税收作为国家强制征收的义务性捐税，必须建立在某些合乎常理的原则之上，否则就会引起动荡和混乱。在过去几个世纪里，学者和税收专家们曾就这些原则展开争论。十八世纪的亚当·斯密将这些原则概括为：公平原则、确定性原则、便利原则和节约原则。¹ 因此，本章分为四节，分别结合税收和天课来讨论这些原则。

Taxes, as obligatory levies enforced by the state, must be based on certain principles of common sense, otherwise they cause unrest end disturbance. Scholars and taxation experts throughout the past few centuries have argued over these principles. Adam Smith in the eighteenth century sums up these principles as: the principles of justice, certainty, convenience, and economy.1 This chapter consequently has four sections in which these principles are discussed in relation to both taxes and zakah.

根据史密斯的观点，公正原则是指国家的所有公民都应共同分担政府的开支，每个人按其能力承担，即按其受国家保护的收入比例承担。这一原则与伊斯兰教法总体上是一致的，与天课本身也是一致的，这一点将在本节中加以说明。

The principle of justice, according to Smith,2 means all citizens of the stats must share in financing the government's expenditures, each according to his ability, i.e. in proportion to his income, which is protected by the state.3 This principle is consistent with Shari'ah in general and with zakah itself, as will be explained in this section.

公正是伊斯兰教的一项普遍原则。它是真主的属性之一，是祂的尊贵名称之一，天地都建立在此之上。为了确立这一原则，真主派遣了使者，降下了经典。《古兰经》明确declare：{我确已派遣我的使者，携带明证，并降下经典和天平，以便世人主持公正。}这一公正原则在天课中体现如下：

Justice is a general principle in Islam. It is one of the characters of God, one of His glorious names on which the heavens and earth are based, for the establishment of which God sent messengers and Books. The Qur'an declares in explicit words, "We sent aforetime Our apostles with clear signs, and sent down with them the Book and the Balance (of right and wrong) that people may stand forth in justice."4 This principle of justice is apparent in zakah in the following manner:

1. 义务上的平等 天课是每一位拥有应纳天课财产（尼善不）的穆斯林都必须履行的义务，不论种族、肤色、社会地位或性别。弱者与强者、贵族与平民、统治者与臣民、有学问的人与无知的人，在天课义务上一律平等。这与税收不同，过去西方的一些做法中，贵族和教士往往可以免税。5

1. Equality in obligation Zakah is obligated on each Muslim who owns nisab, regardless of race, color, social status, or sex. The weak and the strong, the noble and the common, the governor and the subjects, the learned and the ignorant. All are equal in the obligation of zakah. This is not the case with taxes, especially in past Western applications when nobles and clergymen were exempt from taxes.5

伊本·哈兹姆说："天课对男女、老少、神智清醒者与神智失常者都是义务，因为真主说：'你从他们的财产中收取天课，借以洁净他们，净化他们。'这涵盖了所有人，因为所有人都需要真主的洁净与净化。使者（愿主赐福他并使他平安）对穆阿兹说：'你要告诉他们，真主为他们规定了一项天课，从他们中的富人那里收取，交给他们中的穷人。'这段经文包括每一位富有的穆斯林。"6

Ibn Hazm says, "zakah is obligatory on men and women old and young, sane and insane, for God says 'Out of their wealth take sadaqah, so thou might purify and sanctify them'. This covers everyone, for all are in need of the purification and sanctification of God. The Messenger of God (p) told Mu'adh, 'Inform them that God imposes on them a sadaqah, to be taken from the rich among them and rendered to the poor among them.' This text includes every rich Muslim."6

2. 免除未达尼萨布的财产 伊斯兰的公正原则要求，拥有少量财产的人应免于缴纳天课。天课只向富裕者征收，即拥有至少满一个尼萨布财产的人。这使天课的负担对人们而言更为轻松。真主说："你们当宽恕，命人行善，并且远避愚昧的人。"以及"他们问你该施舍多少"。

2. Exemption of wealth below nisab The principle of justice in Islam requires that those who own small amounts of wealth be exempted from zakah. Zakah is only imposed on the rich, i.e. those who own at least full nisab. This makes the burden of zakah easier on people. God says, "Take the excess,7 and command what is right,"8 and "They ask thee how much they are to spend.

