赞美归于真主,愿祈祷与平安降于真主的使者、他的家人、他的同伴,以及遵循他教导的人。在伊斯兰教的五大支柱中,天课是具有社会与经济意义的一项。一个人通过履行天课、坚持独一真主的信仰(认主独一),并谨守拜功,便成为穆斯林。作为穆斯林社群的一员,他或她理应获得穆斯林的兄弟情谊与效忠,正如《古兰经》经文所示:"如果他们悔改、谨守拜功、完纳天课,他们便是你们信仰上的弟兄。"

Praise be to God and prayer and peace on the messenger of God, his family, his companions, and those who follow his guidance. Out of the five pillars of Islam, Zakah is the socio-financial one. By performing zakah along with tawhid (belief in the oneness of God) and establishing prayers a person becomes Muslim. As a member of the Muslim community he or she deserves the brotherhood and allegiance of Muslims, as indicated by the Qur'anic verse "but if they repent, establish prayers, and practice zakah they are your brethren in faith".

尽管天课通常与伊斯兰教的功修方式（如礼拜）并列论述，但事实上它是伊斯兰社会经济制度的一部分。因此，天课总是放在伊斯兰社会的财政与政治问题这一主题之下进行研究。由此看来，穆斯林学者热衷于从各个角度分析天课的细节，也就不足为奇了。

Even though zakah is usually mentioned with the methods of worship of Islam, such as prayer, it is in fact a part of the socio-financial system of Islam. For that reason it is always studied under the heading of Financial and Political Issues of the Islamic Society. Therefore, it is no wonder that Muslim scholars are eager to analyze the details of zakah from all angles.

注释经文的学者研究并阐释有关天课的经文，包括《古兰经》第二章《黄牛》第267节、第六章《牲畜》第242节、第九章《忏悔》第34、60和103节，以及其他若干经文。在专门研究经文教法（Ahkam）的注释学者中，如阿布·伯克尔·拉齐（Abu Bakr al Razi）、阿布·伯克尔·本·阿拉比之子贾萨斯（al Jassas Abu Bakr bin al 'Arabi）和阿布·阿卜杜拉·库尔图卜（Abu 'Abdullah al Qurtubi），他们对天课经文的阐释作出了详尽的贡献。

Commentators on the Qur'an study and explain the verses about zakah including verse 267 in Sura al Baqarah, verse 242 in Sura al 'An'am, verses 34, 60, and 103 in Sura al Tawbah, and several other verses, Among commentators, those who specialize in ahkam (Injunctions of the Qur'an) such as Abu Bakr al Razi, al Jassas Abu Bakr bin al 'Arabi, and Abu 'Abdullah al Qurtubi, have detail contributions to the explanation of the verses of zakah.

学者们研究圣训中关于天课（zakah）的内容。在所有圣训典籍中，都能找到关于天课的章节，尤其是那些按照教法条目编排的典籍，如《穆宛塔》（Muwatta' Malik）、《布哈里圣训实录》（Sahih al Bukhari）、《穆斯林圣训实录》（Sahih Muslim）、《提尔米兹圣训集》（Jami' al Tirmidhi）、《奈萨仪圣训集》（Sunnan al Nasa'i）、《艾布·达伍德圣训集》（Sunnan abi Dawud）和《伊本·马哲圣训集》（Sunan Ibn Majah）。仅在《布哈里圣训实录》的天课章节中，就包含172段归于先知穆罕默德ﷺ的圣训。穆斯林与布哈里共同认定其中的全部圣训，但也有一些是他的圣训。此外，该章节还包含20段门徒和再传弟子的话语。

Scholars of hadith study the traditions of the Prophet that deal with zakah. You will find a chapter on zakah in all books of Sunnah, especially those sorted according to articles of fiqh such as Muwatta' Malik, Sahih al Bukhari, Sahih Muslim. Jami 'al Tirmidhi, Sunnan al Nasa'i, Sunnan abi Dawud, and Sunan Ibn Majah. In Sahih al Bukhari alone, the chapter of zakah contains 172 sayings attributed to the Prophet Muhammad (P) Muslim agreed with him on All but of the Prophet's sayings. In aslo contains 20 sayings of the companions and the followers.

