有几种理论解释了税收的法律基础。第一种是契约理论。十八世纪的许多哲学家采纳了这一理论，他们认为，税收建立在国家与个人之间的契约关系之上，即人们纳税，以换取国家提供的服务，例如安全保障和其他公共服务。这一理论以让-雅克·卢梭的社会契约论为基础。按照米拉波的观点，税收是个人为获得共同体的保护而预先支付的价格，类似于买卖合同。按照亚当·斯密的观点，这种契约类似于租赁合同，国家向个人提供服务，个人则为此支付租金；而孟德斯鸠和霍布斯则认为，这类似于保险合同，即税收是个人为确保其余财产受到保护而支付的保险费。

Several theories explain the legal foundation of taxes. The first is the contractual theory. This is adopted by many philosophers of the eighteenth century, who argue that the tax is based on a contractual relationship between the state and the individual, whereby taxes are paid in exchange for services provided by the state, such as security and other public services. This is founded on Jean Jacques Rousseau's theory of social contract. According to Mirabo, the tax is a price paid in advance by the individual for the community's protection, like in a sales contract. According to Adam Smith, the contract is like a rental one, whereby the state provides individuals with services and they pay rent for them, while Montesquieu and Hobbs argue that it is like an insurance contract, whereby the tax is a premium paid by the individual to insure protection of the rest of his wealth.

批评者认为这一理论缺乏根据，因为在纳税人所缴税款与其所获益处之间的任何交换中，都无法实现公正：公共支出用于安全、执法、司法、教育和国防等领域，实际上不可能精确估算每位公民从中获得的确切收益。即便能够衡量每个人所获得的利益，该理论也会导出不公正的结论：通常更需要国家服务的穷人，反而必须承担国家财政的最大负担。此外，这种"保险"式的关系还受到进一步批评：它将国家的职能限定于安全与保护，而且是一种不完整的保险，因为保险人通常会为被保险人所遭受的损失给予赔偿，而国家对财产损失却并不给予补偿。

Critics of this theory believe it is ill-founded, since there is no way of realizing justice in any exchange between taxes and benefits received by the taxpayer, since it is impossible to estimate the exact benefit each citizen receives from the public expenditure on security, law enforcement, judiciary system, education, and national defense. Even if it were possible to measure the benefits received by each individual, this theory leads to the unjust conclusion that the poor, who usually need more of the state's services, must carry the largest burden of state finance. The "insurance" relationship is further criticized because it restricts the role of the state to security and protection only, and is an incomplete insurance since an insured normally compensates the insured for losses incurred, while the state does not give compensation for loss of property.

第二种理论是国家主权论。该理论以国家作为主权实体所拥有的权威来解释税收，认为国家有权依据社会全体成员相互团结的原则分配税负，而不论成员是否从国家的服务中获得任何利益。1

The second theory is that of state sovereignty. This theory explains taxes by the authority of the state as the sovereign body, which has the right to distribute the burden of taxes according to the principle of solidarity of all members of society, regardless of any benefits they receive from the state's services.1

关于天课（zakah）的理论基础，学者们提出了若干学说。本章讨论其中四种：义务说、代理说、互助说和兄弟情谊说。

There are several theories that attempt to explain the theoretical foundation for zakah. Four theories are discussed in this chapter: the theory of obligation, the theory of vice-generency, the theory of mutual solidarity, and the theory of brotherhood.

支持这一理论的人以解释其他义务的方式来解释天课，即：全能的、给予供养的真主有权为其仆人设定一项义务，以感恩于祂，并以此考验他们，从而分辨作恶者与行善者。人类并非徒然被创造，也不会被留置于虚无之中而消亡。真主说："难道你们以为我创造你们只是为了游戏，而你们不会被召回到我这里来吗？"{你们难道以为我创造你们只是游戏，你们不会被召回到我这里来吗？}"人以为他会被放任而不受约束吗？"{人以为自己会被放任不管吗？}人类也并非没有使命与责任。真主派遣使者和先知来引导人类、警告人类，并告知人类真主的诫命和祂所规定的义务，"以便祂按照他们的行为报应作恶者，并以至善报答行善者。"4

