3.7 第七章 矿产与海产品的天课

3.7 第七章矿产与海产品的天课 - 《天课的教法》 | Quran Course

埋藏的宝藏包括古人留在地里或地上的一切有价值之物，例如金、银、旧金属及类似之物。法学家规定，发现此类财富者应缴纳五分之一，依据艾卜·胡莱赖传述的圣训：先知ﷺ说："rikaz 应缴纳五分之一。"此段圣训由众位圣训学家共同辑录。4

Buried treasure includes all things of value left in or on the earth by people in the past, such as gold, silver, used metals, and the like. Jurists obligate a charge of one-fifth on the person who finds such wealth, in accordance with the narration of Abu Hurairah that the Prophet (p) said, "One-fifth is obligated on rikaz." It is reported by the group.4

埋藏在地下的东西，学者们一致将其定义为"rikaz"（里卡兹，即埋藏物）。奈萨仪（Al Nasa'i）引述欧麦尔·本·舒艾卜，经其父，再经其祖父传述："真主的使者ﷺ被问及失物与拾得之物，他说：'你若在人们通行的道路上或有人居住的地方拾到东西，必须公告一年。若失主出现，便把属于他的还给他；若无人认领，便归你所有。但在荒僻的道路或村庄里拾到的东西，如同埋藏物一样，须缴纳五分之一。'"5

Things buried in the earth are defined unanimously as rikaz. Al Nasa'i reports from 'Umar bin Shu'aib from his father from his grandfather, "The messenger of God (p) was asked about lost and found things, and said, 'When you find things on roads used by people or in inhabited areas, you must announce it for one year. If the owner appears, give him what belongs to him, and if not, it is yours. But things found in deserted roads or villages are charged, as in the case of rikaz, one-fifth."5

这两段圣训表明如下：

These two sayings indicate the following:

A. 发现于无主之地的财物，无论其位于地表还是地下，都须缴纳五分之一的税。在有人居住的地区发现的财物，必须归还给其主人。

A. One-fifth is due on things found where no owner exists, regardless of whether they are on the surface of the earth or inside it. Things found in inhabited areas must be given to owners.

B. 大多数学者认为，"rikaz"包括地表之上或之下的一切存在之物。阿勒·沙斐仪是例外，因为他将"rikaz"的含义限定为金和银。6 大多数学者的观点与普遍性的经文相一致。

B. The majority of scholars believes that rikaz includes anything that exists on the surface of the earth or under it. Al Shafi'i is an exception, because he restricts the meaning of rikaz to gold and silver only.6 The view of the majority is consistent with the general texts.

C. 这两段圣训显然表明，无论发现者是穆斯林还是非穆斯林、是未成年人还是成年人，都有义务缴纳五分之一。这是大多数学者的观点。而沙斐仪则认为，非穆斯林没有义务缴纳五分之一，因为这项缴纳属于天课的一种形式。据称他还认为，儿童和妇女不得拥有所发现的里卡兹。伊本·古达麦说："我们依据的是普遍性的表述：'里卡兹应缴纳五分之一，其余归发现者所有。'"伊本·达基格·阿尔-伊德指出，最接近圣训原文的观点是：所有或至少大多数形式的里卡兹都应缴纳五分之一。8

C. The two sayings apparently indicate that the fifth is obligated on the finder, Muslim or not, minor or adult. This is the view of the majority, Al Shafi'i says non- Muslims are not obligated to pay a fifth, because this payment is a form of zakah. It is claimed that he says children and women are not allowed to own found rikaz. Ibn Qudamah contends, "We rely on the generality of the saying 'One-fifth is obligated on rikaz, and the remainder belongs to the finder."7 Ibn Daqiq al 'Id notes that the closest view to the text of the sayings is that one-fifth is obligated on all or at least most forms of rikaz.8

D. 显然，这段圣训并未提及任何尼萨布（nisab）。根据马立克、艾卜·哈尼法及其弟子、艾哈迈德、伊斯哈格，以及旧说中的沙斐仪，无论所得埋藏财宝的数量多少，都应缴纳五分之一。这类财物与战利品（ghanimah）一样，需缴纳五分之一，且不需要尼萨布。发掘埋藏财宝并不涉及需要扣除以减轻缴纳者负担的大额开支。在这一点上，它们不同于矿产和谷物。9 沙斐仪的后期观点则认为，埋藏财宝应当考虑尼萨布，因为这笔征收属于从地下取得之财物的天课，应当与矿产和谷物同等对待，而矿产和谷物是有尼萨布的。9

D. Apparently, the saying does not refer to any nisab. The fifth is obligated on any quantity of found treasures, according to Malik, Abu Hanifah and his disciples, Ahmad, Ishaq, and al Shafi'i in the old version. This wealth, on which one-fifth is flatly obligated as on ghanimah, needs no nisab. Finding treasures does not involve great expenditure which needs to be deducted to attenuate the burden of the payer. In this respect they are unlike minerals and grain.9 The later view of al Shafi'i is to consider nisab on found treasures, because the charge is a due on wealth taken from the earth, and must be treated like minerals and grains, which have nisab.9

E. 一致同意取消满一年的条件。天课立即成为应纳之义务。在《法特哈》中，哈菲兹写道："令人惊讶的是，伊本·阿拉比提到沙斐仪保留了这一条件，但这在沙斐仪的任何著作中都找不到，也不见于其弟子的著作中。"10

E. It is agreed upon to abolish the condition of one year's passage. Dues are obligated immediately, In al Fath, al Hafiz writes, "Strangely enough, Ibn al 'Arabi mentions that al Shafi'i retains this conditions, but this is not found in any of al Shafi'i's writings or in the writing or his disciples."10

F. 该段话并非指此五分之一的rikaz（埋藏财宝）所得的分配方式。沙斐仪（Al Shafi'i）以及艾哈迈德的一则传述表明，它应当像天课一样进行分配，其依据是艾哈迈德的记载：“'Ali bin Abi Talib下令将其施给贫困者”，并且因为它是从大地中获得的财富，这使它与谷物和果实相似。

F. The saying does not refer to the disbursement of this fifth due on rikaz. Al Shafi'i and a narration from Ahmad show that it must be disbursed like zakah, because of a report made by Ahmad that "'Ali bin Abi Talib ordered it given to the needy, and because it is a wealth earned from the earth, which makes it similar to grain and fruit.