"说“超出你们所需的”。"9 伊本·阿拔斯解释这些经文中的“超出你们所需的”，指的是富人的剩余财产。

Say 'what is beyond your needs'."9 Ibn 'Abbas explains "what is beyond your needs" in these verses as the excess of the rich.

3. 消除重复征收 在天课的公正施行中，先知（愿主福安之）说："天课不得重复征收。"10 阿布·欧拜德解释说："这是指同一年内不得对同一财产两次征收天课。"11 伊本·古达maa等学者认为，这段圣训禁止因同一课税原因在一年之内多次征收天课。12 用财政学的术语来说，这意味着必须避免税负的双重征收。

3. Elimination of duplicity In application of justice in zakah, the Messenger (p) says, "There must be no duplication in sadaqah."10 Abu 'Ubaid explains, "This means sadaqah must not be collected twice in a year."11 Ibn Qudamdh and others argue that the saying prevents collecting zakah more than once in a year for the same reason of zakatability.12 Using the terms of public finance, this mean duality in taxes must be avoided.

上述圣训暗示了几个要点：

The above-mentioned saying implies several points:

A. 阿布·哈尼法指出："如果所有者出售了一些牲畜，他在计算其所拥有现金的天课时，无需将已缴纳天课的牲畜计入其中，因为这样的计算会导致同一年度内对牲畜重复征收天课，而这是被禁止的，正如那段圣训所言。"13

A. Abu Hanifah makes the point that."If an owner sells some livestock, he need not add already-zakted animals to the cash money he owns in calculating its zakah since such addition duplicates zakah on livestock in the same year, which is prevented by the saying."13

B. 一个人若已对自己所持有的现金缴纳了天课，之后又用这笔钱购买牲畜以增添其畜群，那么在该年的天课计算中，无需将新购入的牲畜（其价值已作为现金缴纳过天课）计入他所拥有的牲畜之中，因为这样的计入属于对天课的部分重复征收。14

B. A person who pays zakah on cash money he owns, then purchases livestock with it, to add to his herd, need not add newly bought livestock, whose value was zakted as money, to the cattle he owns in the calculation of zakah during that same year, because such addition is partial duplication of zakah.14

C. 购买达到尼صاب数量的牲畜作为商品存货的人，依照艾布·哈尼法、赛·奥斯里和艾哈迈德的观点，只需就这些牲畜缴纳商业存货的天课；而马立克和沙斐仪则认为，此人应缴纳牲畜的天课。15 没有任何学者主张对这类存货同时征收牲畜天课和商业天课，因为这属于天课的重复征收。

C. A person who buys livestock in the amount of nisab as trade inventory must pay on this livestock only zakah of business inventory, according to Abu Hanifah, al Thawri, and Ahmad, while Malik and al Shafi'i believe such a person must pay zakah of livestock.15 No scholar argues that on such inventory both zakah on livestock and zakah on trade must be collected, since this is duplication of zakah.

D. 免除用于耕作的农用牲畜的理由，是为了防止重复征收天课。由于这些牲畜参与了可征收天课的资产（农产品）的生产，若再对这些牲畜征收天课，便构成重复征收。 Abu 'Ubaid 强调道："如果（这些牲畜）用于灌溉和耕地，那么应纳天课的谷物中就已包含了这些牲畜的劳动价值。若对牲畜征收施舍税，同时谷物也被征收天课，这就造成了征收上的重复。"17

D. The argument given for exempting farm animals used in cultivation is based on the prevention of duplication of zakah. Since such animals work in the production of a zakatable asset (the agricultural produce), imposing zakah on such animals is thus duplication.16 Abu 'Ubaid emphasizes, "If (these animals) work at watering and plowing, the grain that is zakatable includes the value of these animals' work . If one imposes sadaqah on the animals while the grain is also zakted, this makes duplication in the levy."17

E. 哈乃斐派以"天课不得重复征收"的原则为依据，主张哈拉吉地免征十一税（'ushr）。他们认为哈拉吉地每年都要缴纳税款，因此同一块土地上不得同时征收十一税和哈拉吉。18

E. Hanafites base their argument of exempting kharaji land from 'ushr on the principle of "no duplication in zakah." They say kharji land is taxed on a yearly basis, thus 'ushr and kharaj must not be combined on the same land.18

F. 法学家为防止天课的重复计算，认为尊卑（nisab）不应被债务耗尽或加重，因为作为他人债务的资产，在计算天课时必须予以扣除，并从应纳天课的角度视为不存在。

F. Jurists, in preventing duplication in zakah, argue that nisab must not be exhausted or burdened by debts, since assets that are due to others as debts must be deducted in the calculation of zakah and treated as non-existing from the point of view of zakatability.

