真主允许穆斯林从事商业活动并获取利润，但前提是他们不从事伊斯兰教禁止的商品交易，并且在交易中遵守伦理准则，例如诚实、真实和仁慈。

God makes it lawful for Muslims to engage in business and to make profit, provided they do not indulge in trading commodities that are prohibited in Islam, and that they observe ethical values is their transaction, such as honesty, truthfulness, and kindness.

此外，商业上的往来不得妨碍对真主的记念，也不得妨碍履行祂所规定的精神与物质方面的义务。1

Also, business engagements must not be a hindrance to the remembrance of God, or the fulfillment of spiritual and material obligations prescribed by Him.1

由于经商是合法的,若干圣训都劝诫孤儿的监护人用孤儿的财产经营贸易,以免这些财产因反复缴纳天课而耗尽。任何民族的财富中有一部分用于贸易和商业交换,这是很正常的。因此,伊斯兰教对投资于工商业的资产及其所得收益规定征收天课,也就不足为奇了。与金钱的天课一样,商业的天课是对真主恩赐的感恩之举,体现为关怀那些需要帮助的仆人。

Since practicing trade is lawful, several sayings ordain the guardians of orphans to invest orphans, wealth in trade so that it is not exhausted by the repetitive payment of zakah. It is normal that a part of the wealth of any nation is used in trade and business exchange, and it is no wonder that Islam prescribes zakah on assets invested in business and commerce as well as on the income derived therefrom. Like zakah on money, zakah on business is an expression of thankfulness to God for His bounties by caring about those of His servants who are in need.

伊斯兰教法学对这类天课的细节有专门论述。法学家称商品库存为"'urud al tijarah"，即为了转卖获利而获得的任何货物，但流动的货币资产除外。这一定义包括机器、家具、服装、食品、装饰品、珠宝、牲畜、植物、土地、建筑物等。也有法学家将"'urud al tijarah"定义为任何为了转卖获利而购买的东西。2 穆斯林如果在天课年终了时拥有价值相当于或超过货币尼萨布的商品库存，就必须按百分之二点五的比例缴纳应付的天课。这项天课既征收于本金，也征收于超出本金的增值部分。

Islamic jurisprudence addresses itself to the details of this kind of zakah. Business inventory is called by jurists 'urud al tijarah,2 which means any commodities obtained for the purpose of resale for profit, except liquid monetary assets. This definition includes machinery, furniture, clothing, foodstuffs, ornaments, jewelry, livestock, plants, land, buildings, etc. Some jurists define 'urud al tijarah as anything that one buys in order to sell for profit.3 A Muslim who owns business inventory equal to nisab of money or more at the end of a zakah year must pay its due zakah at the rate of two-anda- half percent. This zakah is levied on the principal and increments accruing above the principal.

本章分为四节:第一节论述商品库存中天课的义务;第二节驳斥那些不认为商业需缴纳天课之人的论据;第三节阐述此类天课的条件;第四节论述缴纳商品库存天课的方式。

This chapter has four sections, The first deals with the obligation of zakah on business inventory, the second disproves the arguments of those who do not obligate zakah on business, the third section describes the conditions for this kind of zakah, and section four deals with the methods of paying zakah on business inventories.

这一义务的依据取自伊斯兰教沙里亚的四大根源：

Evidence of this obligation is taken from the four sources of Shari'ah in Islam:

《古兰经》、圣训、公议和类比。

Qur'an, Sunnah, ijma and analogy.

真主说:"信道的人啊!你们应当施舍你们所获的佳美财物,和我为你们从地里生产的出产物。"4 伊玛目布哈里在其《圣训实录》(他的可靠圣训集)的天课章中,于关于手艺与商业的施舍一节里指出,这种施舍是依据经文"信道的人啊!你们应当施舍你们所获的佳美财物"而进行的。5 伊玛目泰伯里评注道:"你们应当从经济活动所获的佳美财物中缴纳天课,例如商业、工业,或金银。"他还通过多条传述链引述穆扎希德的话,说经文中"你们所获的佳美财物"指的是通过经商所得。6 伊玛目贾萨斯在其《古兰经教律》中说:"据传,我们的前辈中有一群人将真主的话'你们所获的佳美财物'解释为通过贸易所得,其中包括哈桑和穆扎希德。然而,经文的一般含义也涵盖通过其他经济活动所获的一切财产。"7 伊玛目艾布·伯克尔·本·阿拉比说:"我们的学者将真主的话'你们所获的'解释为通过贸易所得的东西,将'我为你们从地里生产的出产物'解释为通过农业所得的东西。"应当注意,所得可能来自大地,也可能来自人在商业、工业、狩猎以及战争中所获战利品的努力。既然真主命令富人将这些所得中的一部分施给穷人,商业也不例外,其所得同样应缴纳天课。8 伊玛目拉齐指出,这节经文的明显含义是:人所获得的每一种财产都须缴纳天课,包括商业资产、金银和牲畜,因为这些都是所得。这一点也得到经文"他的财产和他所获的,都不能使他得益"10的支持,其中"他所获的"指的是他从商业中积累的财富。

