作为真主所规定的一项确定义务，天课并非仅仅是留给个人自行施行的慈善行为，其履行也不取决于富人的善心。天课毋宁说是一项由国家监管的社会福利制度，是由独立的公共机构管理的一种有组织的税收。

As a confirmed obligation from God, zakah is not merely a charity left to individuals to implement, nor is its fulfillment dependent on the benevolence of the wealthy. Zakah is rather a social welfare institution supervised by the state, and an organized tax administered by an autonomous public organization.

国家在天课（扎卡特）的征收与分配中所起的作用，最有力的依据是这节经文：它把“征收天课的工作人员”列为天课分配的类别之一。¹ 这节经文明确表明，应当设立一个专门的机构，由工作人员，其收入从该机构的预算中支取。此外，真主说：“你从他们的财产中取出一份施舍，借以洗涤他们，净化他们。”² 其中的“取”字是对先知作为伊斯兰国家元首而说的，以至于当艾布·伯克尔接替先知ﷺ担任国家元首时，他仍然运用国家权力及其执法机构来征收和分配天课。学者们认可，上述经文中的动词“取”是对先知ﷺ以及此后主持穆斯林事务的人而说的。

The state's role in the collection and distribution of zakah is best supported by the verse that mentions "the workers on zakah"1 as one of the categories to whom zakah is distributed. This verse is explicit evidence that there should be a specialized organization with workers who derive their incomes from the budget of this organization. Moreover, God says, "Out of their wealth take a sadaqah so thou might purify and sanctify them".2 "Take" is addressed to the Prophet as head of the Islamic state, to the extent that when Abu Bakr succeeded the Prophet (p) as head of state, he continued using state authority and its law enforcement body to collect and distribute zakah. Scholars recognize that the verb "take" in the above verse is addressed to the Prophet (p) and to whoever runs the affairs of Muslims after him.

至于圣训，有一些圣训确认了天课的管理是伊斯兰国家的职责之一。布哈里、穆斯林及其他学者转述，伊本·阿拔斯传述：先知派穆阿兹前往也门时对他说："你要告诉他们，真主已经为他们的财产规定了天课，要从他们中的富人那里征收，交给他们中的穷人。如果他们服从你这样做，你就要小心，不要取他们珍贵的财产……"这段圣训表明，天课由国家从富人那里征收，并分给穷人。哈菲兹·伊本·哈哲尔说："这段圣训证明，国家是征收并分配天课的主体。拒不缴纳者将被强制缴纳。"沙尔卡尼在其《嘎尔·奥塔尔》中也引用了伊本·哈哲尔的这段话。此外，还有几段圣训指示征收天课的工作人员，他们被称为"阿尔-苏阿特"或"阿尔-穆萨迪基恩"。这些圣训大多记载于第四部分第二章。另外还有许多圣训告诫纳税人应当如何对待征收人员。

As for Sunnah, there are sayings that confirm that administering zakah is one of the responsibilities of the Islamic state. Al Bukhari, Muslim and others report from Ibn 'Abbas that the Prophet told Mu'adh when he sent him to Yemen, "Inform them that God obligates sadaqah on their wealth, to be taken from the rich among them and rendered to the poor among them. If they obey you in that, carefully avoid their dear wealth . . . " This saying indicates that zakah is taken from the rich and rendered to the poor by the state. Al Hafiz Ibn Hajar says, "This saying is evidence that the state is the authority that takes zakah and distributes it. Those who refuse to pay are forced to do so."3 Al Shawkani quotes the same from Ibn Hajar in his Nail al Awtar.4 Additionally, there are several sayings which instruct workers on zakah, who were called al su'at or al musaddiqin. Most of these sayings are mentioned in chapter two of part four. There are also many sayings that advise payers on their conduct towards the collectors.

除了《古兰经》和《圣训》之外,关于伊斯兰国家负责天课的征收与分配这一论断,还有先知(愿主福安之)及其之后的贤明哈里发的实际做法为证。伊本·哈哲尔在《Talkhis》中指出,真主的使者(愿主福安之)及其继任者派遣天课征收员一事广为人知。布哈里和穆斯林从艾卜·胡莱赖者处传述,先知(愿主福安之)派欧麦尔担任天课征收员。他们又从艾卜·胡迈德处传述:"先知(愿主福安之)雇用了来自阿兹德部落、名叫伊本·鲁特比叶的人担任天课征收员。"他们还传述,欧麦尔雇用伊本·赛迪担任此职。艾卜·达乌德传述,先知(愿主福安之)…… Note: 先知 is followed by (愿主福安之) per the honorific rule; the ﷺ symbol was not used since the original writes "(p)" and the prophet's ﷺ symbol is required only in the Chinese text where the Prophet is mentioned; here I have written the honorific in words as the rules require for abbreviated forms.

In addition to Qur'an and Sunnah, the assertion that the Islamic state is responsible for collection and distribution of zakah is supported by the actual practice of the Prophet (p) and the Wise Successors after him. Ibn Hajar in al Talkhis notes that the fact that the Messenger of God (p) and his Successors sent zakah collectors is quite famous. Al Bukhari and Muslim report from Abu Hurairah that the Prophet (p) sent 'Umar as a collector of zakah. They report from Abu Humaid that the "Prophet (p) employed a man from the tribe of al Azd named Ibn al Lutbiyah as zakah collector." They also report that 'Umar employed Ibn al Sa'di for that job." Abu Daud reports that the Prophet (p)

他任命伊本·麦斯欧德为天课征收员。艾哈迈德记载，先知派阿布·贾赫姆·本·胡达伊法和欧特巴·本·阿米尔担任天课征收员；又从古尔拉·本·达姆斯传述说："先知派达哈克·本·盖斯担任天课征收员。"哈基姆在他的《动员录》中记载，先知派盖斯·本·萨德和欧拜德·本·萨米特担任天课征收员，并派瓦利德·本·欧格巴向穆斯塔利格部落征收天课。

employed Ibn Mas'ud as zakah collector. Ahmad reports that the Prophet sent Aba Jahm bin Hudhaifah and 'Utbah bin 'Amir as zakah collectors, and from Qurrah bin Da'mus that "the Prophet sent al Dahhak bin Qaid as zakah collector." Al Hakim reports in his al Mustadrdk that the Prophet sent Qais bin Sa'd and 'Ubadah bin al Samit as zakah collectors , and al Walid bin 'Uqbah as collector of zakah from the tribe of bani al Mustaliq.

