姆·赛俩麦说："我曾佩戴一些金饰，我问：'真主的使者啊，这算是囤积吗？'他说：'达到尼萨卜的金饰，若已缴纳天课，就不算囤积。'"穆恩޻里在评注中说："此段传述的系统中有阿塔卜·本·比沙尔（艾布·哈桑·哈拉尼），布哈里曾转述他的圣训，但也有其他人批评他。"102

伊本·哈兹姆在《穆哈ല्ला》中写道:"贾比尔·本·阿卜杜拉和伊本·欧麦尔说:'首饰不需要缴纳天课。'这也是阿斯玛·宾特·艾布·伯克尔的观点,而与此相似的观点也被正确地转述自阿伊莎。这也是沙阿比、阿姆拉·宾特·阿卜杜勒·拉赫曼、艾布·贾法尔和穆罕默德·阿里的意见。据传塔乌斯、哈桑和赛义德·本·穆萨耶卜也持此见。关于苏夫扬·萨乌里有两种不同的传述,一种认为女性的首饰需要缴纳天课,另一种则认为不需要。卡西姆·本·穆罕默德(阿伊莎的侄子)、马立克·本·艾奈斯、艾哈迈德·本·韩百勒和伊斯哈格·本·拉胡维赫都认为女性的首饰不需要缴纳天课。据赫塔比所述,这也是沙斐仪最著名的观点,同时也是艾布·欧拜德的意见。"

Ibn Hazm in al Muhalla writes, "Jabir bin 'Abd Allah and Ibn 'Umar said, "There is no zakah on ornaments " This is also the view of Asma' bint Abu Bakr, and similar view is correctly reported from 'A'ishah. This is also the opinion of al Sha'bi, 'Amrah bint 'Abd al Rahman, Abu Ja'far, and Muhammad 'Ali. It is reported from Taus, al Hasan, and Sa'id bin al Musayyib, There are two differing reports from Sufian al Thawri, one that women's jewelry is zakatable and one that it is not.104 Al Qasim bin Muhammad ('A'ishah's nephew), Malik bin Anas, Ahmad bin Hanbal, and Ishaq bin Rahwayh say that women's jewelry is not zakatable. This is the most famous opinion of al Shafi'i, according to al Khattabi,105 and it is the opinion of Abu 'Ubaid as well.

原则上，没有伊斯兰教法的依据，人们没有义务缴纳天课。关于妇女首饰需缴纳天课的说法，既没有可靠的经文依据，也没有以可靠经文为基础的正确类比。此外，天课是针对实际或潜在可增值的财产而征收的，而首饰两者皆非：首饰是用来佩戴的，而不是用于投资的。用于个人使用的牲畜与此类似，显而易见。这些牲畜不需缴纳天课，因为它们不用于增值。

In principle, people are not obligated to pay zakah without a text from Shari'ah, and there is neither an authentic text about zakah on women's jewelry nor a correct analogy to a ruling based on an authentic text. Moreover, zakah is obligated on actually or potentially growing wealth, and jewelry is neither. Jewelry is for wearing and do for investment. The analogy to animals for personal use is obvious. Those animals are not zakatable because they are not used for growth.

还有一些可靠的传述,来自若干圣门弟子,表明饰物不需缴纳天课。马立克在《穆宛塔》中引述卡西姆·本·穆罕默德的传述说:先知(p)的妻子阿伊莎是她那些孤儿侄女的监护人。她们佩戴饰物,而阿伊莎没有为她们的饰物缴纳天课。他又引述纳菲尔的传述说:阿卜杜拉·本·欧麦尔的女儿们和女奴佩戴金饰,而他没有为她们的饰物缴纳天课。 伊本·阿比·舍伊巴引述卡西姆的话说:"我们的财产由阿伊莎保管。她为这些财产缴纳天课,但饰物除外。"又引述阿姆拉的话说:"我们是阿伊莎监护下的孤儿。我们有饰物,她没有为之缴纳天课。"伊本·阿比·舍伊巴、艾布·欧贝德等人还引述了类似的传述,传述人除阿伊莎和伊本·欧麦尔外,还有贾比尔·本·阿卜杜拉和阿斯玛·宾特·艾布·伯克尔。 伊本·祖拜尔引述贾比尔的话说:"饰物不需缴纳天课。"我说:"它的价值也许达一千第纳尔。"他回答:"那是用来佩戴或出借的。"另一个版本中他说:"的确,那就太多了。"据传,阿斯玛曾不为饰物缴纳天课。沙斐仪补充道:"也有传述来自伊本·阿拔斯和艾奈斯·本·马立克,但我不知道这些传述是否可靠。这些传述的含义是:饰物不需缴纳天课。"109

