土地是真主最伟大的恩赐之一。祂使这片大地服从人类，使其可以耕种，生长出植物和果实。祂创造了自然法则，并使其造福人类的生活与生计。土地作为农业及其他资源之源的重要性一直为人们所认识，以至于西方经济学中的重农学派主张只对土地征收单一税。真主说："我确已使你们在大地上有权柄，并在地上为你们准备了生活的资源，你们却很少感恩。"1 是谁创造了土地，并使它服从我们的权柄？是谁使土地可耕或不可耕？是谁创造了那些种子，它们被放入土壤后便长成灌木和树木？是谁滋养种子，并用云层或泉水浇灌它们？是谁使植物吸入人类呼出的二氧化碳，又释放出人类所需的氧气，形成一种奇妙的互利交换？是谁创造了太阳，为植物和树木提供其生长所不可缺少的光和热？这些只是真主为我们人类所创造的众多恩赐中的一小部分。我们难道不应当感恩吗？2 真主说："你们看见自己撒在地里的种子吗？是你们使它生长，还是我使它生长？若我愿意，我可以把它碾成干粉，你们就会惊讶地说：'我们确是负债累累，确是被剥夺了劳作的果实。'"3 "我已铺展大地，在其上设立坚固不动的山岳，并使其中生长出各种配置得当的植物。我在其中为你们和你们无须供养的人准备了生计。万物的宝库都在我这里，我只按确定的份量降下它们。我派遣播送花粉的风，然后从天上降下雨水，用它供给你们饮水，而你们并不是这些贮藏的守护者。" 然后让人看看他的食物。因为我倾泻下丰沛的雨水，然后我把大地裂开，使其中生长出谷物，葡萄和可食用的草木，橄榄和枣子，以及枝叶繁茂、树木高大的园林。

Land is one of the greatest bounties of God. He subjects this earth to mankind and makes it cultivable, to produce plants and fruits. He created the laws of nature and made them benefit human beings in their living and subsistence. The importance of land as an origin of agricultural and other resources has always been recognized, to the extent that physiocrats in Western economics called for one single tax on land. God says "We indeed have placed you with authority on earth and provided you therein with means for the fulfillment of your lives: small are the thanks that ye give."1 Who created land and submitted it to our authority? Who made land arable or nonarable ? Who created the seeds that, put inside the soil, grow into bushes and trees? Who nourishes seeds and waters them from clouds or springs? Who makes plants breathe the carbon gas that human beings discharge, and discharge the oxygen that human beings need in a fantastic exchange of benefit? Who created the sun that provides plants and trees with light and heat indispensable for their growth? All these are only a few of the bounties God created for us human beings. Should we not be thankful?2 God says "See ye the seed that ye sow in the ground? Is it ye that cause it to grow or are we the cause ? Were it our will, we could crumble it to dry powder and ye would be left in wonderment, saying 'We are indeed left with debts, indeed are we shut out of the fruits of our labor'"3 "And the earth we have spread out, set thereon mountains firm and immovable, and produced therein all kinds of things in due balance. And we have provided therein means of subsistence for you and for those for whose subsistence ye are not responsible. And there is not a thing but its treasures are with us, but we only send down thereof in due and ascertainable measures. And We send the fecundating winds, then cause the rain to descend from the sky therewith providing you with water, though ye are not the guardian of its stores."4 Then let man look at his food. For that We pour forth water in abundance. And We split the earth in fragments. And produce therein corn. And grapes and nutritious plants. and olives and dates. And enclosed gardens dense with lofty trees.

"还有果实和饲料，供你们和你们的牲畜享用和受益。"5 对他们来说，死去的大地就是一个迹象：我使它复活，从中生出谷物，你们由此得以进食。我在其中培植椰枣树和葡萄园，并使泉水在其中涌出，使他们能够享用其中的果实。这些并非他们的双手所造，难道他们还不感恩吗？6

And fruits and fodder. For use and convenience to you and your cattle."5 A sign for them is the earth that is dead, We do give it life and produce grain therefrom of which ye do eat. And we produce therein orchards with dates palms and vines and We cause springs to gush forth therein, that they may enjoy the fruits of this. It was not their hands that made this; will they not then give thanks."6

诚然，大地所出产的一切，都只是真主恩赐的一部分。因此，我们理应为所享用的这些恩赐感谢真主。感恩的第一种表现，便是为其缴纳应尽的天课，既向真主表示感激，也帮助真主的贫困仆人。这种对谷物、土地和果实所纳的天课，在伊斯兰教法中称为"欧什尔"（十分之一）。与其他形式的天课不同，农产品天课不需要满一整年。它在收获之时缴纳，因为在收获的那一刻，农作物和庄稼代表着土地所实现的成长，而我们在本部分第一章中已经看到，成长正是应纳天课的依据。

Indeed, all that the ground produces is but a part of the bounties of God. It is therefore natural that we are required to give thanks to God for these bounties that we use. The first expression of thankfulness is to give due zakah on it, showing gratitude to God and helping His needy servants. This zakah on grain, lands and fruits is known, in Shari'ah as "'ushr" (the 10%). Unlike other forms of zakah, zakah on agriculture does not require the passage of one full year. It is payable at the time of harvest because at the moment they are harvested, produce and crops represent the realized growth from land, and we have seen in chapter one of this part that growth is the reason for zakatability.

本章共分九节，内容如下：

This chapter will have nine sections as follows:

第一节:农作物天课的义务。

Section 1: The obligation of zakah on agriculture.

第二节:应缴纳天课的财产。

Section 2: Products that are subject to zakah.

第3节:Nisab。

Section 3: nisab.

第四节:天课的比率。

Section 4: Rates of zakah.

第五节:收成的估算。

Section 5: Estimation of the harvest.

第六节：收成中不计入应纳天课部分的情况

Section 6: Parts of the harvest that may not be counted for zakatability.

第七节:债务与开支的扣除

Section 7: Deduction of debt and expenditure.

第8节:出租土地上的天课

Section 8: zakah on rented land.

第9节:什一税（'ushr）与土地税（kharaj）的并行征收。

Section 9: The combination of 'ushr and kharaj.

A. 真主说："信道的人们啊！你们应当从你们所获得的佳美之物中施舍，应当从我为你们所出产的大地上施舍。你们不要专拣恶劣的东西施舍，而你们自己即使收受，也不会接受，除非你们睁着眼睛接受。"8 施舍天课的义务就包含在这条命令之中。《古兰经》常用"施舍"一词来指代天课。阿尔-贾萨斯在解释这节经文时说："这里所指的就是天课，尤其是因为后面的句子禁止挑选劣质之物作为施舍。前代和后代的学者都一致认为，这节经文所指的正是天课。"9

A. God says, "O ye who believe, give of the good things which ye have earned and of the fruits of the earth which We have produced for you, and do not even aim at getting anything which is bad in order that out of it ye may give away something, when ye yourselves would not receive it except with closed eyes."8 The obligation of zakah is inherent in this command to spend. Very often Qur'an uses the word "spending" for zakah. Al Jassas comments on this verse, "What is meant is zakah, especially since the following sentence forbids selecting bad goods as payment. Earlier and later generations agree that zakah is what is meant in this verse."9

B. 真主说："正是祂创造了有棚架的和没有棚架的园圃，还有椰枣树、各种作物、橄榄和石榴，它们有的相似，有的不同。当它们结果时，你们可以吃它们的果实；收获那天，你们应当缴纳应尽的义务。"10

B. God says, "It is He who produceth gardens, with trellises and without, and dates and tilth with produce of all kinds, and olives and pomegranates, similar (in kind) and different (in variety). Eat of their fruit in their season but render the dues that are proper on the day that the harvest is gathered."10

许多先贤将这节经文中的"权利"（dues）解释为应当缴纳的天课。泰伯里（Al Tabari）记载，艾奈斯（Anas）将这节经文解释为义务的天课。他还通过多条传述链记载了伊本·阿拔斯（Ibn 'Abbas）的说法："它指的是十分之一和二十分之一的权利。"另一个伊本·阿拔斯的版本说："'权利'指的是在收获物被量出、数量确定的那一天所规定的天课。"据记载，哲比尔·本·载德（Jabir bin Zaid）、哈桑（al Hasan）、赛义德（Sa'id）、穆罕默德·本·哈乃斐叶（Muhammad bin al Hanafiyah）、塔乌斯（Taus）、古塔达（Qatadah）和达哈克（al Dahhak）也都将这节经文解释为义务的天课，即十分之一或二十分之一的权利。 11 古尔图比（Al Qurtubi）说，伊本·沃赫卜（Ibn Wahb）和伊本·盖西姆（Ibn al Qasim）也转述了马立克（Malik）的同样观点。这也是沙斐仪（al Shafi'i）的一些门徒的观点，12 同时也是艾卜·哈尼法（Abu Hanifah）及其门徒的观点。13

Many of the predecessors interpret "dues" in this verse to be due zakah. Al Tabari reports that Anas interprets this verse to mean the obligatory zakah. He also reports from Ibn 'Abbas, through several chains, "it is the one-tenth and the half-tenth dues." Another version from Ibn 'Abbas say, "Dues means the prescribed zakah on the day when the quantity of the harvest is measured and known." It is also reported that Jabir bin Zaid, al Hasan, Sa'id, Muhammad bin al Hanafiyah, Taus, Qatadah and al Dahhak interpret the verse as the obligatory zakah i.e. the one-tenth or half-tenth dues."11 Al Qurtubi says that Ibn Wahb and Ibn al Qasim report the same from Malik. It is also the opinion of some of the disciples of al Shafi'i,12 and of Abu Hanifah and his disciples as well.13

A. 伊本·欧麦尔传述：先知（ﷺ）说："凡靠天降雨水或泉水灌溉的作物，应缴纳十分之一；凡靠人工运水灌溉的作物，应缴纳二十分之一。"20

A. Ibn 'Umar narrates that the Prophet (p) said, " On that which is watered by the sky or by springs, one-tenth is obligatory, and on that which is irrigated by carried water a half-tenth is obligatory."20

B. 贾比尔（Jabir）传述，先知ﷺ说："凡靠河水或雨水灌溉的作物，应缴纳十分之一的天课；凡靠人力运水灌溉的作物，应缴纳二十分之一的天课。"21

B. Jabir narrates from the Prophet (p), "One tenth is obligatory on that which is watered by rivers or clouds, and half-tenth is obligatory on that which is watered through means of transported water."21

C. 还有几则圣训规定了谷物和果实的尼萨布，以及派遣收税人征收农作物天课的相关圣训。

C. There are also several saying that determine nisab of grains and fruits and sayings that about sending collectors for zakah on agriculture.

穆斯林学者一致认为，什一税或半什一税（即"'Ushr"或"Nisf al-'Ushr"）是必须缴纳的义务，尽管他们在具体细节上可能存在分歧。22

Muslims scholars have unanimously agreed on the obligation of the one-tenth or the half-tenth dues, although they may have differences about details.22

在本节中，我将回顾学者们的各种不同观点，然后通过比较与思考，从中选出最为可取的一种。

In this section I will review the different scholarly opinions and then conclude with a comparison and reflection to select the best among them.

'Abd Allah bin 'Umar 和一些再传弟子认为，天课只在小麦、大麦、椰枣和葡萄干上是有义务的。这一观点也见于穆萨·本·塔勒哈、哈桑、伊本·西林、哈桑·本·萨利哈、伊本·阿比·莱拉、伊本·穆巴拉克、艾布·欧拜德，以及艾哈迈德的一则传述。易卜拉欣又增加了第五种：玉米。他们以下列证据支持其观点：

'Abd Allah bin 'Umar and a few Followers consider zakah obligatory only on wheat, barley, date, and raisin . This is also reported from Musa bin Talhah, al Hasan, Ibn Sirin, al Hasan bin Salih, Ibn Abi Laila, Ibn al Mubarak, Abu 'Ubaid, and a report from Ahmad.23 Ibrahim adds a fifth item, corn.24 They provide the following documents in support of their view:

A. 伊本·马哲和达拉库特尼从阿慕尔·本·舒艾卜，从其父，从其祖父传述：“安拉的使者（ﷺ）只对小麦、大麦、椰枣和葡萄干规定了天课。”伊本·马哲的版本还增加了“玉米”。25

A. Ibn Majah and al Daraqutni report from Amr bin Shu'aib from his father from his grandfather that "The Messenger of God (p) only enacted zakah on wheat, barley, date, and raisin." Ibn Majah's version adds "corn."25

B. 一则由 Abu Burdah 转述、传自 Abu Musa 和 Mu'adh 的报道：真主的使者ﷺ派他们二人前往也门教导众人，并命令他们只从以下四种食物中收取天课（sadaqah）：小麦、大麦、椰枣和葡萄干。26

B. A report narrated by Abu Burdah from Abu Musa and Mu'adh that the Messenger (p) sent them to Yemen to teach people and ordered them not to take sadaqah except from these four foods - wheat, barley, date, and raisin.26

此外，没有任何经文或已知的公议（ijma）规定除这四种农产品之外的其他作物需缴纳天课。其他作物不如这四种普遍，也不应被视为与它们相似。

Moreover, there is no text or known ijma that imposes zakah on other than these four products. Other crops are not as common as these four and must not be considered similar to them.