根据拜哈基（Al Baihaqi）引述沙菲仪（al Shafi'i）的记载，艾布·伯克尔（Abu Bakr）和欧麦尔（'Umar）曾派遣天课征收员。在沙菲仪引述易卜拉欣·本·萨德（Ibrahim bin Sa'd）转述祖赫里（al Zuhri）的另一版本中，还补充道：他们并不是每年都推迟征收天课。

Al Baihaqi reports From al Shfii'i that Abu Bakr and 'Umar used to send zakah collectors. In a version reported by al Shafi'i from Ibrahim bin Sa'd from al Zuhri, it is added that they did not delay its collection every year.

Al-Shafi'i, in his former opinion, narrates that in the year of famine, 'Umar postponed zakah, then sent collectors to take twice as much in the following year. Ibn Sa'd reports in al-Tabaqat that the Prophet ﷺ sent collectors to Arab tribes on the crescent of al-Muharram in the year 9 H. This saying is also cited by al-Waqidi in his Maghazi.5 Ibn Sa'd names the zakah collectors and the tribes to whom they were sent. The Prophet ﷺ, he says, sent 'Uyainah bin Hisn to Bani Tamim to collect and distribute zakah, Buraidah bin al-Hasib to Aslam and Ghifar, 'Abbas bin Bishr al-Ashhali to Sulaim and Muzainah, Rafi' bin Makith to Juhainah, 'Amr bin al-'As to Fazarah, al-Dahhak bin Sufyan al-Kilabi to Bani Kilab, Busr bin Sufyan al-Ka'bi to Bani Ka'b, Ibn al-Lutbiyah to Bani Dhubian, and a man from Sa'd Hudhaim to his tribe. Ibn Sa'd adds, "The Messenger of God ﷺ told his collectors to take only from the surplus and to avoid the top-notch assets of the payers." Chinese (Simplified): 据阿尔·沙斐仪在其早先的观点中记载，在饥荒之年，欧麦尔推迟了天课的征收，随后在次年派征收员来，要求征收两倍的数量。伊本·赛阿德在《传记大全》（al-Tabaqat）中报道，先知ﷺ于公元九年穆哈兰月初新月之时，向阿拉伯各部落派遣了征收员。这一说法也被瓦基迪在其《圣战史》（Maghazi）中引述。5 伊本·赛阿德列举了天课征收员的名字以及他们所被派往的部落。他说，先知ﷺ派遣乌耶奈·本·希斯尼前往塔米姆部落征收并分配天课，派布赖达·本·哈西卜前往艾斯拉姆和基法尔部落，派阿巴斯·本·比什尔·阿什哈里前往苏莱姆和穆扎伊奈部落，派拉菲尔·本·马基特前往朱海奈部落，派阿慕尔·本·阿绥前往法扎拉部落，派达哈克·本·苏fyan·基拉比前往基拉卜部落，派布斯尔·本·苏fyan·凯尔比前往凯卜部落，派伊本·路特比叶前往祖拜安部落，并派一位来自萨阿德·胡宰姆的男子前往其本族。伊本·赛阿德补充道："安拉的使者ﷺ吩咐他的征收员只从多余的财产中征收，并避免拿走纳税人最好的财产。"6

Al Shafi'i, in his former opinion, narrates that in the year of famine, 'Umar postponed zakah, then sent collectors to take twice as much in following year. Ibn Sa'd reports in al Tabaqat that the Prophet (p) sent collectors to Arab tribes on the crescent of al Muharram year 9 H. This saying is also cite by al Waqidi in his Maghazi.5 Ibn Sa'd names zakah collectors and tribes to whom they were sent. The Prophet, he says, sent 'Uyainah bin Hisn to bani Tamim to collect and distribute zakah, Buraidah bin al Hasib to Aslam and Ghifar, 'Abbas bin Bishr al Ashhali to Sulaim and Muzainah, Rafi' bin Makith to Juhainah, 'Amr bin al 'As to Fazarah, al Dahhak bin Sufyan al Kilabi to bani Kilab, Busr bin Sufyan al Ka'bi to bani Ka'b, Ibn al Lutbiyah to bani Dhubian, and a man from Sa'd Hudhaim to his tribe. Ibn Sa'd adds, "The Messenger of God (p) told his collectors to take only from the surplus and to avoid the top-notch assets of the payers."6

伊本·伊斯哈格还提到，先知（愿主赐福他并使他平安）派遣了其他收税人前往阿拉伯半岛的各个部落和地区。例如，他派阿勒·穆哈吉尔·本·阿比·乌马耶前往萨那，派泽德·本·拉比德前往哈德拉毛，派阿迪·本·哈提姆前往泰伊部落和阿萨德部落，派阿拉·本·哈德拉米前往巴林，派阿里前往奈季兰。⁷ 卡坦尼在《行政制度》中引用伊本·哈兹姆在《编纂的传记》中的话说："祖拜尔是真主的使者（愿主赐福他并使他平安）任命的天课征收官；祖拜尔不在时，杰赫姆·本·萨勒特和胡宰法·本·叶麦尼便代他履行职责。"⁸ 卡坦尼还引用伊本·哈哲尔在《伊嗉巴》中所列举的、先知委派从事此项工作的圣门弟子。其中包括：阿尔古姆·本·阿比·阿尔古姆、胡宰法·本·叶麦尼、卡非耶·本·萨卜·阿斯迪、卡赫勒·本·马立克·胡宰利、哈立德·本·巴尔萨、阿布·杰赫姆·本·胡宰法、哈立德·本·赛义德·本·阿斯、胡宰麦·本·阿西姆·欧克利等。⁹ 由此可见，先知（愿主赐福他并使他平安）几乎在整个阿拉伯半岛都设立了天课征收官。他（愿主赐福他并使他平安）为他们提供建议和指示，教导他们如何对待纳课人，如何征收应缴的数额。他还嘱咐他们避免征收纳课人最上等的财产；当他们返回时，他有时还会要求他们详细汇报所做的工作。10

