按照哈乃斐学派的著名观点，天课的义务有一个延长的缴纳期限，除非国家另有规定，因为命令缴纳天课的经文并未在时间上作出限制。这也是艾卜·伯克尔·吉雅斯的观点。另一方面，哈乃斐学派的重要学者克尔赫ī认为，根据他对同一条命令性经文的理解，天课必须立即缴纳。伊本·胡玛姆补充说，天课是对穷人的救济，这意味着它应当立即缴纳，否则就无法发挥其作用。1

The Hanafites' well-known view is that the obligation of zakah has an extended due time for payment, unless the state determines otherwise, since texts ordering its payment are not restricted timewise. This is the opinion of Abu Bakr al Jassas too. On the other hand, al Karkhi, a leading Hanafite, believes payment must be immediate, from his understanding of the same ordaining text. Ibn al Humam adds that the fact that zakah is relief to the poor implies that it should be immediate for otherwise it does not fulfill its role.1

这似乎是正确的立场。大多数学者都持此观点，包括马立克、沙斐仪和艾哈迈德。伊本·古达麦（Ibn Qudamah）指出：

This seems to be the right position. It is taken by the majority of scholars, including Malik, al Shafi'i, and Ahmad. Ibn Qudamah notes:

一项命令通常意味着立即执行,而拖延执行本身可能成为受罚的理由。例如,真主驱逐了易卜劣厮并使他蒙羞,因为他违抗了叩头的命令。如果一个人命令仆人给他端水,那么拖延执行自然是应当受罚的正当理由。允许拖延,在逻辑上与命令本身相矛盾,尤其是在命令没有规定执行期限的情况下。即便有人认为,一般而言,命令留有一定的拖延余地,但天课的命令应当成为例外,因为缴纳天课的拖延可能是无限期的,而财产与缴纳者都可能遭受毁损或死亡,从而使应得天课的贫困者和需要者受到损害。此外,天课是一种周期性重复的功修,其拖延到下一次缴纳之时,必然与拖延拜功或斋月斋戒一样是不合法的。

Ordinance of a ruling usually implies immediate execution, and delay may be a reason for punishment. For example, God expelled Iblis and disgraced him because he disobeyed the order to prostrate. If a person orders his servant to give him water, postponement of implementation is naturally a good reason for punishment. Permitting delays logically contradicts the order itself, especially when no time limit is set for the order's implementation . Even if one believes that ordinances, in general, leave some room for delay, one would make an exception for the ordinance of zakah, since postponement of payment may be indefinite, and assets as well as payers are subject to destruction or death which would harm the deservant poor and needy. Added to this is the fact that zakah is a repetitive rite of worship whose delay to the time of the following payment must be unlawful like the delay of prayer or fasting of Ramadan.

当然，如果立即付款可能会使付款人在财务上或其他方面受损，那么可以允许延迟，因为真主的使者ﷺ说："不得造成伤害，也不得相互伤害。"2

Certainly, if immediate payment may harm the payer, financially or otherwise, delay is permitted, since the Messenger of God (p) says, "There should be no harm or injury."2

在这种情况下，允许推迟偿还他人的债务，天课也不必优先于其他债务。3

Postponement of payment of debts due other people is allowed in such case, and zakah need not have priority over other debts.3

然而,一切崇拜的功修和善功,都应尽可能立即去做。真主说:"你们当争先行善。"[4]又说:"你们当急于求得你们的主的赦宥,和获得如天地那样广大的乐园。"[5]如果一切善行都以即刻行动为善,那么天课更应如此,因为需要迅速救济贫穷和困苦的人。穆斯林学者始终强调,善功应当及时去做,趁障碍和阻碍尚未出现之前完成。[6]此外,先知ﷺ说:"应付的天课与人的其他财产混在一起,就会使那财产遭到毁灭。"这段圣训由沙斐仪、布哈里在其《历史》中所载,并由侯迈迪作出解释:"这是指应付的天课没有施舍出去,而是留在财产之中与之混杂。"7