马立克和沙斐仪认为，可食用性与可储存性是农产品应纳天课的必要条件。因此，小麦、大麦、玉米、谷物和大米都应纳天课。所谓"可食用性"，是指该物品应当是主要食物，而非次要食物，即人们通常作为维持生计之食物而食用的物品。

Malik and al Shafi'i consider edibility and preservability as the necessary conditions for zakatability of agricultural products. Consequently, wheat, barley, corn, grain, and rice are all zakatable. By "edibility" they mean that the item should be a major foodstuff and not a secondary one, an item that people normally eat for subsistence.

因此，杏仁、核桃和开心果虽然可以储存，但不需缴纳天课；而苹果、石榴、梨、桃和李子因为无法晒干储存，同样不需缴纳天课。马立克学派对无花果是否需缴纳天课存在分歧。

Consequently, almond, walnut, and pistachio are not zakatable although they can be stored, while apples pomegranates, pears, peaches, and plums are also not zakatable because they cannot be dried and stored. Malikites differ on the zakatability of figs.

马立克本人据报道将无花果、李子、石榴以及所有水果排除在天课之外，27 而他的一些门徒认为无花果应当纳入天课，因为它满足了可食用和可储存这两个条件。28 阿勒·胡拉希统计出二十种应纳天课的食物，其中包括鹰嘴豆、扁豆、小麦、大麦、大米、枣子、橄榄、葡萄干、芝麻等。29

Malik himself is reported to have excluded figs, plums, pomegranates and all fruits from zakah,27 while some of his disciples consider figs zakatable because the two conditions of edibility and storability are fulfilled.28 Al Khurashi counts twenty zakatable food items which include garbanzo beans, lentil, wheat, barley, rice, dates, olives, raisin, sesame, and others.29

阿勒·古尔图比（Al Qurtubi）说，沙菲仪（al Shafi'i）认为，除枣子和葡萄以外的水果都不需缴纳天课，因为先知（ﷺ）只对这两种产品征收天课，它们是希贾兹地区可以保存的主要食物。另一方面，核桃和杏仁虽然不易腐坏，却不需缴纳天课，因为它们在希贾兹并非主要食物，只被当作水果食用。沙菲仪接着说："橄榄也不需缴纳天课，因为在一节经文中它与石榴并提，即'橄榄和石榴'，既然石榴不需缴纳天课，橄榄也就不需缴纳。"不过，沙菲仪还有另一种传述，认为橄榄需要缴纳天课，马立克（Malik）也持这一观点。阿勒·古尔图比继续说："两人都同意石榴不需缴纳天课，而根据本章开头引用的那节经文，石榴本应需要缴纳天课。"33

Al Qurtubi says that al Shafi'i believes in no obligatory zakah on fruits except dates and grapes, because the Prophet (p) took zakah on these two products, as primary preservable foods in Hijaz . On the other hand, walnuts and almonds are not zakatable although they are non-perishable, because they were not primary foodstuff in Hijaz, but were used only as fruits. Al Shafi'i continues, "olives are also not zakatable because they are associated with pomegranates in a verse, "and olive and pomegranate"30 and since the pomegranate is not zakatable, neither must the olive be." There is, however another report from al Shafi'i that olives are zakatable.31 Which is the opinion of Malik too.32 Al Qurtubi continues, "They both agree that pomegranates are not zakatable, while according to the verse quoted at the beginning of this chapter, pomegranates must be zakatable."33

他们的论据基于两点。第一点是穆阿兹传述的一段圣训，内容为："黄瓜、西瓜、石榴、甘蔗和蔬菜都是免除天课的：真主的使者ﷺ免除了它们"，由拜哈基在《大圣训集》中记载。他还记载了其他几段圣训和评注："这些圣训都是mursal的，但它们有多条传述，可以互相加强。"此外，一些圣门弟子的言论也对此提供了支持，如阿里、欧麦尔和阿伊莎。第二点是，食品非常有用，如同牲畜一样，因此它们同样应当缴纳天课。34

艾哈迈德在《穆格尼》中转述，无论作物是否为食物，都必须满足这三个条件才需缴纳天课。因此，谷物、棉花、芝麻、部分蔬菜和许多水果都属于应纳天课的范围。然而，苹果、梨、桃子、杏等部分水果，以及黄瓜、茄子、胡萝卜等部分蔬菜，都不需缴纳天课。

Ahmad is reported in al Mughni to have said that these three conditions must be met for zakatability, whether the crop is a food item or otherwise.36 Thus grain, cotton, sesame, some vegetables and many fruits are included. However, some fruits like apple, pear, peach, and apricot and some vegetables like cucumber, eggplant, and carrot are all not zakatable.

这一观点的依据是这段圣训的普遍性：“凡靠天降雨灌溉的田地，应纳十分之一。”以及先知给穆阿兹的命令：“从谷物中取出谷物。”³⁷还有圣训：“不足五瓦斯格的谷物或椰枣，不需缴纳天课。”³⁸此段圣训由穆斯林和奈萨仪所辑录。这最后一段圣训的意思是：就天课的应纳性而言，可计量是一个必要条件。39

This view is based on the generality of the saying: "There is one tenth obligatory on that which is watered by the sky " and the Prophet's order to Mu'adh: "Take grain out of grain,"37 and the saying: "There is no zakah on grain or date that are less than five wasq"38 reported by Muslim and al Nasa'i. This last saying means that for zakatability the measurability is a required condition.39

根据阿布·哈尼法的观点，凡是为了获利而种植和收获的作物，都应缴纳天课。天然的森林、灌木丛以及自然生长的植物，不需缴纳天课，但若园主打算将土地用于木材或饲料的种植，则这些产出便须缴纳天课。40 阿布·哈尼法不考虑可食用、可晾干、不易腐烂或可计量等任何条件。

According to Abu Hanifah anything that is planted and harvested with the intention of making a profit, is zakatable. Natural forests, bushes and plants that grow on their own are not zakatable except when the owners intend to use the land for lumber or fodder plantation. In this case those products become zakatable.40 Abu Hanifah does not consider any of the conditions of edibility, driability, non-perishability, or measurability.

达五德及其信奉表面主义（Zahiri）的门徒，在这个问题上与艾卜·哈尼法意见一致。据传，这也是欧麦尔·本·阿卜杜·阿齐兹、穆贾希德、哈马德以及纳赫الي（al-Nakha'i）的一则传述所持的观点。41 艾卜·尤素福和穆罕默德在蔬菜是否应缴天课的问题上，与他们的老师艾卜·哈尼法意见不同。

Daud and his zahiri disciples go along with Abu Hanifah on this issue. This is also reported to be the view of 'Umar bin Abd al Aziz, Mujahid, Hammad and a report from al Nakha'i.41 Abu Yusuf and Muhammad do not agree with their teacher Abu Hanifah on the zakatability of vegetables.

根据阿布·哈尼法及其两位弟子的观点，甘蔗、藏红花、棉花及其他纤维作物、所有水果和香料都需要缴纳天课。蔬菜则仅在阿布·哈尼法的观点中需要缴纳。阿布·哈尼法以下列理由支持其观点。第一，他认为《古兰经》黄牛章中的经文“从大地上为你们出产的物产中”是一般性的措辞，并未排除任何农产品。第二，经文“收获之日你们应当交纳其应有的天课”出现在提及多种树木和果实之后。

According to Abu Hanifah and his two disciples, sugarcane, safran, cotton, and other fibers, all fruits, and spices are zakatable. So are vegetables, in his view only. Abu Hanifah uses the following in support of his opinion. Firstly, he says the general terms of the verse in surah al Baqara "and from what We have produced for you from the earth" make no exception of any agricultural products.42 Secondly, the verse "and render its right dues on the day of its harvest" comes after the mention of several kinds of trees and fruits.

如果天课应当包括水果，那么它也必须包括蔬菜，因为蔬菜比谷物更容易生产，也更容易转交给穷人和需要帮助的人。43 第三，“靠天水灌溉的作物应缴纳十分之一，靠人力运水灌溉的作物应缴纳二十分之一”这一圣训，并未区分可食用与不可食用、易腐与不易腐、可计量与不可计量的作物。

If zakah should cover fruits it must also cover vegetables because the latter are easier to produce and to transfer to the poor and needy, even more so than grains.43 Thirdly, the saying "A due of one-tenth is obligatory on that which is watered by the sky and half-tenth is required on that which is watered by carried water" does not distinguish between edible or non-edible, perishable or non-perishable, measurable or non-measurable crops.

看来阿布·哈尼法的观点最为有力。它符合天课的总体目标，也符合《古兰经》和逊奈中所体现的天课执行的公正原则。我们还须记住，这一观点也得到了多位伟大学者的支持，如欧麦尔·本·阿卜杜勒·阿齐兹、穆贾希德、哈迈德、达乌德和奈赫仰i。44 少数提及四种食物的圣训，或是中断传述（munqati'），或是孱弱。45 即便接受这些圣训，对四种物品的限定也可以理解为仅指先知时代所存在的物品。46 值得注意的是，四大教法学派都没有将这种限定视为理所当然。

The view of Abu Hanifah seems to be the strongest. It suits the general objectives of zakah and the justice of its implementation as expressed in the texts of Qur'an and Sunnah. We must also remember that this is the opinion of several great scholars such as 'Umar bin Abd al Aziz, Mujahid, Hammad, Daud, and al Nakha'i.44 The few sayings that talk about four food items are either munqati' (interrupted) or weak.45 Even if one were to accept the sayings, the restriction to the four items can be interpreted as a mere reference to items present at the time of the Prophet.46 It is remarkable that none of the four schools of thoughts took such limitation for granted.

令人惊讶的是,已故的拉希德·里达在将玉米加入其他四种作物之后,也支持这种狭隘的观点,他说:"如果必须通过类比增加什么,那就是稻米,尤其是在稻米为主要生计作物的地区。"47 这一点很令人惊讶,因为里达本人在涉及贸易资产时就运用了普遍性的论证。事实上,相比于任何其他事物,普遍性论证更适用于经文中所提到的地产出物。

Amazingly enough, the late Rashid Rida supports this narrow view, after he adds corn to the four other crops, saying 'If anything must be added by analogy it is rice especially in areas where rice is the main subsistence'.47 This is amazing because Rida himself uses the argument of generality with respect to trade assets. The generality argument is in fact more applicable to the produce of earth that is referred to in the verses than to any thing else.

另一方面，像伊本·阿拉比这样的马立克学派学者，在其《古兰经律例》（Ahkam al Qur'an）中支持艾卜·哈尼法的观点。48 他在对提尔米兹圣训集的注释中也写道："最有力的观点是艾卜·哈尼法的观点，因为它对贫困者更有利，最符合经文的普遍用语，也更能体现对真主恩典的感恩。"49

On the other hand, a Malikite like Ibn al 'Arabi supports the position of Abu Hanifah in his Ahkam al Qur'an.48 He also writes in the commentary on Al Tirmidhi, "The strongest view is that of Abu Hanifah, because it is more advantageous to the needy, most supported by the general terms of the texts and more appropriate as an expression of gratitude for Gods' grace."49

在解释经文“……当在收获之日给予其应得的部分……”时，伊本·阿拉比说：“艾卜·哈尼法在主张对粮食及其他农作物课以天课方面是正确的，这由先知的话的普遍用语所暗示：‘凡天降雨水灌溉的，应缴纳十分之一。’”

In his explanation of the verse "and give its right dues . . . ", Ibn al Arabi says " Abu Hanifah hits truth in obligating zakah on foodstuff and other crop, as implied by the general terms of the Prophet's saying, 'and one-tenth is obliged on what the sky waters'.