Supporters of this theory explain zakah the same way other obligations are explained, i.e. that God, who is the Greater and Provider, has the right to charge his servants with an obligation in thankfulness to Him, and to test them so the wrongdoer can be distinguished from the doer of good. Human beings are not created in vain, nor are they left to be lost in nothingness, God says, "Did ye then think that we have created you a jest, and that ye would not be brought back to us?"2 "Does man think that he will be left purposeless?"3 Human beings are not left without a role and message . God sends messengers and prophets to guide, to warn, and to inform human beings of the commandments of God and the obligations He ordains, "so that He rewards those who do evil according to their deeds, and He rewards those who do good with what is best."4

正如真主规定每天五次昼夜拜功、每年斋戒一个月、一生朝觐一次，使人能够赞颂造物主、遵守祂的礼仪，同样，真主也规定了天课作为一种财产上的功修：人们从自己珍爱的财产中拿出一部分，以感谢真主、寻求祂的喜悦。真主说：{那些免于自身贪婪的人，他们才是成功者。}5

The same way God ordains the performance of payers five times every day and night, fasting one month every year and pilgrimage once in a lifetime, so that man can glorify the Creator and honor His rites, this same way God obligates the payment of zakah as a financial worship, whereby humans spend out of their dear assets in expression of thankfulness to God and in search of His pleasure, God says "And those saved from the covetousness of their own souls, they are the ones who achieve success."5

这一理论的基本要素在于：一切财物实际上都属于真主。人类只是代理人（哈里发）；真主才是万物的真正所有者。"诸天和大地的一切，确是真主的。"{ 诸天和大地中的一切，都是真主的。 } "天地间和它们之间以及泥土之下的一切，都是属于他的。"没有任何人对此拥有任何份额。"你们说：你们舍真主而妄称为神灵的，你们可以去祈祷他们吧！他们不能掌握天地间的一丝一毫，他们对于天地无份，他们中也没有真主的辅佐者。"{ 你们说：你们可以祈祷你们舍真主而妄称为神灵的那些物。他们不能掌握天地间的一粒微尘，他们对于天地无份，他们中也没有真主的辅佐者。 } "真主是万物的创造者，他是万物的护卫者。"{ 真主是万物的创造者，他是万事的主宰。 } "他创造万物，并且妥善地安排万物。"{ 他创造万物，并且妥善地安排万物。 } "你们舍真主而祈祷的那些物，即使联合起来，也不能创造一只苍蝇。"11

The basic element in this theory is that all goods belong, in fact, to God. Human beings are only vicegerents; God is the true owner of everything. "Yea, to God belongs all that is in the heavens and on earth."6 "To Him belongs what is in the heavens and on earth and all between them and all beneath the soil."7 No one, whatsoever has any share in this. "Say, call upon others whom ye fancy besides God. They have no power not the weight of an atom in the heavens or on earth. No sort of share have they therein, nor is any of them a helper to God."8 "God is the Creator of all things, and He is the Guardian and Disposer of all affairs.9 "It is He who created all things and ordered them in due proportion."10 Those on whom beside God ye call cannot create even a fly if they all together for that purpose."11

真主是一切事物的赐予者和给予者。人类所制造和生产的东西，实际上连同人本身，都归真主所有。据经济学家所说，生产是利用已经存在的材料，改变材料的混合方式及其比例。12真主说："我们的主，是赐给每一事物以其形状和性质，然后又为它指明道路的主。"13"真主创造了天地，从天上降下雨水，借雨水生出果实供养你们；他使船只为你们驾驭，使它们奉他的命令在海中航行；他也使河流为你们服务。他又使……服从你们。"天课与税收 259

God is the Bestower and the Giver of all things. What humans make and produce is in fact owned by God, along with man himself. Production, according to economists, utilizes already existing materials, changes the mixture of materials and their proportions.12 God says, "Our Lord is He who gave to each thing its form and nature, and further gave it guidance."13 "It is God who hath created the heavens and the earth, and sends down rain from the skies and with it bringeth out fruits wherewith to feed you. It is He who has made the ships subject to you, that they may sail through the sea by His command, and the rivers has He made subject to you. And He has made subject Zakah and Taxes 259

