欺诈以及用计谋躲避天课、或在支付后将其追回，显然是不被允许的。马立克学派指出，这从宗教的角度看是如此，从法律的角度看也是如此。他们补充说："任何在天课到期之前、为躲避天课缴纳而采取的行为，例如改变应纳天课财产的性质、将所有权分散给不同的人，使每人所拥有的都不足一个尼萨布，或宰杀部分牲畜以使其数量减至尼萨布以下，这些行为都不能免除天课，只要能够证明此类行为是为了避免天课的产生。在类似的情况下，天课依然产生，并且必须征收。"1

Fraud and use of tricks in order to avoid zakah or to get it back after payment are obviously not permissible. Malikites note that it is so from the point of view of religion, as well as from the legal point of view. They add, "Any action intended to escape zakah payment before it becomes due, like changing the nature of zakatable assets, distributing ownership among different persons so that each of them owns less than nisab, or slaughtering some of the herd to reduce its number to below nisab, all do not effect in waiving zakah, as long as it can be proven that such actions were taken in order to avoid the accrual of zakah. In cases like those, zakah accrues and must be collected."1

汉巴里学派在逃避天课的行为上与马立克学派的观点一致。伊本·古达麦说：

Hanbalites agree with the Malikite view on actions meant to escape zakah. Ibn Qudamah says:

用一项资产交换另一项资产，会中断年限周期，新资产须重新开始计算一个年限。但如果这样做是为了逃避天课的应付，天课仍照常征收，如同什么都没有发生。同样，如果所有者赠送或毁坏部分资产，以使剩余部分低于最低额（nisab），天课也不因此免除，仍会在年末应付。这一观点也为马立克、al Awza'i、Ibn al Majashown、伊沙克和Abu 'Ubaid所持。 其依据是真主的经文：“我确已考验他们，正如我考验园主一样，当时他们发誓早晨一定要采摘园中的果实，而没有附带“如果真主意欲”。于是，在他们熟睡的时候，你的主降下的灾殃突然袭击花园，使它在早晨变得像一片焦黑的荒地。”这种惩罚来自真主，因为这些人从事了企图逃避缴纳天课的行为。众所周知，任何意图放弃或规避他人权利的行为，在伊斯兰教法中都不能被允许得逞。例如，一个人在临终病中休妻，以逃避妻子分享其遗产，那么他不能因此成功地剥夺妻子应得的继承份额。3

Exchanging an asset with a different one interrupts the year period and a new year must start for the new asset. But if this is done in order to escape the accrual of zakah, zakah is levied just as if nothing happened. By the same token, if the owner gives away or destroys some assets in order to make the remainder below nisab, zakah is not waived and still accrues at the end of the year. This opinion is also shared by Malik, al Awza'i, Ibn al Majashown, Ishaq , and Abu 'Ubaid..... This is founded on God's verses, 'Verily We have tried them as We tried the people of the garden, when they resolved to gather the fruits (of the garden) in the morning. But made no reservation ('If it be God's will). Then there came on the garden a visitation from thy Lord which swept away all around while they were asleep, so the garden became by the morning like a dark and desolate spot.'2 The penalty from God is given because such persons embark on an action of intended escape payment of sadaqah. It is known that any action meant to forsake or evade the right of another person cannot be allowed to succeed in Shari'ah. For example, a man who divorces his wife during his death-sickness in order to evade her sharing in his estate cannot be successful in withholding her right to the wife's share.3