阿布·哈尼法、马立克，以及艾哈迈德的另一则传述，还有大多数教法学家认为，这五分之一的用途与分配方式和“ફ્ai'”（فيء）相同，即作为国家总预算的一部分。阿布·乌拜德引述沙尔比的话说：有一个人在麦地那郊外发现了一千第纳尔的埋藏财物，便把它带给欧麦尔。欧麦尔取走了五分之一（二百第纳尔），把其余的还给了那个人。然后欧麦尔把这二百第纳尔分给了当时在场的穆斯林，直到只剩下几第纳尔。欧麦尔把发现者叫来，把这几第纳尔给了他。《穆格尼》的作者评论说：“如果这是天课，欧麦尔就会把它限定分配给应得者，而不会分给当时在场的所有穆斯林，也绝不会把五分之一的任何部分给予发现者。” 此外，有人论证说：由于五分之一也要由非穆斯林发现者缴纳，而非穆斯林不能被强制缴纳天课，所以它不应被当作天课来对待。另外，它类似于缴获的战利品，事实上是取自前代的异教徒。12

Abu Hanifah, Malik, Ahmad in another narration, and the bulk of jurists believe that this fifth is expended the same way the fai' is i.e. as a part of the general budget of the state. Abu 'Ubaid reports from al Sha'bi that a man found one thousand dinars buried at the outskirts of Madinah and brought it to 'Umar, who took one-fifth (two hundred dinars and returned the remainder to the man. Then 'Umar divided the two hundred among those Muslims who were present, until a few dinars remained. 'Umar called the finder and gave him these few dinars. The author of al Mughni comments, "if it were zakah, 'Umar would have restricted its distribution to the deserving recipients instead of all Muslims present then, and definitely would not have given the finder any part of the one-fifth, "Moreover, it is argued that since the fifth is also obligated on non-Muslim finders, and non-Muslims cannot be obligated to pay zakah, so it must not be treated like zakah. Additionally, it is similar to war booty taken, in fact, from past generations of disbelievers.12

寻获宝藏总是很罕见，而更重要的是下面关于矿产的部分，矿产通常在经济中占据相当大的比重。

Finding treasures is always rare, and more important is the following section on minerals, which usually represent a substantial sector of the economy.

关于这项义务是涵盖所有采矿活动，还是仅限于某些金属，法学家们意见不一。据知，沙斐仪将其限定于金和银，其他一切矿物和宝石都不需缴纳天课。艾卜·哈尼法及其门徒则将通常需经火力冶炼的、从地下开采的金属包括在内。此观点的依据是类比金和银，二者应纳天课已有经文和公议为证。罕百利学派不区分需经火力冶炼的金属与不需经火力冶炼的金属。按照该学派，凡从地下出产的矿物都应纳天课，无论是固体的，如铁矿石、铅和铜，还是液体的，如石油。此观点也为宰德·本·阿里、穆罕默德·巴基尔、艾绥丁以及除穆艾亚德以外的所有什叶派法学家所持，穆艾亚德则将盐、石油和沥青排除在外。15

Jurists differ on whether this obligation covers all mining activities or only selected metals. It is known that al Shafi'i restricts it to gold and silver only, leaving all other minerals and precious stones unzakatable. Abu Hanifah and his disciples include metals extracted from the earth that are usually treated with heat.14 This opinion is based on the analogy to gold and silver, whose zakatability is confirmed by texts and ijma'. The Hanbali school does not make any distinction between metals treated with heat and metals that are not treated with heat. According to this school, all minerals that come from the earth are zakatable, whether solid like iron ore, lead, and copper, or fluid like petroleum. This opinion is shared by Zaid bin 'Ali, al Baqir, al Siddiq, and all Shi'ite jurists except al Mu'ayad, who excludes salt, petroleum, and asphalt.15

阿布·贾法尔·巴基尔被问及盐矿。他回答说："这种矿物需缴纳五分之一的税。"当被问及硫磺和石油时，他回答说："这些以及类似之物都需缴纳五分之一。"16

Abu Ja'far al Baqir was asked about salt mines. His answer was, "This mineral is subject to the one-fifth due." When asked about sulphur and petroleum, he replied, "These and their likes are charged one-fifth."16

看来，罕百里学派的观点既有语言学意义上“矿产”一词的含义作为依据，也有理性推论的支持：就天课是否应当征收而言，固态矿物与液态矿物之间并无区别，经过火烧处理的与未经处理的之间也无区别。它们都属于财富的种类，理应同等对待。如果前代的伟大学者们看到了石油在当今世界经济生活中的重要性（石油甚至被称为“黑金”），他们就不会对其应否征收天课有所犹豫。伊本·古达麦在支持这一观点时提出了以下几点。

It seems that the Hanbali view is supported by the linguistic meaning of the word "minerals" and by reasoning, since as far as zakatability is concerned, there is no difference between solid and liquid minerals or between those treated by heat or not so treated. All of them are kinds of wealth that must be dealt with similarly. If the great scholars from previous centuries had seen the importance of petroleum, which is even called black gold, in the economic life of the world today, they would not have hesitated about its zakatability. Ibn Qudamah gives the following points in support of this view.

A. 经文"以及我为你们从大地中所出产的……"的普遍性 B. "矿产"一词作为从大地中开采出的一种财富，其普遍含义表明它同样应当缴纳天课，正如金和银一样。

A. The generality of the verse "and out of what We have produced for you from the earth . . . . ." B. The general implication of the word "minerals" as a form of wealth extracted from the earth, which must be zakatable, like gold and silver.

C. 矿藏也是一种财富。若将其作为战利品获取，则应缴纳五分之一的税款。同一财富若从地下开采出来，则应缴纳天课（zakah）。17

C. Minerals are a form of wealth. If they are taken as war booty, they would be subject to a one-fifth due. The same wealth, taken from the earth, should be subject to zakah.17

阿布·哈尼法、他的门徒、阿布·欧拜德、宰德·本·阿里、穆罕默德·巴盖尔、贾法尔·萨迪格，以及所有宰德派和伊马密派的法学家都认为，税率为五分之一。艾哈迈德、伊斯哈格、马立克和沙斐仪则主张，税率应与金银相同，即百分之二点五。[18] 马立克学派区分两种矿产：需要花费成本和精力才能开采的，应缴纳百分之二点五；不需要花费成本和精力即可获取的，则适用百分之二十的税率。19

Abu Hanifah, his disciples, Abu 'Ubaid, Zaid bin 'Ali, al Baqir, al Sadiq, and all Zaidi and Imami jurists believe that the rate is one-fifth. Ahmad, Ishaq, Malik, and al Shafi'i argue that the rate must be like that of gold and silver, i.e. two-and-one-half percent.18 Malikites distinguish between minerals that take cost and effort to extract, in which case two-and- one-half percent is obligated, and mineral that do not need cost and effort to extract, in which case twenty percent applies.19