Ibn Ishaq names yet other collectors the Prophet (p) sent to various tribes and provinces of the Arabian peninsula. For example, he sent al Muhajir bin Abi Umayyah to San'a', zaid bin Labid to Hadramawt, 'Adi bin Hatim to Tai' and bani Asad, al 'Ala' bin Hadrami to al Bahrain and Ali to Najran.7 In al Taratib al Idariyah, al Kattani quotes Ibn Hazm in Jawami' al Siyar as saying "al Zubair was the zakah clerk appointed by the Messenger of God (p); in al Zubair's absence, Jahm bin al Salt and Hudhaifah bin al Yaman used to substitute for him."8 Al Kattani also quotes Ibn Hajar in al Isabah as naming Companions employed for this job by the Prophet. These include al Arqam bin Abi al Arqam, Hudhaifah bin al Yaman, Kafiyah bin Sab' al Asdi, Kahl bin Malik al Hudhali, Khalid bin al Barsa', Abu Jahm bin Hudhaifah, Khalid bin Sa'id bin al 'As, Khuzaimah bin 'Asim al 'Ukali, etc..9 Thus it is obvious that the Prophet (p) covered practically all Arabia with zakah officers. He (p) provided them with advice and instructions on how to treat payers of zakah and collect the right amount. He also instructed them to avoid the top-notch wealth of payers, and when they came back, he sometimes used to ask them for a full account of what they did.10

学者们一致认为："国家必须委派征收天课的人员，因为先知ﷺ及其之后的继承者们都曾派遣征收人员；而且总有一些拥有财产的人不知道如何正确缴纳应尽的天课，也总有一些人因为贪婪而不愿缴纳。"11

Scholars agree that "The state must appoint collectors of zakah because the Prophet (p) and the Successors after him sent collectors, and because there are always people who own assets but do not know how to pay their due zakah, and people who dislike such payment out of greed."11

应当从事应纳天课财产的人,要协助征收人员,不得隐瞒任何一部分财产。哲列尔·本·阿卜杜拉说:"一群阿拉伯游牧人来到安拉的使者(愿主福安之)那里,说:'一些天课征收人对我们不公。'安拉的使者(愿主福安之)说:'你们必须让你们的征收人满意。'"[12] 贾比尔·本·阿提克传述,先知(愿主福安之)说:"你们可能不喜欢的人[征收人]将会来到你们那里。他们来时,你们应当欢迎他们,并让他们做他们想做的事。如果他们秉公行事,好处归于他们自己的灵魂;如果他们行不义,惩罚也归于他们自己的灵魂。你们要完成天课,就必须让他们满意,这样他们才会为你们祈祷。"[13] 阿努斯传述,"有人问安拉的使者(愿主福安之):'如果我把天课交给您所派遣的人,在安拉和祂的使者面前,我算是履行了义务吗?'先知回答:'是的,如果你把天课交给我的使者,在安拉和祂的使者面前,你就解除了那项义务。你将获得它的回报;如果之后有人篡改,罪责就归于篡改者。'"14

Owners of zakatable assets are advised to help collectors and not hide any part of their wealth. Jarir bin 'Abd Allah says, "A group of nomadic Arab came to the Messenger of God (p) and said 'Some zakah collectors did us an injustice.' The Messenger of God (p) said, 'you must please your collectors'"12 and Jabir bin 'Atik narrates that the Prophet (p) said, "People that you may not like [collectors] shall come to you. When they come, you should welcome them and let them do what they want. If they do justice, the result will be on their own souls, but if they do injustice, the punishment will also be on their own souls. It is necessary for completing your zakah that you please them, so they will pray for you."13 Anas narrates that "a man asked the Messenger of God (p), If I give zakah to the person you send, would I be fulfilling it as far as God and His Messenger are concerned?' The Prophet answered, 'Yes, if you give it to my messenger, you are freed from that obligation as far as God and His Messenger are concerned. You deserve its reward, and if it is tampered with later, the sin is on whoever changes it."14

Sahl bin Abi Saleh 传述说，他的父亲说："我积累了达到天课标准的财产。我问了 Sa'd bin Abi Waqqas、Ibn 'Umar、Abu Hurairah 和 Abu Sa'id al Khudri，我应当自己分发天课，还是把它交给政府。他们都命令我把它交给政府，他们之中没有人持不同意见。"另一个版本则是："我说，你们难道没有看到这个政府在做什么吗？"那时是倭马亚王朝时期。"我还应当把我的天课交给他们吗？"他们都回答说："是的，你必须交。"此段由 Sa'id bin Mansur 在他的《Musnad》中记载。15

Sahl bin Abi Saleh narrates that his father said "I accumulated a zakatable amount of wealth. I asked Sa'd bin Abi Waqqas, Ibn 'Umar, Abu Hurairah, and Abu Sa'id al Khudri whether I should distribute zakah myself or give it to the government. They all ordered me to pay it to the government non of them disagreed." Another version reads, "I said, don't you see what this government does? 'It was at the time of the Umayyads. Should I still give it my zakah? They all answered 'yes, you must.'" This is reported by Sa'id bin Mansur in his Musnad.15

Ibn 'Umar 说:"你们要把天课交给管理你们事务的人。如果他行得正,回报归他自己的灵魂;如果他作恶,罪过也归他自己。"Qaz'ah 转述自 Ibn 'Umar:"即使他们饮酒,也要把你们的天课交给他们。"al Nawawi 说:"这两段话都由 al Baihaqi 通过可靠或良好的传述链记载。"16 al Mughirah bin Shu'bah 曾问他在 al Taif 管理财产的一名奴隶:"你如何处理我财产中的天课?"管理者答道:"我把其中一部分分发出去,另一部分交给政府。"Shu'bah 问:"你为什么这样做?"他回答:"他们用我们交给他们的钱买地、娶妻。"Shu'bah 说:"把它交给政府吧,因为真主的使者ﷺ确实命令我们把天课交给他们。"这段记载由 al Baihaqi 收录于他的《al Sunan al Kabir》。17

Ibn 'Umar says, "Pay your sadaqat to whoever runs your affairs. If he does right, it is his soul that will be rewarded, and if he does evil, it is on himself." Qaz'ah reports from Ibn 'Umar." Give them [the rulers] your zakah even if they drink wine. "Al Nawawi says "these two statements are reported by al Baihaqi via correct or good chains."16 Al Mughirah bin Shu'bah once asked a slave of his, who was managing his assets in al Taif "what do you do with the zakah on my wealth?" The manager said, "I distribute part of it and I pay part to the government." Shu'bah said, "Why do you do that?" He answered, "They buy land and marry women with what we give them." Shu'bah said, "Give it to the Government, for the Messenger of God (p) indeed ordains us to give it to them." Reported by al Baihaqi in his al Sunan al Kabir.17

上述经文、圣训以及圣门弟子的言论表明，原则上天课应由伊斯兰政府负责征收与分配。这是伊斯兰国家以及公共天课机构的一项重要职责。

The above mentioned verses, sayings and opinions of Companions indicate that in principle, zakah must be administered by the Islamic government. It is an important responsibility of the Islamic state and the public zakah organization.