There are also authentic reports from some Companions to the effect that zakah is not obligated on ornaments: Malik in al Muwatta' reports from al Qasim bin Muhammad106 that 'A'ishah, the wife of the Prophet (p) was the guardian of her orphaned nieces. They used to wear ornaments, and she did not give zakah on their ornaments.107 He also reports from Nafi that 'Abd Allah bin 'Umar's daughters and female slaves wore gold ornaments, and he did not pay zakah on their ornaments.l07 Ibn Abi Shaibah reports from al Qasim that "Our assets were kept with 'A'ishah. She used to pay zakah on them, except for the ornaments," and from 'Amrah that "We were orphans under the guardianship of 'A'ishah. We had ornaments and she did not pay zakah on them." Ibn Abi Shaibah and Abu 'Ubaid and others report similar things from Jabir bin 'Abd Allah and Asma bint Abu Bakr in addition to 'A'ishah and Ibn 'Umar.l08 Ibn al Zubair narrates from Jabir, "There is no zakah on ornaments. I said, 'It may be as much as a thousand dinars.' He answered, 'It is for wearing or lending.'" In another version he says, "Verily, that is too much." It is reported from Asma' that she did not use to pay zakah on ornaments, and al Shafi'i adds, "It is also reported from Ibn 'Abbas and Anas bin Malik, but I do not know whether it is authentic from them. The meaning of those reports is that there is no zakah on ornaments."109

穆罕默德·本·艾哈迈德·伊本·鲁世德的孙子，即法官阿布·瓦利德·巴吉（Al Qadi Abu al Walid al Baji）在其对《穆宛塔》的注释中写道："这是门徒之间广为人知的观点。'A'ishah（愿安拉喜悦她）或许是最有知识的，因为她是先知ﷺ的妻子，而非可能在此类事务上错过其教令的人。此外，'Abd Allah bin 'Umar是先知ﷺ的妻子Hafsah的兄弟，他若知道有任何此类义务，也必定会知晓。"110 可以用Yahya bin Sa'id所传的话作为佐证："我询问'Amrah关于饰物的天课，她说：'我从未见过有人为它们缴纳天课。'"据传Al Hasan曾说："我不知道有任何一位再传弟子主张饰物需要缴纳天课。"111

在陈述了法学家们的不同观点之后,我可以说:看来最有分量的意见是,在一定限度内,首饰不需缴纳天课。这一观点符合天课应征的一般条件。也就是说,天课是强制征收于实际或潜在增值的财产之上的,例如货币和经营性存货。女性的首饰佩戴不是为了增值,而是为了个人使用和合法的装饰。它满足女性的个人需要,而伊斯兰教是考虑到这些天性的需求的。金银首饰对女性是合法的,而对男性则不合法。因此,女性的首饰类似于昂贵的服装、家具以及其他对她合法的个人饰物。它与珍珠、钻石及其他宝石制成的首饰有很大的相似之处,而《古兰经》的经文已使这些宝石对女性合法。[116] 这些珍珠、宝石和贵重服饰,尽管价值高昂,但依据主要学者的一致意见,都免缴天课。

After presenting the differing views of jurists, I may say that what seems to carry most weight is that zakah is not obligatory on jewelry, within certain limits. This opinion is consistent with the general conditions of zakatability. That is, zakah is compulsory on actually or potentially growing assets, such as money and business inventory. Women's jewelry is worn not for growth but for personal use and lawful ornamentation. It satisfies personal needs of women, natural desires which are taken into consideration in Islam. Gold and silver jewelry is lawful for women, while it is not for men. Hence jewelry for women is something like expensive clothes, furniture, and other sorts of personal ornaments that are lawful for her. It carries great similarities to jewelry made of pearls, diamonds, and other precious stones, which are made lawful for woman by the texts of Qur'an.116 These pearls, precious stones, and valuable clothes are exempt from zakah by the unanimous opinion of leading scholars, in spite of their high value.