法学家在其著作中将天课作为伊斯兰教中仅次于礼拜的第二大功修来研究。通常，天课紧接着礼拜被列出，这与《古兰经》和圣训中的顺序相一致。

Jurists study zakah in their books as the second major worship in Islam. It is usually listed right after prayers, in line with the sequence found in Qur'an and Sunnah.

研究伊斯兰财政与行政问题的学者，将天课视为伊斯兰社会经济体系的一个组成部分。因此，我们在以下著作中都能看到关于天课的论述：阿布·尤素福的《土地税书》（al Kharaj）、叶海亚·本·阿丹的《土地税书》（al Kharaj）、阿布·欧拜德的《财产书》（al Amwal）、马瓦尔迪（沙斐仪学派）的《苏丹制度》（al Ahkam al Sultaniyah）、阿布·亚拉（罕百里学派）的《苏丹制度》（al Ahkam al Sultaniyah），以及伊本·泰米叶的《伊斯兰政治》（al Siyasah al Shar'iyah）。

Scholars specialized in the financial and administrative issues of Islam look at zakah as a component of its socio-financial tem. So we find zakah in al Kharaj of Abu Yusuf, al Kharaj of Yahya bin Adam, al Amwal, of Abu 'Ubaid, al Ahkam al Sultaniyah, of al Mawardi (Shafi'it), al Ahkam al Sultaniyah of abu Ya'la (Hanbalite), and Al Siyasah al Shar'iyah, of Ibn Taimiyah.

既然天课这一主题已经得到广泛研究，相关文献也十分丰富，有人可能会问：为什么还需要对天课进行新的研究？当代穆斯林的图书馆是否需要像我们即将着手的这部著作那样的作品（该作品研究天课、它的目标、它对个人和社会生活的影响，以及它在当代社会经济体系中的地位）？对此问题的回答是肯定的，理由如下。

Since the subject of zakah has been extensively researched, and its references are abundant, one may ask, why do we need a new study of zakah? Does the contemporary Muslim library need a new work such as the one we are embarking on, (which studies zakah, its objectives, its effects on the life of the individual and the society and its status among contemporary socio-financial systems?) The answer to this question is yes, for the following reasons.

这一重要的伊斯兰信条需要重新审视，汇集成一卷，并以当代的风格加以呈现。古代的学者是为他们自己的时代、以他们自己的风格而写作的。每个时代都有其自身的风格，正如《古兰经》所说："我从未派遣使者，除非是用他本民族的语言，以便为他们阐明。"

1. This important tenet of Islam needs to be re-examined, combined in one volume and represented in a contemporary style. The authors of old times wrote for their own ages with their own styles. Each era has its own style, as the Qur'an says, "we sent not an apostle except to teach in the language of his own people in order to make things clear to them".

伊斯兰经济学中有两个主题在当今时代值得研究，因为它们与现实密切相关。其一是一项基本义务，也是伊斯兰教的支柱之一；其二是一项禁令，属于大罪。第一个主题是天课（Zakah），第二个主题是利息（Riba）。

There are two main subject in Islamic economics that deserve to be studied in this time because of their relevance. One is an essential obligation or a pillar of Islam. The other is a prohibition, a major sin. The first subject is zakah, the second riba (interest).

穆斯林对于前者的强制性以及后者的禁止性并无分歧,因为否认这一义务或这一禁令即构成叛教。

There is no disagreement among Muslims about the obligatory nature of the first, nor the prohibition of the other, for denying this obligation or that prohibition amounts to apostating.