God says, "O ye who believe, give of the good things which ye have honorably earned, and of the fruits of the earth which we have produced for you."4 Imam Bukhari indicates in his chapter on zakah in his correct collection5 under the section on sadaqah on crafts and business that this sadaqah is taken in accordance with the verse, "O ye who believe, spend out of the good things which ye have earned," Imam al Tabari comments, "Pay zakah out of the good things you earn in your economic activity, such as business, industry, or gold and silver," He also reports through several chains, from Mujahid, that the words "good things you have earned" means by making trade.6 Imam al Jassas, in his Ahkam al Qur'an, says "It is reported that a group of our predecessors explain God's words 'good things you have earned' as through trade. These include al Hasan and Mujahid. However, the general implication of the words covers also all assets earned by other economic activities,"7 Imam Abu Bakr bin al 'Arabi says that "Our scholars interpret the words of God 'that you have earned' as things earned by means of trade, and the words 'that we have produced from the earth for you' as things earned by means of agriculture." It should be noted that earnings may come either from the earth or from human effort in trade, industry, hunting and booty obtained in war. As God ordains the rich to give the poor out of all these earnings, trade is no exception and its earnings are also zakatable.8 Imam al Razi points out that the obvious meaning of the verse is that zakah is obligated on every asset human beings earn, including trade assets, gold and silver, and livestock, since all these are earned.9 This is supported by the verse that reads "No profit to him from all his wealth and earnings."10 "His earnings" are his accumulations from trade.

此外,我们还必须记住,关于天课的其他经文是普遍性的,因此也包括商业资产,例如经文"他们的财产中有乞讨者和被剥夺者的权利"11,"在他们财产中有公认的权利,归于乞求者和被剥夺者"12,以及"你要从他们的财产中收取施舍,借此使他们洁净并得到净化"13。《古兰经》和圣训中没有任何一句经文或圣训将穆斯林商人的资产排除在这项公认的权利之外,而穆斯林正是借此得到洁净和净化的。

阿布·达乌德从萨姆拉·本·朱纳ء布传述：“先知（愿主福安之）曾命令我们，从我们待售的货物中缴纳天课（al sadaqah）。”16 “命令”意味着“使之成为义务”，而“sadaqah”显然指天课，尤其是它前面带有定冠词“al”的时候。达拉库特尼从阿布·达尔传述：“我听见真主的使者（愿主福安之）说：‘骆驼要缴天课，羊羔要缴天课，衣服和家用器物也要缴天课。’”17 没有任何分歧认为个人或家庭使用的衣服及其他家用器物是免除天课的，这意味着这段圣训中提到的衣服和家用器物指的是用于转售的商品存货。除此之外，还有一般性的圣训使一切财产都负有天课义务，不加区分，例如“你们要为你们的财产缴纳天课”。18 需要指出的是，商品存货是圣训中“mal”（财产）一词所涵盖的第一类财产，因为商品存货是一个通称，可以包括为出售而购买的任何物品。19

Abu Daud reports from Samurah bin Jundub that " the Prophet (p) used to order us to pay al sadaqah out of what we have for sale."16 To "order" implies to "obligate" and it is clear that sadaqah means zakah, especially when it is preceeded by the definite article "al". Al Daraqutini reports Abu Dharr "I heard the Messenger of God (p) saying 'Camels are zakated, lambs are zakated, and clothes and housewares are zakated.'"17 There is no disagreement that clothes and other housewares for personal or household use are exempt, which means that housewares and clothes mentioned in this saying refer to business inventory for resale. This is in addition to the general sayings that obligate zakah on all kinds of wealth without discrimination, such as "give zakah on your wealth."18 It is noted that trade inventory is the first kind of wealth that comes under the word "mal" used in sayings, because trade inventory is general and may include anything purchased for sale.19

Abu 'Ubaid 报告，'Abd al Qari 说："我在'Umar bin al Khattab 在位时被任命为库务官。征收的时候到了，他会计算商人的资产，包括在场和不在场的资产，然后从在场的资产中对它们全部征收天课。"20 Ibn Hazm 在 al Muhalla 中也有记载，并补充说其传述链是可靠的。 另有一则来自 Abi 'Amr bin Hammas，传自他的父亲，他说："'Umar 从我身边经过，说：'Hammas 啊，你要缴纳你财产应缴的天课。'我回答说：'我除了皮革和袋子之外没有别的财产。''Umar 说：'估算它们的价值，并缴纳应缴的天课。'"22 al Mughni 的作者评论道："类似的故事很常见，而且没有任何一位Companions否认这一裁决，这意味着此事上存在某种形式的 ijma'（共识）。"23