法学家们认为，从应纳天课的资产中扣除债务，其依据是避免重复计算的原则，因为债权人需要就这些债款缴纳天课。19

Jurists argue that the deduction of loans from zakatable assets is based on the principle of avoiding of duality, since the creditor is required to pay zakah on such loans.19

4. 天课的税率因付出的努力而异。当生产过程需要更多人力付出时，适用较低的税率。

4. Rates of zakah differ depending on efforts Lower rates apply when the production process requires more human efforts.

因此，天然降雨或河水灌溉的谷物和果实，天课税率为百分之十；需要用机械提水灌溉的，税率为百分之五；而劳动所得、薪金和职业收入的税率仅为百分之二点五。天课制度在依据生产中所付出的努力而设定不同税率这一点上，几乎是独一无二的。

Accordingly, the rate of zakah is ten percent on grains and fruits watered by rain or rivers, and five percent when water must be carried mechanically, while the rate on earned income, salaries, and professional income is only 2.5 percent. The system of zakah is almost unique in these variations of rates according to effort spent in production.

5. 考虑个人情况 公正原则的另一项重要应用，是关注天课缴纳者的个人情况。天课并非仅仅针对脱离于人本身的应纳税财产。税收专家区分了他们所谓的"人头税"与"物产税"。人头税会考虑以下几点：

5. Consideration of personal circumstances Another important application of the principle of justice is giving attention to the personal circumstances of the zakah payer. zakah does not deal solely with zakatable items detached from the person himself. Taxation specialists distinguish between, what they call "personal taxes" and "physical taxes". Personal taxes take into consideration the following points:

1. 免除最低生活水平所需部分的税收。

1. Exemption of a minimum standard of living from taxes.

2. 征税时对收入来源的考量

2. Consideration of the source of income in the levy of taxes.

3. 扣除与收入相关的成本和支出。

3. Deduction of costs and expenditures related to income.

4. 考虑家庭责任。

4. Consideration of family responsibilities.

5. 债务与借贷的考量。

5. Consideration of debts and loans.

伊斯兰教在义务、豁免、税率和扣除方面为天课制度设定了个人因素，这早于所有已知的税收制度。在公共财政研究认识到人头税与财产税之别之前很久，伊斯兰教就已确立了以下内容：

Islam preceded all known taxation systems in providing for personal elements in the obligation, exemption, rates, and deductions in the zakah system. Long before public finance studies recognized any distinction between physical and personal taxes, Islam established the following:

A. 不足为天课标准（nisab）的财产免征天课。这一原则的依据是：天课是向富人征收、用以济助穷人的；nisab是富足的最低标准。直到近来，其他税收制度才开始对低于某一最低标准的收入免除税负。20

A. The exemption of what is below nisab from zakah. This is founded on the principle that zakah is imposed on the rich for the benefit of the poor; nisab is a minimum level of richness. Only recently have other taxation systems started exempting income beneath a certain minimum from the burden of taxes.20

B. 除了 nisab（应纳天课的最低限额）之外，维持最低生活水平所需的费用也可免于天课（zakah）。

B. In addition to nisab the cost of a minimum level of living is exempt from zakah.

生活所需被视为纳税人的基本需求之一。法学家将尼萨布定义为超出所有者基本需求的那部分财产（例如200迪尔汗白银）。这一点已在本书第三部分第一章中讨论过，其中强调天课只从盈余中征收。

The provision for living is considered among the basic needs of zakah payer. Jurists defined nisab as that amount (say 200 dirhams of silver) which is in excess of what is needed to satisfy the essential needs of the owner. This was discussed in chapter one of part three of this book, where it was emphasized that zakah is only taken out of excess.

穆斯林学者将“盈余”定义为超出满足基本需要所必需的供给之上的部分，21 因为先知（p）说：“施舍只能出自富足。”又说：“先从你所负责供养的人开始。”C. 根据大多数学者的观点，债务应从应税资产中扣除。

Muslim scholars define excess as what is above the provision needed for satisfying essential needs,21 for the Prophet (p) says, "Sadaqah must only be given out of richness," and "Start (by providing) for those you are responsible for." C. Debts are deducted from taxable assets according to the majority of scholars.