然而,学者们对利息(riba)问题的关注超过了对天课(zakah)问题的关注。伟大的学者如阿布·阿拉·毛杜迪⁴、穆罕默德·阿卜杜拉·德拉兹⁵、伊萨·阿卜杜⁶、穆罕默德·阿布·扎赫拉⁷、穆罕默德·阿卜杜拉·阿拉比⁸、穆罕默德·阿布·苏德⁹、穆罕默德·巴基尔·萨德尔¹⁰和穆罕默德·乌扎尔¹¹,都就利息撰写了书籍、论文和文章,无论是从纯粹的伊斯兰视角出发,还是从受西方资本主义金钱观和人生观影响的立场出发。尽管此类研究总有进一步深入和拓展的空间,但可以看出,关于这一问题已经出现了相当数量的研究成果。

However, the issue of riba received more attention of scholars than the issue of zakah. Great scholars such as Abu A'la al Mawdudi,4 Muhammad Abdullah Draz5 'Isa 'Abdu, Muhammad Abu Zahrah7, Muhammad Abdullah al 'Arabi8, Muhammad Abu Sa'ud9, Muhammad Baqir al Sadr10, and Muhammad 'Uzair11, have written books, papers, and articles on riba, whether from a pure Islamic point of view or from a position influenced by the Western capitalistic stance on money and life. In spite of the fact that there is always room for more rigorous and more extensive research, one can note that a reasonable amount of research has emerged on this issue.

关于天课（zakah）的问题，学者们对其进行研究的关注非常少。

As for the issue of zakah, there is very little concern for its research by scholars.

像天课这样重要的事项，仍然需要更多的研究和探讨，尤其是考虑到它是伊斯兰教的基本义务之一，也是伊斯兰教财政、经济和社会制度的基石。

Such an inportant matter like zakah still needs more study and research, especially since it is one of the fundamental obligations of Islam and a cornerstone of its financial, economic, and social systems.

2. 穆斯林学者在天课的许多细节上存在分歧。每位学者都有自己的见解和论据，他们的解释之间有时也相互矛盾，这使得大多数人在该采纳哪种观点上陷入混乱和困惑。

2. Muslim jurists differ on many details of zakah. Each has his own opinion and arguments, and there are sometimes contradictions among their interpretations, which leaves the majority of people in chaos and confusion about what opinion to choose.

有必要重新审视这些诠释、观点和论证，以一定程度的中立态度加以讨论，依据源自真主的准则加以检验，并指出其中哪一种最值得采纳。

There is a great need to review these interpretations, opinions, and arguments, to discuss them with certain degree of neutrality, to examine them in the light of the criteria descending from God, and to show which among them is the most worthy.

对此，已故的谢赫·马哈茂德·沙图特在其著作《伊斯兰：教义与法律》中曾提及，他在题为“天课：宗教的基本支柱”的部分中写道：

To this need the late Shiekh Mahmud Shaltut referred' in his book Islam, Doctrine and Law12, saying under the title "Zakah, A Principal Religious Pillar".

尽管我相信理论上的分歧是思想活力的体现，也是容纳这些分歧的体系具有灵活性的标志，但当我看到法学著作中所载各学派在天课这一义务的适用上的分歧幅度时，仍感到不安。天课这一义务通常与拜功相提并论，本应如拜功一样为众人所共知。拜功之中几乎没有多少分歧余地：每日五时，仅此而已。而天课则不同，即便是计算比例、豁免标准以及应纳天课的财产种类，学者之间也存在分歧。这些分歧对穆斯林大众履行伊斯兰天课义务有着重大影响。例如，有的学者认为儿童和精神失常者的财产应纳天课，有的则不这样认为；有的学者认为一切农产品都应纳天课，有的则将天课限定于特定品种；有的学者认为债务应纳天课，有的则不这样认为。在商业资产和妇女首饰方面也存在类似的分歧。有的学者要求达到一定的最低标准（尼萨卜）才应纳天课，有的则不作此要求，等等。在天课的分配方面，同样存在这类分歧。 已故的沙勒图特曾呼吁重新审视各学派之间的这些分歧，他担心这些分歧可能会损害此项义务的精髓。这样的审视应当以《古兰经》所载天课的根本目的为基础，使穆斯林能够在同一层面上理解并施行天课。