Abu 'Ubaid reports from 'Abd al Qari, "I was appointed as treasurer at the time of 'Umar bin al Khattab. When the time of collection came, he used to calculate the assets of merchants, both present and absent assets, and then take zakah on them all, out of the assets that were present."20 Reported also by Ibn Hazm in al Muhalla, where he adds that its chain is correct. There is a report from Abi 'Amr bin Hammas, from his father, who said "'Umar passed by me and said, 'Oh Hammas, pay the zakah due on your wealth.' I answered, I have no wealth except hides and bags.' 'Umar replied, 'Evaluate them and pay the zakah due on them.'"22 The author of al Mughni comments that "the likes of such a story are common, and none of the Companions negate this ruling, which implies a sort of ijma' on this matter."23

阿布·欧贝德转述伊本·欧麦尔的话："用于贸易的奴隶和衣物须缴纳天课。"24 拜海基和伊本·哈兹姆转述伊本·欧麦尔的话："家用器物和衣物不需缴纳天课，除非它们是用于贸易的。"伊本·哈兹姆补充说，这是一段可靠的传述。25 此外，阿布·欧贝德还转述了伊本·阿拔斯关于商业须缴纳天课的义务。26

Abu 'Ubaid reports from Ibn 'Umar that "Slaves and clothe intended for trade are zakatable."24 Al Baihaqi and Ibn Hazm report from Ibn 'Umar that "There is no zakah on housewares and cloths, except when they are used for trade." Ibn Hazm adds that this is a correct narration.25 Moreover, Abu 'Ubaid also reports the obligation of zakah on trade from Ibn 'Abbas.26

没有任何记载表明有任何一位圣门弟子反对欧麦尔、他的儿子以及伊本·阿拔斯的观点。在圣门弟子时代和再传弟子时代，对贸易资产征收天课的做法一直延续。前一章中我提到，据可靠记载，欧麦尔·本·阿卜杜勒·阿齐兹曾写信给他的一位官员，要他"寻找经过你辖区的穆斯林，从他们的商品中按每四十第纳尔收取一第纳尔的天课，不足四十第纳尔的部分也按同样比例计算，最低以二十第纳尔为限。" 再传弟子时代及其后几代的教法学家一致认为，贸易资产需缴纳天课。这一共识由伊本·蒙迪尔和艾布·欧拜德转述。伊本·蒙迪尔写道："学者们一致认为，用于贸易的物品在满一个纳税年度后需要缴纳天课。这一观点转述自欧麦尔、他的儿子、伊本·阿拔斯、七大圣裔法学家、哈桑、加比尔·本·载德、迈蒙·本·马赫兰、陶斯、纳赫儒、赛午勒、奥扎尔、沙斐仪、艾布·欧拜德、伊斯哈格、艾布·哈尼法及其弟子。"27 艾哈迈德的主张以及马立克学派也是如此。艾布·欧拜德说："所有穆斯林一致认为贸易资产需要缴纳天课，而没有任何学者持其他观点。"28

There is no report whatsoever that any Companion disagreed with the opinion of 'Umar, his son, and Ibn 'Abbas. The collection of zakah on trade assets continued during the time of the Companions and the era of the Followers. In the preceding chapter, I mentioned that "'Umar bin 'Abd al 'Aziz is correctly reported to have written to one of his deputies to "look for Muslims who pass by your area and take zakah out of their merchandize at the rate of one dinar for every 40 dinars, and apply the same percentage on what is less than that up to a minimum of 20 dinars." Jurists of the Followers era and the generations after them agreed that zakah is obligatory on trade assets. This ijma' is reported by Ibn al Mundhir and Abu 'Ubaid. Ibn al Mundhir writes that "people of knowledge unanimously agreed that items intended for trade are zakatable once a full fiscal year passes. This is reported from 'Umar, his son, Ibn 'Abbas, the seven renowned jurists, al Hasan, Jabir bin Zaid, Maimun bin Mahran, Taus, al Nakha'i, al Thawri, al Awza'i, al Shafi'i, Abu 'Ubaid, Ishaq, Abu Hanifah, and his disciples."27 It is also the stand of Ahmad and the Maliki school. Abu 'Ubaid says, "all Muslims unanimously agree that trade assets are zakatable, and no other opinion is attributed to any of the knowledgeable people."28

伊本·鲁世德提到，商业资产是为增值而持有的财富，与另外三类一致被公认为须缴天课的财富相似：农产品、牲畜，以及金银。因此，这一类比是清晰而恰当的。至于支持这一前提的理由，商业资产与货币资产相似：它们可以交换、有价值，并准备用于投资与增值。如果不对商业资产征收天课，富人就会总是把财富保存为商品和存货的形式，并避免持有现金，以逃避缴纳天课。商人持有较少现金是很自然的，因为大多数商业交易是通过赊账，或通过银行转账、支票和汇票进行的。

Ibn Rushd mentions that trade assets are wealth intended for growth, like the other three forms of wealth that are unanimously considered zakatable: agricultural products, livestock, and gold and silver. Thus the analogy is clear and fitting.31 As for the reasoning that supports this premise, trade assets are like monetary assets. They are exchangeable, valued, and readied for investment and growth. if zakah were not to be imposed on trade assets, rich people would always keep their wealth in the form of merchandise and inventory and avoid keeping cash, to escape the payment of zakah.32 It is natural that businessmen keep little cash, since most business transaction take place through credit or through bank transfers, checks, and drafts.