艾哈迈德的观点依赖于一个薄弱的论证:他错误地将"五瓦斯克以下不必缴纳天课"这句话理解为存在可计量性的条件,而实际上它是对所有农作物(无论是否可计量)设定的应税最低限额。沙斐仪学派的可食用性条件毫无根据。真主提醒我们祂在提供食物和果实方面的恩典,并使这两者都负有义务缴纳天课,尽管农作物的种类不同,或某种农作物的用途不同,例如用作灯油照明,以享受视力的恩典和驱除黑暗。 怎么有人能声称蔬菜不负有天课义务,理由是蔬菜通常是鲜食而非晒干,而他们明知新鲜的枣和新鲜的葡萄都需要缴纳天课,并不需要晒干?新鲜水果是真主所赐恩惠的重要组成部分。祂甚至在提到天堂中的享受时也提到了它们,如经文所说:"其中有水果、棕榈和石榴。"

大多数穆斯林学者,自圣门弟子和再传弟子时代以来,都认为农作物须达到至少五瓦斯克才需缴纳天课,其依据是先知的圣训:"不足五瓦斯克的作物,不需缴纳任何施舍。"这段圣训是真实可靠且获得公认的。60 61 阿布·哈尼法则认为,无论作物数量多少,农产品都须缴纳天课,依据是先知的话:"天降雨水灌溉之地,应缴纳十分之一。"这句话是普遍性的表述,同样真实可靠,为布哈里等人所记载。62 按照阿布·哈尼法的观点,尼萨卜的条件并不适用,因为他不要求满一年的条件。雅哈亚·本·阿丹记载,易卜拉欣·纳赫阿伊也持类似看法。63 据称阿塔也持相同观点。64 阿布·拉贾·欧塔里迪说,伊本·阿拔斯曾在巴士拉征收天课,甚至包括成束的鲜葱。65 此外,伊本·哈兹姆指出,穆贾希德、哈马德、欧麦尔·本·阿卜杜勒·阿齐兹和纳赫阿伊都主张,对一切土地出产都应征收天课,无论数量多少。其中后三人的记载极为可靠。66 欧麦尔·本·阿卜杜勒·阿齐兹说,每一束菠菜及类似蔬菜,须缴纳其中一束作为天课。67 达乌德·扎希里认为,对于可以用量器计量的物品,必须满五瓦斯克的条件;而对于不能计量的作物,则不适用此条件。68 这似乎是对上述两种观点的调和。69 《海洋》(al-Bahr)的作者还转述了巴基尔和纳迪尔的另一种观点:尼萨卜仅对椰枣、葡萄干、小麦和大麦这几种物品是必要条件,因为这些是先知时代最常见的食物。70 沙乌卡尼评论道:"这看起来是在没有任何佐证的情况下,限制了一段普遍性的经文。"71

The majority of Muslim scholars since the eras of the Companions and Followers believe that crops must be at least five wasq to be zakatable,60 based on the Prophet's saying, "No sadaqah is obligatory on anything less than five wasq," a correct and agreed upon saying.61 Abu Hanifah says zakah is obligatory on agriculture regardless of the amount of crop, since the saying of the Prophet,''A one-tenth due is obligatory on that which the sky waters," is general. This is also correct and reported by al Bukhari and others.62 According to Abu Hanifah the condition of nisab is not applicable because the condition of the passage of one year is not required. Yahya bin Adam reports a similar opinion from Ibrahim al Nakha'i.63 'Ata is said to be of the same view.64 Abu Raja'al 'Utaridi says Ibn 'Abbas used to collect zakah in Basrah even from bunches of fresh onions.65 Furthermore, Ibn Hazm indicates that Mujahid, Hammad, 'Umar bin 'Abd al Aziz, and al Nakha'i all obligated zakah on all the land produce, whether big or small in quantity. Reports from the last three are extremely correct.66 Umar bin 'Abd al 'Aziz says that of each bunch of spinach and the like, one bunch must be paid as zakah.67 Daud al Zahiri holds that for items that are measurable, the condition of five wasq is necessary, while this condition does not apply to crops that are not measurable.68 This seems to be a reconciliation of the above two sayings.69 The author of al Bahr reports yet another opinion from al Baqir and al Nadir, that nisab is a necessary condition only on date, raisin, wheat, and barley, since these were the most common foodstuff at the time of the Prophet (p).70 Al Shawkani comments, "This looks like restricting a general text without any supportive evidence."71

阿布·哈尼法在不考虑九九五切希布（nisab）的情况下，对任何数量的农产品都征收天课，这一观点与本节开头所提到的正确说法相矛盾。它看似也与“天课只向富人征收，而九九五切希布是衡量富裕的标准”这一普遍原则相冲突。两种说法表面上的对立并不能构成反驳的论据，因为二者都可以作出合理的解释，从而消除矛盾。据伊本·古坦尼姆（Ibn al Qayyim）所说：“‘凡天降雨水灌溉者，应缴纳十分之一’这句话，是在区分需要缴纳十分之一的情况与只需缴纳二十分之一的情况时所说的。这句话并不涉及九九五切希布的问题。另一方面，‘五瓦斯格’之说则是关于九九五切希布问题的明确经文，前一句话的一般性文本不能否定它。”72

Abu Hanifah's opinion in obligating zakah on any quantity, with no consideration of nisab, contradicts the correct saying mentioned at the beginning of this section. It also appears to be in direct conflict with the general principle that zakah is levied on the rich alone, and nisab is the criterion for richness. The seeming opposition of the two sayings is not an argument, because both of them can be interpreted in such a way that remove contradiction. According to Ibn al Qayyim, "the saying 'A one-tenth due is obligated on which the sky waters' is said in the context of distinguishing between cases that require a rate of one-tenth and cases where a rate of only a half-tenth is required. This saying does not touch the matter of nisab. On the other hand, the saying of the five wusq is a clear text on the issue of nisab. This cannot be challenged by the general text of the former saying."72

伊本·古大麦说:"因为'不足五wasq的农产品无需缴纳天课'这一说法是特指性的,所以它在确定尼萨卜(起征点)方面具有优先性。这与其他应缴天课的财产情况相似,例如骆驼和白银。在这两种情况中,都有一般性的经文用以说明该财产应当缴纳天课,同时也有用以确定尼萨卜的经文,如'不足五头骆驼者无需缴纳天课'和'不足五乌qiyyah者无需缴纳天课'。"伊本·古大麦接着说:"农业中不考虑满一年的条件,是因为收获之时代表了土地生长的完整周期。因此,尼萨卜与满一年之间不应存在关联。最后,在天课事务中,尼萨卜是判定富足与否的标准,而天课只有富人才有义务缴纳。"73

Ibn Qudamah says, "Since the saying 'There is no sadaqah obligatory on that which is less then five wasq is specific, it has priority in determining nisab. This is like the case of other zakatable items, such as camels and silver. In both cases there are general sayings whose purpose is to indicate the zakatability of the item, while there are texts whose purpose is to set nisab, like 'There is no sadaqah obligatory on that which is less than five camels.' and 'There is no sadaqah obligatory on that which is less than five uqiyyah." Ibn Qudamah goes on "The passage of a year is disregarded in agriculture because the time of harvesting represents the complete cycle of growth for the land. So there should be no association between nisab and the passage of a year. Finally, nisab is the determinant of richness in matters of zakah, and zakah is only obligated on the rich."73

正确的说法是，尼索布（nisab）以五瓦斯克（wasq）为准。一瓦斯克一致公认等于六十萨阿（sa'）。

Correct sayings determine nisab at five wasq. A wasq unanimously equals sixty sa'.

这一点甚至在一则圣训中有所提及，尽管该圣训较为孤弱。74 因此，一个尼萨布为三百萨户。伊本·蒙迪尔提到，学者们对此估算达成了一致。75

This is even mentioned in a saying, although it is a weak one.74 A nisab is thus three hundred sa'. Unanimity on this estimation is mentioned by Ibn al Mundhir.75

"صاع" في لسان العرب مكيال يُكال به، وهو معروف في المدينة، ويساوي أربعة أمداد. وقد ورد ذكره في عدة أحاديث في زكاة الفطر.٧٦ ويُروى أن النبي ﷺ كان يغتسل بصاع من الماء، ويتوضأ بمُدّ، فيكون صاع النبي ﷺ أربعة أمداد.٧٧

Sa' as in Lisan al 'Arab is a measure of volume or capacity used in Madinah. It equals four mudd. It is mentioned in several sayings with regard to the zakah of breaking the fast.76 It is said that Prophet (p) used one sa' (of water) for his washing (ghusl) and one mudd for his ablution (wudu')77, so the sa' of the Prophet is four mudd.

一穆德(mudd)相当于将双手并拢、手指伸直时所盛的量。先知(愿主福安之)规定了容量的标准,据伊本·欧麦尔传述,他说:"(标准的)量器以麦地那的量器为准,(标准的)重量以麦加的重量为准。"麦地那人以务农为业,他们的量器更为人所熟知,也更为精确;麦加人则从事商贸,他们的重量更为普遍,也更为精确。

One mudd equal what fills the two hands put by each other with fingers stretched. The Prophet (p) standardized measures of capacity, stating, as narrated by Ibn 'Umar, "The (standard) measures are the measures of Madinah, and the (standard) weight are the weights of Makkah."78 People of Madinah were farmers and their measures of capacity are more widely known and more accurate, while people of Makkah were men of trade, and their weights were more common and more accurate.

阿布·哈尼法及其弟子们（伊拉克人）估算一萨阿的重量为八个巴格达勒特尔，而马利克、沙斐仪、艾哈迈德等人（希贾兹人）则估算为五又三分之一勒特尔。

Abu Hanifah and his disciples --- Iraqis -- estimate the weight of one sa' at eight Baghdadi ratl, while Malik , Shafi'i, Ahmad and others -- Hijaziz -- estimate it at five and one third ratl.

伊拉克的法学家认为，'Umar时代的一萨尔（sa'）重八个拉特勒（ratl）。79 他们还依据这样一种说法：先知使用八个拉特勒的水洗浴，两个拉特勒的水做小净，或者一萨尔用于洗浴，一穆德（mudd）用于小净。80 由此他们得出结论：一萨尔必须等于八个拉特勒，而一穆德等于两个拉特勒。

Iraqi jurists argue that the sa' at 'Umar's time weighted eight ratl.79 They also depend on the claim that the Prophet used eight ratl for his washing, two ratl for his ablution, or one sa' for his washing and one mudd for his ablution.80 They conclude that one sa' must equal eight ratl, while one mudd equals two ratl.

至于希贾兹学者，他们的证据是麦地那居民世代相传、普遍遵行的做法，可以追溯到先知时代。伊本·哈兹姆说："这一点在麦地那广为人知，任何人都显而易见，不论老少、善恶、有学无学。否认这样一个事实，就如同否认大清真寺位于麦加，或否认先知清真寺上的圆顶位于麦地那这一众所周知的地点一样，是极其荒谬的。"他接着说："即便是艾布·优素福，在到访麦地那之后，也改变了自己的观点，转而采纳希贾兹学者的看法。"81

As for the Hijazis, their evidence is the predominant practice of the residents of Madinah generation after generation from the time of the Prophet. Ibn Hazm says "This is overwhelmingly known in Madinah, and it is obvious to everybody, young or old, righteous or wicked, knowledgeable or ignorant. Rejecting such a fact is like rejecting the fact that the Grand Mosque is in Makkah or rejecting the known site in Madinah of the dome over the Mosque of the Prophet--- it is absurdly unreasonable," He continues, "Even Abu Yusuf, upon visiting Madinah changed his view to that of Hijazi Jurists."81

他指的是白伊哈基（al Baihaqi）转述的一则故事，传述者为侯赛因·本·瓦利德（al Husain bin al Walid）：“我们去探望阿布·优素福，他朝觐归来。他对我们说：‘我要告诉你们一件事，这件事困扰了我一段时间，直到我到了麦地那。在那里，我询问了萨阿（sa'）的问题，他们回答说，他们如今所用的萨阿，与真主的使者ﷺ所用的萨阿是相同的。我问他们能否为这一说法提供证据。他们说明天会把证据带给我。第二天，大约五十位来自安萨尔和穆哈吉尔的年长者出现在我面前，他们每人都拿着一个一萨阿的量器。”

He is referring to the story reported by al Baihaqi from al Husain bin al Walid, "We went to visit Abu Yusuf upon his return from pilgrimage. He told us, 'I want to inform you of a matter that worried me for some time until I went to Madinah. There, I asked about the sa' and they answered that the sa' they have today is the same sa' used by the Messenger of God (p). I asked if they could provide proof for this statement. They said they would bring me their proof tomorrow. The next day, about fifty elderly sons if Ansar and Muhajirin appeared before me, each of them carrying a measure of one sa'.