另一方面,伊本·泰米叶在《努拉尼耶的原则》(al Qawa'id al Nuraniyah)中说,艾布·哈尼法允许以规避天课为目的的诡计(hiyal),而艾布·哈尼法的弟子们对于此类诡计是否被厌恶存在分歧。他说穆罕默德(Muhammad)厌恶这类做法,而艾布·尤素福(Abu Yusuf)则不厌恶。[4] 然而,我查阅艾布·尤素福的《土地税书》(al Kharaj)时,发现艾布·尤素福说:“凡信仰真主与末日的人,都不得为逃避天课而将应缴天课的应纳税额(nisab)所有权分散给数人,以避免天课(sadaqah)的产生,或以任何方式、任何手段逃避天课的应有缴纳。”[5] 伊本·泰米叶所指的,很可能是哈乃斐派著作中常见的一种说法:利用法律漏洞来免除天课在法律上是有效的,尽管从宗教角度看天课仍未履行;而利用法律漏洞有时被厌恶,有时则不被厌恶。例如,哈乃斐派指出,将天课给予穷人、并附加条件要求其将其赠予施主的贫困父母,是被厌恶的。同样,在给予穷人天课时附加于其身上的任何条件都是无效的,即便受助者愿意履行该条件。[6] 必须指出,这类诡计,无论是否被厌恶,都只适用于天课的支出环节。哈乃斐派的书籍并未讨论首先如何欺诈以逃避天课的产生。

On the other hand, Ibn Taimiyah, in al Qawa'id al Nuraniyah, says Abu Hanifah permits tricks aimed at escaping zakah, and that Abu Hanifah's disciples differ on whether such tricks are disliked or not. He says Muhammad dislikes them, while Abu Yusuf does not.4 However, upon looking into Abu Yusuf's al Kharaj, I find Abu Yusuf saying, "It is not lawful for anyone who believes in God and the last Day to elude zakah, to distribute the ownership of a nisab, that one owns, to several people in order to avoid the accrual of the sadaqah, or to escape proper accrual of sadaqah by any way or any means."5 It is likely that Ibn Taimiyah is referring to what is commonly found in Hanafites' writing that use of loopholes is legally valid in waiving zakah, although zakah remains unfulfilled religiously, and that use of legal loopholes is sometimes disliked and sometimes not. Hanafites state for example, that it is disliked to give zakah to a poor person on the condition that the latter give it as a gift to the payer's needy parents. By the same token, any condition made on the poor person when zakah is given him is invalid, even though the recipient may be willing to fulfill it.6 It must be noted that tricks like these, whether disliked or not, apply only to expending zakah. Hanafites books do not discuss cheating to escape zakah accrual in the first place.

此外,伊本·泰米叶说,沙斐仪只是反对为了逃避天课的缴纳而使用法律漏洞。

Additionally, Ibn Taimiyah says that al Shifi'i only dislikes use of loopholes in order to escape the accrual of zakah.

最后，栽德派不认可使用诡计，无论这些诡计是用来避免天课的产生、逃避实际支付给应得者，还是在支付之后将其收回。7

Lastly, Zaidis do not approve of the use of tricks, whether they are used to avoid zakah accrual, to escape actual payment to deservants, or to get it back after payment.7

作者在《Hawashi Sharh al Azhar》中引用了al Shawkani的话："毫无疑问，任何使非法之事变为合法、或使合法之事变为非法的诡计，都必须被完全禁止。允许这类诡计，无论如何都与伊斯兰教法不相符。"8

The author of Hawashi Sharh al Azhar quotes al Shawkani, "There is no doubt that any fraud that ends up making lawful what is forbidden or vice versa must be completely prohibited. Permitting such tricks is not consistent with Shari'ah by any means."8

天课的精神层面,体现在多种形式之中,其中之一便是收取者与缴纳者之间互相交换的祈祷。天课的收取者被要求为缴纳者祈祷。真主说:"你从他们的财产中收取天课,借以洁净他们,提升他们,并为他们祈祷。你的祈祷对他们来说确是一种安慰。"{他们的财产中,你当收取天课,借以洁净他们,提升他们;你当为他们祈祷,你的祈祷对于他们确是一种安慰;真主是全聪的,是全知的。}(9:103) 阿卜杜拉·本·阿布·奥法传述:"安拉的使者ﷺ,每当有人把天课送到他面前,他都会说:'主啊,求你怜悯他们!'当我父亲阿布·奥法把他的天课交给先知ﷺ时,先知ﷺ说:'主啊,求你怜悯阿布·奥法的家人!'"这种祈祷并不限于某种特定的形式。沙斐仪说:"我喜欢收取者这样说:'愿真主因你所给予的而赏赐你,使它成为你的洁净之因,并使你所留下的财产得到祝福。'"纳萨仪记载,先知ﷺ曾为一位送来一头良种母骆驼的人祈祷说:"主啊,求你赐福于他和他的骆驼。"11