据已故的拉希德·里达所言，这一事项的理由在于：真主对富人的财产规定了天课，以救济贫穷和需要帮助的人，并支付穆斯林和伊斯兰教的一些公共利益。天课还旨在减少财富集中在少数人手中，这符合经文"使财富不在你们中的富人之间流转"所确立的原则。此外，它使富人获得净化与洁化的益处，并培养他们乐于助人、怀有慈悲之心。考虑到这些，那些可能拥有一个国家大部分财富的商人和企业家却被豁免，这合理吗？33

According to the late Rashid Rida, the rationale for this matter is that God imposed zakah on the wealth of the rich in order to relieve the poor and needy and to pay for some public interests of Muslims and Islam. Zakah also aims at reducing capital concentration in the hands of a few individuals, in accordance with the principle laid down by the verse, "in order that it may not merely make a circuit between the wealthy among you." Moreover, it gives the rich the benefit of purification and sanctification and trains them to be helpful and merciful. With all that in mind, is it reasonable that merchants and businessmen, who may own the bulk of the wealth of a nation, be exempted?33

也可以说，商人比其他人更需要净化，因为他们获取财富的方式未必总是完全清白的。先知ﷺ

One could also say that merchants need purification more than anyone else, because the ways they earn their wealth may not always be completely clean. The Prophet (p)

商人在审判日会以邪恶的状态复活，唯有敬畏真主、诚实不欺、行为正直的人除外。34 先知曾说："商人就是邪恶的人。"有人问道："真主的使者啊，真主不是已经使买卖合法了吗？"他回答："是的，确实如此，但商人常常发假誓、犯罪过、说谎话。"35 艾布·达乌德转述自盖斯·本·艾比·伽拉扎：真主的使者ﷺ经过我们身边，说："商人们啊，买卖常常伴随着废话和发誓，所以应当用施舍来加以弥补。"这里的施舍并不是指天课，而是强调：商人需要净化，因为他们的交易中夹杂着错误和不洁之物。如果商人为了自我净化需要自愿施舍，那么他们当然更需要缴纳天课——这是为所有穆斯林规定的净化与洁净之道。

indicates that "Merchants are resurrected wicked on the Day of Judgement, except for those who fear God, speak the truth, and are righteous."34 He once said "Merchants are the wicked," and are asked, "O Messenger of God, did not God make business lawful?" He answered, "Yes, indeed, but merchants often swear, commit sins, and lie in their speech.35 Abu Daud reports from Qais bin Abi Gharazah that "The Messenger of God (p) passed by us and said, 'O merchants, sales are associated with vain talk and swearing, so let it be mixed with sadaqah." This sadaqah is not a reference to zakah, but the saying stresses the point that traders need purification because of errors and impurities that intermingle with their transactions. If merchants need a voluntary charity for their own purification, they certainly are in need of paying zakah the prescription for purification and sanctification for all Muslims.

根据哈塔比（al Khattabi）的说法，逊尼派学者普遍认为商业资产须缴纳天课，只有少数后期的达乌德学派（Zahiri）法学家持不同意见。伊本·哈兹姆（Ibn Hazm）在其《穆哈里》（al Muhalla）中采纳了这一观点。37 一些以主张限制天课而著称的学者，如沙瓦尼（al Shawkani）和西迪克·哈桑·汗（Siddiq Hasan Khan），也支持这一观点。他们的论据可以概括为以下几点：

According to al Khattabi, Sunnites are generally of the opinion that zakah is obligatory on trade assets,36 except for a few late jurists of the Zahiri school. Ibn Hazm in his al Muhalla adopts this view.37 Some scholars known for their inclination to restrict zakah, such as al Shawkani and Siddiq Hasan Khan support this view too. Their arguments can be summarized in the following points:

首先，他们援引圣训："穆斯林不必为其奴隶和马匹缴纳天课"，以及"我已免除你们对马匹和奴隶的施舍（沙达卡）"。38 这些话的字面意思是，无论这两类物品是否属于贸易货物，天课都被免除。多数派学者的回应是：细看这两段圣训可知，它们免除的是用于家庭服务的奴隶和用于个人代步的马匹。这两类物品所满足的需要，都是一致公认免除天课的。

Firstly, they draw on the hadiths, "No zakah is obligated on Muslims on their slaves and horses," and I have exempted you from sadaqah on horses and slaves."38 The literal meaning of these sayings is that zakah is waived for these two items, whether or not they are trade inventory. The reply of scholars in the majority camp is that studying these two sayings indicates that they waive zakah on slaves in household service and horses used for personal transportation. Both serve needs that are unanimously exempt from zakah.

