根据税收专家的定义，税是一种强制性的应缴款项，由纳税人缴纳给国家。税收通常依据纳税人的负担能力征收，而与纳税人是否从公共当局利用税收收入所提供的服务中获益无关。税收收入用于公共支出，以实现国家在经济、社会、政治及其他方面的目标。1 天课，依穆斯林法学家的定义，是真主对穆斯林财产所规定的一项确定权利，用于《古兰经》中所提及的各类受益人，例如贫困者、需要帮助者等。

A tax, as defined by taxation experts, is an obligatory due imposed on the payers and submitted to the state. Taxes are usually imposed according to the ability of the payers and regardless of the benefits the payers derive out of the services performed by the public authority with the tax proceeds. Tax proceeds are used for public expenditure to achieve economic, social, political , and other objectives of the state.1 Zakah, as defined by Muslim jurists, is a determined right imposed by God on the wealth of Muslims, to the benefit of the categories mentioned in God's Book, such as the poor, the needy, etc.

这是对真主恩典的感恩之举，旨在寻求祂的喜悦，并净化灵魂与财富。

It is an expression of gratitude for God's graces, and is performed to seek His pleasure and to purify souls and wealth.

以上定义揭示了以下相似之处：

The above definitions reveal the following similarities:

1. 天课与税收中都存在义务与强制的要素。

1. The elements of obligation and compulsion exist in both zakah and taxes.

2. 税款和天课都支付给某个公共机构，无论是地方或国家政府，还是某个自治机构，或公共财库。

2. Both taxes and zakah are paid to certain public body, be it the local or national authority2 or an autonomous institution, or the public treasury.

3. 在税收中，纳税人所缴纳的数额与其所获得的服务之间不存在对等关系。纳税人作为社会成员而有义务纳税。天课同样由每位穆斯林向伊斯兰国家缴纳，并不存在直接的交换关系，无论天课缴纳者可能从国家获得何种利益。

3. In taxes, there is no reciprocity between the amount collected and services received by the payer. The payer is required to pay taxes as a member of society. Zakah is also paid, without any direct exchange, by every Muslim to the Islamic state, regardless of the benefits that the zakah payer may get from the state.

4. 天课（Zakah）以及现代哲学中的税收，除了财政目标之外，还具有社会、经济和政治目标。

4. Zakah and, in their modern philosophy, taxes, have social, economic, and political objectives besides their financial objective.

除上述相似之处外,天课(Zakah)与现代税收之间还存在众多差异:

Outside the above points of similarity, differences between zakah and modern taxes are numerous:

1. 第一个显著的区别在于名称，而名称中蕴含着重要的含义。"天课"（Zakah）一词本义为纯洁、增长和祝福。选用这个词来称呼伊斯兰教的这一支柱，正是为了将这些含义纳入天课之中。"税"则暗示强加、估定和征收。阿拉伯语中的"税"一词"Daribah"同样带有征收和强加的意味。真主说："他们被掩盖在屈辱和吝啬之中（duribat）。"因此，税被视为一种负担和义务。而天课则激发纯洁、圣洁与增长。这暗示着：积聚财富而不通过给予真主规定应付给穷人的权利来加以净化，财富便会成为罪恶的根源；而给予天课——尽管它减少了财富——实际上却带来了增长的因素。

1. The first striking difference is the name, which has important indications. Zakah as a word means purity, growth, and blessing. The word is selected for this pillar of Islam in order to incorporate these meanings in zakah. "Tax" implies imposition, estimation, and charge. The Arabic word for tax, "Daribah", has the same indication of charge and imposition. God says "And they were covered [duribat] with humiliation and miserliness."3 Consequently, a tax is looked upon as a charge and liability. While zakah inspires purity, sanctity, and growth. It is implied that hoarding wealth without cleansing it by giving the right God imposes to the poor makes wealth a source of sin and evil, and that giving zakah -- though it reduces the wealth -- in fact brings reasons for growth.

真主说："真主使高利贷失去一切福泽，却使施舍的善功得以增长。"[4]"你们为他的道路所施舍的，他必以之补偿。"使者ﷺ说："施舍不会使财富减少。"6

God says "God will deprive interest of all blessing, but will give growth for deeds of sadaqat."4 "And nothing do ye spend in his cause but he replaces it." and the Messenger (p) says, "Wealth never decreases as a result of sadaqah."6

此外，天课不仅使所纳之财得到净化，也使纳课之人本身以及受助之人都获得净化之感，因为它能净化人的虚荣、怨恨与自私，并为穷人提供一只仁慈的援手。真主说："你从他们的财产中收取天课，借此你可以洁净他们，并使他们纯洁。"7

Moreover, zakah gives the feeling of purification not only for assets zakted but for the payer himself as well as the recipient, for it purifies from vanity, hatred and selfishness provides a benevolent hand to the poor. God says, "Out of their wealth take sadaqah that so thou might purify and sanctify them."7

2. 性质与实质的区别 天课是一种感恩和感谢真主的敬拜，而税收仅仅是一种公民义务。意向是天课的条件之一，因为一切敬拜行为都需要意向。真主说："他们奉命所做的，只是崇拜真主，诚心归依他，" 天课在伊斯兰教法学著作中总是列于敬拜篇章之中，并在《古兰经》中被提及二十多处。非穆斯林公民不负有天课的义务，因为伊斯兰教认为，强迫非穆斯林履行伊斯兰的敬拜仪式是不公正的。

2. The difference in nature and substance Zakah is a worship in gratitude and thankfulness to God, while taxes are a mere civil obligation. Intention is one of the conditions of zakah, since all acts of worship require intention. God says "And they have been commanded no more than this: to worship God, offering him sincere devotion."8 Zakah is always cited in the sections on worship in books of Islamic jurisprudence, and is mentioned in more than twenty places in the Qur'an. Zakah is not obligated on non-Muslim citizens of the Islamic state, since Islam does not consider it fair to obligate non-Muslims to perform an Islamic rite of worship.