"In spite of my belief that theoretical differences are indications of thinking vitality and flexibility of the system that accommodates such differences, I feel uneasy when I see the range of difference among the schools of thought on the application of this obligation of zakah, as it is exposed in the books of jurisdiction and injunctions. This obligation of zakah, that is usually associated with prayer ought to be, like prayers, commonly understood. In prayers we see not much room for differences - just five prayers in the day and night. Unlike prayers, we observe that even the ratio, the exemption, the kinds of wealth that are zakatable are subject to differences among scholars. Such differences have serious implications for muslims at large when it comes to their application of the Islamic obligation of zakah. For example, some scholars consider the wealth of children and insane individals zakatable, others don't. Some scholars consider all agricultural products zakatable, others restrict zakah to specific kinds only. Some consider debts zakatable, others don't. Similar differences exist for business assets and women's jewelry. Some require certain minimum (nisab) for zakatability, some don't. etc. The same kind of differences also exist about the disbursement of zakah." The late Shaltut called for a reviw of those differences among schools of thought, which he feared may mar the essence of this obligation. Fuch a review should be based on the ultimate objectives of zakah as cited in the Qur'an, so Muslims could understand and apply it on the same level.

3. 有些事务是过去不存在、古代法学家也未曾知晓的新事物。这些新事物需要新的宗教裁断。如今，穆斯林就天课提出了许多问题，这些问题不能置之不理。例如，如何看待除牲畜、农产品和果实之外的新型财富？这些新型财富包括出租的巨型建筑、庞大的工厂和设备、机器与器械，以及各类固定资本和流动资本，它们通过生产线和租金收入带来巨大的收益，例如船舶、汽车、飞机和酒店。此外还有新型的商业和工业公司，以及医生、工程师、律师等专业人士的新型收入形式，还有领取工资和薪金的大量雇员。这些是否都应当纳入天课？如果应当纳入，天课的比例是多少？何时应当缴纳？其在伊斯兰教法中的依据又是什么？

3. There are new matters that did not exist in the past and were not known to the ancient jurists. These new matters require new religious injunctions. Today, Mulims ask many questions about zakah that must not be left without answers. Questions such as how to consider new forms of wealth other than Iivestock, agricultural produce and fruits. These new forms of wealth include huge buildings for rent, enormous factories and plants, machines and equipment, and all kinds of fixed and circulating capital that provide tremendous flow of income out of their production lines and rental proceeds such as ships, cars, planes and hotels. There are new trading and industrial corporations, the new forms of income of professionals like physicians, engineers, and lawyers and huge numbers of employees receiving wages and salaries. Are all these zakatable or not, and if they are zakatable, what is the percentage of zakah on them? When is it due? And on what basis in Shari'ah is it founded.

许多在关于天课的文献中提到的度量单位和术语，例如农产品天课中的"wisq"（沃斯格），开斋捐中的"sa'"（萨尔），以及货币天课中的"darahim"（迪拉姆）和"dananir"（底纳尔），都需要重新加以界定，并换算成当今的度量单位。这些数量是给定且固定的，还是可以根据经济和社会环境的变化而调整，例如货币购买力的变化？ 当代政府征收的一些新税种，有累进税率的，也有比例税率的，并附有特定的社会目的。应当研究这些税与天课之间的关系，并指出二者的相似之处与不同之处。还必须考察这些税与天课之间的可替代性，并探讨二者并存的情况。

Many measures and terms mentioned in the texts on zakah, such as al wisq in agricultural products, sa' in the fast-breaking zakah, darahim and dananir in the zakah on money require new definitions and translation into today's measures. Are these quantities given and fixed or can we change them in response to changes in economic and social circumstances, such as a change in the purchasing value of money? There are new taxes with progressive or flat rates imposed by contemporary governments with certain social purposes attached to them. The relation between such taxes and zakah should be studied, and the areas of similarities and differences must be pointed out. The substitutability of these taxes and zakah must be investigated and their coexistence must also be examined.

这些问题都在等待解答，人们也都望向穆斯林学者来提供这些答案。若说ijtihad（独立推理）的大门已经关闭，就会错误地让这些问题悬而未决。没有人能够关闭ijtihad的大门，因为它是由真主的使者ﷺ打开的。

Questions like these are waiting for answers and Muslim scholars are looked at to provide such answers. To say that the door of ijtihad is closed would incorrectly leave these issues unsettled. None can close the door of ijtihad since it was opened by the messenger of God (P).

