在考察了允许在天课之外缴纳其他财务义务的利弊之后，我们发现，各方的分歧并不像人们想象的那样大。他们在以下几点上取得了一致：

After surveying the pros and cons of permitting financial dues in addition to zakah, we find that their differences are not as great as one may think. They all agree on certain points:

A. 赡养贫困父母的义务。

A. The obligation to provide for needy parents.

B. 对其他贫困亲属负有供养义务，尽管对于此项义务所涵盖的亲属关系程度，学者们存在分歧。

B. The obligation to spend on provisions for other needy relatives, although there are differences as to the degree of relation included in this obligation.

C. 为那些极度需要食物、衣物或住所的弱势者提供帮助的义务。贾萨斯在其《古兰经教律》(Ahkam al Qur'an)中说:"天课是普遍的义务,但当出现某些需要其他支出的情况时,例如饥饿者需要食物、裸体者需要衣服,或死者需要丧葬费用,这些支出同样是必须的。"[1]与此类似的是,把水桶、锅或斧头借给极度需要的人,因为根据伊制马(ijma')的共识,防止伤害是全体穆斯林的集体义务。

C. The obligation to provide for the deprived who are in desperate need of food, clothing, or shelter. In his Ahkam al Qur'an, al Jassas says, "The obligation is generally zakah, except when certain things happen that require other payments, such. as necessity of food for the hungry, clothes for the naked, or funerals for the deceased."1 Similar to this is lending buckets, cooking pots, or axes to those in dire need, since prevention of harm is a collective obligation on all Muslims according to ijma'.

D. 为公共必需之事付出的义务，例如保卫穆斯林的土地、解救被异教徒俘虏的穆斯林，以及治疗疾病和赈济饥荒。这一点为穆斯林学者一致公认。拉姆利在《Sharh al Minhaj》中说："集体义务（furud al kifayah）包括：在天课款项和公库款项不足时，防止穆斯林遭受伤害，包括为无衣者提供衣物、为饥饿者提供食物。此项义务落在那些拥有超出其一年所需之余财的人身上。而且，依照最为通行的观点，所给予的帮助之量应当达到足够（sufficiency）的程度，而不仅仅是维持生存（subsistence）。与食物和衣物类似的必需品还有医疗车辆及其他必要的服务。"2

D. The obligation to pay for public necessities such as defending Muslim land, freeing Muslim captives taken by unbelievers, and curing diseases and relieving from famines. This is agreed upon unanimously by Muslim scholars. In Sharh al Minhaj, al Ramli says, "Among the collective obligations [furud al kifayah] are the requirement to prevent harm to Muslims including providing clothing to the clotheless and food to the hungry if zakah funds and public treasury funds are not sufficient. This requirement is obligated on those who have excess above their yearly needs. Moreover, the amount of help must equal, according to the most accepted view, the provision of sufficiency and not merely subsistence. Similar to food and clothing are necessities such as medical cars and other necessary services."2

在第四部分中提到，沙斐仪派学者纳瓦维认为，除了缴纳天课之外，供养正规军是国家富人的责任。伊本·阿拉比在其《古兰经律例》中补充道："如果天课已经实行，而又出现了其他需要，那么依据一致的见解，富人必须有义务满足这一需要。马立克说：'穆斯林都有义务出资赎回战俘，即使这需要耗尽他们的全部财产。'此外，如果某位总督因不公正的行为而没有分配已经收取的天课，那么按照我认为最正确的观点，富人仍须满足穷人的需要。"在其古兰经注释中，古尔图比也强调了同样的观点："学者们一致认为，如果在天课分配之后出现了需要，就必须筹集资金并用于该需要。"在其《教法的坚守》一书中，沙提比总结道："如果公库空虚，而军队的资金需求仍未得到满足，那么一个公正的政府可以向富人征收足以满足这些需要的税款，直到公库重新有了资金。"5

It is mentioned in part four that al Nawawi, a Shafi'ite, believes providing for the regular army is the duty of the country's rich, besides zakah payment. Ibn al 'Arabi in his Ahkam al Qur'an, adds, "If zakah is practiced, and some further need arises, the rich must be obligated to provide for this need by unanimous agreement. Malik says, 'Muslims are all obligated to provide for freeing their prisoners of war, even if this were to take all their wealth.' Moreover, if a governor, by an act of oppression, does not distribute the already-collected zakah, the rich must still provide for the needs of the poor, according to the view I think most correct."3 In his explanation of the Qur'an, al Qurtubi emphasizes the same: "Scholars are in agreement that if a need arises after the distribution of zakah, funds must be collected and used for that need."4 In his al I'tisam, al Shatibi concludes, "If the public treasury is empty and the needs of the army for funds are still not satisfied, a just government can impose on the rich taxes sufficient to provide for these needs, until the treasury has funds again."5