还有另一种见于马立克学派的观点:所有矿藏和矿石,无论是否为液体,都归伊斯兰国家的国库所有,理由是它们实际上属于整个社会共有,其开采不能任由少数个人把持。其产出也必须用于伊斯兰社会的公共利益。20 这一观点或许可以从艾布·欧拜德所传的一段记载中获得支持:阿比雅德·哈马尔·马兹尼曾请求先知(愿主赐福并平安)把马里布的盐矿赐予他,先知便答应了。阿比雅德补充说:"我离开后,有人对先知说:'您可知道您刚才赐给他的是什么?您赐给他的是如流水般的财富。'先知便把它从我这里收回了。"21 艾布·欧拜德说,这种赐予与收回表明,先知原本是假定阿比雅德会用这片土地来开垦耕种才把它给了他;而当先知意识到盐的数量是巨大的财富时,便把它收了回去。先知对于牧场、柴薪和水源的惯常做法是,这些东西属于所有人共同所有、彼此为伙伴;他不愿把这类财产只交给某一个人。

There is yet another opinion known among Malikites, that all minerals and ores, liquid or not, are owned by the national treasury of the Islamic state, on the ground that they in fact belong to the whole society together and their exploitation must not be left to a few individuals. Their output must also be spent for the public interest of the Islamic society.20 This opinion may derive support from a report by Abu 'Ubaid that Abyad Hammal al Mazini asked the Messenger of God (p) to grant him the salt in Ma'rib and the Messenger agreed to do so. Abyad adds, "When I left, the Messenger was told, 'Do you know what you have just granted him? You gave him wealth like running water.' The Prophet took it back from me."21 Abu 'Ubaid says this granting and retrieving the grant indicates that the Prophet gave Abyad the land on the assumption that he was going to use it for reclamation and agriculture. When the Prophet realized that it was a huge amount of wealth in salt, he took it back from him. The Messenger's traditional practice with regard to pasture land, firewood and water, is that they belong to all people together as partners; he hated to give such property to one person alone.

因此,诸如石油、铁矿石等物质,必须归全体人民共同所有,并由伊斯兰国家掌管。22

Consequently, such things as petroleum, iron ore, etc., must belong to all people together under the holdings of the Islamic state.22

马立克在《穆宣塔》中转述，拉比'а·本·阿比·阿卜杜·拉赫曼从多位传述人处得知：安拉的使者ﷺ将卡里亚地区（一个沿海地区，距麦地那步行五天的路程）的矿产赐给了希拉勒·本·哈里斯，该地区位于通往古尔阿（麦地那与纳赫拉之间的一个地方）的方向。这些矿产直到今天只征收天课（即2.5%）。沙斐仪在《乌姆》中叙述此段圣训后说："圣训学者并未确认此段圣训为真实可靠。即便承认其真实性，它所表明的也只是先知ﷺ曾作了这一赏赐。而将矿产适用于天课率（而非五分之一率），在这段圣训中并未有来自先知ﷺ的传述。" 艾卜·欧拜德说："拉比'а关于卡里亚地区的这段圣训，没有可以接受的传述链。"

Malik reports in al Muwatta from Rabi'ah bin Abi 'Abd al Rahman, from more than one narrator, that the Messenger of God (p) granted Hilal bin al Harith the minerals of al Qibliyah (a coastal area five days walking distance from Madinah) in the direction of al Qar'a (a place between Madinah and Nakhlah). Those minerals are charged only zakah (meaning 2.5% ) until today.23 Al Shafi'i in al Umm says after reporting this saying, "This is not confirmed as authentic by critics of hadith. Even if it were accepted, all it indicates is that the grant was given by the Prophet. The application of the rate of zakah on minerals instead of the one-fifth rate is not narrated from the Prophet (p) in this saying."24 Abu 'Ubaid says, "This saying from Rabi'ah on al Qibliyah has no acceptable chain.

“此外，它并没有提到先知下令规定了这一比率；它只说直到今天，仍从矿产中征收天课。如果这一比率的选定确实是从先知那里可靠地传述下来的，那将是无可辩驳的证据。”25

Additionally, it does not mention that the Prophet ordered the rate; all it says is that zakah is collected from the minerals until today. If the choice of the rate was authentically reported from the Prophet, it would have been irrefutable evidence."25

A. 艾布·哈尼法及其门徒转述了上帝的使者（ﷺ）的言论

A. Abu Hanifah and his disciples present the saying of the Messenger of God (p)

"在rikaz上应缴纳五分之一。"26 他们补充说，从地下可以取出两种东西：

"One-fifth is obligated on rikaz."26 They add that two things can be extracted from earth:

第一类是人们埋藏的宝藏，第二类是真主所创造的矿藏。

the first is treasures buried by human beings and the second is minerals created by God.

"رِكاز"一词兼指两者：其字面含义是矿藏，其引申含义是宝藏。27

The word rikaz includes both; its literal meaning is minerals and its allegorical meaning is treasures.27

另一方面,马立克、沙斐仪以及大多数希贾兹地区的法学家认为,矿产不属于拉克兹(rikaz),拉克兹仅指人们埋藏在地下的宝藏。他们引用了群体所记载的一段圣训,即艾布·胡赖赖传述,先知ﷺ说:“牲畜造成的损害不予赔偿,在井中(工作)时造成的损害不予赔偿,在(开采)矿产时造成的损害不予赔偿,而拉克兹须缴纳五分之一。”他们主张,既然先知ﷺ在矿产与拉克兹之间使用了连接词“和”加以区分,那么两者必定是两种不同的事物。

On the other hand, Malik, al Shafi'i, and most Hijazi jurists argue that minerals are not rikaz and that rikaz only means treasures buried by people in the earth. They cite the saying, reported by the group, from Abu Hurairah that the Prophet (p) said, "Harm inflicted by animals is unclaimable, and harm inflicted while (working inside) a well is unclaimable, and harm inflicted while (extracting) minerals is unclaimable, and one-fifth is obligated on rikaz." They argue that since the Prophet makes a distinction between minerals and rikaz, using the article "and" between them, they must be two different things.