"他们每个人都从自己的父亲和祖先那里叙述说，这就是先知时期所用的量器。"我察看了这些量器，发现它们都是相等的。我比较了一萨阿所装物的重量，发现它略少于五又三分之一个赖特尔。对我而言，这就是确凿的证据，于是我从艾布·哈尼法的观点转而采纳麦地那居民的观点。"

三种命题被提出，以调和两种关于"萨阿"（sa'）内容重量的观点。

Three propositions are suggested to reconcile the two views on the weight of the contents of the sa'.

A. 一些哈乃斐学者认为，麦地那的一拉特尔等于巴格达一拉特尔的三分之二。伊本·胡马姆支持这一主张。这意味着作为容量单位的"萨阿"是双方一致认可的，但巴格达与希贾兹的一拉特尔在重量上有所不同。85

A. Some Hanafites suggest that the ratl of Madinah is two thirds of the ratl of Baghdad. Ibn al Humam supports this proposition. It means that the sa' as a capacity measure is agreed upon, but the weight of the ratl is different between Baghdad and Hijaz.85

B. 伊本·泰米叶认为，过去存在两种容量单位：希贾兹的量器萨阿（sa'）仅用于谷物和食品；一萨阿谷物的重量等于五又三分之一拉特勒（ratl）。另一种同名的量器萨阿仅用于液体，其重量相当于八拉特勒。据此调和，拉特勒在伊拉克和希贾兹是相同的，而容量单位则有两种，取决于所量的物质。

B. Ibn Taimiyah suggests that there used to be two measures of capacity; the Hijazi measure called sa' is used only for grain and foodstuff. A sa' of grain equals in wight five and one-third ratl. Another measure was used only for liquid, also called sa', and equaling eight ratl sin weight.86 According to this reconciliation, the ratl is the same in Iraq and Hijaz, while there are two different volume measures, depending on the material measured.

C. 为了适应现代，阿里·穆巴拉克提出了调和两者的第三种思路。他主张，伊拉克与希贾兹的萨阿（sa'）在容量上并无实质差异，二者的拉特勒（ratl，重量单位）也并无不同。87 若将一萨阿装满谷物称重，为五又三分之一拉特勒；若将一萨阿装满水称重，则为八拉特勒。

C. For our modern age, 'Ali Mubarak suggests a third way of reconciliation. He claims there is no real difference the volume of sa' in Iraq and Hijaz, nor is there a difference between their ratl as a measure of weight.87 If you weigh the one sa' full of grain, it is five and one-third ratl, and if you weigh one sa' full of water it is eight ratls.

值得注意的是，八个“拉特勒”只是一个约数，因为水的确切重量略少于八个拉特勒。因此，据穆巴拉克所说，伊拉克人以水的重量为准，而希贾兹人则以谷物的重量为准。88

It should be noted that the eight ratls is only an approximation, because the exact weight of the water is a little bit less than eight ratls. Thus, according to Mubarak, the Iraqis considered the weight of water, while the Hijaziz considered the weight of grain.88

综上所述,可以明显看出,一萨阿(sa')谷物的重量为五又三分之一拉特勒(ratl)。已故的拉耶斯(al Rayes)说:"对此绝不应有任何怀疑。这一结论得到了麦地那居民长期实践经验的有力支持。马立克本人曾在哈伦·拉希德(阿拔斯王朝的哈里发)面前考察萨阿的量度以及装满谷物的一萨阿的重量,并使艾布·优素福(Abu Yusuf)信服了这一点。"拉耶斯接着说:"谁比马立克更了解麦地那的传统?又有谁的见证比艾布·优素福更有价值?对一萨阿重量的这一确定,与其他定额相比,最符合谷物天课定额(nisab)的比例。众所周知,一萨阿等于四穆德(mudd),而一穆德是双手合拢所盛的量。试问,一个身材普通的成年人双手合拢所盛的量,怎会超过一又三分之一拉特勒呢?"89

With all this, it becomes apparent that the weight of one sa' of grain is five and onethird ratl. The late al Rayes says, "There should be absolutely no doubt about this. It is supported by the strong experience of the residents of Madinah. Malik himself studied the measure of sa' and the weight of one sa' full of grain in the presence of Harun al Rashid (an Abbasite Khalifah) and convinced Abu Yusuf of it." Al Rayes continues, "Who knows the traditions of Madinah better than Malik?! And whose testimony is more valuable than that of Abu Yusuf?! This determination of the weight of one sa' suits best the proportions of nisab on grain as compared with other nisabs. It is known that one sa' is four mudd and one mudd is the fill of the two hands together. Who can imagine that the fill of two hands of an average -size man can be more than one and one-third!"89

在我们研究了开征天课的基准额（nisab）确定为五瓦斯克（wasq），每瓦斯克为六十萨厄（sa'）之后，便可以轻易地将其换算为当代的容量计量单位。90 为了用重量来表示基准额，我们必须记住艾哈迈德的实验。他称量了一满萨厄的小麦，重量为五又三分之一拉敦（ratl）。91 众所周知，有些农作物比小麦轻，例如大麦或玉米。圣训学派（ahl al-hadith）对此毫无分歧：一萨厄的重量为五又三分之一拉敦的普通小麦。我们不能忘记，基准额是以容量计量而非重量计量来确定的。如果另一种作物的基准容量恰好比同样体积的小麦轻，那么尽管其重量较轻，该体积的这种谷物仍需缴纳天课。91

After we studied the determination of nisab as five wasq, each wasq being sixty sa', we can easily transfer these to contemporary capacity measures.90 In order to give the amount of nisab in weight we must remember the experiment of Ahmad. He weighed a sa' full or wheat; the weight was five and one-third ratl.91 It is known some agricultural crops are lighter than wheat, such as barley or corn. There is no disagreement among ahl al hadith that the weight of a sa' is five and one-third ratl of average wheat. We must not forget that the quantity of nisab is determined in capacity measures and not in weight. If the volume of nisab of another crop happens to weigh less than the same volume of wheat, that volume of the other grain is zakatable in spite of its lighter weight.91

阿里·穆巴拉克研究了巴格达的拉特尔（ratl）单位，并得出结论：一拉特尔等于四百零八克。[92] 他还估算，一萨厄（sa'）的水约为2.75升。

'Ali Mubarak studied the Baghdadi ratl and concludes that one ratl equals four hundred and eight grams.92 He also estimates that one sa' of water is 2.75 liters.

因此,一个萨阿(sa')谷物的重量为2.176千克。通过简单的计算可知,一个瓦斯格(wasq)为130.56千克小麦,或165升。这意味着尼萨布(nisab)为825升,或652.8千克。93

Consequently, the weight of one sa' of grains is 2.176 kilograms, By simple arithmetic we find that one wasq is 130.56 kilogram of wheat, or 165 liters. This means that the nisab is 825 liters or 652.8 kilograms."93

有些作物无法用容量单位来计量，因为它们通常不经压缩或加压就直接售卖，例如藏红花和棉花。阿布·优素福认为，应以此类产品的价值作为是否应纳天课的标准。他提议，考虑一个尼萨布的最廉价谷物（例如大麦）的价值，并将该价值套用到这些作物上。94

A few crops cannot be measured by capacity measures because they are usually administered without being condensed or pressurized, such as safron and cotton. Abu Yusuf suggests that the value of such products should be the criteria in zakatability. He proposes to consider the value of a nisab of the cheapest grain, barley, for example, and apply that value on these crops.94

Muhammad建议使用实际贸易中所用的最大计量单位，例如吨，并指出在先知时代，wasq是最大的容量计量单位。因此，对于这些新作物，我们应当以其最大的计量单位的五个作为尼萨布。94 这无疑意味着不同国家的尼萨布会有所不同。有些国家会使用公吨，有些国家会使用英吨，还有一些国家可能使用其他单位。

Muhammad suggests to use the largest unit used actually in trade, such as ton, for example, saying that the wasq was the highest unit of capacity measure at the time of the Prophet. Thus, for those new crops, we should take five of their highest units of measurement as a nisab.94 This definitely means nisab will differ from one country to another. Some countries will use the metric ton, others the English ton, and yet others may use a different unit.

有些法学家认为，对于所有不以容量计量的农作物，其应纳天课的基数（nisab）应当定为价值两百迪拉姆的数量，并将货币的基数适用于商业资产的方式同样运用于此。95 最后，艾哈迈德主张采用谷物基数的重量折算值。96 这意味着，对于通常不以容量量具计量的农作物，在我们这个时代应当适用653公斤的重量标准。伊本·古达麦指责所有这些观点都没有任何文本依据、有效的类比或合理的理由。他认为，天课不能不设最低限额而征收于一切资产之上，也不能以另一种作物为基础来估算某些作物的基数，更不能以价值来计算，因为农业中的天课必须以实物缴纳。97

Some jurists suggest that in all crops which are not measured by capacity, nisab must be determined as the quantity whose value is two hundred dirhams, applying the nisab of money the same way it is applied on trade assets.95 Lastly, Ahmad suggests we use the weight equivalent of the nisab of grain.96 This means that for crops that are not usually measured by capacity measures, the weight of 653 kilograms must be applied in our times, Ibn Qudamah accuses all these views of being void of any support from a text, a valid analogy, or a sound rationale. He argues that zakah cannot be due on all assets regardless of any minimum, nor can the estimation of nisab on certain crops be done on the basis or another crop, nor can the value be considered, because in agriculture it is essential that zakah be paid in kind.97

在我看来,那些不能以容量计量的其他作物,也必须有尼綌布(nisab)。

In my opinion, other crops that are not measurable by capacity must have a nisab.

他们的尼萨布应当依照阿布·优素福所说的价值来估算,但我认为以最便宜的可计量农作物来估算,从纳天课者的角度看是不公平的,尽管它对穷人有利。尼萨布的估算必须对双方都公平,因此我建议对不同农作物的尼萨布价值取平均值。由于这可能因时间和地点而异,我建议根据社会经济变量,依据五瓦斯格不同可计量农作物的平均价值,在每种情况下确定尼萨布。此类估算在必要时应由有学识的人来进行。

Their nisab should be estimated on the basis of the value as Abu Yusuf says, but I think the estimation at the cheapest measurable crop is unfair from the point of view of zakah payers, although it benefits the poor. An estimation of nisab must be fair with both parties, so I suggest averaging the value of nisab of different crops. Since this may differ from time to time and place to place, I suggest to determine nisab in each case according to the socio-economic variables on the basis of the average value of five wasq of different measurable crops. Such an estimation must be done by people of knowledge whenever necessary.