可以有人问：如果宗教的目的在于唤醒人的良知、以真理启迪人心，并借着对真主的爱或对其惩罚的畏惧，促使人们以理想的方式行事，那么伊斯兰为何要干预社会的组织，而不把这件事留给政治当局？我们的回答是：这或许适用于伊斯兰以外的其他宗教，但伊斯兰既是信仰，也是制度；既是道德准则与法律，也是指引之书，又是一个有组织的国家。

One may ask, if the purpose of religions is to awaken human conscience, enlighten people with truth, and induce them to behave ideally by the drives of love of God or fear of His punishment, why should Islam interfere with the organization of society instead of leaving this to political authorities? Our answer is that this may be relevant to religions other than Islam, but Islam is both creed and system, moral values and laws, a guiding book and an organized state.

从这一宗教的观点来看，人不能被分割成两个部门：一部分属于宗教，另一部分属于世俗生活；生活本身也不能被划分为效忠凯撒与另行效忠真主两部分。生活是一个整体；人是一个整体；整个宇宙也是一个整体，全都顺服于独一、全能的真主。伊斯兰带来了全面而普遍的指引，既赋予个人自由与尊严，也为社会带来福祉与幸福。在这一统一的框架之内，天课制度得以确立，并将征收与分配的职责交由国家负责。伊斯兰在信士心中培养缴纳天课的意愿，同时将天课的征收与分配托付给国家，其重要原因如下：

From the point of view of this religion, human beings cannot be dissected into departments, one for religion and the other for worldly life, nor can life itself be partitioned into allegiance to Caesar and separate allegiance to God. Life is one unit; so is the human being; so is the whole universe, all submitting to God, the One and Mighty. Islam brings forth comprehensive and universal guidance which gives liberty and dignity to the individual as well as betterment and happiness to society. Within this unified framework, the system of zakah is enacted assigning the collection and distribution to the state. Islam implants the desire to pay zakah in the hearts of believers while entrusting the state with zakah collection and distribution, for the following important reasons:

首先，有些人的良心可能并不敏锐，不足以促使他们履行这一义务。在这种情况下，如果把天课的缴纳完全交由个人自觉，穷人的权利就会因此丧失。

Firstly, some individuals may not have vivd consciences that force them to fulfill this obligation. In such cases, the right of the poor would be lost if zakah payment were left to individuals.

其次，当贫穷的人从政府那里获得他们的权利，而不是直接从富人手中获得时，他们的尊严得以保全，也不会在付出者面前受到羞辱。

Secondly, when poor persons receive their right from the government and not directly from the rich, their dignity is preserved and there is no possibility of their humiliation in front of the payer.

第三，如果将天课的分配交由个人自行处理，结果必然会参差不齐，因为每个人对分配规则的理解总是各不相同。

如果天课由国家管理，那么它必须独立运作，因为真主在《古兰经》中规定了天课的分配方式。因此，天课应当设有独立的金库和行政机构，并由伊斯兰国家进行监督。关于天课分配的经文，通过将一份天课分配给天课征收人，隐含地表明了这种独立性。伊斯兰统治时期，穆斯林的历史惯例是在国家内设立若干分金库。哈乃斐学派明确指出并描述了四个分金库。

If zakah is handled by the state, it must be run independently since God determines its distribution in the Qur'an. Thus, zakah should have a separate treasury and administrative body supervised by the Islamic state. The verse on zakah distribution refers implicitly to this autonomy by assigning a share to the workers on zakah. The historical practice of Muslims during the reign of Islam was to establish several sub-treasuries in the state. Four sub-treasuries are clearly identified and described by Hanafites:

1. 天课（Zakah）。

1. Zakah.

2. 吉兹亚（Jizyah）与哈拉吉（Kharaj）

2. Jiziah and Kharaj.

3. 战利品与“里卡兹”（按哈乃斐学派的观点，里卡兹不属于天课）。

3. War booty and rikaz (rikaz is not zakah, according to Hanafites).

4. 失物与拾得物。19

4. Lost and found assets.19

学者通常将应纳天课的财产分为两类。显性财产是指可见的、易于被业主以外的人计算的财产，包括农作物和牲畜。隐性财产是指业主容易隐藏的财产，包括货币和商业资产。

Jurists usually divide zakatable assets into two groups. Apparent assets are those that are visible and can easily be counted by people other than the owner. They include agricultural crops and livestock. Non-apparent assets are those that can easily be hidden away by the owner. They include money and business assets.

至于显性财产，几乎所有法学家一致认为，其天课的征收与分配必须由国家负责，不应交由个人处理。尤其是因为有许多传述表明，先知ﷺ曾派遣征收官员去征收这些财产的天课。显然，国家负有执行这项征收的责任，如有必要，还须与拒不缴纳天课的人作战，正如艾布·伯克尔在先知ﷺ去世后所做的那样。20

As for apparent assets, jurists agree almost unanimously that the collection and distribution of their zakah must be undertaken by the state. Their zakah should not be left to individuals, especially since we have many reports that the Prophet (p) sent his collectors to take zakah on these assets. It is obvious that the state is responsible for enforcing this collection and must fight, if necessary, those who refuse to pay this zakah, as Abu Bakr did after the death of the Prophet.20

关于非显见的资产，学者们一致认为国家有权征收并分配其天课。然而，法学家们对于是否强制将其天课交给政府，存在几种不同的观点。

As for non-apparent assets, it is agreed that the state has the right to collect and distribute their zakah. However, jurists have several opinions about enforcing its payment to the government.

