天课作为一种功修，同时又是一种财务上的税收，具有双重性质。它是一种税式的功修，或者说是一种功修式的税收。

Zakah, as a form of worship and at the same time a financial tax, has a dual character. It is a tax-worship or a worship-tax.

天课的这种双重特性，正是意图问题的起点。

This two-sided characteristic of zakah lies at the start of the issue of intention.

绝大多数法学家认为，意图是缴纳天课（zakah）的前提条件，因为天课是一种功修，而一切功修都需要意图。

The overwhelming majority of jurists believe intention is a prerequisite for performing zakah, since it is a rite of worship, and all rites of worship demand intention.

真主说:"他们奉命所做的,只是:崇拜真主,对他虔诚纯正;保持正教;完纳天课。"先知(愿主福安之)说:"行为的善恶,全在于意图。"缺乏意图,天课的缴纳便失去意义,也没有灵魂。缴纳天课必须出于缴纳者的意图,无论他是为自己缴纳天课,还是为受其监护的人缴纳天课。1

God says, "And they have been commanded no more than this: to worship God, offering him sincere devotion, being true (in faith), to establish regular prayer, and to practice zakah." The Messenger of God (p) says, "Deeds are considered by their intentions." Lack of intention makes the payment of zakah purposeless and spiritless. Intention for zakah payment must exist on the part of the payer, whether he pays his own zakah or that of persons under his guardianship.1

Al-Awza'i持不同意见，与大多数学者相悖，他不认为意图是履行天课的前提条件。他说："意图并非必要条件，因为天课属于一种债务，而偿还债务时并没有这样的条件。正因为天课不需要意图，它才会从未成年孤儿的财产中征收，也会被强制从拒不缴纳者那里取走。"2 对此的回应是：天课作为一种功修，需要意图，依据是圣训："一切行为都以意图为准。"它与债务的类比并不完整，因为债务可以由债权人免除，而应缴的天课却不能被免除。此外，还需要意图来将天课与一般的自愿施舍区分开来。

Al Awza'i disagrees with the majority and does not consider intention a prerequisite for performing zakah. He says, "Intention is not a necessary requirement because zakah is a form of debt and there is no such condition when debts are paid. Because zakah does not require intention, it is charged on the wealth of minor orphans and taken by force from those who refuse to pay.2 He is replied that zakah as a worship requires intention, according to the saying, "Deeds are by their intentions." Its analogy to debts is not complete, since a debt can be waived by the creditor, while due zakah cannot be waived. Intention is further needed to distinguish zakah from general voluntary charity.

奥扎伊的观点也为一些马立基学派的学者所持，但马立基学派公认的主流观点是必须有意图。至于强行收取天课，缴纳者不会得到真主的回赐。3

Al Awza'i's view is shared by some Malikites, but the accredited opinion in the Malikite school is that intention is required. As for taking zakah by force, the payer is not rewarded by God.3

意图无需说出口。它只是缴纳天课时伴随在付课者心中的一种意愿。4 一些马立克学派学者甚至认为，只要通过有意的计算应缴数额并将其分配给天课受益者，也可以视为可接受的意图。5

Intention need not be put in words. It is only a will in the payer's heart that accompanies the payment of zakah.4 Some Malikites even consider acceptable intention inferred by the purposeful calculation of the due amount and its distribution to zakah deservants.5

如果政府收取天课，纳税人必须有意图。根据大多数法学家的意见，如果纳税人是自愿交纳天课，仅有收取者的意图是不够的；沙斐仪在一则传述中的观点不在此列。 阿尔·纳瓦维说："至于拒绝交纳天课、政府强制从其处征收天课的人，如果他在征收时产生了意图，则满足了条件，即使收取者没有意图。如果纳税人没有产生必要的意图，那么就法律的执行而言，收取者的意图已经足够，无需要求纳税人再次交付。"7 伊本·古达麦说："如果政府以武力征收天课，则交纳天课的法定义务即已履行。"然而，哈桑派的两位学者阿布·哈塔ب和伊本·阿基勒认为，从宗教角度看，在这种情况下天课的功修并未完成，因为纳税人缺乏意图。伊本·阿基勒补充说："当法学家认为这种情况下天课的要求已经满足时，他们指的是法律义务已满足，而非宗教义务已满足。"8 马立克派学者伊本·阿拉比解释说，当天课被强制征收时，被征收者不能获得报酬。9 至于哈乃斐派，他们认为对于隐藏财产的天课，不能通过国家强制征收来完成，因为原则上国家并不负责征收这类天课。10

If the government collects zakah, the zakah payer is required to have intention. The intention of the collector alone does not suffice if the payer gives zakah willingly, according to the majority of jurists; al Shafi'i in one report is not included.6 Al Nawawi remarks, "As for the person who refuses to pay zakah, from whom the government extracts zakah by force, if such a person makes intention when zakah is taken, the condition is satisfied, even without the collector's intention. If the payer does not make the necessary intention, that of the collector suffices as far as the application of the law is concerned, and the payer need not be asked to make another payment."7 Ibn Qudamah says, "If zakah is collected by the government with the use of force, the legal obligation of paying zakah is fulfilled." However, Abu al Khattab and Ibn 'Aqil, both Hanbalites, believe that from the religious point of view, the worship of zakah is not performed in such a case, because of the payer's lack of intention. Ibn 'Aqil adds, "When jurists consider zakah requirements satisfied in such cases, they mean that the legal, but not religious, obligation is satisfied."8 Ibn al 'Arabi, a Malikite, explains that when zakah is collected by force, no reward is due the person from whom it is taken."9 As for Hanafites, they believe zakah of non-apparent wealth cannot be fulfilled by forced payment extracted from the payer by the state, since the state is not, in principle, in charge of collecting this zakah.10

哈乃斐学派要求，意图必须伴随天课的实际缴纳，无论是交给应得者，还是交给政府，这与其他功修的要求相同。11 马立克学派认为，意图应当存在于实际缴纳之时，或者在缴纳者准备拿出应缴天课的财物之时。如果在这两个时间点之一都不存在缴纳天课的意图，那么之后才产生的意图便不足以生效。12 沙斐仪学派则认可先有意图、随后缴纳的做法。据奈瓦维所言，要在缴纳的同时保持意图是很困难的。13 罕百利学派与沙斐仪学派一致，认为意图可以先于实际缴纳。14 我认为，意图的时机应当以便利和简易为基础。总体上具有缴纳天课的意愿，即可满足意图的要求，无需深入繁琐的细节。

Hanafites require that intention accompany the actual payment of zakah to the deservants, or to the government, the same as with other worship.11 According to Malikites, intention should exist at the time of actual payment or when the payer is preparing the amount to be paid as zakah. If the intention of paying zakah does not exist at either of these two times, any following intention does not suffice.12 Shafi'ites accept intention followed by payment. According to al Nawawi, it is difficult to have intention simultaneously with payment.13 Hanbalites agree with the Shafi'ites that intention may preceed actual payment.14 I believe the timing of intention is a matter that should be founded on easiness and simplicity. Having, in general , the will to pay zakah satisfies the intention requirement, without need for going into minute details.