反对者哈乃斐学派随后辩称,"里卡兹"一词必须包括矿物,因为先知提到矿物时,所指的是开采过程中造成的伤害。如果他接着说"其中五分之一是应当缴纳的",那么埋藏的宝藏可能就会逃脱课征。正因为存在这种可能的歧义,先知才使用了更为普遍的词"里卡兹",它既包括矿物,也包括埋藏的宝藏。[28] 没有任何语言学专家能够平息这一争论,因为伊拉克和希贾兹的法学家中都有精通阿拉伯语的人,例如穆罕默德·本·哈桑和沙斐仪。

The opposing Hanafites then argue that minerals must be included in the Prophet's word rikaz, because when he mentioned minerals he was talking about the harm inflicted in their extraction. If he had then said, "and one-fifth is obligated on them," buried treasures may have remained uncharged. Because of that possibility of ambiguity, the Prophet used a more general word, rikaz, which includes both minerals and buried treasures.28 No language specialist could put an end to this dispute, because both the Iraqi and the Hijazi jurists include people who are well versed in Arabic, such as Muhammad bin al Hasan and al Shafi'i.

看来"رِكَاز"一词实际上有两种含义。《Al Qamus》及其他阿拉伯语词典将"رِكَاز"定义为真主埋藏在地下的矿物，以及古人埋藏的金属制品（金银块）。伊本·艾西尔在《al Nihayah》中说，根据希贾兹人的说法，"رِكَاز"指埋在地下的古代宝藏；而根据伊拉克人的说法，"رِكَاز"指矿物。从语言学上讲，两种含义都是可能的，因为二者都是被放置在地下并在其中固定下来的东西。30

It seems that the word rikaz has in fact two meanings. Al Qamus and other Arabic dictionaries define rikaz as minerals God put in the ground and what the ancients buried of metalic pieces of gold and silver.29 Ibn al Athir in al Nihayah says that according to the Hijazis, rikaz means ancient treasures buried in the ground, and according to the 'Iraqis, rikaz means minerals. Linguistically, both meanings are possible because each of them is something put in the ground and made steady in it.30

艾布·哈尼法又引述阿慕尔·本·舒艾卜的说法，来自其父，再来自其祖父："有人问真主的使者（愿主赐其平安）关于在拆除的古老建筑中发现的东西。先知说：'此物及利卡兹须缴纳五分之一。'"[31] 艾布·哈尼法补充说，连接词"和"的使用必定表明这两样东西是不同的，因此利卡兹不可能指埋藏的宝藏，而必定指矿物。艾布·哈尼法的一些门徒补充说，即使矿物最初并不被称为利卡兹，人们普遍使用这个词时所指的就是这一含义。

Abu Hanifah presents another saying from Amr bin Shu'aib, from his father from his grandfather, that "A man asked the Messenger of God (p) about things found in old buildings that are being demolished. The Prophet said, One-fifth is obligated on this and on rikaz.'"31 Abu Hanifah adds that the use of the additive article "and" must mean that the two things are different, so rikaz cannot mean buried treasures, and consequently must mean minerals. Some of Abu Hanifah's disciples add that even if minerals are not initially called rikaz, the common use of the word by people was in that meaning.

穆罕默德·本·哈桑是著名的阿拉伯语学者，他说："阿拉伯人把金银含量较高的矿石称为 rakaza（ركز）。"32《Al-Bada'i》的作者写道："Rikaz（ركاز）派生自动词 rakaza，其意为使某物静止不动。"33

Muhammad bin al Hasan, a reknowned scholar of the Arabic language, says, "Arabs say rakaza for mineral ore when it has a high ratio of gold and silver in it."32 The author of al Bada'i writes "Rikaz is derived from the verb rakaza, which means to make stand still."33

B. 哈乃斐学派提出的第二个论据是将矿产与战利品进行类比。他们说，当土地仍在非信徒手中时，矿产就在地下；穆斯林征服之后，并没有挖掘地下去获取这些矿产，而是任其保持原状。因此，此后对矿产的开采，应当适用于地表之上非信徒财产的同一原则，即必须缴纳五分之一。33

B. The second argument given by Hanafites is the analogy between minerals and war booty. They say the minerals were inside the earth when it was in the hands of unbelievers, and when Muslims took over they did not a dig underground to reach these minerals, leaving them untouched. Their extraction later must be subject to the same principle applied to the unbelievers property above the ground, i.e. one-fifth must be charged.33

这一论点难以接受，因为它建立在这样一个假设之上：地下的财富在被开采之前仍属于非信徒所有。对于伊斯兰及穆斯林的土地，怎能作出这样的假设？又有谁能告诉我们，这些矿藏是在伊斯兰之前还是之后埋藏于地下的？

The argument is difficult to accept, because it is founded on assuming that underground wealth remains in the ownership of unbelievers until it is extracted. How could one make such an assumption about the lands of Islam and Muslims? And who is to tell us that these minerals were installed inside the land before or after Islam?

C. 伊玛目派的法学家根据经文中“ghanimah”（战利品）一词的含义，将矿产与战利品进行类比。经文说：“你们应当知道，你们所获得的一切战利品，五分之一归真主、使者、近亲、孤儿、贫民和旅人。”（34）按照伊玛目派的观点，不仅战利品，从土地或海洋中采得之物也属于此类。（35）《法律的光辉》（栽德派法学）的作者认为，这种对“ghanimah”一词的泛化是值得怀疑的，理由有二：第一，经文中的这个词，根据其上下文，只适用于战利品；第二，《古兰经》和圣训中使用的“ghanimah”一词，如“战利品为我所合法”，是一个宗教概念，而不仅仅是一个阿拉伯语词汇。这一论证基于法源学（usul）学者所公认的原则：一个通用词可以借助伊斯兰教法中的额外指示而用于特定含义。当一个词以此方式使用时，它便被限定于该含义。法官阿卜杜勒·瓦哈卜·马立克写过一章，论述将通用词限定为特定的所指含义，使该词在伊斯兰教法中仅具有那一特定含义，除非有额外证据，否则不得依其原始语言意义理解，即便该词的绝对用法可能暗示其通用含义。沙菲仪的一些门徒也持此见，包括艾卜·伯克尔、盖法勒等人。伊本·达基格·阿尔·伊德在其对《训令》（al 'Umdah）的注释中提到这样一个原则：语境有时会表明通用词的特定含义，或使其所包含的若干含义中的一种或多种获得更大的权重。36