应当以产品的干燥形态来计算尼萨布，也就是在其最终形态用于出售之后（经过清洗、过滤、去皮等处理后）进行计算。安萨里（Al Ghazali）在其《Al Wajiz》中写道：五瓦斯克（wasq）应当以葡萄干的干燥形态计算，以及以谷物在清洗并去除麸皮之后的形态计算，但那些以新鲜状态或带麸皮出售的作物除外。在这种情况下，尼萨布就按其原样进行计算。98

The estimation of nisab should be done on the dry product after it takes its final form for sale (after cleaning, filtering, skinning, etc.). Al Ghazali in his al Wajiz writes that the five wasq must be considered in the dried form of raisin, and in grain after cleaning and removal of its bran, except for crops that are sold fresh or with their bran. In this case nisab is estimated on them as they are.98

以下是译文: Al Bukhari 引述伊本·欧麦尔的传述,先知(愿主福安之)说:"靠天降雨或泉水灌溉的作物,以及不需灌溉的作物,应缴纳十分之一的天课;用人工汲水灌溉的作物,应缴纳二十分之一的天课。"99 穆斯林圣训实录引述哲比尔的传述,先知(愿主福安之)说:"河水或雨水灌溉的作物,应缴纳十分之一;用骆驼运水灌溉的作物,应缴纳二十分之一。"100 叶哈雅·本·阿丹引述安proto斯的传述:"真主的使者(愿主福安之)规定,天降雨水灌溉的作物应缴纳十分之一,用牲畜或人力用器皿运水灌溉的作物应缴纳二十分之一。"101 伊本·马哲引述穆阿兹的传述,真主的使者(愿主福安之)派我去也门,并命令我从天降雨水或通过根系吸取地下水灌溉的作物中收取十分之一,从用水桶汲水灌溉的作物中收取二十分之一。"102 因此,阿布·欧拜德总结说:凡不借助机械、不付出人工费用而灌溉的作物,无论是靠天降雨、河水、泉水,还是通过根系吸收地下水的作物,其应缴纳的天课为十分之一。103 《穆黑尼》的作者写道:"总而言之,凡是需要人力、牲畜或机械付出成本与劳力的灌溉,应缴纳的比例为二十分之一;反之,不需要这种成本与劳力灌溉的作物,则缴纳十分之一。这是因为成本会影响收成,也必然影响天课的数额,所以比例应当降低。"104 据纳瓦维等学者所言,若水是购买并付费取得的,其比例同样降低。105

Al Bukhari reports from Ibn 'Umar that the Prophet (p) said, "A one-tenth due is obligatory on that which is watered by the sky or springs or that which is not watered at all, and a half-tenth is obligatory on that which is watered by carried water."99 Muslim reports from Jabir that the Prophet (p) said, "On that which rivers or clouds water, there is one-tenth due, and in that which is watered by water carried by camels, there is one half-tenth."100 Yahya bin Adam reports from Anas, "The Messenger of God imposed a one-tenth due on that which the sky waters, and a half-tenth due on that which is watered by animals or men carrying water in containers."101 Ibn Majah reports from Mu'adh, "The Messenger of God (p) sent me to Yemen and commanded me to collect one-tenth from that which the sky waters, or draws (underground) water through its roots, and half a tenth from that which is watered by pails."102 Consequently, Abu 'Ubaid concludes that anything irrigated without the use of machine and the payment of labor, whether by rain from the sky or by rivers or springs or what sucks in (underground) water through its roots, the charge on it is one-tenth.103 The author of al Mughni writes, "In all, whenever cost and effort from people or their animals or machines are involved, the ratio is half a tenth. On the other hand, things watered without such cost and effort are charged one-tenth. This is so because cost affects growth and must affect the amount paid as zakah, so the rate is reduced."104 When water is purchased and paid for, the rate is also reduced, according to al Nawawi and others.105

A. 如果作物有一半的时间依靠人工汲水灌溉，另一半时间依靠雨水，那么天课的比例为百分之七点五。伊本·古达麦说："据我所知，这一点没有争议，因为如果全年都靠人工灌溉，比例则为百分之五，所以比例与灌溉方式成正比。"106

A. If plants are watered by carried water half of the year and the other half are left to rain, the percentage of zakah becomes seven and a half percent. Ibn Qudamah says "This is not disputed, to my knowledge, since if watering takes place for the whole year the ratio is five percent, so the ratio is proportional to watering."106

B. 如果作物大部分时间都得到灌溉，其比例为百分之五，而季节中少量的未灌溉时段则不予考虑。同理，如果作物大部分时间都未得到灌溉，其比例则须为百分之十。这是'Ata、al Thawri、Abu Hanifah、al Shafi'i的两种传述之一，以及Hanbalites的正式立场。107

B. If plants are watered most of the year, the ratio becomes five percent and the small portion of total season is disregarded. By the same token, the ratio must be ten percent if they are not watered most of the season. This is according to 'Ata, al Thawri, Abu Hanifah, one of two reports from al Shafi'i, and the official position of the Hanbalites.107

C. 如果灌溉所占全季的比例不明，为稳妥起见，应适用十分之一的比率。108

C. If the ratio of watering to the total season is not known the percentage applicable must be one-tenth, to be on the safe side.108

问题在于，除灌溉用水之外的其他花费是否应计入减低天课比率的考虑之中。这些花费可能包括挖掘灌溉用的沟渠与水道、设置喷灌系统等。伊本·古达麦认为，修建水渠与沟渠的花费不影响天课，因为这类花费已包含在土地的开垦及其备耕之中。109 拉菲仪也持类似观点。110 而海塔比则区分了灌溉水渠的初始花费与其维护花费，并得出结论：若每年为运作和维护此类水渠与水井假定有相当数额的开支，则税率必须降至百分之五。111 拉菲仪记载，一些沙斐仪学派的学者与海塔比持相同看法。112

The question arises of whether costs spent on other than watering is considered in the reduction of the zakah percentage. This might include digging trenches and canals for irrigation, establishing a sprinkling system, and the like. Ibn Qudamah suggests that the cost of canals and trenches be of no effect on zakah because such cost is implied in the reclamation of land and its preparation for agricultural use.109 Al Rafi'i expresses a similar view,110 while al Khattabi distinguishes between the initial cost of irrigation canals and the cost of maintaining them, and concludes that if a substantial amount is assumed yearly for the operation and maintenance of such canals and wells, the rate must be reduced to five percent.111 Al Rafi'i reports that some Shafi'ites share the same view with al Khattabi.112

先知(ﷺ)确立了一项做法:在收获之前,趁果实仍挂在树上时,估算枣子和葡萄的数量,无需实际量取或称重。这种由专家进行的收获前估算,其目的在于确定应缴天课的数额,并让农户可以随时处理作物,而无需等待天课征收员。 113 114 阿勒·黑塔比(Al Khattabi)说:"这种收获前的估算使农户能够抓住最佳时机采摘果实并出售,而无需在收获当天等待天课官员;但前提是,在完成估算并确定应缴天课数额后,农户须向征收员保证交付应缴的天课。" 欧麦尔·本·赫塔卜、萨赫勒·本·艾布·哈塔迈、麦尔旺、嘎辛·本·穆罕默德、哈桑、阿塔、祖海里、阿慕尔·本·迪纳尔、马立克、沙斐仪、艾哈迈德、艾布·欧贝德、艾布·赛尔(Abu Thawr)以及大多数学者都认可收获前的估算。而艾布·哈尼法则不接受这种做法,理由是它只是一种臆测。115

The Messenger (p) started a tradition of estimating the amount of dates and grapes before the harvest, while the fruits are still on the trees, with no need of actual measuring or weighing. The purpose of this pre-harvest estimation, made by experts, is to determine the amount of due zakah and to leave the farmer the freedom of disposing of the crop any time, without having to wait for the zakah collector.113 Al Khattabi says "this pre-harvest estimation allows farmers to take the best opportunities for collecting their fruits and selling them without having to wait for the zakah officers on the day of harvest, provided that when pre-estimation is done and the due amount of zakah is determined the farmer guarantees the delivery of zakah due to its collector.114 'Umar bin al Khattab and Sahl bin Abi Hathamah, Marwan, al Qasim bin Muhammad, al Hasan, 'Ata, al Zuhri, 'Amr bin Dinar, Malik, al Shafi'i, Ahmad, Abu 'Ubaid, Abu Thawr, and the majority of scholars approve of the pre-harvest estimation. On the other hand, Abu Hanifah does not accept it on the grounds that it is mere speculation.115

大多数学者提出了以下支持性证据：

The majority provides the following supporting evidence:

1. 赛义德·本·穆萨耶卜从阿塔卜·本·乌赛德传述：“先知（ﷺ）过去会派官员在收获之前估算葡萄和果实。”116

1. Sa'id bin al Musayid reports from 'Attab bin Usaid "The Prophet (p) used to send officers to estimate--before the harvest--grapes and fruits."116

2. 据赛义德·本·穆sayyib（Sa'id bin al Musayib）传述：“真主的使者（ﷺ）命令，葡萄应在收获前像估算椰枣那样进行估算，其应缴天课应以葡萄干的形式收取，与椰枣应缴天课的收取方式相同（在晒干之后）。”117

2. From Sa'id bin al Musayib, "The Messenger of God (p) commanded that grapes be estimated before the harvest the way dates are estimated, and their due zakah be collected in the form of raisins, the same way due zakah on dates is collected (after drying)."117

3. 先知（p）实行过收获前的估算。他曾估算瓦迪·古拉（Wadi al Qura）一位妇女果园的收成为十瓦斯格（wasq），并让这位妇女去量取实际的收成。她照做了，结果恰好与先知（p）所估算的数量相同ﷺ。

3. The Prophet (p) practiced pre-harvest estimation. He estimated the crop of an orchard that belonged to a woman in Wadi al Qura at ten wasq, and told the woman to measure the actual crop. She did, and it came to exactly what the Prophet (p)

估计的。118

estimated.118

预收成估算必须在果实开始成熟时、收获之前进行，因为此时这种估算变得十分重要。这符合上文提到的'A'ishah的话。122如果估算结果与实际情况相差很大，应缴纳的天课数额仍按估算结果确定，无需调整。Al Qasim bin Muhammad在回答这类问题时说："你必须按估算缴纳，错误在于做估算的人。"123这也是Malik的观点，前提是估算者诚实且有经验，因为依他的看法，就天课应缴数额而言，估算结果是最终的。

Pre-harvest estimation must be done when fruits start to ripen and before the time of harvest, because the need for this estimation becomes important at that time. This is in accordance with the saying from 'A'ishah mentioned above.122 If estimation is found to be far from actual reality, the due amount of zakah remains as estimated and need not be adjusted. Al Qasim bin Muhammad answered such a question with "You must pay according to the estimation. It is the error of the person who made it."123 This is also the opinion of Malik, provided that the estimator is honest and experience, because according to him the estimation is final as far as the due amount of zakah is concerned.

Abu 'Ubaid 评论道:"如果差异在通常的交易中被宽容的合理范围之内,这是可以接受的;但如果差异很大,则像其他交易一样,就需要进行更正。"123

Abu 'Ubaid comments, "This is agreeable if the variance is withing reasonable limits which are usually forgiven in normal transactions, but if the difference is big, a correction becomes due like in other transactions."123

伊本·哈兹姆认为，估算者的错误或不诚实必须予以纠正，因为真主说："你们当秉公持平。" 无论估算高于还是低于实际数量，都对缴纳天课者或领受天课者不公。若要断定估算者犯了错误或不诚实，必须有确凿的证据予以证明。124 然而，我认为阿布·欧拜德的观点更为合理，也更具可行性。

Ibn Hazm argues that the mistake of the estimator or his dishonesty must be corrected because God says "Be establishers of justice and balance." Whether the estimation is more or less than actuality, it is unjust to either the payer or the recipient of zakah. A claim that the estimator made an error or was dishonest must be proven by factual evidence.124 However, I believe that the opinion of Abu 'Ubaid is more reasonable and practical.

大多数学者认为，只有椰枣和葡萄可以在收获前进行估产，这种估产不得适用于其他水果。这也是马立克和艾哈迈德的观点。125 祖哈里、奥扎仪和莱斯则将收获前估产扩展到橄榄等其他水果，理由是其他水果与椰枣和葡萄一样，同样存在估产的需要。126

The majority of scholars believes that only dates and grapes can be estimated before the harvest, and this estimation must not be applied to other fruits. This is also the view of Malik and Ahmad.125 Al Zuhri, al Awza'i, and al Laith extend pre-harvest estimation to other fruits such as olives, because the need for such an estimation exists with respect to other fruits the same way it exists for dates and grapes.126

我的结论是:收成前的估产只应在有需要时进行,无论是何种果实。这取决于人们的实际经验、专家的意见以及时代的技术。如果为了天课管理者或农民的利益,任何果实都需要收成前的估产,则可以类比枣子和葡萄的估产来施行。

I conclude that pre-harvest estimation must be practiced only according to need, whatever the fruit. This is a matter that depends on the practical experience of people and the opinions of experts as well as on the technology of the times. If pre-harvest estimation is needed for any fruit for the benefit of zakah administrators or farmers, it can be applied in analogy to estimation of dates and grapes.