However, all rites of worship and good deeds must as far as possible be done immediately. God says, "And race to do the good things,"4 and "And hurry to forgiveness from your Lord, and to a Garden."5 If immediacy is good in all righteous actions, it is more so in zakah, because of the need to quickly relieve the poor and needy. Muslim scholars always emphasize that good deeds should be done without delay, before obstacles and hindrances arise.6 Also, The Prophet says "One's due sadaqah is not mixed with one's other wealth but brings destruction to it." This is reported by al Shafi'i, al Bukhari in his history, and al Humaidi, who explains, "This refers to due sadaqah that is not given away but left mixed with one's wealth."7

对于需要满一年才到期的天课财产，例如牲畜、现金和贸易存货，大多数教法学家认为，只要缴纳者拥有达到应缴基数（尼萨卜）的财产，提前缴纳天课是允许的。持此观点的有：哈桑、赛义德·本·朱拜尔、祖赫里、奥载尔、艾布·哈尼法、沙斐仪、艾哈迈德、伊斯哈格和艾布·欧拜德。8

For zakated assets that require the passage of one year such as livestock, money, and trade inventory, the majority of jurists believe pre-payment of zakah is permitted, provided the payer owns the necessary nisab. This opinion is shared by al Hasan, Sa'id bin Jubair, al Zuhri, al Awza'i, Abu Hanifah, al Shafi'i, Ahmad, Ishaq, and Abu 'Ubaid.8

另一方面,Rabi'ah、Malik 和 Daud 不允许这种提前缴纳。9 不过,一些马利基学派学者认为,对于货币和商人存货等某些资产,在不超过一个月的期限内提前缴纳是可以的。但他们说,这种许可伴随着将提前缴纳标记为"makruh"(厌恶)。马利基学派认为,在以下两种情况下,提前缴纳可以被允许而不被视为厌恶:一是天课款项需要运往另一地区更为迫切的穷人处,而运抵那里时已是年末;二是天课由天课征收人在满一整年之前不久征收。果实和谷物的天课提前缴纳是不被允许的。10

On the other hand, Rabi'ah, Malik, and Daud do not allow such pre-payment,9 though some Malikites approve of the pre-payment within periods of no more than one month with certain assets such as money and merchants' inventory. However, such approval, they say, is accompanied by marking the pre-payment as disliked. Pre-payment is approved by Malikites without being disliked in two cases: When zakah proceeds need to be transported to more desperate needy in another area and they arrive there at the end of the year, and when zakah is collected by the zakah collectors a short period before the end of a full year. Pre-payment of zakah on fruits and grains is not approved.10

那些不允许提前缴纳的人认为，满一整年是应纳天课的条件，而天课与拜功一样，不能在应履行的时间之前完成。11

Those who do not allow pre-payment argue that the of a full year is a condition for obligation of zakah and that zakah like prayers, cannot be performed before the due time.11

那些允许提前支付的人，以艾布·达乌德等人转述的、出自阿里的一段圣训为证：阿拔斯请求安拉的使者（愿主福安之）允许他提前支付他的天课。先知允许了他。[note: "Messenger of God (p)" → 安拉的使者 with ﷺ; "the Prophet" → 先知ﷺ] Corrected: 那些允许提前支付的人，以艾布·达乌德等人转述的、出自阿里的一段圣训为证：阿拔斯请求安拉的使者ﷺ允许他提前支付他的天课。先知ﷺ允许了他。尽管这段圣训的传述链存在争议，但巴伊哈基从阿里处转述的另一段记载可以为其提供佐证：先知ﷺ委任欧麦尔负责天课事务。据传，伊本·哲米勒、哈立德·本·walīd和先知ﷺ的叔父阿拔斯拒绝缴纳天课。先知ﷺ为哈立德和阿拔斯辩护，说：“我们需要[一些资金]”，于是先知ﷺ从阿拔斯处预先取走了两年的天课。这段故事载于穆斯林圣训实录中，出自艾布·胡莱赖，其中先知ﷺ还补充道：“至于阿拔斯，他的天课由我承担，另加同等数额。”然后，先知ﷺ……