这一观点得到了伊斯兰教法的经文和精神的支持。22 哈乃斐学派认为："凡负债而债务耗尽其资产者，无论这些债务是欠他人的，还是欠真主的（例如过期未付的天课），都不需缴纳天课。这样的人既需要偿还欠他人的债务，也需要偿还欠真主的债务，以免遭到人们的追讨，并避免后世的惩罚。未偿还应付的债务会阻碍他进入天堂，还有什么比这更需要担心的呢？因此，摆脱这些责任对他而言，就像口渴的人需要水、赤身的人需要衣服一样。这样的人确实应当免除天课。"23

This is supported by the texts and spirit of Shari'ah .22 Hanafites say "Whoever owes debts that exhaust his assets, whether these debts belong to other people or to God (such as past due zakah), is not zakatable. Such a parson needs to pay liabilities due to other people as well as to God, in order to avoid people's demand and the punishment of the hereafter. Not paying due debts hinders him from entering heaven, what need is there more than this? Thus, ridding himself of these responsibilities is to him like water for the thirsty person or clothing for the naked. Such a person must indeed be exempt from zakah."23

D. 生产成本和付款人的生活开支应从应纳税收入中扣除。阿塔（'Ata）谈到农业天课时说："先扣除你的开支，然后对余额缴纳天课。"这也是伊本·欧麦尔（Ibn 'Umar）和伊本·阿拔斯（Ibn 'Abbas）的观点。据传，艾哈迈德（Ahmad）也有类似的看法。在商业中，开支同样在计算天课之前予以扣除。24

D. Production costs and provisions for the payer's living are deducted from zakatable income. 'Ata says regarding zakah on agriculture, "Deduct your expenditures, then pay zakah on the residual. "This is also the view of Ibn 'Umar and Ibn 'Abbas. A similar opinion is reported from Ahmad. In trade, expenditures are also deducted before the calculation of zakah.24

E. 从天课不同应税财产的不同税率中，可以明显看出对收入来源的考虑。例如，商业收入、薪金和职业收入适用2.5%的税率；农业产出适用5%或10%的税率；矿藏和埋藏的财宝则适用20%的税率。

E. Consideration of sources of income in zakah is obvious from the application of different rates according to the different sources of zakatable items. so that 2.5 percent applies on trade income, salaries and professional income; five or ten percent on agriculture, and 20 percent on minerals and buried treasure.

6. 程序中的公正 除了天课本身的征收公正之外,征收程序也以公正为基础。该制度强调,天课官员必须从最优秀、最有学识的人中挑选,并须明确指示他们在估算和计算天课时保持公正。 阿布·优素福致函哈里发哈伦·拉希德:"信士的长官啊,请您命令您的大臣挑选一位诚实、可靠、明智的人,您可信任他,人们也信任他。然后任命他征收天课。吩咐他只指派那些可以信赖的官员,并在考察其见解、品行和诚实之后,再派他们到各地征收天课。我得知,一些哈拉只(地税)专员派人去征收天课,这些人行不义之事,任意欺压百姓,拿取对他们而言不合法的财物。至于天课,您只能任命正直、可靠的人。"25

6. Justice in procedures In addition to justice in the levy of zakah itself, collection procedures are also based on justice. The system emphasizes that zakah officers must be selected out of the best, most knowledgeable persons, who must be clearly instructed to be fair in their estimations and calculations of zakah. Abu Yusuf wrote to the khalifah Harun al Rashid "O Prince of Believers, order your ministers to select a person who is honest, trustworthy, wise; whom you can trust and whom people can also trust. Then appoint him to collect the sadaqat. Instruct him to assign only officers who can be trusted, after inspecting their opinions, behavior, and honesty, for the collection of sadaqat in different areas. I have come to know that some of the kharaj commissioners send men to collect zakah who do injustice and arbitrarily oppress people. They take what is not lawful to them. For zakah, you must only appoint the righteous and trustworthy people."25

先知ﷺ命令他的天课征收官要公正、适度，并严格遵守这项义务的规定和指示。他ﷺ说："公正地从事施舍工作的人，如同为主道而战的战士。"26 他还劝诫一位天课征收官说："阿布·沃立德啊，你要敬畏真主，不要在复活日背负着因侵吞而来的一头叫唤的骆驼、一头哞哞叫的牛或一只咩咩叫的羊而出现。"27