The spiritual aspect of zakah is expressed - among other manifestations- in the prayers exchanged between the collector and the payer. The collector of zakah is asked to pray on behalf of the payer. God says, "out of their wealth take a sadaqah so thou might purify and sanctify them; and pray on their behalf. Verily your prayers are a source of security and comfort to them." 'Abd Allah bin Abu Awfa narrates, "The Messenger of God, when any person brought him zakah, used to say, 'O Lord, give them mercy!' When my father, Abu Awfa, brought him his sadaqah, the Prophet said, 'O Lord, give mercy to the family of Abu Awfa'."9 This prayer is not restricted to any specific form. Al Shafi'i says, "I like the collector to say 'May God reward you for that which you give, make it a cause for purification for you, and give you blessings on what you have left for yourself.'"10 Al Nasa'i reports that the Prophet (p) prayed on behalf of a man who sent a good she-camel, "O Lord, bless him and his camels."11

札希里派以及部分沙斐仪派学者认为，收取天课者为纳税人祈祷是一种义务，正如可以从上述经文的字面意思中推出的那样。然而，多数学者认为这种祈祷是recommended的而非义务，因为先知ﷺ在他对收税人的任何指示中都没有包括此事，而且政府收税人在收取其他税赋时，也不需要为纳税人作此祈祷。13

Zahiris and some Shafi'ites consider such prayers obligatory on the part of the collector, as one can derive literally from the above verse. However, the majority believe these prayers are recommended and not obligated, because the Prophet (p) did not include it in any of his instructions to collectors,12 nor are government collectors required to make such prayers when they receive other dues from the payers.13

然而，这些论据似乎并不足以压倒该经文所指示的含义。

However, these arguments do not seem to outweigh the indication of the verse.

在另一段圣训中，先知（愿主福安之）建议缴纳天课的人在缴纳时向真主祈求。艾布·胡莱赖传述：真主的使者说："当你们施舍天课时，不要忘记它的回报，应当说：'我们的主啊，求你使它成为有益的，而不是损失。'"14 阿里传述：先知（愿主福安之）说："有十五件事，如果我的民众去做，就会遭受灾祸……"其中他提到"当他们把信托当作谋利的手段，把天课视为损失的时候。"15 另外，根据艾布·胡莱赖的那段圣训，领受天课的人也被建议为缴纳者祈祷，因为该圣训的一个版本是"当你们被施予的时候……"16

付纳天课者可以选择自己亲自交付，也可以委托代理人、受托人或代表来交付，只要这些人值得信任、可靠。部分学者要求代理人必须是穆斯林，因为天课是一种敬拜行为。此外，一些马立克学派学者认为，通过代表交付比财产所有者直接交付更不易滋生骄傲与伪善。18

Zakah payer may choose to actuate payment by himself or by agents, attorneys, or representatives, as long as the latter are trustworthy and dependable. Some jurists require that such agents be Muslims, since zakah is a form of worship.17 Additionally, some Malikites consider payment via representatives less open to pride and hypocrisy than direct payment by the owner.18

努维（Al Nawawi）认为，天课最好公开缴纳，使他人看见，从而提醒其他纳课者，正如公开集体礼拜被推荐一样。这是因为天课是伊斯兰教的主要功修之一，必须在穆斯林社会中十分显眼。由于它是每个应纳天课者的义务，它不是骄傲或居高临下的对象，这与自愿施舍形成对比，后者最好私下进行。渴望展示伊斯兰的标志并使其占据主导地位，是信仰的表现，也是虔诚的标志。真主说："这就是尊崇真主的标志的人，这确是由于心中的敬畏。"这或许就是先知（ﷺ）所说的："真主所喜爱的炫耀，是人在战斗中的炫耀，或是在施舍时的炫耀。"这实际上是基于经文："你们若公开施舍，那是好的。"22

