1. 贫穷与需要帮助的人。

1. Poor and needy.

2. 天课管理工作人员

2. Workers in zakah administration.

3. 心被争取安抚的人。

3. Those whose hearts are being reconciled.

4. 解放奴隶

4. Freeing slaves.

5. 负有债务之人。

5. Those under labilities.

6. 在真主的道路上。

6. In the way of God.

7. 旅人。

7. Wayfarers.

8. 关于受益对象类别的问题。

8. Issues about deserving categories.

9. 不得给予天课（扎卡）的类别

9. Categories to whom zakah cannot be Given.

和礼拜一样，《古兰经》中的天课也是一项总体性的原则，细节并不多。

Like prayer, zakah in the Qur'an is an aggregate principle without much detail.

《古兰经》并未规定天课的税率、尼萨布（起征点）、应纳天课的财产种类，也未说明应纳天课的条件。关于天课的细节，是由圣训（包括先知ﷺ的言语和实践）所提供的。圣训是伊斯兰教法仅次于《古兰经》的第二渊源，因此，要阐释天课，圣训是不可或缺的。

Qur'an does not give rates, nisab, kinds of wealth that are zakatable, or the conditions for zakatability. Sunnah, verbal and practical, provides the details of zakah. the second source of Shari'ah after the Qur'an, Sunnah is essential for any explanation of zakah.

"神说：'我已将训诫降示你，以便你向世人阐明降示他们的经典，或许他们会深思。'"1 艾卜·达伍德记载，有人对圣门弟子伊姆兰·本·侯赛因说："哦，艾布·纳哲德，你们讲的一些话，我们在《古兰经》中找不到。"伊姆兰听后很不高兴，对那人说："你们找得到'每四十迪尔汗，应缴纳一迪尔汗'、'每只某某羊，应缴纳一只羊'、'每几峰骆驼，应缴纳多少'这些内容吗？你们在《古兰经》里都找得到这些吗？"那人回答："没有。"伊姆兰接着问："那你们从哪里得来这些？你们是从我们这里学去的，而我们是从先知ﷺ那里得来的。"他还提到了其他类似的事情。2

God says, "And We have sent down unto thee the message that thou mayeth explain clearly to people what is sent for them, and that they may give thought."1 Abu Daud reports that a man told the Companion 'Imran bin Husain, "O Aba Nujaid, you tell us sayings that we do not find in the Qur'an" 'Imran was upset and told the man, "Dido you find 'On each forty dirhams, one dirham is obligated', 'on each so and so Goat, one Goat is obligated,"and 'on each so and so camels so much is obligated? Did you find all that in the Qur'an?" The man answered, "No." Then 'Imran asked, "Where do you get these from? You took them from us and we got them from the Prophet (p)," and he mentioned other similar matters.2

虽然天课在《古兰经》中是一个包容性的概念,但可以用于哪些方面,《古兰经》中是明确提到的;这些用途并不是交由统治者或随意发表意见的人按其心意来决定的。在先知(愿主赐福并使其平安)的时代,一些贪婪的人企图攫取天课的部分财物,但先知没有理会他们,于是他们便大肆指责和非难先知。真主便降示经文,斥责他们的贪婪,并揭露他们的伪善。同样的经文接着列举了应当得到天课的类别:"他们中间有人在分配赈济物的事情上非议你。他们如果得到一部分,就喜悦;如果得不到,他们就愤怒。假若他们对真主和使者所给予他们的感到满足,并且说:'真主足够我们了,真主和使者将以他的恩惠赐给我们,我们只向真主祈求。'那对他们是更好的。赈济物只归于贫民、穷人、管理赈款的人、心被团结的人、奴隶、负债的人、主道上的人和旅行者。这是真主的定制;真主是全知的,是至睿的。"3

Although zakah is discussed in the Qur'an as an inclusive concept, the areas where it can be spent are specifically mentioned in the Qur'an; they are not left to rulers or opinionators to decide according to their whims. At the time of the Messenger (p), some greedy individuals attempted to take some proceeds of zakah, but when the Prophet did not give them attention, they criticized and censured the Prophet so much that God sent verses deploring their greed and uncovering their hypocrisy. Those same verses go on to name the categories that deserve zakah: "And among them are men who slander thee in the matter of the distribution of sadaqat. If they are given part thereof, they are pleased, but if not, behold, they are indignant. If only they had been content with what God and His Apostle gave them, and had said, 'sufficient unto us is God, God and His Apostle will soon give us of His bounty, to God do we turn our hopes.' That would have been the wise course. The sadaqat are for the poor and the needy, and those employed to administer the funds, for those whose hearts have been recently reconciled to Truth, for those in bondage and in debt,. in the cause of God, and for the wayfarer. Thus is it ordained by God, and God is full of knowledge and wisdom."3

阿布·达乌德记载，齐亚德·本·哈里斯·萨达义说："我来到真主的使者（ﷺ）那里，向他宣誓效忠。"叙述者讲述了一个很长的故事，然后继续说："有一个人来到先知（ﷺ）那里，说：'请把一些天课的收益给我。'真主的使者（ﷺ）说：'天课的分配，真主不交给先知，也不交给其他任何人。祂亲自规定了八类人的分配。如果你属于其中任何一类，我会把你应得的给你。'"4

Abu Daud reports from Ziad bin al Harith al Sada'i, "I came to the Messenger of God (p) and gave him my pledge." The narrator recounts a long story and then continues, "A man came to the Prophet and said, 'Give me some of the proceeds of the sadaqah.' The Messenger of God (p) said, 'God does not leave the distribution of the sadaqah to a Prophet or anyone else. He Himself ordains the distribution to eight categories. If you are in any of these categories, I will give you what you deserve.'"4

经济学家和社会学家指出,在税收制度中,税款用途的确定比税款的征收更为重要,因为政府通常有足够的能力高效、公正地征税。不当行为更多地出现在这些资金的使用环节。天课的收入必须分配出去,而不应留在国库之中,正如伊斯兰教出现之前,皇帝和国王以其向臣民征收的赋税所做的那样。历史表明,在大多数情况下,赋税都是加在弱者和穷人身上的,而所得却被国王和领主奢侈地挥霍。

Economists and socioldgists note that in taxation systems, the determination of the usage of proceeds is more important than the collection of funds, because governments usually have sufficient means to collect taxes efficiently and justly. It is in the usage of these funds that misconduct appears more often. It is essential that the proceeds of zakah be distributed and not kept in the treasury of the state, as was done before Islam by emperors and kings with the levies they imposed on their subjects. History tells that in most cases, taxes were imposed on the weak and poor to be spent luxuriously by kings and lords.

随着伊斯兰教的兴起，天课作为对贫困和弱势阶层的救济而被确立下来，但有必要以真主本人的话语来明确其应得者的类别。

With the emergence of Islam, zakah was imposed as a relief to the poor and weak classes, but it was necessary to specify the deserving categories with words of God Himself.