有几个迹象表明，计算应纳天课的农作物数量时应当对纳税人从宽。这些迹象包括以下几点：

There are several indications that the estimation of the amount of zakatable crops should be easy on the payer. These include the following:

1. 赛赫勒·本·艾布·哈撒马传述，先知ﷺ说："当你估算时，留出三分之一；如果不留，就留出四分之一（不计入）。"

1. Sahl bin Abi Hathamah narrates from the Prophet (p) "When you estimate, leave one-third, and if not leave one-fourth (uncounted)".

2. 伊本·阿卜杜勒·巴尔报道，从杰比尔处传述，先知ﷺ说：“……在估量时要从容。”127

2. Ibn 'Abd al Barr reports from Jabir from the Prophet (p) take it easy in estimation . . ."127

3. 艾布·欧拜德转述麦克虎勒的话："当真主的使者ﷺ派遣估算员时，他会对他们说：‘要宽松一些，因为果园里通常会有留给施舍的树，也有留给过路人采食的树。’"128

3. Abu 'Ubaid reports from Makhul "When the Messenger of God (p) sends estimators he tells them, "Make it easy, because orchards usually include trees left for charity and trees left for passers-by to eat from."128

4. 据传 Al Awza'i 说:"我们听闻 'Umar bin al Khataab 曾说:在估算时要为人们减轻负担,因为树上通常会有划作施舍的部分、路过的人以及家人可以采食的果实。"129

4. Al Awza'i is reported to have said, "It reached us that 'Umar bin al Khataab said to make it easy for people when you estimate, since trees usually include those designated for charity, passers-by, and family to eat from."129

5. 来自Bashir bin Yasar的记载："'Umar bin al Khattbb派遣来自al Ansar的Abu Hathamah去估算穆斯林的果实，并告诉他：'如果你发现他们在树上吃东西，就不要计算他们所吃的那些树。'"130

5. From Bashir bin Yasar, "'Umar bin al Khattbb sent Abu Hathamah from al Ansar to make the estimation of fruits of Muslim, and told him, 'If you find them among their trees eating, don't count the trees they are eating from.'"130

6. 据报道，萨赫勒·本·阿比·哈萨马（Sahl bin Abi Hathamah）说，marwan任命他为椰枣的估产员。 Wait, correct the name casing: Marwan. 6. 据报道，萨赫勒·本·阿比·哈萨马（Sahl bin Abi Hathamah）说，马尔万（Marwan）任命他为椰枣的估产员。

6. Sahl bin Abi Hathamah reports that Marwan appointed him an estimator of dates.

他估算了萨阿德·本·阿比·萨阿德的果园，为七百瓦斯克。他说："如果不是因为我在里面发现有四十间人们居住的小屋和棚屋，我本会估算为九百瓦斯克，但我把他们正在食用的部分留给了他们。"131

He estimated the orchard of Sa'd bin Abi Sa'd seven hundred wasq and said, "If it were not for the forty cabins and booths in which people live I found in it, I would have estimated it at nine hundred wasq, but I left for them what they were eating."131

两类债务可能由农作物的所有者承担:一类是为农作物本身的耕种费用而欠下的债务,另一类是为个人及其他用途而欠下的债务。阿布·乌拜德转述贾比尔·本·载德关于耕种债务与家用债务的说法:伊本·阿拔斯说:"用于土地的债务必须先行偿还。"伊本·欧麦尔说:"耕种债务和家用债务都应从中扣除。"138 叶海亚·本·阿丹转述伊本·欧麦尔的话:"农民应先偿还债务,然后再对剩余部分缴纳天课。"而伊本·阿拔斯说:"用于耕种的债务必须偿还,其余部分才需缴纳天课。"139 显然,伊本·阿拔斯和伊本·欧麦尔都认为耕种债务可以扣除,但他们在是否扣除家用和个人用途的债务上存在分歧。

Two kinds of debts may be owed by owners of crops, namely debts accrued for payment of farming expenses for the crops themselves, and debts for personal and other purposes. Abu 'Ubaid reports from Jabir bin Zaid about debts for farming and debts for family use that Ibn 'Abbas said "Debts spent on the land must be paid back first," and Ibn 'Umar said, "Both debts on farming and family must be deducted."138 Yahya bin Adam quotes Ibn 'Umar, "The farmer should start paying back his debts, then must pay zakah on the residual," while Ibn 'Abbas says that "debts spent on farming must be paid back and the residual is zakatable."139 Obviously, Ibn 'Abbas and Ibn 'Umar agree that debts on farming are deductible, but they do not agree on deducting debts for family and personal use.

Abu 'Ubaid 记载，Makhul 说："天课只在扣除债务后的剩余财产上计算，且该剩余须符合天课的应纳条件。"140 类似的观点也见于 'Ata 和 Taus，140 以及一批伊拉克法学家，其中包括 Sufyan al Thawri。141

Abu 'Ubaid reports from Makhul, "zakah is only due on the residual after debts are deducted, if it satisfies zakatability conditions."140 Similar views are reported from 'Ata and Taus,140 as well as a group of Iraqi jurists, including Sufyan al Thawri.141

有两则来自艾哈迈德的传述：一则与伊本·阿拔斯的观点一致，另一则与伊本·欧麦尔的观点一致。伊本·古达麦提到，根据其中一则传述，"所有债务都可以扣除；如果余额达到或超过开征标准（nisab），则应就余额缴纳十分之一，因为我们讨论的是天课，而原则是债务可以扣除。"142 艾布·欧贝德支持伊本·欧麦尔的观点，并附加条件，即债务必须是有效的。他说："农夫所负的有效债务，可以从应纳天课的农作物中扣除，正如伊本·欧麦尔、阿塔和麦库勒所述。这符合圣训，因为先知ﷺ规定富人应将天课交给穷人。负债者并不是富人；他们甚至可能有资格成为天课的受领者。"艾布·欧贝德如是说。

There are two reports from Ahmad, one is agreement with the view of Ibn 'Abbas and the other in agreement with the view of Ibn 'Umar. Ibn Qudamah comments, according to one report, "All debts are deductible; one-tenth is obligated on the residual if it is nisab or more, because we are dealing with zakah, and the principle is that debts are deductible."142 Abu 'Ubaid supports the view of Ibn 'Umar, and adds the condition that debts must be valid. "Valid debts that are due on the farmer are deductible from zakatable crops, as stated by Ibn 'Umar, 'Ata, and Makhul. It is in accordance with Sunnah, since the Prophet (p) made zakah on the rich to be rendered to the poor. Those who are under debt are not rich; they may even deserve zakah as recipients," Abu 'Ubaid remarks.

当农田由所有者自己耕种时，其天课应由所有者本人缴纳；而当所有者无偿将土地借给他人耕种时，天课则应由耕种者缴纳。153

When agricultural land is farmed by the owner, its zakah is due from the owner himself, but when the owner lends his land, free of charge, for someone else to farm, zakah is then due on the farmer.153

当农业以某些合伙形式进行时，例如分成制耕作（sharecropping），且符合伊斯兰教法规定的条件，每位合伙人须就其自身份额缴纳天课，前提是该合伙人的份额本身达到尼萨卜，无论是单独计算，还是与其从其他来源获得的收益合并计算。如果某位合伙人的份额未达到尼萨卜，则该人不需缴纳天课，尽管其他合伙人可能需要缴纳。沙斐仪对此问题持不同看法，他认为，如果合伙经营的总产出达到尼萨卜，则该产出应当缴纳天课，合伙人须按各自在产出中所占的比例缴纳。154

When farming is done in certain forms of partnership, such as sharecropping , within the conditions required in Shari'ah, each partner becomes responsible for zakah on his or her own share, if the partner's share reaches nisab, either alone or when combined with output accruing to the partner from other sources. If the share of a partner does not fulfill the condition of nisab, he is not zakatable, although the other partner or partners may be zakated. Al Shafi'i differes on this issue, suggesting that if the total output of the partnership reaches nisab, it becomes zakatable and the partners are obliged to pay zakah, each in proportion to his or her share in the output.154

当土地以一定数额的金钱或某种物品出租给农民时，根据艾布·哈尼法的观点，天课（十分之一或二十分之一）由土地所有者承担。他认为，天课虽然通常是从产出中征收的，但实际上是对土地征收的一种税。

When land is rented to the farmer for a given amount of money or any commodity, zakah (the ten or five percent) becomes due on the owner, according to Abu Hanifah. He argues that zakah, though usually collected from the output, is in fact a levy on the land.

在租赁中，土地仍归其所有者所有，而非归承租人所有。由于天课（zakah）是加在土地上的负担，与哈拉吉（kharaj）相似，因此缴纳天课的责任在于所有者。155 租赁如同耕种，是土地的一种增益，天课便从这一增益中缴纳。156 据报道，al-Nakha'i也持类似观点。157

In renting, the land remains owned by the owner and not by the user, and since zakah is a charge on the land, similar to kharaj, it is his responsibility to pay it.155 Renting is like farming, a sort of growth of the land, and out of this increase zakah is paid.156 A similar view is reported by al Nakha'i.157

另一方面，多数学者认为天课应由承租人缴纳，理由是天课是对收成的征收，而不是对土地的征收。因此，收成的所有者负有缴纳天课的责任。我们与伊本·路世德一样明显地看到，天课的法理基础存在分歧：天课是针对土地，针对收成，还是两者兼而有之？似乎没有人提到天课可以同时针对土地和收成，尽管这看起来才是问题的实质。当所有者与耕种者为同一人时，问题并不存在；但当所有者与耕种者为不同的人时，多数学者主张，既然天课是从收成中支付的，那么拥有收成的人就应当负责；而艾布·哈尼法则依据天课的基础，即土地本身的出产增长。158

On the other hand, the majority is of the opinion that zakah is charged to the renter, on the grounds that zakah is a levy on the output and not on the land. Consequently, the owner of the output is responsible for zakah. It becomes obvious to us, along with Ibn Rushd, that there is a difference in the philosophy of zakah. Is it on the land or on the output, or maybe on both together? There seems to be no one who mentions that zakah could be on both land and output together, although this looks to be the truth of the matter. When the owner is the same as the farmer, the problem does not exist, but when the owner and the farmer are different persons, the majority argues that since zakah is paid out of the output it is responsibility of the person who owns the output, while Abu Hanifah refers to the basis of zakah, which is the growth of the land itself.158

伊本·古大麦倾向于多数学者的观点。他对艾布·哈尼法的立场提出质疑：如果天课是对土地征收的负担，那么即使土地没有耕种，也必须征收，尤其是因为艾布·哈尼法认为与天课相似的哈拉只（土地税），无论是否耕种和产出都要征收。此外，如果天课是针对土地的，那么它应当根据土地的面积而非产出量来确定。至于其分配方式，应当与法伊（fai'）的分配相似。159 众所周知，天课是产出的一定比例，应当像其他形式的天课那样分配，而不是像法伊那样分配。

Ibn Qudamah prefers the majority's view. He challenges the position of Abu Hanifah, saying that if zakah is a charge on the land, it must be levied even when the land is not farmed, especially since kharaj, considered by Abu Hanifah similar to zakah, is imposed regardless of farming and output. Furthermore, if zakah is on the land, it must be determined according to the amount of land and not the amount of output. As for its dispersement, it must be similar to those of fai'.159 Everybody knows zakah is a percentage of the output and must be dispersed like other forms of zakah and not like fai'.

阿勒·拉菲仪说，承租人必须缴纳天课，无论他支付了多少租金，就像一个商人，除了为其店铺支付的租金外，还必须缴纳天课。160 但有人可能会不同意阿勒·拉菲仪的这一类比，因为商人是在年终扣除租金及其他费用之后才缴纳天课的。农产品的天课没有年度条件，它在收获时就应缴纳；如果租金不从收成中扣除，那还能从哪里扣除呢？让承租人同时缴纳天课和租金，而业主却无需承担任何费用，这似乎并不公平。公正要求双方共同分担天课。任何一方都不应逃避，而让另一方不公地承担全部负担。伊本·路什德足够聪明，他认识到天课实际上是针对土地及其产出共同征收的。

Al Rafi'i says the renter is required to pay zakah regardless of the rent, like a businessman who is required to pay zakah in addition to the rent he might be paying for his store.160 But one may differ with al Rafi'i on this analogy, because the merchant pays zakah at the end of the year after deduction of rent and other costs. zakah on agriculture has no yearly condition. It is due on the harvest, and if rent is not deducted from the harvest where would it be deducted from otherwise? It seems unfair that the renter be asked to pay both zakah and rent while the owner is charged nothing, Justice requires that both parties share in the payment of zakah. Neither should be allowed to escape it while the whole burden is unjustly thrown on the other. Ibn Rushd is intelligent enough to realize that zakah is in fact on the land and its output together.