The Prophet ordered his zakah commissioners to he just and moderate and to observe, to the letter, the rules and instructions of this obligation . He (p) says, "A just worker on sadaqah is like a fighter in the way of God."26 He advised one of his zakah commissioners, "O Abu al Walid, fear God, and do not appear on the Day of Resurrection carrying a camel that shout or a cow that moos or a sheep that bleats out of embezzlement."27

税收的确定性是指税种必须被明确、排他地界定，不存在可能导致任意执行的模糊之处。确定性不仅涉及应缴金额的计算与界定，也涉及缴纳的时间和程序。亚当·斯密认为确定性原则非常重要，因为纳税人必须清楚确切地知道自己的全部义务。在斯密看来，确定性甚至可能比公平本身更为重要。

Certainty in taxation means the tax must be well defined in an exclusive manner without ambiguity that leaves room for arbitrary application. Certainty refers to time and procedure of payment in addition to the calculation and definition of the amount that must be paid. Adam Smith believes the principle of certainty is very important, since the taxpayer must know with certainty all his obligations. Certainty, according to Smith, may even be more important than justice itself.

毫无疑问，确定性与任何税收制度的稳定性有着密切的关系。

There is no doubt that certainty has much to do with the stability of any tax system.

如果纳税人习惯了税种、税率和缴纳程序，那么纳税对他们和政府来说都会变得更加容易。正因如此，一些税收专家（如卡纳尔）认为，凡是旧税都是好的，凡是新税都值得怀疑。税收制度的稳定性，就像商法的稳定性一样，有助于增强人们对该制度及其未来的信心，从而有利于经济活动的繁荣。28

If the taxpayers become accustomed to the taxes, their rates, and payment procedures, tax payments become easier for them and for the government as well. Because of this, some taxation specialists, like Canard, believe that every old tax is good and every new tax is dubious. Stability of the taxation system, like stability of business law, helps build confidence in the system and its future, and thus in the prosperity of economic activities.28

毫无疑问，天课制度具有高度的确定性。天课是真主在其永恒的经典中所规定的，任何人都不能在其中增添或删减任何内容。真主确定了其比例，这些比例由真主的使者ﷺ传述给我们，我们还拥有丰富的教法学遗产，对其作出解释和细化。天课的所有基本条例都是确定的，任何人的努力都无法改变。了解这些基本条例是每位穆斯林作为伊斯兰教信仰的一部分所必须履行的义务。天课是人类所知的最稳定的财务制度。

Undoubtedly , the system of zakah provides a high degree of certainty. Zakah is imposed by God in His eternal Book; no one can add or delete any thing in it. God determines its rates which have been reported to us by God's Messenger, and we have an enormous heritage of jurisprudence that provides explanations and details. All the basic rulings of zakah are fixed and unchangeable by any human effort. Knowing these basic rulings is obligatory for each Muslim as part of the religion of Islam. Zakah is the most stable financial institution humanity has ever known.

亚当·斯密提出的第三项税收原则是便利原则。它指的是，税收及其征收程序应当尽可能方便纳税人，使他们愉快、满意地缴纳税款，或至少不会心存疑虑、不感到不便。

Convenience, the third principle of taxation given by Adam Smith, means that the tax and its collection procedures must be made most convenient to taxpayers, so they give the tax with pleasures and satisfaction, or at least without doubt or inconvenience.

纵观伊斯兰教关于天课的律法和规定，便可看出这一原则是如何被遵守的。这在许多场合都有明显体现：

A quick glance at Islamic laws and instructions about zakah reveals how much this principle is observed. This is apparent in many occasions:

1. 艾哈迈德记载，伊本·欧麦尔（愿安拉喜悦他们父子）说，安拉的使者ﷺ说："穆斯林牲畜的天课应当在它们的饮水处收取。"在艾哈迈德和艾布·达伍德所载的另一版本中，先知ﷺ说："不得搬运或带走应纳天课的财产。其应缴的天课不得在其他地方收取，只能在其所在地收取。"29 据海塔比（Al Khattabi）所言，"不搬运，也不带走"的意思是，缴纳天课者不得被要求把财产运到收取者那里，也不得为了使收取者难以追缴应纳天课的财产而把财产带离收取者。应纳天课的财产必须在其所在之地清点，并在其所在之地估算天课。30 沙ওকানি（Al Shawkani）补充道："这句圣训的意思是，收取者应当前往各地收取天课，因为这对缴纳者更为便利。"31