其次,他们认为,原则上,若无来自真主通过《古兰经》或圣训的明确证据,不得取走穆斯林财产的任何部分。先知(愿主赐福并安宁)时代就有商业贸易,而且没有可靠的圣训规定商业财产应缴纳天课。至于撒姆拉和艾布·宰尔的那段话,他们的论证是:这两段圣训是弱的,不能作为规定商业财产应缴天课的证据。39

Secondly, they argue that in principle it is forbidden to take any part of a Muslim's wealth without clear evidence from God through Qur'an or Sunnah. Trade was practiced in the time the Prophet (p) and there is no correct report obligating zakah on trade. As for the saying from Samurah and Abu Dharr, the argument is that they are weak and must not be used as evidence for obligating zakah.39

这一主张的回答是：有若干经文和圣训，凭借其普遍性，使所有财产都负有天课的义务。原则是：一般性的文本，除非有另一文本加以限定，否则不得被限制，而此处并无这样的限定文本。此外，我们还有具体的证据表明，从《古兰经》、《圣训》、圣门弟子的言论以及公认的学者的公议（ijma'）中，都可以看出商业财产须缴纳天课。

The answer to this claim is that there are several verses and sayings that obligate, by virtue of their generality, zakah on all assets. The rule is that a general text must not be restricted except by another text, and there is no such restricting text. Furthermore, we have specific evidence to the effect that zakah is obligated on trade assets from the Qur'an, Sunnah, Companions' sayings, and ijma' of recognized people of knowledge.

Samurah的这段话未被Abu Daud和al Mundhiri批评。Ibn 'Abd al Barr认为它是好的（hasan）。已故的Ahmad Shakir说："其传述人为人所知，并被Ibn Hayyan列为可信者。"Abu Dharr的这段话被al Hakim认定为正确（sahih）；al Hafiz提到了它的几条传述线，并认为其中一条是可以接受的。

The saying of Samurah is not criticized by Abu Daud and al Mundhiri. It is graded good by Ibn 'Abd al Barr, and the late Ahmad Shakir says of it, "Its narrators are known and classified as trustworthy by Ibn Hayyan." The saying of Abu Dharr is marked correct by al Hakim; al Hafiz mentions several chains for it and marks one of them as all right.

伊玛目派的法学家认为，对于商业资产，天课是属于劝励性的（mustahabb），而非义务性的。42 然而，他们对商业收益（不含本金）另有规定，认为这些利润应缴纳五分之一。他们主张，经文"你们当知道，你们所获得的一切战利品，五分之一应归真主、使者、近亲、孤儿、贫民和旅客"涵盖了所有来自商业、埋藏的宝藏以及其他收益的所得。对商业利润征收五分之一的义务，是在扣除商人本人及家庭的生活开支之后计算的。《Jawahir al Kalam》的作者写道："五分之一是对贸易、工业和农业所得的剩余利润征收的，且已扣除全年的生活开支。"他接着说："这一点没有争议。"43 用当代的说法来讲，这相当于对净收入征收百分之二十的税。

Imami jurists are of the opinion that zakah is recommended rather than obligated on trade assets.42 They have, however, another prescription for trade earnings (excluding capital), saying that one-fifth is due on those profits. They argue that the verse "and know that out of all the booty that ye may acquire, a fifth share is assigned to God, and to the Apostle, and to near relatives, orphans, the needy, and the wayfarer," covers all earnings from business, buried treasures, and other gains. This obligation of one-fifth on business profits comes after deducting the personal and household expenses of the trader. The author of Jawahir al Kalam writes that "one-fifth is levied on the residual of profits from trade, industry, and agriculture after the deduction of living expenses for the whole year." He adds, "This is not disputed."43 Using contemporary terms, this means a levy of twenty percent on net income.

逊尼派认为，这节经文仅指战争中获得的战利品，这一点由真主的使者（愿主福安之）所解释。这一解释也得到该经文在《安法勒》章中上下文的支持。如果将“战利品”（ghanimah）泛指而不限于战争情形，那么遗产上就应当缴纳五分之一，这显然与“公议”（ijma'）相矛盾。因此，“战利品”不可能指一切所得利润。44

Sunnites argue that this verse refers only to booty acquired in war, as explained by the Messenger of God (p). This interpretation is supported by the context of the verse in sura al Anfal itself. If acquired booty [ghanimah] is left general and not restricted to the case of war, then twenty percent on bequests would be due. This obviously contradicts the ijma'. Acquired booty cannot consequently mean all earned profits.44