在我看来,租地耕种的农民应当允许从产出中扣除租金、其他费用和债务,然后就余额缴纳天课(如果余额达到尼萨布)。而地主则必须就其在土地所产生的收益中所占的份额缴纳天课,在本案中即其所收到的全部租金(如果达到尼萨布)。缴纳的比例按照适用于产出本身的税率计算,即十分之一或二十分之一。地主当然可以从租金中扣除可能产生的费用,例如房产税,以及各项开支和债务。

In my opinion, the farmer who pays rent should be allowed to deduct the rent along with other expenses and debt from the output and pay zakah on the residual, if it reaches nisab, while the owner must be required to pay zakah on his share of the growth of the land, which in this case is the total rent he or she receives, if it reaches nisab. Payment is calculated according to the rate that applies on the output itself, i.e. ten percent or five percent. The owner is certainly allowed to deduct from the rent costs that might be involved, such as real estate taxes, along with expenditures and debts.

这种分担缴纳天课的做法，可以避免天课应纳财产的重复计算：对佃农而言，从可纳天课的收成中扣除的地租，已经包含在地主的可纳天课收成之中。双方各自缴纳其从土地所得收益中应得的部分，并以其从中获得的收入为计算依据。我在1963年提出过这一调和方案，当时艾资哈尔的许多学者否决了它。但最近我读到已故的艾卜·祖赫拉长老在《伊斯兰如何组织社会》一书第159页中的论述："一些当代学者在一份天课法的提案中建议，天课应由地主和承租人共同分担，双方各按其在缴纳税款后所获得的收益缴纳；就佃农而言即是如此。"感谢真主，这正是我最为认同的观点，我也赞同并支持这一观点。

哈乃斐学派规定了农作物应纳天课的一个条件，即土地不得为哈拉只地（kharaji land）。如果土地所有者为其土地缴纳哈拉只税，则应免除天课。另一方面，大多数学者认为，无论土地上是否有哈拉只税的义务，穆斯林都必须为其农产品缴纳天课。

Hanafites have a condition for zakatability, which is that land must not be kharaji land. If the owner pays kharaj for his land, zakah must be waived. On the other hand, the majority of scholars believe that Muslims must pay zakah on their agriculture, regardless of whether kharaj is obligated on the land or not.

土地可分为两类：一类是"'ushri"土地，即应缴纳"'ushr"（十分之一或二十分之一的天课）的土地；另一类是"kharaji"土地，即应缴纳"kharaj"（地税）的土地。

Lands may be classified as either 'ushri, i.e. lands on whose output 'ushr (the zakah of ten or five percent) is due, or kharaji, on which kharaj is due.

阿布·欧拜德将以下土地列为“什一税”（'ushri）土地：

Abu 'Ubaid lists the following as 'ushri lands:

首先，所有其主人接受伊斯兰教的土地，例如麦地那、也门和巴林。

First, all lands whose owners accepted Islam, as in Madinah, Yemen, and Bahrain.

至于麦加的这一部分，虽然曾有过短暂的战斗，但先知ﷺ

To this Makkah is added, because although there was brief fighting, the Prophet (p)

保护了麦加人的生命和财产。第二类是通过战斗获得并分配给穆斯林征服者的土地,在按照《古兰经》规定留出五分之一之后,其余五分之四被视为 'ushri 土地,因为所有权已转移给穆斯林。第三类是无主之地,由国家交给个人耕种。第四类是闲置的荒地,被穆斯林开垦。这几类土地在圣训中都有提及,根据《古兰经》和逊奈关于天课的原则,都需要缴纳天课。161

protected the persons and properties of the Makkans. Second, lands acquired by fighting and distributed among the Muslim conquerors, after one-fifth had been set aside as prescribed by the Qur'an. The distributed four-fifths is considered 'ushri because ownership has been transferred to Muslims. Third, land not owned by anyone and given by the state to individuals to farm, and fourth, land not in use that is reclaimed by Muslims. These sorts of lands are all mentioned in sayings, and are all zakatable, according to the tenets of zakah in Qur'an and Sunnah.161

阿布·欧拜德将哈拉吉土地定义为：那些通过战争征服、但没有被没收并分配给穆斯林征服者，而是留在当地农民手中的土地（如伊拉克、波斯、叙利亚、埃及和北非的土地）；或者是其所有者在签订条约后归属伊斯兰国家统治、而条约中包含此项条款的土地（如阿拉伯半岛南端的一些地区、波斯的一些地区，以及某些亚美尼亚地区）。对这些土地征收的任何赋税都称为哈拉吉，并归入国库，用于穆斯林的公共利益。162

Abu 'Ubaid defines kharaji lands as "lands that are either conquered in war, but left in the hands of local farmers instead of being confiscated and distributed among the Muslim conquerors, (like the lands of Iraq, Persia, Syria, Egypt, and North Africa) or land whose owners entered under the authority of the Islamic state as a result of treaties that included a clause to this effect (such as some areas in the southern tip of the Arabian Peninsula, some areas in Persia, and certain Armenian areas). Whatever taxes are imposed on these lands is called kharaj and goes to the state budget, to be spent for the general interest of Muslims.162

Abu 'Ubaid的意思是，所谓征服之地，指的是其居民在与穆斯林的战争中被击败的土地。这类土地依照《古兰经》163和圣训164的规定处理，要求将所有权转移给整个穆斯林社会，包括当代和后代，并由伊斯兰国家代表。这一政策在欧麦尔时期被大规模执行，使他的时代充满了在执行过程中出现的各种细节。法学家使用"为全体穆斯林而设的瓦格夫"这一术语，来表达这样一个原则：这块土地成为一项为所有穆斯林后代谋福利的信托财产，并因此每年对其征收一种税。这种税称为哈拉吉，类似于土地的租金，应缴入国家财政库，即使土地的所有权转移给穆斯林，或土地的使用者自己皈依伊斯兰教，这笔税也不予免除，因为它的性质是租金的支付。165

Abu 'Ubaid means by conquered lands, those lends whose people were defeated in war with Muslims. Such lands are treated in accordance with the Qur'an163 and Sunnah,164 which require that ownership be transferred to the whole Muslim society, present and future generations, as represented by the Islamic state. This policy was applied en masse at the time of 'Umar, making his era rich in the minute details that arise in application. Jurists use the term "waqf for all Muslims" to express the principle that the land becomes a trust for the benefit of all Muslim generations, whereby a tax is levied on it on yearly basis. This tax, called kharaj, is like rent of the land paid to the treasury of the state, and is not waived even if ownership of the land is transferred to Muslims or if the users themselves convert to Islam, because of its nature as rent payment.165

这一政策由欧麦尔（'Umar）在伊拉克和叙利亚的征服地上实施，而没有按照比拉勒（Bilal）和其他几位圣门弟子的要求，将这些土地分割并分配给士兵。欧麦尔引用了《古兰经》第59章（放逐章）的经文来支持自己的立场："真主从城市居民那里转给他的使者的财物，属于真主、使者、至亲、孤儿、贫民和旅客，使它不在你们中的富人之间流转。使者给你们什么，你们就接受什么；使者禁止你们什么，你们就戒除什么。你们应当敬畏真主，真主的刑罚确是严厉的。（这份财物也属于）那些被逐出家园和财产、追求真主的恩惠和喜悦、帮助真主及其使者的贫穷的迁士，他们确是诚实的人。"166 欧麦尔认为，依据这些经文，真主将未来各世代的穆斯林也包括在土地分配之中；如果把土地分给现在的士兵，将来的世代便一无所有；而如果将土地作为公共托管交给国家，并对其征收税负以充实国库，那么即便是也门的一个牧羊人，也能从国库中获得自己的份额，而无需受到贬损。167 这一政策的目的，正是使财富"不在你们中的富人之间流转"。根据这些经文，所谓"菲"（fai'）收入的分配，既包括现在的士兵，即迁士和辅士，也包括所有未来的世代。通过这种分配方式，伊斯兰避免了资本主义常见的错误，即偏重当代人的利益而忽视后代的利益；也避免了共产主义的错误，即为了发展的利益而让当代人承受沉重的牺牲。

This policy was applied by 'Umar on the conquered lands in Iraq and Syria, instead of dividing these lands and distributing them among the soldiers as asked by Bilal and a few other Companions. 'Umar provided verses from surah al Hashr to support his position: "What God has bestowed on His Apostle (and taken away) from the people of the townships belongs to God, to His Apostle, and to kindred and orphans, the needy and the wayfarer; in order that it may not (merely) make a circuit between the wealthy among you. So take what the Apostle assigns to you, and deny yourselves that which he withholds from you. And fear God, for God is strict in punishment. (Some part is due) to the indigent Muhajirs, those who were expelled from their homes and their property while seeking grace from God and (His) good pleasure, and aiding God and His Apostle. Such are indeed the sincere ones."166 'Umar argued that according to these verses, God includes all future generations of Muslims in land distribution, and if land is distributed to the present soldiers, nothing will be left for future generations, while if it is kept in trust with the state and a charge imposed on it to benefit the treasury, then even a shepherd in Yemen would receive his share from the state treasury without being undignified.167 The purpose of this policy is so that wealth "may not merely make a circuit between the wealthy among you." The distribution of the return, called fai' according to these verses, includes the present generation of soldiers, i.e. the migrants and the supporters, as well as all future generations. By this form of distribution, Islam avoids the common capitalist mistake of prefering the interests of the present generation over those of future generations, as well as the mistake of communism of imposing heavy sacrifices on the on present generation for the benefit of development.

大多数学者,包括马立克、沙斐仪和艾哈迈德,认为哈拉吉土地不得出售,因为它属于瓦格夫(捐献财产)。欧麦尔质问乌特巴·本·法尔卡德,因为他购买了大量哈拉吉土地。欧麦尔问道:“你从谁那里买的?”乌特巴回答说:“从它的主人那里。”当麦地那的人们聚集起来,包括迁士和辅士时,欧麦尔对乌特巴说:“这些才是主人。你是从他们那里买的吗?”他说:“不是。”然后欧麦尔说:“把它还给你从谁那里买来的人,然后收回你的钱。”171

The majority of scholars, including Malik, al Shafi'i and Ahmad, believe kharaji lands cannot be sold because they are waqf (trust). 'Umar questioned 'Utbah bin Farqad because he bought a lot of kharaji land, "From whom did you buy it?" "From its owners," 'Utbah answered. When the people in Madinah gathered, including migrants and supporters, 'Umar told 'Utbah, "These are the owners. Did you buy It from them?'' He said "No" Then 'Umar replied, "Return it to whomever you bought it from and take back your money."171

有些学者认可对哈拉吉地（kharaji land）的继承与买卖，条件是买受人继续缴纳其哈拉吉税。另有一些学者则主张，只允许从原来的非穆斯林持有者手中购买此类土地。据传，伊本·麦斯欧德曾从一名波斯人那里买下一块土地，并承诺缴纳其哈拉吉税。172

Some scholars approve of the inheritance and sale of kharaji land, provided that the buyers continue paying its kharaj. Some others allow purchasing this kind of land only from the original non-Muslim holders. It is reported that Ibn Mas'ud bought a piece of land from a Persian and pledged to pay its kharaj.172

伊本·古达迈指出："即使购买这类土地是被允许的，买方也必须继续缴纳原先加在卖方身上的哈拉吉税。因此，这种购买实际上只是土地占有权的转移，而并非真正的所有权转让。"

Ibn Qudamah points out, "Even if purchasing this kind of land is permitted, buyers have to continue the payment of kharaj that was imposed on the sellers. This purchase then is actually a transfer of holding the land, without a real transfer of ownership.