Those who permit pre-payment provide as evidence the saying reported by Abu Daud and others, from 'Ali, that "Al 'Abbas asked the Messenger of God (p) to allow him to pre-pay his sadaqah. The Prophet permitted him to do so."12 Although the chain of the saying is not free of criticism, it is supported by al Baihaqi's report from 'Ali that "The Prophet (p) appointed 'Umar on the sadaqah. It was rumored that Ibn Jamil, Khalid bin al Walid, and al 'Abbas, the uncle of the Prophet (p) refused to pay zakah. The Prophet (p) defended Khalid and al Abbas, saying we needed [some funds] and took the sadaqah from al 'Abbas for two years in advance."13 This story is reported in the correct collection of Muslim from Abu Hurairah, where the Prophet reportedly adds, "As for al 'Abbas, his zakah is upon me and another equal amount too." Then the Prophet (p)

无正当理由拖延缴纳天课是不允许的，但在某些情况下，拖延天课并不构成过错，例如缺乏可用的现金，或者按照沙姆斯·丁·拉姆利（Shams al Din al Ramli）的观点，为了等待并将其给予贫困的亲属，或更加急需的人，或者为了调查现有应得者的需要。若天课被延后缴纳，缴纳者须对应缴数额承担担保责任，以防其损毁或遗失。19

Delaying the payment of zakah without valid reason is not permitted, but zakah may be delayed in certain cases without blame, such as lack of liquid funds or, according to Shams al Din al Ramli, to wait and give it to needy relatives or to a person in more desperate need, or to investigate the needs of the available deservants. When payment is delayed, the payer guarantees the due amount in case of destruction or loss.19

伊本·古达迈只允许这种推迟在很短的时间内进行。他引用艾哈迈德的话说："不允许将天课分期按月支付而起始时间在应付时间当天或之后，也不允许为了将某项财产应付的天课与之后另一项财产的天课合并而推迟支付某些应付的天课。"20 一些马立克学派学者坚持认为，为了在全年中分批分发而保留应付的天课数额是不被允许的。21 政府或天课征收官可以因正当理由决定推迟征收，例如干旱、饥荒或经济萧条。艾哈迈德引用欧麦尔的行为说："某一年人们陷入困境，欧麦尔便没有征收天课，而是在次年将那一年应付的天课收取。"22 艾布·欧拜德转述伊本·艾布·祖拔的话说："欧麦尔在饥荒之年推迟了施舍。等到次年人们境况好转时，他派人叫我来说：'征收两倍的天课。将其中一半分给他们，另一半拿来给我。'"23 我们在艾布·胡莱赖传述的圣训中看到，先知（ﷺ）为阿拔斯的天课延迟征收了两年。艾布·欧拜德指出："我认为，先知（ﷺ）之所以推迟向阿拔斯征收，是因为阿拔斯遇到了困难的情况。"24

Ibn Qudamah allows such delay only for a short time. He quotes Ahmad as saying "It is not permitted to pay zakah monthly installments that begin on or after the due time, nor is it permitted to delay some zakah due on certain assets in order to combine it with zakah due later on some other asset."20 Some Malikites insist that keeping the due amount of zakah in order to distribute it in fragments throughout the year is not permitted.21 The government or zakah commissioner may decide to postpone collection for valid reasons, such as drought, famine, or depression. Ahmad quotes 'Umar's action that "One year people were in need, so 'Umar did not collect zakah and took that due zakah the following year."22 Abu 'Ubaid reported from Ibn Abi Dhubab that "'Umar deferred the sadaqah the year of famine. When people were relieved the following year, he sent for me and said, 'Collect twice the amount of zakah. Divide among them one half and bring me the other.'"23 We have seen in the saying from Abu Hurairah that the Prophet (p) took the zakah due on al 'Abbas for two years. Abu 'Ubaid notes, "I think the Prophet delayed collection from al Abbas because of an incident of need that happened to al Abbas."24

在没有正当理由的情况下拖延缴纳天课是有罪的，也是不被允许的。沙斐仪学派学者、《Al Muhadhdhab》（《穆赫载卜》）的作者说：“天课到期之后不得拖延，因为它是他人的权利。”Hanafite（哈乃斐学派）也认为，无故拖延缴纳天课是有罪的。Al Tahawi（塔哈维）引述艾卜·哈尼法的话说，这种拖延是极其被厌恶的。哈乃斐学派认为，即便只拖延一两天，也是有罪的。

Delay in zakah payment without valid reason is sinful and not permitted. The author of al Muhadhdhab, a Shafi'ite, says, "It is not permitted to delay zakah after it becomes due, since it is a right to other people."25 Hanafites also believe delaying zakah payment unnecessarily is sinful. Al Tahawi quotes Abu Hanifah as saying that such delay is emphatically disliked. Hanafites say it is sinful to delay payment, even for a day or two.