这些都明确表明，在某些已达成共识的情况下，除天课之外可能还存在财产方面的义务。令人惊讶的是，这些引述出自那些被认为主张除天课外再无其他财产义务的学者，这说明他们所主张的这一立场，其目的在于防止统治者所强加的、通常用于满足其自身享乐及其支持者享乐的压迫性和不必要的赋税。然而，这并不意味着双方之间不存在真正的分歧。

All these are clear statements that there are agreed upon cases in which financial duties may exist in addition to zakah. Amazingly enough, those quotations are from scholars known to believe that there are no other financial duties besides zakah, which reveals that what they mean by this position is the prevention of oppressive and unneeded taxes usually imposed by rulers and used for their own pleasures and those of their supporters. However, this does not mean there are no real differences between the two parties.

主要的实质性分歧可归纳如下：

The areas of real difference can be summarized as follows:

A. 收获时农作物应缴纳的义务权利。

A. The due right on agriculture at the time of harvesting.

B. 牲畜的天课

B. Dues on livestock.

C. 客人的权利。

C. The right of the guest.

D. 获得邻里帮助的权利。

D. The right to neighborly help.

除了天课之外，信士们将这些都视为其他经济义务，而反对者则视之为可取的善行，但在紧急需要的情况下除外，正如贾萨斯所说："借出这些工具（如水桶、锅和斧头）在紧急需要时可能是义务，因为拒绝借出会招致指责和惩罚。但在并无迫切需要的情况下拒绝借出，只表明一种不良的礼节和低下的品德，而这不应是穆斯林的品性，因为先知ﷺ说：'我被派遣来完善良好的品德。'"7

All these are considered obligations by the believers in other financial duties besides zakah while they are viewed as desirable acts of benevolence by the opponents, except in the case of necessity, as stated by al Jassas: "Lending these tools (like the bucket, cooking pot, and axe) may be obligatory in case of necessity, when refusal to lend is a cause for blame and punishment. But refusal to lend in cases where there is no dire necessity is only a sign of bad manners and low morality that is not supposed to be a trait of Muslims, since the Prophet (p) says, 'I was revealed to in order to complete the good moralities.'6"7

E. 最重要的分歧点在于：穷人有权从富人的财富中获得照顾。持此观点的学者认为，除天课之外还存在其他义务。

E. The most important point of difference is the right of the poor to be taken care of out of the wealth of the rich, which is called for by scholars who believe that there exist duties besides zakah.

这些存在分歧的问题需要加以研究，以探明正确的立场。

These areas of dispute require study in order to discover the correct position.

A. 第一卷第三部分已经研究过穷人在收成时对农产品所享有的权利，并得出结论：这项权利虽然在一节麦加章节的经文中被提及，实际上即是什一税（Ushr），也就是天课本身。这条早期的经文宣告的是普遍的义务，其具体细节则在麦地那时期才确定下来。

A. The right of the poor to agricultural produce at the time of harvest was studied in part three of volume one, and it was concluded that this right, though mentioned in a Makkan verse, is in fact the Ushr, which is zakah itself. The early ordinance in the Makkan verse proclaims the general obligation, whose details come later in Madinah.

B. 至于客人的权利，从经文和圣训来看，这指的是在一个无人相识的地方旅行的陌生客人。这与旅途中的人（wayfarer）几乎相同，甚至伊本·阿拔斯以及数位再传弟子都解释说，旅途中的人就是客人。8 这些圣训明确指出，客人的权利是应当被款待食物和提供住宿。

B. As for the right of the guest, it is apparent from the texts that this means the stranger guest traveling in an area where he knows nobody. This is almost the same as the wayfarer, that Ibn 'Abbas and several Followers even explain that the wayfarer is the guest.8 The sayings explicity state that the guest's right is to be offered food and shelter.

这确实与天课（Zakah）不同。

This is indeed different from zakah.

C. 给予邻里帮助无疑是应尽的义务，拒绝给予则会招致责难与谴责。这项义务也不同于天课（宰卡）。

C. Extending neighborly help is undoubtedly obligated and its refusal is a cause for woe and severs censure. This due is also different from zakah.