Al Nawawi says it is better for zakah to be paid in public where it is seen by others, so it serves as a reminder to other payers, the same way obligatory prayer is recommended collectively in public.19 This is on the ground that zakah is one of the major rites of worship in Islam that must be very visible in the Muslim society. Since it is required from every zakatable person, it is not an object of pride or condescension, in contrast to voluntary charity, which is better done in privacy. Keenness to present the symbols of Islam and make them dominant is a sign of faith and an indication of righteousness. God says "Such, and who ever hold in honor the symbols of God, such should come truly from piety of heart."20 This may be what the Prophet meant when he said, "And showing off which is loved by God is that done by a man in battle, or when giving the sadaqah."21 This, in fact, is based on the verse, "If ye disclose acts of charity, it is well."22

当个人分配天课时，最好不要告诉受领者这是天课，尤其是因为许多应得者即使对自己是否真正符合条件稍有怀疑，也会迟疑而不愿接受天课。《光明之书》（al Mughni）的作者说："若天课付给支付者认为贫穷的人，则无需告知受领者这是天课。"哈桑说："你想羞辱他吗？不要告诉他。"艾哈迈德·本·哈桑说："我问艾哈迈德，一个人把天课付给别人时，应当告诉对方这是天课，还是保持沉默。艾哈迈德回答：'为什么要用这种话羞辱受领者？让他默默地付给他就行。难道还需要拿这笔施舍敲他的脑袋吗？'"23 一些马立克学派学者不喜欢提及这是天课，因为这会使穷人灰心。24

When zakah is distributed by individuals, it is preferred that recipients not be told that it is zakah, especially since many deservants may hesitate to take zakah at the slightest doubt that they my not be truly deserving. The author of al Mughni says "When zakah is paid to those whom the payer thinks are poor, there is no need to inform recipients that it is zakah." Al Hasan says, ''Do you want to humiliate him? Do not tell him." And Ahmad bin al Hasan says, "I asked Ahmad if a person who pays his zakah to another should tell him it is zakah or remain silent. Ahmad answered, 'Why should he humiliate the recipient by saying that? have him pay it without comment. Does he need to beat him over the head with that payment?'"23 Some Malikites dislike mentioning that it is zakah since this disheartens the poor.24

Ja'farites（嘉法里派）也认为，无需告知受领者所支付的款项是天课（zakah）。

Ja'farites also believe there is no need to tell the recipient that what is paid is zakah.

阿布·巴希尔说："我问过巴基尔（al Baqir），关于一个人可能会回避缴纳天课的情况。

Abu Basir says, "I asked al Baqir about a person who may shy away from taking zakah.

“我应该不称之为天课就给他吗？”艾勒·巴基尔回答道：“不要点明其名目而给予；不要羞辱信士。”25

Should I give him without calling it zakah? Al Baqir answered, 'Give him without naming it; do not humiliate believers.'"25

Al Nawawi说:"豁免无力偿还债务之人的债务，以此充作债权人的天课，根据沙斐仪派中最占优势的观点，不能算作有效履行天课。这一观点也为艾布·哈尼法和艾哈迈德所持，因为缴纳天课要求实际交给应得者。沙斐仪派中另一种观点则认为，这样的豁免可以算作履行天课，持这一观点的有哈桑和阿塔。其理由是，如果债权人以现金形式把天课给予债务人，债务人会把这笔钱还给债权人以偿还债务。但债权人以附加条件的方式把天课给予债务人，即要求债务人把钱还回来以履行债务，这是不被认可的。"26 艾布·欧拜德转述说，哈桑对于豁免无力偿还之人的债务以履行天课并无异议。另一方面，艾布·欧拜德本人强烈反对这种做法，理由是以这种方式缴纳天课可能掩盖收取呆账的意图。艾布·欧拜德还补充说："无论如何，这与圣行不相符。"27 伊本·哈兹姆认可这种以豁免债务充作天课的做法。他引用了穆斯林从艾布·赛义德处转述的一段圣训："先知（愿主福安之）时代，有一人因购买水果准备出售而陷入财务困境，负债累累。先知（愿主福安之）说：'你们应当施舍给他。'"28 这也是阿塔的观点，贾法里学派同样持此见解。有人向贾法尔询问，他曾把钱借给一些无力偿还的人，而这些债务人甚至是应当领取天课的人，他问能否以豁免这些债务来履行天课。贾法尔回答："可以。"29