"你们的，还有太阳和月亮，它们孜孜不倦地运行；还有黑夜和白昼，也为你们驯服。他赐给你们所求的一切。如果你们要计算真主的恩惠，是数不尽的。"14 即便在生产中，也是真主创造了使物质相互混合、改变其特性的规律。真主将这些规律赐予人类，并赋予人类理解和运用它们以造福自身的能力。关于真主在农业上对人类的恩典，他说："你们看看所播的种子吧？是你们使它生长，还是我使它生长？如果我愿意，我能把它变成干枯的碎屑，那时你们就会惊讶地说：'我们真是负债累累了，我们真是被剥夺了。'你们看看所喝的水吧？是你们从云中降下来的，还是我降下来的？如果我愿意，我能使它变成咸的、不可饮用的。那么你们为什么不感恩呢？你们看看所点的火吧？燃烧的树木是你们培育的，还是我培育的？"15 "人应当看看自己的食物，因为我大量地降下雨水，然后裂开大地，使其中生长出谷物、葡萄、蔬菜、橄榄、椰枣、茂密的园林、各种水果和牧草，以供你们和牲畜享用。"16

人是社会性的动物。这一点既为社会学家所知，也为穆斯林学者所知。即使在每个人获取财富和收入的过程中，社会也起着巨大的作用。因此，私人财富必定也具有属于社会财富的一面。同时，真主对穆斯林群体说：“你们不要把真主使你们赖以生存的财产交给愚昧无知的人。”30这节经文表明，财产和财富既属于个人，也同样属于社会。以至于穆斯林法学家推断，对于滥用私人财富的人，必须阻止其支配自己的资产，因为财富同时也属于整个社会。值得注意的是，经文说的是“你们的财产”，而不是“他们的”财产。此外，在另一节经文中，这一含义表达得更为明确。真主说：“信道的人们啊！你们不要彼此枉费钱财，但可以经商，而且你们应当彼此同意。你们不要自杀，真主确是慈爱你们的。”31须注意的是，经文禁止人们虚妄地侵占彼此的财产，虽然它的表述是“你们的财产”。

Human beings are social creatures. This is known to sociologists as much as it is known to Muslim scholars. Even in the procuring of wealth and income by every individual, there is a great contribution of society. Consequently, private wealth must have a facet that is part of the society's wealth at the same time, God addresses the Muslim community, "To those weak of understanding make not over your property which God hath made a means of support for you."30 This verse indicates that property and wealth belong to society as much as to individuals, to the extent that Muslim jurists deduct that abusers of their private wealth must be prevented from practicing control over their assets, since wealth belongs to the whole society as well. Notably, the verse says, "your property" and not "their" property. Moreover, in another verse, this meaning is more explicit. God says "O ye who believe, eat not your property among yourselves in vanities, but let there be amongst you profit and trade and mutual goodwill. Nor kill or despoil yourselves, for verily God hath been to you most merciful."31 It must be noted that the verse forbids eating each others' property in vanity, although it expresses it as "your property".

穆斯林社会与穆斯林群体建立在相互团结与相互扶持的基础之上。这既适用于财产，也适用于人身。以虚妄之举吞噬他人的财产，就如同吞噬社会的财富；侵犯某人的权利，就如同侵犯整个社会。其依据的原则是：“谁杀了一个人，除非是因为杀人或在地上作乱，那就如同杀了全体人类；谁救活了一个人，那就如同救活了全体人类。”32 在解释经文“你们不要以虚妄的方式彼此侵吞财产”时，已故的拉希德·里达说：“这句经文确立了伊斯兰制度的一项根本原则：整个社会在个人财产中拥有份额，这是就正确的意义而言的。今天的社会主义者追求一种公正的分配原则，但只要他们在伊斯兰之外探求，就无法实现，也永远不会实现。伊斯兰认为，每个穆斯林个人的私有财产，也属于整个社会，但这并不侵犯私有产权。每个人都有义务为公共利益做出贡献，无论其是否富有。在这些为了整个社会利益而规定的私人财产权利之上，伊斯兰还敦促富裕者通过善行与慈善行为，持续地为穆斯林兄弟的福祉作出贡献，而社群的福祉是一个整体。”33

The Muslim society and community is based on mutual solidarity and mutual support.This applies to wealth as well as persons. Eating up in vanities somebody's property is like eating society's wealth and transgressing against someone's right is like transgressing against the whole society, on the same principle "That if anyone slew a person -- unless it be for murder or for spreading mischief in the land - it would be as if he slew a whole people , and if anyone saved a life of a person, it would be as if he saved the life of a whole people."32 Commenting on the verse, "Eat not up your property among yourselves in vanity," the late Rashid Rida says, "This expression establishes an essential principle of the Islamic system: the principle that the whole society shares in the property of individuals - in the right sense. Socialists today aim at a just principle of sharing, but they can not realize it and they shall never realize it as long as they continue their search outside Islam. Islam considers the private property of each individual Muslim a property that belongs to the whole society, yet without any violation of the rights of private ownership. Each individual is obligated to contribute to the public interests whether the person is rich or not. Above all these decreed rights on private assets to the benefit of the whole society, Islam urges the wealthy to continuously contribute through righteous and benevolent deeds to the welfare of fellow Muslims and the welfare of the community is a whole."33