哈纳菲学派认为，对隐性财产征收的天课应当交由财产所有者自行分配。他们补充说，尽管原则上国家有权管理这类天课，但自奥斯曼时期起，这项职责已交由财富所有者承担。这一安排并不取消国家监督隐性财产天课缴纳的权力。如果国家得知某些地区的财富所有者没有缴纳其隐性财产的天课，可由公法执行机关强制其缴纳。[21][22] 若贸易资产在不同地点之间运输，国家可以征收其天课；但若贸易资产未经运输，则与其他隐性财产一样处理。23

Hanafites argue that zakah on non-apparent assets should be left to the owners to distribute. They add that although in principle, the state has the right to administer this kind of zakah,21 since the time of 'Uthman this task has been assigned to owners of wealth. This assignment does not eliminate the stats's authority to supervise payment of zakah on non-apparent assets. If the state is informed that owners of wealth in certains areas do not pay zakah on their non-apparent assets, its payment can be enforced by the public law inforcement authority.22 Zakah on trade assets may be collected by the state if they are being transported from one place to another, but if trade assets are not transported, they are treated like other non-apparent assets.23

马立克学派认为，天课必须交给公正的政府，无论财产是显露的还是隐藏的，都不作区分。24 如果政府只在天课的征收和分配方面公正，而在其他事务上不公正，一些马立克学派学者认为，所有天课仍须交给政府。持此观点的包括阿尔·达尔迪尔，见于他的《大注释》（al Sharh al Kabir）。阿尔·杜苏其在其注释中不同意此说。阿尔·古尔泰卜说："如果政府在天课的征收和分配方面公正，那么纳课人不得擅自分配货币形式的天课，尽管也有人说，货币形式天课的分配是纳课人的责任。"伊本·马贾沙旺补充道："纳课人向贫困者和需要者分配天课或可接受，但不应允许个人分配给其他类别的应受者。"

Malikites argue that zakah must be given to a just government without differentiation between apparent and non-apparent assets.24 If the state is just only in the matter of zakah collection and distribution and is unjust in other affairs, some Mailikites argue that all zakah must still be paid to the state. These include al Dardir, as stated in his al Sharh al Kabir. Al Dusuqi in his commentary does not agree. Al Qurtubi says, "If the government is just with regard to zakah collection and distribution, owners are not justified in distributing zakah on money independently, although some say the distribution of zakah on money is the responsibility of the owners. Ibn al Majashawn adds, "Distribution to the poor and needy by zakah payers may be acceptable, but individuals should not be allowed to distribute on the other categories of deservants.

在我选定其中一种观点之前，应当指出，几乎所有法学家在两点上都有共识。第一，伊斯兰国家有权对一切财产征收并分配天课，无论是显性财产还是隐性财产。如果存在人们不愿自行缴纳天课的怀疑，这一权利就更加突出。有些法学家甚至认为，关于国家作用的一切分歧，都只涉及政府不负责管理天课的情形；而当政府负责管理时，这些法学家声称，将天课交给国家是有公议（ijma'）支持的义务。即便是持不同意见者，也接受这样一项原则：一旦天课由国家征收，天课就必须交给国家，因为这是一个有争议的问题，而任何有争议的问题都可以通过政治决定来解决，正如法律纠纷由法院判决来裁定一样。第二点共识是，如果国家怠于征收天课，财产所有者必须自行分配其天课。这是基于天课是一种崇拜行为，也是每个人都必须履行的宗教义务；甚至到了这样的程度：如果某个政府胆敢免除人们缴纳天课的义务，穆斯林就必须独立地自行分配其天课。

Before I select one of these opinions, I should mention that almost all jurists agree on two points. Firstly the Islamic state has the right to collect and distribute zakah on any and all assets, apparent and non-apparent. This right is emphasized if there exists suspicion that people are not so eager to pay their zakah by themselves. Some jurists even state that all differences with regard to the role of the state arise about the case in which the government does not administer zakah, but when it does, those jurists claim there is ijma' on the obligation of giving zakah to the state.32 Even those who disagree, accept the principle that once zakah collection is carried out by the state, zakah must be given to the state, because it is a disputed issue and any disputed issue can be settled by a political decision like legal disputes that are decided by court judgements.33 The second point of agreement is, if the state neglects zakah collection, owners of assets must distribute their own zakah. This is based on the fact that zakah is a form of worship and a religious obligation that must be fulfilled by each individual, to the extent that if a government dares to exempt people from paying zakah, Muslims must distribute their own zakah independently.

一旦理解了这两个一致同意的要点，我们便可以探讨关于伊斯兰政府是否有权收取隐性财产天课的分歧。根据我对天课征收和伊斯兰国家权力相关文献的考察，我认为这些文献并未区分显性财产与隐性财产。文献中所述，伊斯兰国家须负责天课的征收与分配，并无例外。这一理解得到以下几点支持：

Once these two points of unanimous agreement are understood, we can look at differences about whether the government has the authority to collect zakah on non-apparent wealth. It seems to me from examining texts on zakah collection and the authority of the Islamic state, that texts make no distinction between apparent and non-apparent wealth. It is stated that the Islamic state is required to administer both zakah collection and distribution, without any exceptions. This understanding is supported by the following points:

A. 拉齐（Al Razi）在解释经文“天课只归于穷人……”时说：“这节经文表明，政府及其代表是负责征收和分配天课的权威机构，尤其是因为真主为天课工作人员分配了一份。这意味着需要有工作人员来履行这一义务。工作人员由伊斯兰政府任命。因此，政府就是征收天课的权威机构。”

A. Al Razi in explaining the verse "Sadaqat are only to the poor . . . " says," This verse indicates that the government and its representatives are the authority responsible for collecting and distributing zakah, especially since God assigns a share to zakah workers. This means workers are needed to fulfill this obligation. Workers are appointed by the Islamic government. Thus, the government is the authority that collects zakah.