C. Imami jurists make the analogy between minerals and war booty on the basis of the meaning of the word ghanimah (war booty) mentioned in the verse, "And know that out of all the booty that ye may acquire, (in war), a fifth share is assigned to God, and to the Apostle, and to near relatives, orphans, the needy, and the wayfarer."34 According to Imamis, not only war booty but also things extracted from land or sea.35 The author of al Rawd al Nadir (in Zaidi Jurisprudence) says that such generalization of the word ghanimah is questionable, because first, the word mentioned in the verse applies only to war booty on the basis of its context, and second, the word ghanimah as used in the Qur'an and the sayings, like ''Ghanimahs are made lawful for me," is a religious concept and not only an Arabic word. This argument is based on the principle known among the scholars of usul that a general word may be used for a specific meaning by additional indications in Shari'ah. When a word is used like this, it becomes restricted to that meaning alone. The judge 'Abd al Wahhab al Maliki wrote a chapter on restricting general words to specific intended meanings, in such a way that meaning of the word in Shari'ah becomes only that specific one, and the word may not be taken to mean its original linguistic meaning except by additional evidence, even though the absolute use of the word may imply that general meaning. Some disciples of al Shafi'i agree with that, including Abu Bakr, al Qaffal, and others. Ibn Daqiq al 'Id refers in his commentary on al 'Umdah to the principle that the context sometimes indicates the specific meaning of a general word or gives more weight to one or more of the meanings included.36

总结来看，主张矿产课征百分之二十的唯一有力论据，似乎是矿产属于“裂克孜”（rikaz），而裂克孜应课征五分之一。这一观点为伟大的学者艾布·欧拜德所采纳，他还转述了来自阿里·本·艾比·塔利卜的一段支持此说的言论。37

Summing up, it appears that the only strong argument for the rate of twenty percent on minerals is that minerals are rikaz and rikaz is charged one-fifth. This is the view selected by the great scholar Abu 'Ubaid, who also reports from 'Ali bin Abi Talib a statement in its support.37

一些法学家认为,如果开采成本相对于所开采矿物的数量较高,则税率必须为2.5%。另一方面,当所涉及的成本相对于所开采矿物的数量较小或可以忽略不计时,税率必须为五分之一。这也是马立克和沙菲仪的一则传述。38 这一倾向源于试图调和两类圣训:一类表明黄金和白银(它们属于矿物)征收2.5%,另一类表明矿物的征收率为五分之一。

Some jurists argue that if the cost of extraction is high, relative to the amount of mineral taken, the rate must be 2.5%. On the other hand, when the cost involved is small or negligible, relative to the amount of mineral extracted, the rate must be one-fifth. This is also a narration from Malik and al Shafi'i,.38 This trend is induced by the attempt to reconcile the sayings which indicate that gold and silver, which are minerals, are charged 2.5%, and the sayings which indicate that the charge on minerals is one-fifth.

另一个促使人们采取这种做法的原因是，农产品天课的税率会因灌溉成本的不同而有所差异。

Another inducement for this approach is the fact that the rate of zakah on agriculture differs according to irrigation costs.

阿尔-拉菲仪（Al Rafi'i）是沙斐仪派学者，他说："在综合所有经文时，不费力气和成本获得的矿产须缴纳五分之一，而通过努力和投入成本获得的矿产则须缴纳2.5%，正如灌溉成本会改变农业的税率一样。"38

Al Rafi'i, a Shafi'ite, says "In reconciling all texts together, minerals obtained without cost or sweat must be charged one-fifth, while these obtained by effort and cost must be charged 2.5%, just as irrigation costs change the rate on agriculture."38

显然，20%与2.5%之间的差距很大。根据所开采矿产的价值与其所涉成本之间的关系，征收10%或5%的税率可能是合理的。这并非在沙里亚中创设新的税率，而是对明确类比的运用，因为沙里亚在税率上也依据物品的价值与其生产成本作出类似的区分。

Obviously, "The difference between 20% and 2.5% is substantial. It may be reasonable to impose a rate of 10% or 5% according to the value of extracted minerals relative to cost involved. This is not an invention of new rates in Shari'ah, but application of clear analogy, because Shari'ah makes a similar distinction in rates according to the value of the item and the cost of its production.

阿布·哈尼法、他的弟子以及Ahl al Bait的学者认为,矿产上的天课适用于任何数量,无论是否达到尼萨布,理由是这些圣训并未提及尼萨布,也未提及埋藏物(rikaz)上需要经过一年。马立克、al Shafi'i及其弟子、艾哈迈德、伊斯哈格则认为必须有尼萨布,并且其数额与货币的尼萨布相同,理由是一般性的圣训确定了金银的尼萨布,如"银子不足五个乌合亚(uqiyyah),不征收天课;一百九十(迪拉姆)以下,也不征收天课",39 以及公议(ijma)将黄金的尼萨布定为二十迪纳尔。

Abu Hanifah, his disciples, and the scholars of Ahl al Bait believe that dues on minerals apply to any quantity regardless of nisab, on the grounds that the sayings do not refer to nisab or to the passage of one year on rikaz. Malik, al Shafi'i, his disciples, Ahmad, Ishaq argue that there must be nisab, and that it is equal to the nisab of money, since general sayings determine nisab for gold and silver, as in "No zakah is obligated on anything less that five uqiyyah (of silver) and nothing is obligated on a hundred and ninety (dirhams),"39 and since ijma sets the nisab of gold at twenty dinars.

正确的观点似乎是：必须考虑尼萨布（最低应纳课税额），但不需要满一年。因为正如拉菲伊所说，尼萨布是为了使财产足够丰厚，能够帮助受益者；而满一年的条件是为了让财产得以投资和增长。从地下开采出的矿物本身就是增长，如同植物和果实一样。因此，与谷物和果实的情况相同，必须有尼萨布，但不需要满一年。40

The correct view seems to be that we must consider nisab, but the passage of one year is not required, since, as al Rafi'i states, nisab is needed for the wealth to be substantial enough to relieve the recipient, while the passage of one year is given for wealth to be invested and to grow. Minerals extracted from the ground are themselves the increase, like plants and fruits. So, like on grains and fruits, there must be nisab, but there is no need for the passage of one year.40

大多数法学家认为,矿产上的天课应在开采之时缴纳,即在初步加工和精炼之后。马立克说:"矿产如同农作物。"对矿产的天课应在类似的时间征收,即开采之日,无需经过一年。据纳watawi所言,这是包括前辈学者和后来学者在内的大多数学者的观点。这一观点也见于沙斐仪派的大多数著作,并且是罕百里派所认可的观点。45

The majority of jurists argue that dues on minerals are payable at the time of extraction, after initial preparation and refinement. Malik notes, "Minerals are like crops." Dues on them are collected on similar dates, i.e. the day of extraction, without any need for the passage of one year."43 According to al Nawawi, this is the view of the masses of scholars, from the precedent-setters and the later generations. It is confirmed in most Shafi'i writings,44 and is the approved opinion in the school of Ahmad.45