D. 至于富人财产中贫穷者应得的权利，这在伊斯兰教法中是广为人知的事情，因此无需引述相关的经文或圣训。

D. As for the right of the poor to be taken care of from the wealth of the rich, it is a matter so well-known in Shari'ah that the verses or sayings about it need not be quoted.

然而,学者们通常会特别留意这节经文:"你们把脸转向东方或西方,并不是善行……"

However, scholars usually give special attention to the verse "It is not righteousness . .

"以及他的这句话：‘财产上除天课之外别无其他义务’，因为这两段经文极为明确、直截了当地确立了这一原则。它直接源于伊斯兰教的根本基础，也源于其制度的本质。"

." and to the saying, "There are on wealth rights besides zakah" because these two texts are extremely explicit and to the point in laying down this principle. It is directly derived from the basic foundations of Islam and from the very nature of its system.

相互团结、合作、关怀与慈悲，是伊斯兰制度的基本特征。

Mutual solidarity, cooperation, care, and mercy are basic features of the Islamic system.

在反对zakah之外其他财务义务的人所引用的《古兰经》与圣训的所有经文中，可以清楚看到，zakah与对财富所负的其他一切财务义务截然不同。Zakah是富人所应承担的唯一恒常、定期且有明确规定的财务义务。无论社会中是否存在贫困者与需要帮助的人，它都必须缴纳。它是一种向真主履行的功修，也是对真主赐予富人恩典的感恩。它既净化并洁净了已缴纳zakah的财产，也净化并洁净了财产所有者的灵魂。

From all texts of Qur'an and Sunnah presented as argument by the opponents of financial dues beside zakah. It is clear that zakah is distinct from all other financial duties on wealth. Zakah is the only permanent, regular, and well-defined financial obligation due from the rich. It must always be paid, regardless of the existence or non-existence of poor and needy in the society. It is performed as a worship to God and an act of thankfulness for the graces He bestowe on the rich. It is a purification and sanctification of the zakated assets as well as the souls of their owners.

至于其他财政义务，例如在天课收入不足时为扶助贫困者而征收的摊派，这些义务是暂时性的，其数额仅以需要的程度为限。因此，它们会因情况而异。这些义务不一定是个人义务，而是集体义务，意思是如果需要已经由一些最富有的纳税人予以满足，其他人便可免除。但不可忘记某些例外情况，在这些情况下，这种集体义务会转变为个人的、特定的义务，例如只有一位富人能够提供帮助的时候。

As for other financial obligations, such as dues collected to support the poor in case of inadequacy of zakah proceeds, these obligations are temporary ad measured only by the amount of need. Consequently, they differ according to circumstances. These obligations are not necessarily individual but collective, in the sense that if the needs are provided for by some of the richest payers, others may be exempted. One must not forget certain exceptional cases, in which such a collective obligation becomes individual and specific, like when there exists only one rich person available to extend help.

伊本·泰米叶评论“财产上除天课外别无其他应缴之义务”这句话时说：

Ibn Taimiyah comments on the statement 'There are no other dues imposed on wealth besides zakah':

这句话的意思是：除天课（zakah）之外，并不是仅仅因为拥有财产或资产，就被强加其他义务。确实，富人还需承担其他义务，但这些义务并非单纯因为拥有资产而产生，例如供养妻子、奴仆、所拥有的牲畜、贫困的父母及其他亲属，偿还到期债务，以及供养饥饿者、为裸露者提供衣物。后者属于集体义务而非个人义务。这些财务责任的产生是由于其他原因，如亲属关系或紧急需要的存在，但拥有财富是其成立的必要条件。因此，拥有财富与这些义务的关系，就如同有能力获得朝圣的交通工具与朝圣义务的关系：朝圣只对每一位有能力完成它的穆斯林才成为义务。至于天课，它因拥有财富而成为义务，无论是否有人需要其分配，都必须履行。它是应归于真主的权利。13

It means no dues except zakah are imposed only for the reason that wealth or assets are owned. Indeed, other dues are imposed on the rich, but not simply because of owning assets, such as provision for the living expenses of wives, slaves, owned livestock, needy parents and other relatives, paying due debts, feeding the hungry and clothing the naked. The latter is a collective and not individual obligation. These financial obligations are imposed for other reasons, such as family relation or the presence of dire necessity, but owning wealth is a necessary condition for their levy. Thus, owning wealth to these obligations is like being able to procure means of travel to pilgrimage: Pilgrimage is obligated only on each Muslim who is able to perform it. As for zakah, it is obligated by reason of owning wealth, and must be performed regardless of the need for its dispersement. It is a right due to God."13