贸易是以盈利为目的的交换。⁴⁵ 贸易资产是为了出售获利而取得的商品。⁴⁶ 因此，贸易包含两个要素：买卖的行为，以及盈利的意图。47

Trade is exchange with the intention of making profit.45 Trade assets are commodities obtained for the purpose of selling for profit.46 Thus two elements are involved in trade---the action of buying or selling, and the intention of making profit.47

购买资产是为了自用的，不属于贸易。为个人和家庭使用而购买的物品，不是贸易资产。这两个要素在贸易中必须始终同时存在。48

Buying for the intention of using the asset is not trade. items bought for personal and household use are not trade assets. These two elements must always co-exist in trade.48

将物品的意图从为获利而卖，改为个人使用，就必然会取消其应缴天课的资格。49

Changing the intention from selling for profit to personal use of an item must remove its zakatability.49

这些是界定贸易资产的两个主要条件。少数学者又增加一个条件:在同一个天课年内,同一项财产不应重复征收天课,50 51 因为先知(p)说过:"天课不应重复。"52 重复征收可能出现在这样的情况中:某种商品(例如农田)被购入用于转卖牟利,但在商人持有期间被耕种并收获。许多学者认为,应对收成征收农产品天课(十分之一),而另一些学者则认为只应对贸易资产征收天课。尽管少数学者认为在这种情况下两种天课都应征收,53 但多数学者认为两种天课不应同时适用,因为那样就构成天课的重复征收。

These are the two main conditions for the definition of trade assets. A few scholars add another condition,50 that there should be no duplication in zakah on any item in one single zakah year,51 since the Prophet (p) said "There should be no duplication in sadaqah."52 Duplication may take place in the case when a commodity, e.g. agricultural land, is purchased for resale with profit, but is cultivated and harvested while in the possession of the merchant. Many scholars suggest that zakah on agriculture (ten percent] is applicable on the produce, while others consider zakah on trade assets alone is applicable. Although a few suggest that the two zakah must apply in this case,53 the majority are of the opinion that the two forms of zakah must not apply together, because that would be duplication in zakah.

以上是贸易资产可征天课的条件。但我们应当记住，还有天课的一般条件，这些条件与现金可征天课的条件相同，即：达到尼萨布（nisab）、满一个太阴年、没有债务及类似的负债，以及超出基本生活所需。

The above are the conditions of zakatability with respect to trade assets. However, we should remember that there are also the general conditions of zakatability, which are the same as those of zakatability of money, i.e. nisab, the passage of one full lunar year, the absence of debts and similar liabilities, and being in excess of essential needs.

尼萨卜相当于85克黄金的价值。至于天课年中应满足尼萨卜条件的时间，法学家们有三种观点。第一种观点认为，只要在天课年结束时存在尼萨卜即可。这一观点传自马立克，也见于沙斐仪在其《乌姆》中的文字。第二种观点认为，尼萨卜必须在整个天课年中始终满足，只要此条件在任何时刻未能满足，便会中断应纳天课的状态，并开始新的天课年，直到尼萨卜在整整一个天课年中持续保持。这是赛维里、艾哈迈德、伊斯哈格、艾布·欧拜德、艾布·萨尔和伊本·蒙迪尔的观点。第三种观点认为，只要在天课年的开始和结束时满足尼萨卜即可，即使年中曾经中断。这是艾布·哈尼法及其弟子的观点。该观点旨在消除明显的不便，即为了核实全年尼萨卜的满足情况，而需要持续评估贸易资产。

贸易资产可以采取以下三种形式之一：

Trade assets may take one of the following three forms:

1. 可能是待售的商品和存货， 2. 手头现金或银行存款， 3. 或是借给代理人及他人的债权和应收款项。

1. It could be merchandise and inventory for sale, 2. Cash on hand or in the bank, 3. Or debts and credits extended to agents and others.

商人也可能承担负债，即欠他人的债务。

Also traders may have liabilities in the form of debts due to other people.

Abu Ubaid 记载了一些杰出的再传弟子所主张的天课计算方法。[57] 他引述迈蒙·本·迈哈兰的话说："天课到期时，应计算现金的数额，加上存货的价值，再加上你预期能够收回的客户欠款的数额，将总额相加，然后扣除你欠他人的债务，再就净额缴纳天课。"哈桑·巴士里说："天课到期时，应将现金数额、存货价值与债务数额相加，但不包括无望收回的债务，然后就总额缴纳天课。"易卜拉欣·纳赫阿伊指出，应当估算商业资产的价值，并将其天课与其他财产应缴的天课一并缴纳。58

Abu Ubaid reports the ways of calculating zakah as perceived by some of the great Followers.57 He quotes Maimun bin Mahran as saying, "When zakah is due, calculate the amount of money, add to it the value of inventory and the amount of debts on customers that you expect to be paid, sum the total, deduct whatever debts you owe to others and pay zakah on the net." Al Hasan al Basri says, "When zakah is due, one must add the amount of money, plus the value of inventory, plus the amount of debts, except the amount of hopeless debts, and pay zakah on the total." Ibrahim al Nakha'i indicates that one must evaluate one's trade assets and pay their zakah along with zakah due on one's other holdings."58