伊斯哈格和伊本·蒙迪尔持不同意见。他们要求经过一年，依据是这句圣训："财产在满一年之前不需缴纳天课。"这段圣训是孱弱的，而且大家一致认为它并不适用于所有情况，因为农作物不在其列。依据类比，矿产也应同样排除在外。《穆合尼》的作者写道："矿产是从大地中获得的财富，因此与农作物和埋藏的宝藏一样，不需要满一年的条件。而且，设立这一条件是为了让财富得以增长；矿产与果实一样，本身就是增长过程的结果，所以不存在这样的条件。"《穆哈兹substance》的作者说："矿产的天课在开采出矿产时即须缴纳，不考虑满一年的期限，因为设立这一期限是为了给财产留出增长的时间，而矿产如同农作物一样，是土地的果实和产出。"46

Ishaq and Ibn al Mundhir disagree. They require the passage of one year because of the saying "No zakah is obligated on wealth until one year elapses."45 This saying is, however, weak, and it is unanimously agreed that it does not apply on all cases, since agriculture is excluded. Minerals should likewise be excluded, by analogy. The author of al Mughni writes, "since minerals are wealth earned from the earth, then like agriculture and buried treasures, there is no need for the condition of the passage of one year. Moreover, this condition is put in order to allow wealth to grow. Minerals are, like fruits, the result of the process or growth itself, so there is no such condition."45 The author of al Muhadhdhab says "Dues on minerals are payable when minerals are obtained, without any consideration of the period of one year, because the lapse of such a period is meant to give time for the asset to grow, but minerals are the fruits and growth of land, like agriculture."46

根据艾布·哈尼法及其弟子、哈桑·本·萨利哈和栽德派教法学家的观点，此类物品不需缴纳任何税款。伊本·阿拔斯也持此观点，伊本·艾比·舍伊白等人有此记载。伊本·阿拔斯说："龙涎香不是里卡兹。它是海水冲上岸的东西，不需要缴纳任何费用。"（48）显然，这意味着不对它征收任何费用。此外，据传哲比尔·本·阿卜杜拉说："龙涎香不是战利品（安法勒）。它全部归获得它的人所有。"（49）意思是，战利品应缴纳的五分之一不适用于龙涎香。艾布·乌拜德评论道："在这里，我们看到两位先知（愿主赐福他并使他平安）的同伴都认为它不需要缴纳任何费用。"49

According to Abu Hanifah, his disciples, al Hasan bin Salih, and Zaidi jurists, nothing is due on such materials. This is also the opinion of Ibn 'Abbas, as reported by Ibn Abi Shaibah and others. Ibn 'Abbas writes, "Amber is not rikaz. It is something thrown out by the sea, and nothing is imposed on it."48 Apparently, this means that no charge is obligated on it. Additionally, Jabir bin 'Abd Allah is reported to have said "Amber is not ghanimah. All of it goes to the person who acquires it,"49 meaning that the one-fifth due on ghanimah is not obligated on amber. Abu 'Ubaid comments, "Here we find two Companions of the Prophet (p) believing it is not charged anything."49

另一方面,有可靠的记载称,伊本·阿拔斯谈到琥珀时说:"如果对它征收任何费用,必须是五分之一。"看来伊本·阿拔斯在某一事件之后改变了自己的看法。阿卜杜·拉兹扎克通过可靠的传述链记载,伊卜拉欣·本·萨阿德(他曾任埃登的总督)向伊本·阿拔斯询问琥珀的事。伊本·阿拔斯的回答是:"如果要征收,必须是五分之一。"埃登是产琥珀的地区。因此,伊本·阿拔斯基于伊斯兰教法所认可的利益考量,给出了不同的看法。又有记载,通过哈桑·本·阿玛拉,从伊本·阿拔斯,从欧麦尔·本·赫塔卜传来:对琥珀以及从海中采出的每一件宝石,必须征收五分之一。此外,据传伊本·阿拔斯说,雅拉·本·迈耶那就海岸边发现的一块琥珀写信给欧麦尔,欧麦尔向在场的同伴们征询意见,他们建议从中征收五分之一。欧麦尔回信说:"琥珀以及从海中出产的每一件宝石,都应征收五分之一。"另有一则来自欧麦尔的记载与此相反,称他写道:"从海中的宝石和琥珀中征收十分之一。"这些归于欧麦尔的记载都未达到可靠的程度,即便它们是可靠的,也只能说明征收比例属于伊杰提哈德(独立推理)的范围。

On the other hand it is authentically reported that Ibn 'Abbas said about amber, "If anything is charged on it, it must be one-fifth." It seems that Ibn 'Abbas changed his opinion after a specific incident. 'Abd al Razzaq reports via a correct chain Ibrahim bin Sa'd, who was governor of Eden, asked Ibn 'Abbas about amber. Ibn 'Abbas reply was "If anything is charged, it must be one-fifth."50 Eden was an area where amber was produced. Thus Ibn 'Abbas gave a different opinion in consideration of interests recognized in Shari'ah. It is reported via al Hasan bin al 'Amarah from lbn 'Abbas from 'Umar bin al Khattab that one-fifth must be charged on amber and every jewel extracted from the sea.51 Additionally, Ibn 'Abbas is reported to have said that Ya'la bin Mainah wrote to 'Umar about a piece of amber found at the coast. 'Umar asked the Companions who were present, and they suggested one-fifth be collected from it. 'Umar wrote, "Onefifth is obligated on it and on every jewel that comes out of the sea."52 There is also another report from 'Umar that runs in opposition to this one, which says he wrote "Collect one-tenth from jewels of the sea and from amber." All these reports from 'Umar do not reach the level of authenticity and even if they were authentic they would simply indicate that the issue of rate is subject to ijtihad.

对某些再传弟子也有关于琥珀和珍珠应缴纳五分之一的记载。Abu 'Ubaid 转述此说出自 al Hasan al Basri 与 Ibn Shihab al Zuhri。'Abd al Razzaq 与 Ibn Abi Shaibah 记载其出自 'Umar bin Abd al Aziz。这是 Abu Yusuf 的观点。据传 Ahmad 曾说，琥珀和珍珠与矿产一样需缴纳天课。 Abu 'Ubaid 则选择了不对海中所产之物征收的观点，他论证道：先知时代及其继任者时代的人们都曾从海中采集物产，而圣训中并未记载对此征收任何费用。这表明这些物产是免征的，就像马匹和奴隶免征一样。那些对海产征收五分之一的人，只是通过类比陆地所出矿产而如此主张。而不这样主张的人则认为，海产与矿产并不相同，因为先知区分了二者：他规定宝藏（rikaz）应缴纳五分之一，却对海产保持沉默。但有人可以反驳说：所谓类比，不正是将经文中规定的判决，应用于经文未涉及、但与之相似的事物上吗？