伊本·路世德总结了法学家们对于已指定作为天课（Zakah）缴纳的财物或数额遗失情形的看法：

Ibn Rushd summarizes jurists' views in the case of loss of an item or amount designated as zakah payment:

如果应缴的天课在送到分配对象手中之前遗失了，一些法学家认为义务已经履行，无需再次缴付。另一些法学家则认为，在天课实际分配给受益人之前，缴付者仍是保证人。还有一些法学家加以区分：如果缴付者有疏忽或失职，则缴付者要对受益人承担天课的保证责任；如果没有疏忽，则缴付者不应被视为对损失负责。最后，一些法学家认为，遗失的部分与缴付者的全部财产是穷人与财产所有者共同拥有的财产：穷人按遗失天课占总额的比例拥有一份，所有者拥有其余部分。据此，他们按各自的份额分摊损失。27

If the due amount got lost on the way to being distributed, some jurists believe the requirement is fulfilled and no new payment is needed. Other jurists argue that the payer is a guarantor until zakah is actually distributed to recipients. Yet others distinguish between the case of neglect or mishandling on the part of the payer, in which the payer guarantees zakah to recipients and the case of no neglect, in which the payer is not considered responsible for the loss. Lastly, some jurists treat the lost amount and the total assets of the payer as community property of the poor (who owns a share in the proportion of lost zakah to the total) and the owner (who owns the rest). Accordingly, they divide the loss in proportion to their respective shares.27

通常由法学家讨论的情形是：应纳天课的财产本身在天课到期之后、实际交付之前遗失。伊本·路世德补充道："在这种情况下，有些法学家认为天课应当根据遗失之后剩余的部分来计算，而另一些法学家则依照合伙中的共有财产原则处理。"这些分歧之所以存在，是因为一些法学家将应纳天课的数额视同人与人之间的债务，而另一些法学家则将其视为财产本身所附带的应有权利。28

Usually discussed by jurists is the case in which the zakatable asset is itself lost, after the due time of zakah but before actual payment. Ibn Rushd adds, "In this case, some jurists say zakah must be calculated on what is left after the loss, while others apply the principle of community property, as in partnerships." These differences exist because some jurists treat the amount of due zakah like interpersonal debts while others view it as a due right on the assets themselves.28

这项要求在若干年后可以放宽吗？

Can the requirement be relaxed after years pass?

如果天课的缴纳被延迟，无论是否有正当理由，经过一定年限后是否就像税款一样被豁免？答案是否定的，因为天课是真主所规定的贫困者和需要者的权利。奈瓦维说："如果经过一定年限，应付的天课一直没有缴纳，无论延迟的原因和业主的居住地如何，业主都必须缴付全部累积的应付天课。"伊本·蒙ే尔举了一个例子：一座城市在数年间落入叛乱者或敌人之手，期间该城居民没有缴纳应付的天课。伊斯兰国家在解放该城后，必须为所有那些年份征收应付的天课数额，这是马立克、沙斐仪和艾布·萨尔的观点。而意见派学者（即哈乃斐派）则主张，那些年份不应征收天课。后者还补充说，如果有人在非穆斯林国家皈依伊斯兰教，因不知情而没有缴纳天课，随后迁往穆斯林国家，则不应就过去的年份向其征收天课。伊本·哈兹姆指出："如果两次或更多次天课同时到期，累积的数额必须立即缴付，不得拖延，也不得扣除每一个前期年份所计算出的天课。"31