由这些引文可以清楚看出：穆斯林商人在计算应缴天课的财产时，必须把自己所拥有的全部财产加在一起，包括资本、利润、储蓄以及可望收回的债权。除现金和债权外，他或她还必须盘点并估算货物的价值，然后就总额缴纳2.5%。至于无望收回的债务，除非后来得以偿还，否则不计入应缴天课的财产；一旦收回，则只需缴纳一次天课，其依据是类比于已得的收入，这类收入在取得之时即应缴纳天课。显然，负债应从资产中扣除，只有扣除后的净额才需缴纳天课。

It is clear from these quotations that a Muslim merchant, in calculating zakatable assets, must add together what he owns, be that capital, profit, savings, and hopeful debts. He or she is required to take inventory and evaluate it in addition to money and debts, and then pay 2.5% of the total. As for hopeless debts, they are not zakatable unless they happen to be paid back. Then they must be zakated once only,59 on the basis of similarity with earned wealth that is zakated at the time it is acquired. It is obvious that liabilities are deducted from assets and only the net is zakatable.

根据马立克的观点，囤积型商人是指购买商品并等待价格上涨后再出售的商人；而非囤积型商人则是指定期买进卖出、不太注重储存或等待价格变动的商人。60 伊本·路世德写道："马立克说，囤积型商人在出售货物时，只需缴纳一次天课，即使他的货物储存了好几年；而另一类商人则需要每年为其存货缴纳天课。

According to Malik, a monopolistic merchant is one who buys commodities and waits until prices go up to sell, while a non-monopolistic merchant is one who buys to sell on regular basis without giving much attention to storage or to waiting for a price change.60 Ibn Rushd writes "Malik says a monopolistic merchant must pay zakah on his inventory when he sells them, once only, even if his stock was kept for several years, while the other merchant is required to pay zakah on the inventory each year.

大多数学者,包括al Shafi'i、Abu Hanifah、Ahmad、al Thawri、al Awza'i等人,并不在这两类商人之间作任何区分。61 Ibn Rushd评论马立克的观点说:“这似乎是对沙里亚的侵入,而非从其原则中的推论。这类做法通常被称为泛泛的类比(al qiyas al mursal),它们不依赖沙里亚中提到的某个原则,而只依赖对沙里亚利益的纯粹理性推断。马立克接受这种做法。”此外,马立克学派对于非垄断商人的商品在库存中滞留数年的情况,意见也各不相同:他是否每年都要缴纳天课,还是应当像那些在购买时预计要等待很长时间的垄断商人那样对待?Sahnun认为,滞留的存货可以像垄断商人的商品一样对待,而Ibn al Qasim不同意这一看法。62

The majority, including al Shafi'i, Abu Hanifah, Ahmad, al Thawri, al Awza'i, and others, do not make any distinction between these two merchants."61 Ibn Rushd comments on Malik's view, "This seems to be an intrusion into Shari'ah, rather than a deduction from its principles. Things like this are usually called loose analogy (al qiyas al mursal), which do not rely on a principle mentioned in Shari'ah but only on pure rationalization of Shari'ah's interests. Malik accepts such an approach." Furthermore, Malikites have different opinions about the case in which the merchandise of a non-monopolistic merchant remains in stock for several years. Is he required to pay zakah every year, or should he be treated like the monopolistic merchant who at the time of purchase anticipates a long waiting period ? Sahnun says that stagnant inventory may be treated like the merchandise of monopolistic merchant, while Ibn al Qasim does not agree.62

显然，多数学者的观点比马立克的观点更有力，因为天课的征收依据在于贸易资产是具有增长潜力的资产，如同货币一样，而马立克的区分并无依据可以支持。不过，可以提到的是，在经济普遍衰退的时期，马立克的观点可能具有一定的适用性，即通过对实际销售额而非库存征收天课，以减轻商人的负担。

It is obvious that the majority's view is stronger than that of Malik, because zakah is levied on the grounds that trade assets are potentially growing assets, like money, and there is nothing to substantiate Malik's distinction. It may be mentioned, however, that at times of general economic recession, the opinion of Malik may have a certain applicability in order to reduce the burden of merchants by collecting zakah on actual sales instead of on inventories.

商业资产中涉及天课应纳性的，仅指流动资产或周转资产，即通常所说的流动资本。不为出售而购置的建筑物、家具以及店铺的装置设备，不计入应纳天课的资产之列。

Business assets referred to with respect to zakatability are only those assets that are liquid or circulating, or what is usually called the circulating capital. Buildings, furniture and fixtures of stores that are not acquired for sale are not included in zakatable assets.