我们从先知的圣训中understand到，天课并非对所有财产都有义务，而只针对增长性的财产。自住的房屋、个人的交通工具以及工具，无可争议地免于天课。即便是认为首饰需缴纳天课的哈乃斐派教法学家，也裁定可课税的理由在于：超出个人需要、旨在获利的资产所处的地位。 Note: The rule requires ﷺ after mentions of the Prophet. The source text contains "the Prophet's tradition", so I render it as 先知的圣训 and add ﷺ after 先知. Corrected translation: 我们从先知ﷺ的圣训中得知，天课并非对所有财产都有义务，而只针对增长性的财产。自住的房屋、个人的交通工具以及工具，无可争议地免于天课。即便是认为首饰需缴纳天课的哈乃斐派教法学家，也裁定可课税的理由在于：超出个人需要、旨在获利的资产所处的地位。117

We realize from the Prophet's tradition that zakah is not required on all kinds of wealth, but only on growing items. Homes inhabited by their owners, means of personal transportation, and tools are indisputably exempt from zakah. Even the Hanfite jurists, who consider zakah obligatory on jewelry, have decided that the reason for zakatability is the position of an asset in excess of personal needs, that is designed for profit.117

这个理由是否同样适用于女性合法的首饰，即既不是为了增长（投资）而设，也没有超出个人所需？

Does this reason apply in the case of lawful jewelry for women, which is neither designated for growth nor in excess of personal needs?

哈乃斐学派也豁免了用于灌溉和耕种的役用牲畜的天课，尽管同样的牲畜如果是自然放牧而非用于劳作，则是需要缴纳天课的。役用牲畜与工具和专供个人使用的物品相似。那么，同一批哈乃斐学者又如何对首饰征收天课呢？首饰同样是供个人使用的。我坚信，伊斯兰教法对相似的事物一视同仁；每当相似的事物未被同等对待时，便是法学家判断上的失误。这或许正是阿布·欧拜德批评那些对首饰征收天课、却豁免役用牲畜之人的原因。伊斯兰教法极不可能豁免用珍珠、钻石及其他宝石制成的首饰——这些宝石往往比金银更昂贵——而只对金银首饰征收天课。前一类首饰通常为富有的女性所佩戴，后一类则为中产阶级乃至贫穷的女性所用。让中产阶级和贫穷女性为其首饰缴纳天课，而豁免上层女性同类的缴纳，这难道合乎情理吗？

1. 引用经文“那些囤积金银而不将其用于主道的人……”，并以此解释囤积包括妇女的首饰，这种做法是不可接受的。125 该经文所指的金银，是用作妇女个人佩戴和享用之饰物的金银。除紧急情况外，没有人要求首饰必须流通并用于主道。

1. The use of the verse "who hoard gold and silver and spend it not in the way of God . . . ." along with the interpretation that hoarding includes women's jewelry is not acceptable.125 The verse refers to gold and silver that are designated as jewelry for the personal use and enjoyment of women. No one requires that jewelry be circulated and spent in the way of God, except in emergencies.

2. 主张首饰需缴纳天课的人所引用的那些言论，也被其他学者从其真实性和其所指示的含义两个方面提出了争议。

2. The sayings used by those who obligate zakah on jewelry are also disputed by others from the point of view of their authenticity as well as from the point of view of their indications.

(a) 第一段圣训“白银的应纳天课为四十分之一”，是公认的可靠圣训。但这段圣训中用于“白银”的阿拉伯语词是“al riqqah”（الرِّقَّة），其字面意思是铸成钱币形式的白银。阿拉伯语中不用这个词来指代制成的首饰。

(a) The first saying, "and there is one-fourth of a tenth due on silver," is agreed upon as correct, but the Arabic word used for silver in this saying is "al riqqah" which literally means silver that has been minted in the form of coins. The word is not used in Arabic for manufactured jewelry.

(b) 其余一些圣训的传述并未被证明为真实可靠，以至于al-Tirmidhi曾说："关于这个问题，没有一段圣训是正确的。"126 主张对首饰征收天课的Ibn Hazm并不依赖这些圣训。事实上，他不同意将这些圣训用作对首饰征收天课的论据。他论证道："那些认为首饰须纳天课的人所用的圣训和传述模糊不清，我们无需理会。"127 在他的论证中，Ibn Hazm只依据关于金银天课的基本经文所蕴含的普遍含义。不过，我还是花些时间来审查这些圣训的传述线索。

(b) Some of the other sayings are not proven authentic, to the extent that al Tirmidhi could say, "No saying is correct on this question."126 Ibn Hazm, who obligates zakah on jewelry, does not depend on those sayings. He, in fact, disagrees with the very use of those sayings as arguments for obligating zakah on jewelry. He argues, "Those who see that zakah is required on jewelry use fumbling sayings and reports which we need not be occupied with."127 In his argument, Ibn Hazm depends only on the comprehensive implications of the basic texts of zakah on gold and silver. However, let me take time to review the chains of those sayings anyway.