If zakah payment is delayed, with or without valid reason, is it waived after the passage of a certain number of years, like taxes? The answer is negative, since zakah is a right of the poor and needy prescribed by God. Al Nawawi says, "If certain number of years pass without payment of any zakah that is due, the owner must pay the whole accumulated due zakah regardless of the reason of the delay and the residence of the owner." Ibn al Mundhir gives as example, a case in which a city falls in the hands of rebels or enemies for a few years, during which residents of that city do not pay due zakah. The Islamic state, when it liberates the town, must collect the due amount of zakah for all those years, according to Malik, al Shafi'i, and Abu Thawr. Jurists of Opinion (i.e. Hanafites) contend that zakah must not be charged for those years. The latter add that if someone embraces Islam in a non-Muslim country and unknowingly does not pay zakah, then migrates to a Muslim land, he or she must not be charged zakah for past years.29 Ibn Hazm, notes,30 If two zakah charges or more become simultaneously due, the accumulated amount must be paid instantly, without delay and without deduction of the zakah calculated on the amount due for each previous year."31

作者在《阿布·伊斯哈格·设拉子的〈穆海地卜〉》中将天课与死者遗留的其他债务相比较："如果天课与对他人的债务都已到期，而遗产总额不足以偿付所有这些义务，法学家们出现三种不同的观点：(a)他人的债务必须优先偿还；(b)天课优先，因为先知（ﷺ）关于朝觐所说：'归主的债务应当优先偿还'。38 (c)遗产应在天课与其他债务之间分配，因为两者都同样需要偿付。"39

The author of al Muhadhdhab compares zakah with other debts left unpaid by a deceased person: "If zakah and debts to other individuals are due and the total estate is not sufficient to pay all of these obligations, jurists diverge into three opinions: (a) other people's debts must be given priority, (b) zakah has priority, since the Prophet (p) says in regard to pilgrimage, 'The debt owed to God has preference in payment'.38 and (c), the estate must be divided between zakah and other debts, since both are equally in need of payment."39

zāhirī学派主张天课优先。伊本·哈兹姆说："债权人、遗嘱和继承人，对遗产都没有任何权利，除非先缴纳应付的天课。"伊本·哈兹姆very critical of the Hanafite view—— 伊本·哈兹姆严厉批评哈乃斐学派的观点。他在《穆哈拉》中写道："令人非常惊讶的是，他们认为一个故意拖延礼拜直到时间过去的人，仍须补行礼拜，而他们却说，一个故意拖延天课直到去世的人，天课便被免除。"

Zahiris give priority to zakah. Ibn Hazm argues, "creditors, will, and heirs, all have no right on the estate except after due zakah is paid." Ibn Hazm was very critical of the Hanafite view. In al Muhalla, he writes "It is really surprising that they believe prayer must still be performed by a person who has willingly delayed it until its time ran out, while they say zakah is waived from a person who has willingly delayed it until death...

尤其是因为天课是应当归还真主的债务，也是穷人和贫困者的权利。"伊本·哈兹姆引述穆斯林所传的圣训，出自伊本·阿拔斯："有一个人来到先知（ﷺ）面前说：'我的母亲去世了，她还欠着一个月的斋戒没有补还。"

Especially since zakah is a debt due to God and the right of the poor and needy." Ibn Hazm quotes the saying reported by Muslim from Ibn 'Abbas, "A man came to the Prophet (p) and said, "My mother died. She still has the fasting of one month unfulfilled.

"我应当为她斋戒吗？"先知说："如果你的母亲欠了债，你会替她还吗？"那人说："会。"先知接着说："那么，欠真主的债更应优先偿还。"伊本·哈兹姆评论道："怎么能有人主张别人的债务应从遗产中偿还，而真主的债务却可以不还呢？"40

Should I fast for her?" The Prophet said, "If your mother owed some debts, would you pay them on her behalf ?" "Yes" said the man. The Prophet went on, "Then the debt to God has preference in payment." Ibn Hazm comments, "How can anyone claim that the debt of someone else must be paid out of the estate, while the debt of God can go without payment.?"40

总之，应当从遗产中支付应缴的天课。天课的偿付优先于人与人之间的债务。近来一些政府才颁布法律，规定对已故者遗产中未缴纳的税款享有优先权。

In conclusion , the due amount of zakah must be paid out of the estate. It has priority above interpersonal debts . Only recently some governments have enacted laws giving priority to unpaid taxes on deceased persons estates.