Al Nawawi says "Waiving the debt of a person who is unable to pay the debt back as payment of the creditor's zakah is not acceptable fulfillment of zakah, according to the most predominant opinion among Shafi'ites. This opinion is shared by Abu Hanifah and Ahmad, because zakah payment requires actually giving the deservants. Another view among Shafi'ites is to accept such waiving as fulfillment of zakah payment, a view shared by al Hasan and 'Ata', on the grounds that if the creditor gives the debtor zakah in cash, the debtor would pay it back to the creditor as payment of the debt. It is not approved that the creditor give his zakah to the debtor under the condition that the latter pay it back in fulfillment of the debt."26 Abu 'Ubaid quotes that al Hasan does not have any objection to waiving the debt of one who is unable to pay it back, in fulfillment of zakah. On the other hand, Abu 'Ubaid himself strongly opposes such action, on the grounds that payment of zakah in this manner may hide an intention of collecting bad debts. Abu 'Ubaid adds, "It is inconsistent with Sunnah anyway."27 Ibn Hazm approves of such waiving as zakah payment. He quotes a saying reported by Muslim from Abu Sa'id: "A man was financially strained at the time of the Messenger of God (p) as a result of fruits he purchased to sell. He became overburdened by debts. The Messenger of God (p) said, 'Give him sadaqah."28 This is also the opinion of 'Ata', Ja'farites also subscribe to this view. A man asked Ja'far about loans he had given to some people who were not able to pay back. The debtors even deserved zakah, so his question was whether he may waive the debts in fulfillment of zakah payment. Ja'far answered "Yes".29

在我看来,那种认为可以将免除债务的行为计入天课受益人的付款义务之中的观点,比另一种观点更有道理。在《古兰经》中,真主将免除陷入经济困难之人的债务称为施舍(sadaqah)。经文说:"如果债务人处于困难之中,就让他宽限,直到他有能力偿还;如果你们以施舍的方式免除,那对你们更好,只要你们知道。"30

In my opinion, the view that accepts waiving debts off zakah deservants in fulfillment of payment has more substance than the other. In the Qur'an, God calls waiving debts off persons who are in financial difficulties sadaqah. The verse reads, "If the debtor is in difficulty, grant him time till it is easy for him to repay, but if you waive it by way of sadaqah, that is best for you, if ye only knew."30

有些法学家讨论过，邀请贫困者到缴纳天课者的家中用餐，能否作为履行天课的方式。哈乃斐学派及其他学者认为，使贫困者拥有所给予的财物，是履行天课不可或缺的条件；因此，让他们在缴纳者家中用餐，不能视为缴纳天课，而给予食物（即使是熟食）则能满足天课的要求。31

Some jurists discuss whether inviting poor persons to eat in the house of the zakah payer can be accepted in fulfillment of zakah. Hanafites and others argue that since making the poor own the amount given is an indispensable condition for fulfillment of zakah, providing them food to eat in the payer's house cannot be considered zakah payment, while giving them food, even cooked, fulfills the requirement of zakah.31

宰德派认可以向穷人提供食物作为天课的缴纳方式，但须符合以下条件：

Zaidis approve of making food available to the poor as zakah payment under the following conditions:

1. 缴纳天课时的意图。

1. The intention of zakah payment.

2. 食物不应容易变质，应当像枣子或葡萄干那样耐存放。

2. Food must not be quickly perishable. It should be like dates or raisin.

3. 所给予的数额应当是可观的，即超出人们通常不计入其中的范围。

3. The amount given should be substantial, i.e. beyond what is usually not counted by people.

4. 这些食物应当交给穷人支配，5. 穷人必须知道，这是用来缴付天课（Zakah）的。32

4. The food should become at the disposal of the poor, and 5. The poor persons must know that this is in payment of zakah.32