按照法学家的定义，商业中应缴天课的资产，是指为转卖获利而购入的货物。撒木拉所传的圣训称："先知（ﷺ）曾命令我们，对我们用于出售的物品缴纳赈济（sadaqah）。"因此有人认为，容器、笼子、秤、机器和工具不属于应缴天课的范围。①有些法学家进一步区分：随商品一同出售的容器和包装应缴天课，而不随商品出售的则不应缴纳。65

Jurists define zakatable assets of trades as those materials that are purchased for resale with profit.63 The saying narrated by Samurah states that "the Prophet (p) used to ordain us to pay the sadaqah on what we designate for sale." Consequently, it is said that containers, cages, scales, machinery and tools are not included in zakatability.64 Some jurists go on to distinguish between containers and packages sold with the merchandise and those that are not sold, the former being zakatable while the latter are not.65

大多数学者的观点是，天课的应缴日应以当时的市价为准。追随者贾比尔·本·载德也有类似的传述：应以天课到期之日的价格进行估价。据传伊本·阿拔斯曾说："等到货物售出后，再依据实际所得来缴纳应付的天课，这是可以的。"66 伊本·鲁世德还记载了第三种观点，但未注明出自哪位具体的法学家，即按照存货的购入价格来估价。67 由于价格可能上涨，也可能下跌，因此无论是天课的缴纳者还是领受者，若不以缴纳当日的现行价格为准，都是不公平的，尤其是因为天课实际上是对本金和已产生的利润征收的。在这一点上，大多数学者的观点显然最为合理。但需要指出的是，应使用批发价而非零售价；如果要清算存货，也将按现行的批发价进行。

The majority's view is to use current prices on the due dates of zakah. This is also reported from the Follower Jabir bin Zaid: Evaluation is done at the prices of the day zakah becomes due. Ibn Abbas is reported to have said that "It is allright to wait untill the merchandise is sold, and then the due zakah is paid according to the actual proceeds."66 Yet a third view is reported by Ibn Rushd without attribution to any specific jurist, which is to appraise the inventory at its purchase price.67 Since prices may go up or down, it is not fair for the payer or the recipient of zakah to consider anything but prices that are current on the day of payment, especially since zakah is, in fact, due on principal and accrued profit. The majority's view is obviously most reasonable here. But it should be noted that wholesale prices, and not retail prices must be used if any liquidation of inventory is to be done it will be at current wholesale prices.

自然，学者们的意见不一。阿布·哈尼法以及沙斐仪的一则传述认为，应由商人自行选择，尤其是当货物为消费品时。沙斐仪的另一则传述认为，缴纳义务必须以实物为之，不得以价值代替。穆宰尼说："商品天课以实物缴纳，不以价值代替。"另有一种观点，即艾哈迈德的观点以及沙斐仪的第三则传述，认为天课只能以价值缴纳，因为商业资产的尼萨布只是一个估值问题。《穆合尼》的作者写道："我们认为天课不是按资产的种类征收，而只按其价值征收。"在我看来，最后这种观点最为合理，因为它对贫困者最有利，使其可以自由选择最需要的物品。这种方式也更便于国家征收。若缴纳者知道贫困者确需某种物品，并由商人直接交付给贫困者，那么以实物缴纳也可以采用。伊本·泰米叶曾被问及商人能否以实物缴纳天课，他回答说："这要视情况而定。"

Naturally, there are several opinions. Abu Hanifah and report from al Shafai'i leave it to the merchant to make the choice especially when inventory takes the form of consumer goods.68 Another report from al Shafai'i makes payment obligatory in kind and not permissible in value.69 Al Muzani says that "Merchandise zakah is paid in kind and not in value."70 Yet another view is that of Ahmad and a third report from Al Shafi'i that zakah must only be paid in value because nisab in trade's assets is only a matter of valuation.71 The author of al Mughni writes "we do not think that zakah is levied on the kind of the asset but only on its value."72 This last opinion seems to me the most rational, because it is most beneficial to the poor, leaving him with the choice of commodities he needs most. This method is also easier for the state to collect. Paying zakah in kind may also be practiced when the payer knows that the poor need that commodity and the merchant pays it directly to the poor. Ibn Taimiyah was asked whether a merchant could pay zakah in kind or not, and he answered, "That depends.

有些人说，天课总是应以实物缴纳；另一些人说，应当始终以价值（折款）缴纳；第三种观点则认为，应视何种缴纳方式对每个具体情况中的缴纳者、受领者和征收者最为有利、最为便利而定。 他接着说："最后一种观点似乎最为公允，即：当实物缴纳对穷人最有利时，就以实物缴纳；当以价值缴纳对他更有利时，就以价值缴纳。"73

Some people say it is paid in kind always, others say it should always be in value, while the third opinion says it depends which is most beneficial and convenient method of payment for the payer, the receiver, and the collector in each particular case." "The last view, he continues, seems to be the most fair, i.e., zakah be paid in kind when it benefits the poor most or paid in value when this is better for him."73