根据纳萨伊的记载，这段出自阿慕尔·本·舒阿伊卜的话是马succ勒（中断的）圣训。蒙迪里在《劝诫与警示》中将其标注为弱。我们此前已经讨论过这一点，并引用了阿布·欧拜德对此的看法。 关于'A'ishah（阿伊莎）谈及手镯的那段记载，其传述链中有叶海亚·本·阿尤卜·戈菲基。叶海亚被布哈里和穆斯林等人接受，他是可信的；但是dhahabi（扎哈比）引述了几位批评家对他的不同看法。他引述伊本·麦因的话说："他的传述可以接受。"又引述艾哈迈德的话说："他的记忆力不好。"伊本·盖坦和阿布·哈提姆则被引述为说："他的传述不可采纳。"纳萨伊说他不是一个可靠的传述环节，达拉古特尼则说："他所传的一些话存在矛盾之处。" 达拉古特尼提到了叶海亚的若干此类矛盾之处，这些传述都被否定。对于极具争议的人的传述，不应用于那些未获共识的问题上，尤其是当我们手中已有可靠的传述，表明阿伊莎的做法与这段话相抵触的时候。

The saying from 'Amr bin Shu'aib is reported by al Nasa'i as mursal. Al Mundhiri marks it in al Targhib wa al Tarhib as weak. We have discussed it earlier and quoted the opinion of Abu 'Ubaid on it. The saying reported from 'A'ishah about the bracelets has Yahya bin Ayub al Ghafiqi in its chain. Yahya is acceptable to al Bukhari and Muslim and others; he was trusted, but al Dhahabi quotes differing opinions about him from several critics. He quotes Ibn Ma'in as saying, "His sayings' reports are fair," and Ahmad as saying, "He had a bad memory" Ibn al Qattan and Abu Hatim are quoted as saying, "His reports must not be accepted," and al Nasa'i saying he was not a strong link, and al Daraqutni saying "Some of his reported sayings have discrepancies."128 The latter mentions several of these discrepancies of Yahya, which are rejected. The report of a person who is extremely controversial should not be used on issues that are not agreed upon, especially when we have on hand correct reports that 'A'ishah's practices are in opposition to his saying.

如果首饰的数量超过了习惯的用量并达到奢侈的程度，超出的部分需要缴纳天课。这是因为首饰之所以免缴天课，是因为它与衣服和家用器物一样为妇女所使用。超出习惯和适度使用范围的部分，要么被禁止，至少也是被不鼓励的；无论如何，这都不为伊斯兰教法所认可。奈瓦维说："我们沙斐仪学派的同道认为，首饰只有在不显眼的奢侈范围内才被允许，一旦达到奢侈的程度，那么根据伊拉克大多数法学家的观点，它就成为被禁止的。"156 哈姆巴里学派的伊本·哈米德说："如果首饰不超过一千密斯格勒，那就是合法的。"

If the quantity of jewelry exceeds the customary amount and reaches extravagance, the extra is zakatable. This is on the grounds that zakah is waived from jewelry because it is used by women just like clothes and household goods. What is above the customary and moderate use is either prohibited or at least discouraged; it is in all cases not approved by Shari'ah. Al Nawawi says "our Shafi'ite colleagues argue that jewelry is made lawful only within the limits of non-apparent extravagance, but once it reaches the extravagant limit, then it becomes prohibited according to most jurists from Iraq."156 Ibn Hamid, a Hunbalite, says that "if jewelry is below one thousand mithqal it is lawful.