一些学者根据先知的实际做法，将显性财富与隐性财富加以区分。他们认为，我们所得到的证据并不充分或普遍，无法表明使者ﷺ像对待显性财富那样，派遣工作人员去征收和分配货币及商业资产的天课。因此，一些权威学者主张，对于隐性财富应缴纳的天课，既可以交给政府，也可以由纳税人直接分配，只要做到公正，且不在受施者之间有所歧视。阿布·欧拜德说："据我所知，这是希贾兹和伊拉克逊尼派学者的观点。就黄金、白银和商业资产而言，穆斯林被信任去履行这一义务；而牲畜、谷物和果实的天课，则只能由伊斯兰政府征收。财主不得将应缴的天课隐瞒于伊斯兰政府。如果财主自行分配，则不算履行了义务，天课仍须再交给国家。我们从圣训和圣门弟子的传述中得到的依据支持这一区分。我们看到，艾布·伯克尔为征收牲畜的天课而与叛教者作战，但他并未因黄金和白银的天课而这样做。"阿布·欧拜德接着引用了若干传述来支持这一立场，但仔细考察他所引的言论，我们会发现，它们都谈及特殊情况，例如政府及其天课机构的腐败，而非正常情形。这一点很明显，因为这类观点是在政治动荡和导致奥斯曼被杀的阴谋之后才出现的。阿布·欧拜德通过自己的传述链记载，伊本·西林说："天课曾被交给先知ﷺ……"

A few scholars distinguish between apparent and non-apparent wealth on the grounds of the actual practice of the Prophet. They argue that no overwhelming or widespread evidence reaches us which shows that the Messenger (p) sent workers to collect and distribute zakah on money and business assets, as he did with respect to apparent wealth. Consequently, some leading scholars argue it is permissible either to give the zakah due on non-apparent wealth to the government or distribute it directly, provided that this is done with righteousness and without discrimination between recipients. Abu 'Ubaid says, "This is, I believe, the view of Sunnite scholars in both Hijaz and Iraq. As far as gold, silver, and trade assets are concerned, Muslims are trusted to fulfill this obligation, while zakah on livestock, grain, and fruits must only be administered by the Islamic government. Owners must not hide due zakah away from the Islamic government. If owners distribute the latter on their own, that does not satisfy the requirement, and zakah must again be given to the state. The texts we have from Sunnah and the Companions warrant this distinction. We see that Abu Bakr fought the apostates in order to collect zakah due on livestock. He did not do that for zakah due on gold, and silver."41 Abu 'Ubaid goes on to give a reports in support of this position, but upon close examination of his quoted statements, we find them all speak about exceptional circumstances, such as corruption in government and its zakah agency and not normal situations. This is obvious from the fact that such opinions come about only after political unrest and conspiracies that led to the killing of 'Uthman. Abu 'Ubaid reports, via his own chain, that Ibn Sirin says "The sadaqah was paid to the Prophet (p)

或其代理人,然后是艾卜·伯克尔或其代理人,再然后是欧麦尔或其代理人,最后是奥斯曼或其代理人。奥斯曼遇害之后,人们产生了分歧。有些人仍将天课交给国家,如伊本·欧麦尔;也有些人开始直接自行分配。"42 关于伊本·欧麦尔,这一点广为人知。他说:"只要他们(统治者)维持拜功,你们就必须把天课交给他们。"据传他甚至放弃了这一条件,说:"即使他们用来为自己的餐桌买狗肉,也要交给他们。"在回答另一个人时,他说:"即使他们用来为自己买衣服和香水,也要交给他们。"但我们也有一些传述表明,伊本·欧麦尔后来收回了这一最后的看法,说:"把天课放在它应当放的地方。"43 他的一位朋友问他:"既然这些统治者不把天课放在应当放的地方,你对天课有何看法?"伊本·欧麦尔说:"把它交给他们。"那人说:"如果他们推迟拜功,你还会与他们一同拜吗?"他回答:"不会。"那人说:"天课不就像拜功一样吗?"伊本·欧麦尔说:"他们使我们困惑;愿真主使他们困惑。"44 这被视为对那人观点的认可。

or his commissioners, then to Abu Bakr or his commissioners, then to 'Umar or his commissioners, then to 'Uthman or his commissioners. When 'Uthman was killed, people differed. Some continued to give zakah to the state, like Ibn 'Umar, and some started distributing it directly."42 This is well-known about Ibn 'Umar, who says 'As long as they [the rulers] establish prayer, you must give zakah to them." It is even reported that he dropped this condition, saying "Give it to them even if they use it to buy dog meat for their own dishes." In answer to another person he said, "Pay it to them even if they use it to buy clothes and perfume for themselves." But we have certain narrations to the effect that Ibn 'Umar withdrew this last opinion saying, "Put it [zakah] where it must properly be put."43 A friend of his asked him, "What do you say about zakah since these rulers do not put it where it belongs?" Ibn 'Umar said, "Pay it to them." The man said, "If they delayed prayer, would you still pray with them?" He answered, "No." The man said, "Is not zakah like prayer? Ibn 'Umar said, "They confuse us; may God confuse them."44 This is seen as acceptance of the man's point of view.

这个问题由哈拉夫、哈桑和艾布·祖赫拉教授在1952年大马士革的一次关于天课的讲座中讨论。他们说："政府必须承担起对所有财产（包括显见和隐匿的财产）征收天课的责任，原因有二。第一，如今许多人已经放弃了对其全部财产履行这一义务。他们没有履行奥斯曼及其后学者所授予的代理条款，法学家们指出，如果人们不履行对其隐匿财产所应缴天课的分配义务，国家可以重新接管这一义务；如果人们普遍不交纳天课，国家必须强制他们交纳。"

This matter is discussed by the Professors Khallaf, al Hasan, and Abu Zahrah in their lecture on zakah in Damascus 1952. They say, It is imperative that the government take responsibility for collecting zakah on all wealth, apparent and non-apparent, for two reasons. Firstly, many people now abandoned this obligation on all their wealth. They do not fulfill the terms of agency given by Uthman and scholars after him, and jurists state that if people do not fulfill the obligation of distributing zakah due on their non-apparent wealth, the state may take charge of this obligation again, and that if people do not in general pay their zakah, the state must force them to do so.