"友爱"是天课义务的第四种解释，它比"团结"更深植于心灵，影响也更大。因为团结是一种相互交换，而友爱意味着无私的给予与牺牲。友爱是一种直接源自人类共同人性的精神情感。它要求人们尽自己所能去帮助兄弟，并且爱兄弟所爱的，正如爱自己所爱的一样。

Brotherhood, the fourth explanation for the obligation of zakah, is rooted deeper in the heart then solidarity and is more influential since solidarity is a mutual exchange while brotherhood implies selfless giving and sacrifice. Brotherhood is a spiritual feeling directly derived from the common humanity of men and women. It requires extending any help within one's power to one's brother, and loving for one's brother what one loves for oneself.

兄弟之情有两个层次:一是基于共同人性的纽带,二是基于共同信仰的纽带。所有人,无论肤色、种族、语言、社会地位和宗教信仰如何,都源于一个根源,即亚当和夏娃的子孙,出自同一个起源。真主在《古兰经》中称人类为"亚当的子孙"34或"人类"35。人与人之间存在着仁慈和兄弟情谊等人际关系。《古兰经》不止一处强调了这一点:"人们啊!你们应当敬畏你们的主,他用一个人创造了你们,又用那个人创造了他的配偶,并从他们二人散布了许多男人和女人。你们应当敬畏借之而互相请求的真主,应当敬畏子宫,真主确是监察你们的。"36"子宫"一词提醒人们,全人类都出自一个灵魂,都在这种人类的兄弟情谊中彼此相连。先知(p)

There are two degrees of brotherhood, one based on the common human bond and the other on the common faith. All human beings -- regardless of color, ethnicity, language, social status, and religion -- spring from one source, one single origin as children of Adam and Eve. God in the Qur'an calls humans "O children of Adam"34 or "O humanity."35 Human relations like mercy and brotherhood exist among people. This is emphasized in the Qur'an in more than one place: "O mankind, reverence your guardian Lord who created you from a single person, created of like nature his mate, and from them twain scattered like seeds countless men and women; reverence God, through whom ye demand your mutual rights, and reverence the wombs that bore you, for God ever watches over you."36 The word "wombs" is a reminder that all mankind came from one single soul and are all related in this human brotherhood. The Prophet (p)

"先知"（愿主赐福他并使他平安）在其中说："全体仆人啊，你们都是兄弟。"37 人类的兄弟情谊是这一信仰信条中的基本原则之一。伊斯兰教号召男女信奉这种人类的兄弟情谊，并在生活中加以实践。使者ﷺ在每次拜后都会说："我的主啊，我们的主啊，万物的主和拥有者啊，我作证你是唯一的神，你没有同伴。我的主啊，我们的主、真主啊，万物的神和拥有者啊，我作证穆罕默德是你的仆人，是你的使者。我的主啊，我们的主啊，万物的主和拥有者啊，我作证真主的所有仆人都是兄弟。"38 所有人类的这种兄弟情谊有许多含义，其中之一是：不能有人在别人受苦的时候，独自沉溺于对真主所造之物的自私享受。它意味着每个人都必须与同胞分享真主赐予全人类的恩惠。

emphasizes this when he says, "And be all, O servants of God, brothers."37 Human brotherhood is one of the principles in the creed of this faith. Islam calls upon men and women to believe in this human brotherhood and practice it in their lives. The Messenger (p) used to say after regular prayers, "My Lord, Our Lord, and the Lord and Owner of everything, I am a witness that you are the Diety, alone; You have no partner, My Lord, our God, and the God and Owner of everything, I am a witness that Muhammad is Your servant and Your messenger. My Lord, our Lord, and the Lord and Owner of everything, I am a witness that all servants of God are brothers."38 This brotherhood of all human beings has many implications; among them is that no human being must be submerged in selfish enjoyment of the goods God created while others suffer. It implies that each must share with fellow humans the grace God bestows on all humanity.