当它达到这样的数量时，便成为合法的财产，因此需要缴纳天课，这依据的是阿布·乌拜德和艾萨拉姆从阿慕尔·本·迪纳尔所传的圣训：

Once it reaches that such, it becomes unlawful and consequently zakatable, in accordance with what is reported by Abu 'Ubaid and al Athram from ''Amr bin Dinar:

据吉比尔传述，有人问他首饰是否需要缴纳天课，他回答说不需要。接着有人问："即使达到一千第纳尔呢？"他回答说："那确实太多了。"157 超出惯常限度的首饰，无疑属于奢侈浪费，已不再是女性正常装饰所需。158

Jabir was asked if jewelry was zakatable and he answered that it was not. Then he was told, 'Even if it amounts to one thousand dinars?' He answered, 'That is indeed too much.'"157 Jewelry exceeding customary limits is surely extravagance and no longer needed as normal ornamentation for women.158

另一方面,《al Mughni》的作者主张,伊斯兰教法使佩戴首饰无限制地合法,因此不能以个人意见来限制这种使用。159 他似乎忘记了,伊斯兰教法中对合法之物的使用受两项原则的约束:避免奢侈浪费,以及避免骄傲炫耀。

On the other hand, the author of al Mughni argues that Shari'ah makes the use of jewelry lawful without limit, thus it is not acceptable to limit that use by personal opinions.159 It seems that he forgets that the use of lawful things in Shari'ah is restricted by two principles: avoidance of extravagance and avoidance of prideful showing off.

据传先知(愿主福安之)曾说:"你们可以饮食、穿着,但不可奢侈或骄傲。"160关于那位也门妇女的圣训:她带着女儿进见使者ﷺ,女儿的手腕上戴着两只很大的金手镯,(那位女儿)……

The Prophet (p) is reported to have said, "Eat and drink and dress without extravagance or pride."160 The saying about the Yemeni woman who entered the presence of the Messenger with her daughter, who had two huge golden bracelets on the (daughter's)

……在手臂上，并被先知（ﷺ）告知其应当缴纳天课，这可以作为这一论点的一个案例。也就是说，先知（ﷺ）认为这些首饰的数量已远远超出惯常和通常的使用范围，对于那位年轻女子而言属于奢侈浪费。

arm and was told by the Prophet (p) about their zakatability, may be considered a case for this argument. That is, the Prophet (p) found that the amount of jewelry was way beyond the limit of customary and usual use and was extravagant for that young woman.

以上所述的裁决与见解，可以归纳为以下几点：

The preceding rulings and opinions can be summarized in the following points:

A. 作为财富积蓄而持有的金银首饰，与作为金条或钱币持有的情形一样，需要缴纳天课。

A. Jewelry made of gold and silver that is held as a treasure and an accumulation of wealth is zakatable, the same as if it were being held as bullion or coins.

B. 如果购买珠宝是为了个人佩戴作装饰，那么应当区分合法与非法的用途。用于房屋装饰、器皿，或供男子使用的珠宝和饰物是被禁止的。这类珠宝和饰物须缴纳天课。

B. If the jewelry is obtained for personal use as ornament, then we should distinguish between lawful and unlawful use. Jewelry and ornaments designated for house decoration, utensils, or use by men are prohibite. This jewelry and ornamentation is zakatable.

C. 即使由女性佩戴，但属于奢侈性的首饰仍需缴纳天课。

C. Jewelry that is extravagant even though it is used by women is zakatable.

奢侈是指女性在其社群习惯用度之上的过度消费。

Extravagance is the excess above customary use by women within their community.

D. 为女性合法装饰而持有、且不过分奢侈的首饰，或男性合法使用的首饰（如银戒指），不需缴纳天课，因为它并非用于营利，而是属于个人使用的物品，与衣物、家具一样，是为合法用途而设的。

D. Jewelry held for lawful use as women's ornamentation without extravagance, or for lawful use by men, such a silver rings, is not zakatable, because it is not designated for profit and is in fact part of the materials used personally, like clothes and furniture, designated for lawful use.

E. 无论这些首饰的合法所有权归男性还是女性所有，这些裁决都没有区别。

E. There is no difference in these rulings whether the legal ownership of the jewelry is in the hands of men or women.

F. 一旦天课成为义务，其比率即为货币的税率，每年为百分之二点五。

F. Once zakah becomes obligatory, then the rate is that of money, two-and-a-half percent every year.

G. 黄金的最低免征额，即纳索布（al nisab），无疑应以85克为准。但需要注意的是，衡量标准是首饰和饰品的价值，而不仅仅是其重量，因为工艺会为首饰增加价值。

G. Definitely the minimum exempt, al nisab, should be observed at 85 grams for gold. It should be noted, however, that the value of the jewelry and ornaments is the criteria and not their weight only, because the craftsmanship adds value to jewelry.