由于天课是按照同类应缴财物计算的（骆驼从骆驼中取出，果实从果实中取出，钱款从钱款中取出），于是产生了一个问题：是否可以用应缴部分的价值来代替实物缴纳天课。一方面，有法学家无保留地允许以价值缴纳，其中以哈乃斐学派为首。以沙斐仪学派和达乌德学派为首的学者则不接受以价值缴纳。介于两者之间的是马立克学派和罕百里学派，他们在某些情况下接受以价值缴纳，而在另一些情况下则不予认可。

Since zakah is calculated in the same zakated items (camels are taken out of camels, fruits from fruits, and money from money) the question arises whether it is permissible to give the value of what is due as zakah instead of payment in kind. On one side, we find jurists who allow payment in value without any reservations. These are led by the Hanafites. Scholars led by the Shafi'ites and Zahirites do not accept payment in value. In between, Malikites and Hanbalites accept payment in value in certain cases, and do not approve of it in other cases.

它在《Mukhtasar Khalil》中被记载为：以价值支付（即以等值之物代替）不足以履行义务。Ibn al Hajib与Ibn Bashir持相同的观点。《al Tawdih》的作者指出，这与《al Mudawwanah》的说法不符，因为《al Mudawwanah》中只说以价值支付是不被喜好的。Ibn Naji在《Sharh al Risalah》中引述Ashhab与Ibn al Qasim的话，认为以价值支付是被允许的。《al Mudawwanah》的作者还写道："我认为，如果支付者因政府的规定而有义务这样做，那么以价值支付在真主看来是可以被接受的，因为在有争议的问题上，政府所选定的做法对所有人都具有约束力。"3

It is maintained in Mukhtasar Khalil that payment in value does not suffice. Ibn al Hajib and Ibn Bashir go along with this view. The author of al Tawdih states that this is not consistent with al Mudawwanah, in which it is stated that payment in value is undesired only.1 Ibn Naji in Sharh al Risalah quotes Ashhab and Ibn al Qasim saying that payment in value is permissible.2 The author of al Mudawwanah notes, "I would think payment in value would be accepted by God if the payer is obligated to do so by the government, since in disputed matters, the government's selected practice becomes binding on all."3

至于罕百里派（Hanbalites），《穆合尼》（al Mughni）的作者认为，艾哈迈德似乎认为以价值支付是不被接受的，因为这违背了圣行（Sunnah）。然而，有一则传述表明艾哈迈德是认可这种做法的，但拜克尔·斐图尔（zakah of al fitr）除外。

As for Hanbalites, the author of al Mughni says it appears that Ahmad believes payment in value unsatisfactory because it is a violation of Sunnah. However, there is a report that Ahmad approves of it, except with zakah of al fitr.

所有这些分歧都可归因于法学家看待天课的不同角度：他们或将天课视为一种崇拜，或将其视为对财富征收的一种税。那些要求以实物缴纳的人认为，既然天课是一种崇拜，就只能按照圣训中所记载的方式来完成，因此必须以同类应缴的财物来支付。另一方面，艾卜·哈尼法及其门徒和其他学者允许以价值支付，理由是就救济穷人而言，这并无区别。5

All these differences can be attributed to the different angles from which jurists perceive zakah as either a worship or a tax on wealth. Those who require payment in kind argue that since zakah is a worship, it can only be done the very same way detailed in the sayings, therefore payment must be made in the same zakated item. On the other hand, Abu Hanifah, his disciples, and others allow payment in value on the grounds that it makes no difference as far as relieving the poor is concerned.5

主张不认可以货币价值支付的人，提出了以下论据：

Those who do not approve payment in value bring forth the following arguments:

1. 来自沙斐仪学派的朱外尼认为，天课属于功修的仪式之一，因此必须严格按照所命令的方式履行，因为只有真主最清楚祂希望如何被崇拜。天课是拜功的姊妹。没有人能够改变拜功的形式或顺序，同样，当经文明确规定应缴纳一头母骆驼或一只羊时，也不得以金钱代替。6

1. Al Juwaini, a Shafi'ite, argues that since zakah is one of the rites of worship it must be done exactly the way we are ordered, because only God knows best the way He wants to be worshiped. Zakah is the sister of prayers. No one can make any change in the format or sequence of prayers, and by the same token, no one may pay money when sayings state pay a female camel or a sheep.6

2. 马立克学派的法官阿布·伯克尔·本·阿拉比进一步强调了这一点，他说："缴纳天课的考验，并不在于仅仅减少（施舍出去的）财产而得以实现。"

2. This is further emphasized by the judge Abu Bakr bin al 'Arabi, a Malikite, who says, "The test of paying zakah is not realized in mere reduction (by giving away some)

……按阿布·哈尼法的观点，它是针对总财富而言的——但要求减少每一项应纳天课财产的数量，以打破纳税人对其所拥有的每一件财产的情感依恋。实物缴纳本身即属有义务。7

of total wealth - - as Abu Hanifah thinks - - but requires reducing the quantity of each and every item of zakatable wealth, in order to break the payer's sentimental attachment to each and every item he or she owns. Payment in kind is obligated on its merit."7

3. 由于天课旨在满足穷人多方面的需要，所缴纳财产种类的多样性，对穷人而言是一项重要的便利。此外，以真主所赐予缴纳者的同一类财产施舍他人，也是对上主感恩与感谢的表现。8

3. Since zakah is meant to relieve the diverse needs of the poor, diversity of assets paid is an important convenience for the poor. It is also a sign of thankfulness and gratitude to God to give others from the very same assets He bestowed on the payer.8

4. 在此之上,还有阿布·达乌德和伊本·马哲所传的一段圣训:先知(p)在派遣穆阿兹前往也门时对他说:“谷物中取谷物,羊中取羊,骆驼中取骆驼,牛中取牛。”⁹ 这是一段不可以用折价支付来违背的经文。

4. On top of all this is the saying reported by Abu Daud and Ibn Majah that the Prophet (p) told Mu'adh when he sent him to Yemen, "Take grain out of grain goat out of goat, camels out of camels, and cows out of cows."9 This is a text that must not be violated by payment in value.

哈乃斐派学者以及其他允许以实物支付的学者提出了以下论据：

Hanafites and other scholars who allow payment in kind present the following arguments:

A. 真主说："从他们的财产中取出天课。"这是一段普遍性的经文，以等值的货币支付即可满足其要求。先知ﷺ所说的每四十只羊应缴一只，仅是为了便于向牲畜所有者征收，并不限制真主的一般性规定。在沙漠和乡村地区，牲畜所有者往往居住在那里，那里很难找到大量的现金。

A. God says, "Out of their wealth take a sadaqah." This is a general text which is satisfied by payment in value. The Prophet's explanation that one sheep is due for every forty sheep is made only for facilitating collection from owners of livestock and does not restrict the general ordinance of God. In the desert and countryside where livestock owners often live, it is difficult to find money in large quantities.