Obligating one-fifth on amber and pearls is reported from some Followers too. Abu 'Ubaid reports it from al Hasan al Basri and Ibn Shihab al Zuhri.53 'Abd al Razzaq and Ibn Abi Shaibah report it from 'Umar bin Abd al Aziz.54 This is the view of Abu Yusuf.55 Ahmad is reported to have said that amber and pearls are zakated like minerals.56 Abu 'Ubaid selects the view that no charge is put on things extracted from the sea, arguing that people at the time of the Prophet and his successors used to extract materials from the sea and no charge on that is reported in Sunnah. This indicates these material are exempt, the same way horses and slaves are exempt. Those who obligate one-fifth on extracts from the sea and do so only by analogy to minerals extracted from land. Those who do not do so believe extracts from the sea and minerals are not alike, since the Prophet distinguishes between them by stating that one-fifth is obligated on rikaz and remains silent on extracts from the sea.57 But one may argue, what is analogy but applying the ruling mentioned in the texts to something similar about which the texts are silent?

如果海洋中的采出物不属于战利品(ghanimah),那么它们就与从陆地上采出的矿产相似,理应同样对待。基于这些理由,我主张对此类采出物征收一项费用,无论这项费用是否被称为天课(zakah)。该费用的比率应由有智慧和学识的人确定,正如欧麦尔(ʿUmar)咨询众圣门弟子时所示。在伊斯兰教法中,农产品因灌溉所需的成本和努力不同而适用不同的比率。此处同样应根据所涉及的开支以及所采出物资的价值来选择比率。成本越低而价值越高时,比率就应当越高。关于矿产,阿尔·沙斐仪(al-Shafiʿi)和马立克(Malik)也有与此相关的传述。我在讨论矿产的比率时,主张通过伊智particular(ijtihad)选择十分之一或二十分之一的比率,并依据所考虑的公共利益来确定。艾布·乌拜德(Abu ʿUbaid)传述,欧麦尔征收了十分之一,并评论道:"我不知道选择十分之一有什么理由,因为根据麦地那法学家的观点,海中采出物如今被视同于埋藏物(rikaz,适用20%的比率),或被视同于矿产(适用2.5%的比率)。欧麦尔征收十分之一,似乎是类比农业而来的,而我不知道还有谁持这种观点。"这意味着,只要这些新观点建立在有效的证据和推理之上,就没有什么能够阻止对这一问题提出新的见解。

If extracts from the sea are not a form of ghanimah, they are then similar to minerals extracted, from the land and must be treated likewise. For these reasons, I choose to obligate a charge on such extracts, whether this charge is called zakah or not. The rate of this charge must be determined by people of wisdom and knowledge, as indicated by 'Umar when he consulted the Companions. Different rates are applied in Shari'ah on agricultural products, depending on the cost and effort involved in irrigation. Here, also, the rate must be chosen in consideration of expenses involved, as well as the value of materials extracted. Whenever costs minimum and value is high, the rate should be the higher one. There are reports from al Shafi'i and Malik to this effect concerning minerals. When I discussed the rate on minerals, I supported the view that through ijtihad, a rate of one-tenth or one-half of a tenth be selected according to interests considered. Abu 'Ubaid reports that 'Umar imposed one-tenth, and comments, "I know of no reason why one-tenth is selected, because sea extracts are now treated like rikaz (where 20% applies) or like minerals (where 2.5% applies) according to the view of jurists of Madinah. 'Umar imposed one-tenth, which seems to be taken by analogy to agriculture, and I know of no one else who expresses such a view."58 This means that there is nothing to prevent new opinions on this matter, as long as they are founded on valid evidence and reasoning.

1. 伊本·阿西尔的《奈哈亚》，第3卷，第82页。

1. Al Nihayah by Ibn al Athir, Vol. 3, p. 82.

2. 《Fath al Qadir》，第1卷，第537页。

2. Fath al Qadir, Vol. 1, p. 537.

3. 《Al Mughni》，第3卷，第23页。

3. Al Mughni, Vol. 3. p. 23.

4. 见于《al Muntaqa》。参见《Nail al Awtar》第4卷，第147页。

4. Mentioned in al Muntaqa. See Nail al Awtar, Vol. 4, p. 147.

5. 《纳萨伊圣训集》第5卷，第114页。

5. Sunan al Nasa'i, Vol. 5, p. 114.

6. Nail al Awtar（《Nail al-Awtar》），第4卷，第140页。

6. Nail al Awtar, Vol. 4, p. 140.

7. 《Al Mughni》，第3卷，第22–23页。

7. Al Mughni, Vol. 3, pp. 22-23.

8. Nail al Awtar（《Nail al-Awtar》），同上；以及 Fath al-Bari（《Fath al-Bari》），第3卷，第235页。

8. Nail al Awtar, Ibid, and Fath al Bari, Vol. 3, p. 235.

9. 《穆格尼》第3卷，第20-22页。沙卡尼将天课起征门槛（尼萨卜）的要求归于马立克、艾哈迈德和伊斯哈格。这与《穆格尼》中所引的说法相矛盾，尤其是关于艾哈迈德的说法。

9. Al Mughni, Vol. 3, pp. 20-22. Al Shawkani attributes the requirement of nisab to Malik, Ahmad, and Ishaq. This contradicts what is quoted in al Mughni, especially from Ahmad.