其次,如今大多数过去不易察觉的财产已变得显而易见,尤其是商品库存和货币资产,因为商人通常会为其生意保存账目记录。计算所得税和利润税所适用的规则,同样应当用于计算真主为贫困者和穷困者所规定的天课。货币和货币资产大多存放于银行,要在年终知道其余额是一件容易的事。我们知道,法学家们一致认为,如果隐藏的财产变得显而易见,其天课的征收责任便归于国家。阿舒尔(al Ashirin)这一机构在奥斯曼时期及其之后依然存在,也支持这一观点,因为阿舒尔过去常常对从一地运往另一地的商品征收天课。因此,能够查访和统计隐藏财产,显然意味着它们应当被视同显现的财产来对待。50

Secondly, most formerly non apparent items of wealth have become apparent today, especially trade inventory and monetary assets, since merchants usually keep accounting records for their businesses. The same rules that apply to calculating taxes on income and profit must be used with regard to zakah obligated by God for poor and deprived. Money and monetary assets are mostly deposited in banks, and knowing their balances at the end of the year is an easy matter. We know that jurists agree that if non-apparent items of wealth become apparent, responsibility for the collection of their zakah reverts to the state. The fact that the institution of al Ashirin remained during and after Uthman's period supports this point, since al Ashirin used to collect zakah on merchandise being transported from one place to another. Thus, the ability to reach and count non-apparent items, obviously means they should be treated like apparent items.50

必须指出，每个伊斯兰国家都应当设立机构来征收和分配天课，不过我主张留出应缴天课的一部分（四分之一或三分之一），由个人分配给他们亲自认识的应得者，尤其是亲属和邻居。这可以类比先知ﷺ的做法：在预估收成的天课时，他留下了一部分庄稼不计入计算。

It must be noted that each Islamic state is called upon to establish an organization for collecting and distributing zakah, although I prefer that a fraction of the due zakah (one-fourth or one-third) be left for individuals to distribute to deservants whom they personally know, especially their kindred and neighbors. This is by analogy to the Prophet's practice of leaving part of the harvest uncounted during pre-estimation of zakah due on it.

毫无疑问,将天课(zakah)的征收与分配责任交给国家,适用于那些以伊斯兰为其意识形态、以伊斯兰法律为宪法基础、并以伊斯兰的社会、经济、文化和政治准则作为社会结构基础的政府,即使此类政府在细枝末节上可能略有偏差。拒绝以伊斯兰作为国家基本意识形态的政府,则不得征收天课,因为不能将其正确履行天课的责任托付给它们。

授权国家惩罚不履行天课义务的人，并以强制手段征收应缴的数额，这本身就表明国家在天课征收中具有至关重要的作用。

Authorizing the state to penalize those who do not fulfill the obligation of zakah and to take the due amount by force is itself an assertion of the state's vital role in zakah collection.

哈乃斐学派认为,天课官员只有在对方以宣誓方式确认的情况下,才可接受纳税人的陈述。纳税人可以声称已将天课交给另一位官员,或者自己负有债务,或者存在其他减少或免除天课的因素。哈乃斐学派还补充说,即使过了数年才发现关于天课缴纳的宣誓陈述无效或不实,仍须征收应缴的天课。天课官员不得接受任何关于显性财产的天课已由本人直接缴纳的说法。51

Hanafites believe that zakah officers my only accept payers' disclosures if ascertained under oath. A payer may claim payment is made to another officer, being in debt, or any other factor that reduces or eliminates zakah payment. Hanafites add that if it is discovered, even years later, that a statement made under oath about the payment of zakah is invalid or false, the due zakah must be collected. Zakah officers must not accept any claim that zakah on apparent wealth was paid directly by the individual.51

然而，官员可以接受一份宣誓陈述，即非显性财产的天课已由纳税人本人分配给了应得者。52

However, the officer my accept a statement made under oath that zakah on non-apparent items was already distributed to deservants by the payer himself.52

马立克学派主张，若有人拒绝缴纳天课，只要已知该纳课者是富有的，无论他所拥有的是显性财产还是隐性财产，天课都应当以武力强制征收。对于某些拒不缴纳天课的情形，可以以监禁作为惩罚。也有人说，伊斯兰政府可以更进一步，宣布那些拒不缴纳天课的人为叛乱者，并与之作战，直至收取应缴的天课。53

Malikites assert that in case of refusal to pay, zakah must be collected by force, as long as it is known that the payer is wealthy, whether he or she owns apparent items or non-apparent items. Imprisonment may be the penalty for certain cases of denial of zakah payment. It is said that the Islamic government may go as far as to declare those who refuse to pay zakah rebels and fight them until the due zakah is collected.53

沙斐仪派主张，凡拒绝缴纳天课者，必须被迫缴纳，并应施以惩罚。然而，若此种拒绝是出于否认天课义务本身，则被视为叛教，其刑罚为死刑。沙斐仪在其早期的观点中断言，拒绝缴纳天课的惩罚是除应缴天课数额之外，另罚其财产的一半。这依据的是巴哈兹·本·哈基姆从其父、从其祖父所传，他们说："先知ﷺ说：'凡拒不缴纳者，我们必将取其天课，并连同其财产的一半一并取走。这是主的义务之一，其中任何部分都不属于穆罕默德ﷺ的家族。'" 但沙斐仪前面提到的观点才是正确的观点。《穆哈兹卜》的作者补充道："政府可以像诚实者艾布·伯克尔讨伐他们那样，对拒不缴纳天课者发动战争。"55

Shafi'ites argue that anyone who refuses to pay zakah must be forced to do so, and a penalty must be imposed. However, if such a refusal is caused by denial of the obligation itself, it is considered apostation and the penalty is death. al Shafi'i, in his older opinion, asserts that the penalty of refusing to pay zakah is a fine of half the person's wealth in addition to the due amount of zakah. This is in accordance with the saying narrated by Bahz bin Hakim from his father from his grandfather from the Messenger of God (p): "And he who refuses to pay, we surely shall take it, along with half his wealth. It is an obligation from among the obligations of our Lord, and none of it belongs to the family of Muhammad."54 But the first mentioned view of Shafi'i is the correct view. The author of al Muhadhdhab adds, "The government may fight those who refuse to pay zakah as Abu Bakr, the Truthful, fought them."55

对于否认天课本身的义务者，学者们一致认为，若其并无借口（例如刚刚皈依伊斯兰教，尚未了解其全部规定），则应视同叛教者对待。同样，学者们也没有分歧：若交纳者拒绝自愿缴纳，天课就必须用武力征收。56

It is agreed upon that those who deny the obligation of zakah itself are treated like apostates, provided they have no excuse, such as being very new to Islam, and therefore not having yet grasped all its requirements. There is no disagreement also that zakah must be collected by force if payers refuse to give it without use of force.56

然而,学者们对于是否要对拒绝缴纳天课的人处以罚款,意见并不一致。以伊斯哈格、艾哈迈德的一则传述、奥扎仪和沙斐仪较早的观点为代表的一些人认为,应当依照前面提到的那段圣训,在收取应缴天课的同时,收取其财产一半的罚款。至于多数学者,包括沙斐仪较晚的观点,则认为只需收取应缴的天课数额。这一观点基于以下三点:

However, scholars do not agree about imposing a fine on those who refuse to pay zakah. Some, including Ishaq a report from Ahmad, al Awza'i, and the older opinion of al Shafi'i, believe a fine of half the payer's wealth must be collected along with the due amount, in accordance with the saying mentioned above. As for the majority, including the later opinion of al Shafi'i, only the due amount of zakah must be collected. This is based on three points:

A. 圣训所说"除了天课之外，财产上别无其他义务"。57

A. The saying "Nothing is obligated on wealth except zakah."57

B. 天课（Zakah）是一种敬拜，不履行一项敬拜，并不构成招致罚款的理由。

B. Zakah is a worship, and not fulfilling a worship is not a reason that incurs fines.

C. 在阿布·伯克尔（Abu Bakr）时期，许多人拒绝缴纳天课（zakah）。尽管阿布·伯克尔与拒绝缴纳者作战，但没有任何关于他或任何同伴（Companions）的记载表明，对那些被迫缴纳天课的人施加过经济罚款。58

C. Many people refused to pay zakah during Abu Bakr's time. Although Abu Bakr fought those who refused to pay, no report is available from him or any of the Companions that a financial fine was imposed on those who were forced to pay zakah.58

关于巴哈兹的这段圣训,贝海基引述沙斐仪的话说:"圣训学者不认为它是可靠的。如果它是可靠的,我就会参照其含义。"贝海基又补充说,布哈里和穆斯林都没有在其传述系统中使用巴哈兹。但有人可以反驳说,这并不足以将一段圣训判为弱,因为布哈里和穆斯林辑录之外还有许多可靠的圣训。有学者主张,巴哈兹的这段圣训已被巴拉·本·阿兹布的一段圣训所废止,该圣训取消了一切罚款。然而这种废止的说法站不住脚,因为它需要知道两段圣训先后的时间顺序,而这种知识是无从获得的。马瓦尔迪认为巴哈兹的这段圣训与"财产上除天课外别无义务"的圣训相矛盾,并得出结论:巴哈兹的圣训并非用于实际的惩罚,而只是为了使人畏惧违反天课义务。纳瓦维补充说,沙斐仪和其他圣训学者都将巴哈兹的这段圣训判为弱。63

As for the saying of Bahz, al Baihaqi quotes al Shafi'i as saying "It is not considered authentic by scholars of hadith. If it were authentic, I would have referred to its implication."59 Al Baihaqi adds that both al Bukhari and Muslim do not use Bahz in their chains of narrators.60 But one may reply that this is not sufficient reason for grading a saying weak, since there are many correct sayings outside the collections of al Bukhari and Muslim. Some scholars claim the saying of Bahz is annulled by a saying from al Bara bin 'Azib that eliminates all financial fines. This annulment cannot be supported, since it requires knowledge of chronological succession of the two sayings and such knowledge is not available.61 Al Mawardi considers Bahz's saying in contradiction to the saying "Nothing is obligated on wealth except zakah", and concludes that the saying from Bahz is not meant for actual punishment but only to create fear of violating the obligation of zakah.62 Al Nawaw'i adds that the saying of Bahz is graded weak by al Shafi'i and other hadith scholars.63

穆斯林学者对于向压迫性政府缴纳天课的问题存在分歧。有人认为无条件允许，也有人认为在任何情况下都禁止，而在这两种极端观点之间还存在一系列各种各样的看法。

Muslin scholars differ on paying zakah to oppressive governments. Some believe it is unconditionally permissible, and others declare it prohibited in all cases, with whole spectrum of views between these two extremes.

至于那些认为无条件允许向暴虐的政府缴纳天课的人，他们的主要论据源自作者在《al Muntaqa》中所引用的几段话，内容如下：72

As for those who say it is unconditionally allowed to pay zakah to oppressive governments, their main argument is derived from a few sayings mentioned by the author of al Muntaqa as follows:72

A. 据阿奈斯传述，有人问道："真主的使者啊，如果我把我的天课交给您的代理人，那么在真主和祂的使者看来，我算是完成了义务吗？"先知ﷺ说："是的。如果你把它交给我的代理人，那么从真主和祂的使者的角度来看，你已经完成了义务；你将获得它的回报，而篡改它的罪恶归于篡改者。"73

A. It is reported from Anas that a man said, "O Messenger of God, if I give my zakah to your commissioner would I be fulfilling it as far as God and His Messenger are concerned?" The Prophet said "Yes, if you give it to my commissioner, you have completed it from the point of view of God and His Messenger; you get its reward, and the evil of tampering with it is on whoever tampers with it."73

B. 据伊本·麦斯欧德传述，上主的使者说："在我之后，将会有自私自利的现象，也会有你们所不认同的事情。"人们问道："上主的使者啊，那时您命令我们怎么做呢？"他回答说："履行你们应尽的义务，并向上主祈求你们应得的权利。"74

B. It is reported from Ibn Mas'ud that the Messenger of God said, "There shall be selfishness and matters you disapprove of after I am gone." People said, "O Messenger of God, what would you order us to do then?" He answered, "Fulfill the obligation that is on you and ask God for that which is yours."74

C. 据瓦伊勒·本·哈贾尔传述：“我听到上帝的使者ﷺ回答一个人的提问，那人问道：‘如果我们的统治者不给我们应得的权利，却向我们索取他们的权利，那你会怎么说？’使者ﷺ说：‘要听从并服从。他们要为自己的所作所为负责，你们要为自己的行为负责。’”75

C. It is reported from Wa'il bin Hajar "I heard the Messenger of God (p) reply, when asked by a man 'What would you say if we happened to have rulers who prevented us our getting our rights and yet ask us for their right?', 'Listen and obey. They have the burden of what they do, and you have that of your deed."75

这些圣训有一个重要的含义：伊斯兰国家始终需要资金来支持其社会保险计划和公共服务。如果人们因为某些统治者的不公正而拒绝向国家缴纳款项，许多基本的公共服务将会中断。因此，天课持续流入国库是十分重要的。然而，向国家缴纳这些款项绝不意味着放弃以一切合法手段抵制压迫。

These sayings have an important implication, The Islamic state always needs funding for its social insurance programs and for public services, if people withhold making payments to the state because of the injustice of some rulers, many essential public services would be disrupted. Thus it is important that zakah keep flowing into the state treasury. However, making such payments to the state by no means implies abstaining from resisting oppression by all lawful means.