1. Ahmad reports from 'Abd Allah bin 'Umar that the Messenger (p) said "Sadaqat of Muslims' livestock must be collected at their watering places." in another version reported by Ahmad and Abu Daud, the Prophet (p) said, "There should be no bringing or taking away of zakatable assets. Their due sadaqat must not be collected except in their own locales."29 According to al Khattabi, "No bringing and no taking away" means zakah payers must not be asked to bring their assets to the collector, nor should the payers take their assets away from the collector with the intention of making it difficult for him to pursue the zakatable items. Zakatable items must be counted and zakah estimated in the localities of these assets."30 Al Shawkani adds, "This saying means the collector is the one who travels for zakah collection, since this is easier for payers."31

2. 先知的指示规定，应从应缴天课的财物中取平均品质的部分作为天课，而不是取其中最好的。在他给穆阿兹的指示中，先知（p）

2. The prophet's instructions ordain taking due zakah out of the average quality of zakatable items and not the best of them. In his instructions to Mu'adh, the Prophet (p)

《古兰经》说："不要选择你们财产中最差的部分。" 因为付天课的人通常不喜欢把自己拥有的最好的东西拿出来施舍。另有一次，使者ﷺ不高兴，因为一位收取天课的人拿走了一只品质上乘的母骆驼，直到收税人解释说，他是用这只母骆驼换取了两只品质较低的骆驼。先知ﷺ说："但它（天课的缴纳）必须是你们财产中的中等水平。真主不要求你们给最好的，也不接受最差的。"32

says, "Avoid the best (quality) of their wealth," since payers usually do not like to give away the best they own. On another occasion, the Messenger (p) was displeased because a collector had taken a high quality she-camel, until the collector explained that he took this she-camel in exchange for two camels of lower quality. The Prophet (p) says "But it (zakah payment) must be of the average of your wealth. God does not ask you for the best, nor does he accept the worst."32

经济原则要求征收成本必须降至最低。这些成本既包括国家支付的费用，例如征收人员的薪金、行政费用和运输费用，也包括纳税人为准备报告和账目，或为处理其对估定金额提出的投诉或异议所耗费的开支。

The economical principle means collection cots must be minimum. These cots includes what the state pays, such as collectors' salaries and administrative and transportation costs, in addition to what the payers expend to prepare reports and accounts or to process their complaints or objections to the estimated amounts .

显然，税收的目的在于为国家带来净收入，以支付公共开支。当节约原则未被遵守时，大部分税收收入会被用于维持征收过程本身。34

Obviously, the purpose of a tax is to bring net income to the state to finance public expenditures. When the principle of economy is not observed, a large portion of proceeds is used to sustain the collection process itself.34

伊斯兰禁止奢侈浪费，倡导适度，有时还提倡节俭。这一原则既适用于个人消费，也同样适用于公共资金。事实上，伊斯兰教法在使用公共资金时更加强调节约。

Islam prohibits extravagance and ordains moderation and sometimes thrift. This applies as much to public funds as to individual spending. Rather Islamic law is much keener to economize when using public funds.

此前已经展示了先知（愿主福安之）在对待给征收天课官员的礼物以及节省征收费用方面是多么严格。他对那些接受纳税人礼物的征收官员感到愤怒，并要求他们将这些礼物交给公库。

It was show earlier how strict the Messenger (p) was about gifts to zakah officers, and economizing collection costs. He was angered by collectors who accepted gifts from payers, and asked them to give these gifts to the public treasury.

天课原则上应在征收之地分配，这样可以节省运输费用。我们前面已经看到，天课征收官员前去征收，回来时并无剩余款项，因为他们将所得全部分配在同一地区。

Zakah, in principle, must be spent in the same locale it is collected, it economizes transportation coats. We saw earlier how zakah officers went for collection and came back with no residual funds, since they distributed all proceeds in the same area.

此外，阿尔沙斐仪（al Shafi'i）要求，天课收入中用于天课管理工作人员的部分不得超过八分之一，以限制行政开支。

Moreover, al Shafi'i requires that no more than one-eighth of zakah proceeds be spent on workers in the zakah administration, in order to restrict administrative costs.