10. Nail al Awtar 与 Fath al Bari，同上引书。

10. Nail al Awtar and Fath al Bari, op. cit.

11. 《Nail al Awtar》，第4卷，第148页。

11. Nail al Awtar, Vol. 4, p. 148.

12. 《Al Mughni》，第3卷，第222页。

12. Al Mughni, Vol. 3, p. 222.

13. 《古兰经》黄牛章（Sura al Baqarah），2:267。

13. Sura al Baqarah, 2:267.

14. 《Al Mirqat》，第4卷，第149页。

14. Al Mirqat, Vol. 4, p. 149.

15. 《Al Bahr al Zakhkha》，第2卷，第210页。

15. Al Bahr al Zakhkha, Vol. 2, p. 210.

16. 《Jawahir al Kalam》，第2卷，第119–120页。

16. Jawahir al Kalam, Vol. 2, p. 119-120.

17. 《Al Mughni》，第3卷，第24页。

17. Al Mughni, Vol. 3, p. 24.

18. 《Al Majmu'》，第6卷，第83页。

18. Al Majmu', Vol. 6, p. 83.

19. 《Al Muntaqa》，《Sharh al Muwatta'》，第102页。

19. Al Muntaqa, Sharh al Muwatta', p. 102.

20. Halaqat al Dirasat al ijtima'iyah（《社会研究圈》），第3期，第250页。

20. Halaqat al Dirasat al ijtima'iyah, 3rd session, p. 250.

21. 《Al Amwal》，第275–276页。

21. Al Amwal, pp. 275-276.

22. 同上，第281页。

22. Ibid, p. 281.

23. 《Al Muntaqa》，第 2 卷，第 101 页。

23. Al Muntaqa, Vol. 2, p. 101.

24. 《乌姆》，第45页。

24. Al Umm, p. 45.

25. 《Al Amwal》，第342页。

25. Al Amwal, p. 342.

26. 由该群体传述。

26. Reported by the group.

27. Bada'i al Sana'i,第2卷,第65页。

27. Bada'i al Sana'i, Vol. 2, p. 65.

28. 《提尔米兹圣训注释》第3卷，第139页。

28. Sharh al Tirmidhi, Vol. 3, p. 139.

29. 《Al Qamus al Muhit》，第1卷，词根 rakaza。

29. Al Qamus al Muhit, Vol.1, the root rakaza.

30. 《奈海雅》，第2卷，第107页。

30. Al Nihayah, Vol. 2, p. 107.

31. 由艾布·欧拜德在《财产》(al Amwal)中记载，由哈基姆在《补充》(al Mustadrak)中记载，并由艾布·达伍德记载。孟迪里说，该圣训也由提尔米兹、奈萨仪和伊本·马哲记载。提尔米兹称其为“好的”（hasan）。参见《艾布·达伍德圣训集简编》（Mukhtasar Sunan Abu Daud），第2卷，第272页。

31. Reported by Abu 'Ubaid in al Amwal, al Hakim in al Mustadrak and Abu Daud. Al Mundhiri says it is reported by al Tirmidhi. al Nasa'i and Ibn Majah. Al Tirmidhi calls it good. See Mukhtasar Sunan Abu Daud, Vol. 2, p. 272.

32. 《Al Rawd al Nadir》，第2卷，第420页。

32. Al Rawd al Nadir, Vol. 2, p. 420.

33. 《Al Bada'i》，第2卷，第67页。

33. Al Bada'i, Vol. 2, p. 67.

34. 《安法勒章》，8:41。

34. Sura al Anfal, 8:41.

35. 《Al Bahr al Zakhkhar》,第2卷,第209–214页。

35. Al Bahr al Zakhkhar, Vol. 2, pp. 209-214.

36. 《Al Rawd》，第2卷，第419页。

36. Al Rawd, Vol. 2, p. 419.

37. 《Al Amwal》，第240–241页。

37. Al Amwal, pp. 240-241.

38. 《Al Sharh al Kabir》与《al Wajiz》，印于《al Majmu'》的页边，第6卷，第88–89页。

38. Al Sharh al Kabir and al Wajiz, printed on the sides of al Majmu', Vol. 6, pp. 88-89.

39. 请参阅本部分第三章中的这两段话。

39. Refer to these two sayings in chapter three of this part.

40. 《Al Sharh al Kabir》，同上，第 92 页。

40. Al Sharh al Kabir, op. cit, p. 92.

41. 《Al Wajiz》，作者：al Ghazali，前引书，第93–96页。

41. Al Wajiz, by al Ghazali, op. cit. pp. 93-96.

42. 《安比亚章》，21:7。

42. Sura al Anbiya', 21:7.

43. 《Al Muntaqa》，与《al Muwatta'》合印，第2卷，第104页。

43. Al Muntaqa, printed with al Muwatta', Vol. 2, p. 104.

44. 《Al Majmu'》，第6卷，第81页。

44. Al Majmu', Vol. 6, p. 81.

45. 《Al Mughni》，第3卷，第26页。

45. Al Mughni, Vol. 3, p. 26.

46. 《穆哈兹across》？ I need to correct that: the title should be rendered as 《穆哈兹across》 — no. Here is the faithful translation: 46. 《穆哈兹across》 Correction, giving the accurate transliteration of the title: 46. 《al-Muhadhdhab》及其注释《al-Majmu'》，第6卷，第80页。

46. Al Muhadhdhab and its commentary, al Majmu', Vol. 6, p. 80.

47. 《Al Majmu'》，第6卷，第76页。

47. Al Majmu', Vol. 6, p. 76.

48. 《穆萨奈夫》第4卷，第21页；以及《艾穆瓦勒》，第346页。

48. Al Musannaf, Vol. 4, p. 21, and al Amwal, p. 346.

49. 《财产》（Al Amwal），第346页。

49. Al Amwal, p. 346.

50. 《Al Muhalla》，第6卷，第117页；《Musannaf Ibn Abi Shaibah》，第4卷，第21页，亦见于《Nasb al Rayah》第2卷，以及《al Talkhis》第184页。

50. Al Muhalla, Vol. 6, p. 117, Musannaf Ibn Abi Shaibah, Vol. 4, p. 21, also mentioned in Nasb al Rayah, Vol. 2, and in al Talkhis, p. 184.

51. 《al-Muhalla》，前引书，al-Hasan bin al-'Amarah 不被采信。

51. Al Muhalla, op. cit., al Hasan bin al 'Amarah is disregarded.

52. 《Al Rawd al Nadir》，第2卷，第419页。

52. Al Rawd al Nadir, Vol. 2, p. 419.

53. 《Al Amwal》，第346页。

53. Al Amwal, p. 346.

54. 《Al Talkhis》，第184页。

54. Al Talkhis, p. 184.

55. 阿布·尤苏夫的《土地税书》（Al Kharaj），第70页。

55. Al Kharaj by Abu Yusuf, p. 70.

56 《Al Mughni》，第3卷，第27页。

56 Al Mughni, Vol. 3, p. 27.

57. 《Al Amwal》，第347页。

57. Al Amwal, p. 347.

58. 同上，第348页。

58. Ibid, p. 348.

59. 《Al Mughni》，第3卷，第128页。

59. Al Mughni, Vol. 3, p. 128.

3.7 第七章矿产与海产品的天课

前言：矿物、埋藏的宝藏与 Rikaz

第一节埋藏的宝藏

第二节矿藏及其应缴纳的义务

矿产应缴纳的义务税费

需要缴纳此项义务的矿产

第三节对矿产征收的税率

主张利率为2.5%者所持的证据如下。

主张税率为五分之一者的论据

基于开采成本所作的区分

第四节矿物的尼萨卜

达到尼萨布所需的积累时间跨度

第五节一年的流逝

第六节矿产缴纳款的支付

第七章海中的采集物

从海中提取的物质，例如珍珠、大理石等。

关于鱼的义务