当伊本·麦斯欧德附加条件，要求买方继续缴纳哈拉只税时，他使这份契约成为了一种租赁，而不是买卖。173

When Ibn Mas'ud set the condition that the buyer continue paying kharaj, he made this contract a form of rent and not a sale."173

显然，哈拉吉土地属于整个穆斯林民族。土地占有权从一人转移到另一人，不能被视为所有权的转移。加在土地上的哈拉吉，类似于向所有者支付的租金，这里的所有者即伊斯兰国家所代表的全体穆斯林。伊斯兰国家用这笔租金服务于公共利益，包括提高哈拉吉土地的生产力。如果哈拉吉土地的持有者皈依伊斯兰教，或者土地的占有权转移给穆斯林，哈拉吉仍然保持不变。对此穆斯林法学家没有分歧，因为没有人有权豁免这笔属于所有穆斯林世代的租金。

It is obvious that kharaj lands belong to the whole Muslim nation. A transfer of holding of the land from one person to another cannot be considered a transfer of ownership. Kharaj imposed on the land is like a rent paid to the owner, as represented by the Islamic state, which uses this rent to serve public interests, including improving the productivity of kharaji lands. If the holders of kharaji land became Muslim, or if the holdings transfer to Muslims, kharaj remains undisturbed. On this Muslim jurists have no differences, because no one has the authority to waive such a rent that belongs to all Muslim generations.

关于由穆斯林持有的哈拉吉土地（无论出于何种原因）的问题产生了：这些需要缴纳天课的穆斯林，是否必须同时缴纳哈拉吉和天课？还是必须免除其中一项，以避免对同一块土地重复征税？阿布·哈尼法及其门徒认定，哈拉吉土地的产出免于天课。他们为农产品的应纳天课性设定了条件：土地不得是哈拉吉土地。阿布·乌拜德转述自拉西斯，伊本·阿比·沙伊巴转述自沙比和伊克里马，哈拉吉与乌什尔不得同时加在同一块土地上。174

A question arises about kharaji lands which--for any reason--are held by Muslims who are subject to zakah. Are these Muslims required to pay kharaj and zakah simultaneously, or must one of them be waived in order to avoid paying two taxes on the same land? Abu Hanifah and his disciples decide that the output of kharaji land is exempt from zakah. They set for the zakatability of agriculture the condition that the land must not be kharaji. Abu 'Ubaid reports from al Laith and Ibn Abi Shaibah from al Shabi and 'Ikrimah that kharaj and 'ushr must not be combined on the same land.174

首先,伊本·麦斯欧德传述,先知ﷺ说:"穆斯林的土地上,'ušr(什一税)与卡拉只(地租税)不得同时征收。"175

Firstly, Ibn Mas'ud reports from the Prophet (p) " 'Ushr and kharaj must not be due together on a Muslim's land."175

其次,艾卜·胡莱赖(Abu Hurairah)传述,他说:"我听安拉的使者说:'伊拉克将阻止(缴纳)它的迪拉姆和计量的粮食的天课(应缴的税),叙利亚将阻止(缴纳)它的计量粮食和第纳尔的(应缴税款),埃及将阻止(缴纳)它的计量粮食和第纳尔的(应缴税款)。你们将回到你们开始的地方。'"艾卜·胡莱赖补充说:"先知ﷺ这样说了三次:我的血肉可以作证。"此段由穆斯林和艾卜·达乌德辑录。176 这段圣训中,先知ﷺ预言在后世人们将不再缴纳应缴的款项,这表明这些款项指的是哈拉吉(kharaj),而非乌什尔('ushr),因为乌什尔只针对产出征收,而哈拉吉既可以是货币,也可以是一定量的计量粮食。

Secondly, Abu Hurairah narrates from the Messenger of God, "Iraq will prevent (the payment of dues on) its dirhams and measured food, Syria will prevent (the payment of dues on) its measured food and dinars, Egypt will prevent (the payment of dues on) its measured food and dinars. And you will return to where you started." Abu Hurairah adds, "The Prophet said that three times: my flesh and blood give witness." Reported by Muslim and Abu Daud.176 This saying, in which the Prophet (p) predicts that in later days people will not pay their dues, indicates that these dues refer to kharaj and not 'ushr, because 'ushr is only on the output, while kharaj can be either money or a given amount of measured food.

大多数法学家所给出的论据明确而有力，无论在其可靠性还是所指示的含义上都是如此。哈乃斐学派无法对其提出质疑，他们所主张的免除天课之说也不被接受。伊本·穆巴拉克审视这些证据后评论道："难道我们要为了艾布·哈尼法的话而舍弃真主所说的吗？"大多数学者通过以下方式驳斥了哈乃斐学派的论点：

The arguments given by the majority of jurists are clear cut and strong, both in their authenticity and their indication. The Hanafites cannot challenge them, and the waiver of zakah they suggest is not accepted. Ibn al Mubarak, after looking at this evidence, comments, "Should we leave what God says for what Abu Hanifah says?" The majority of scholars disprove the argument of the Hanafites as follows:

第一，“‘Ushr与kharaj不得合并征收”这一说法，据al Nawawi所言，是虚假的，并被一致评定为弱（da'if）。在其传述链中，Yahya bin 'Anbasah 独自从Abu Hanifah、从Hammad、从Ibrahim、从'Alqamah、从Ibn Mas'ud、从先知ﷺ处传述。al Baihaqi说，这一说法是Abu Hanifah从Hammad从Ibrahim传来的，是Ibrahim本人的言论。Yahya错误地将其连接到了先知ﷺ身上。Yahya 众所周知是弱者，因为他将虚假的言论归于可信赖的人。al Suyuti在al La'ali中引述Ibn Habban和Ibn 'Adiy的话说：“此说法是虚假的，由Yahya传述，而他是一个说谎者。”183

Firstly, the saying "Ushr and kharaj must not be combined" is according to al Nawawi, false and unanimously graded weak. In its chain, Yahya bin 'Anbasah singly narrates from Abu Hanifah from Hammad from Ibrahim from 'Alqamah from Ibn Mas'ud from the Prophet (p). Al Baihaqi says this saying is narrated by Abu Hanifah from Hammad from Ibrahim as being Ibrahim's own statement. Yahya mistakenly connects it to the Prophet. Yahya is openly known as weak, because he attributes to trustworthy individuals false sayings. Al Suyuti in al La'ali quotes Ibn Habban and Ibn 'Adiy, "This saying is false, narrated by Yahya, who is a liar."183

其次,al Nawawi 论及 Abu Hurairah 的那段圣训,即"伊拉克将会阻止……"时说:"对这段圣训有两种著名的解释:一是他们将皈依伊斯兰教,因此人头税(jizyah)将被取消;二是将会出现如此多的灾难和苦难,以致人们拒绝缴纳应尽的义务。此段圣训并不意味着 'ushr 不是义务,因为它所说的是金银上应缴纳的天课(zakah)。如果它暗示取消 'ushr,那么也必然意味着取消所有的天课。"184

Secondly, al Nawawi says about the saying from Abu Hurairah which begins, "Iraq will prevent . . . .", "There are two famous interpretations of this saying, namely that they will become Muslims and therefore jizyah will be eliminated or that there will be so many disasters and so much misery that people will refuse to pay the dues obligated on them. This saying does not mean non-obligation of 'ushr, because it speaks about zakah due on gold and silver. If it implies the elimination of 'ushr, it must also mean the elimination of all zakah.184

第三，关于那位皈依伊斯兰教的波斯妇女的故事，欧麦尔提到哈拉只（kharaj，土地税），是为了说明哈拉只仍然是应当缴纳的，它不像吉兹亚（jizyah，人头税）那样因皈依伊斯兰教而免除。该故事中并没有提及乌什尔（'ushr，什一税）。也有学者提到，这可能是欧麦尔给哈拉只征收官的指示，而哈拉只征收官通常与乌什尔征收官是不同的官员。185

Thirdly, as for the story or the Persian woman who converted to Islam, kharaj was mentioned by 'Umar to make it clear that kharaj remains obligated, and is not like jizyah, which is eliminated by conversion to Islam. The story does not say anything about 'ushr. Some scholars also mention that this might be an instruction from 'Umar to the kharaj collector, who is usually a different officer from the 'ushr collector.185

让我们看一看今天穆斯林世界的地图，来了解哈瓦里只派（Kharaji）的土地在埃及、叙利亚、伊拉克等地发生了什么变化。它们现在还是哈瓦里只派的吗？

Let us look at a map of the Muslim world today to see what has happened to kharaji lands in Egypt, Syria, Iraq, etc. Are they still kharaji?

许多后期的哈乃斐派法学家宣称，叙利亚和埃及的土地已不再属于哈拉只地（kharaji），因为在其所有者去世后，这些土地已归还国库，而国库此后进行的任何出售都是完整且最终的，不再征收哈拉只税。190 因此，如果取消哈拉只税，穆斯林的农业就应当以乌什尔（'ushr）作为天课来缴纳。现代各国对农业用地普遍征收不动产税，无论该土地属于乌什尔地还是哈拉只地。因此，唯一合适的解决办法是：凡穆斯林所有的土地，只要产出达到至低限额（nisab），就征收乌什尔，同时对所有土地另行征收不动产税。

Many late Hanafite jurists declare that the lands of Syria and Egypt are no longer kharaji, because upon the deaths of their owners those lands were returned to the treasury, and any selling that took place by the state treasury is complete and final, without kharaj.190 Accordingly, if kharaj is eliminated, 'ushr is obligated as the zakah on Muslim agriculture. Real estate taxes on agricultural land are the common practice of all modern states, regardless of whether the land is 'ushri or kharaji. Consequently, the only suitable solution is to impose 'ushr on all land owned by Muslims if the output reaches nisab, in addition to the real estate tax levied on all lands.

Dr. Ahmad Thabit Awaidah 说:"我们理应参照穆斯林在将哈拉只（kharaj）与天课（zakah）区分开来时所作的区分，即农业收入与房地产收入之间的区分。这一区分构成了当代税收中收入来源区分的基础。如今许多国家对房地产收入征收的税与对农业收入征收的税是不同的。大多数法学家认为，哈拉只是对房地产收入征收的税，而对农作物征收的天课则类似于对农业收入征收的税。一个耕种非穆斯林所有土地的穆斯林，除了要由土地所有者缴纳哈拉只之外，还必须就其产出缴纳天课。同理，一个拥有并耕种哈拉只土地的穆斯林，除了缴纳哈拉只，还必须缴纳乌什尔（'ushr）。"191

Dr. Ahmad Thabit Awaidah says "We are supposed to refer to the distinction Muslims made between agricultural income and real estate income when they separated kharaj from zakah. This distinction constitutes the base for the contemporary distinction of the source of income in taxation. Many countries today have taxes on real estate income different from the taxes on agricultural income. The majority of jurists consider kharaj a tax on the real estate income, while zakah on crops is like a tax on the agricultural income. A Muslim who farms land owned by a non-Muslim must pay zakah on his output, in addition to kharaj paid by the owner. By the same token, a Muslim who owns and farms kharaj land must pay 'ushr as well as kharaj."191

在驳斥了哈乃斐学派的论据并支持多数学者的观点之后，已故的马哈穆德·沙勒图特大学者与穆罕默德·萨耶斯写道："我们若注意到，'乌市尔'（1/10税）是穆斯林的宗教义务，而'哈拉智'（土地税）是出于伊吉提哈德（独立思考推理）而设立的义务，用以满足穆斯林社群的需要，那么我们便能理解国家有权向穆斯林和非穆斯林征收赋税，以满足公共需要，此外还有真主为穆斯林所规定的义务。征收哈拉智并不意味着免除天课，天课是由《古兰经》和圣训所规定的。"192

After disproving the evidence of the Hanafites and supporting the majority's view, the late Shaikh Mahmud Shaltut and Muhammad al Sayes write, "Once we note that 'ushr is a religious obligation on Muslims and kharaj is an obligation by ijtihad created to finance the needs of the Muslim community, we can understand the state's right to impose taxes on Muslims and non-Muslims in order to satisfy public needs, in addition to what God imposed on Muslims. The levying of kharaj does not mean an exemption from zakah, which is obligated by Qur'an and Sunnah."192