信守的usul（教法原理）学者都认定，ijtihad（独立研判）可以针对个别问题进行，因为有些人可能专精于教法的某些领域。在我们这个时代，这种专门化的ijtihad已成为常态，而非例外。要从语言和宗教两方面理解这一宗教的原始经典文本，需要付出艰苦的努力和充分的准备；那些为ijtihad做好充分准备的人，显然可以行使它。

4. 遗憾的是，一些穆斯林对天课存在一些误解。

4. Unfortunately, there are a few misgivings among some Muslims about zakah.

有些人把天课看作富人施舍给穷人的一笔微不足道的钱，只是用来维持穷人的生活，使他勉强维持在贫困线上，也就是让他永远依赖富人的施舍性慈善。这种图景与伊斯兰教中天课制度的精神毫无关系，遗憾的是，许多人却这样实践。我们甚至看到埋藏在埃及一些知名记者写道，天课不适合我们的社会，因为当代的社会和经济制度必须建立在劳动和生产之上，而不是建立在慈善之上，仿佛天课只是为乞丐提供的施舍，或是对懒散之人的资助。另一位作者称伊斯兰的社会正义为"慈善社会主义"。所有这些都显示出误导读者的恶意，或者至少是对天课极大的无知，并凸显了开展新的研究的必要性，我认为这是穆斯林学者的一项义务。

Some look at it as a very meager amount given by the rich to the poor only to sustain the latter's life and keep him barely at the poverty line, i.e. in permanent need of the condescendent charity of the rich. This picture has no place in the institution of zakah in Islam, though it is regrettably practiced by many. We even find some reputable journalists in Egypt writing that zakah does not fit our society because the contemporary social and economic systems must be based on work and production instead of charity as if zakah were simply a charity for beggars or a support for the idle14. Another writer called Islamic social justice "charity socialism"15. All this reveals an ill intention to mislead readers or at least an enormous ignorance about zakah and emphasizes the need for a new study which I believe is an obligation on Muslim scholars.

研究伊斯兰教财务与经济问题的学者们表示惊讶：尽管天课在伊斯兰教中占有重要地位，当代穆斯林图书馆中却缺乏一部严肃而全面的天课研究著作。埃及宗教事务部下属的伊斯兰事务最高委员会九年前便感到了这一需求，将天课列为为数不多的主要研究领域之一，并为最优秀的天课研究论文设立奖项。1963年3月在开罗召开的伊斯兰研究大会进一步强调了这一需求，四十多个国家的穆斯林学者出席了会议。大会在决议中宣布："天课、伊斯兰教的财政资源、投资方式，及其与个人和社会的关系，以及私人与公共权利，是当代关注的主要问题，因为这些议题体现了沙里亚中敬拜与社会行为的交汇点。正因如此，大会将这些问题作为其下届会议的主题。"本研究旨在实现以下目标：

Researchers interested in financial and economic issues of Islam have expressed their surprise that the contemporary Mustim library lacks a serious and comprehensive study on zakah in spite of its important place in this religion of Islam16. The Higher Council of Islamic Affairs in the Ministry of Awqaf in Eqypt felt this need by announcing nine years ago zakah as one of few major research areas and allocating prizes to the best research papers written on zakah. This need was further stressed by the Congress on Islamic Research held in Cairo, March, l963, and attended by Muslim scholars from more than forty countries. In their resolution, the conferees declared "The issues of zakah, financial resources in Islam, means of investment, their relation to individuals and society, and the private and public rights are the major issues of contemporary concern because these subjects represent the point of convergence in Shari'ah of worship and social behavior. For this very reason, the Congress considers these issues as a main theme for its coming session17." The present piece of research endeavors to fulfill the following purposes:

A. 将散见于《古兰经》、圣训、注释书、各教法学派的教法典籍、财政与宗教政策类著作以及伊斯兰文化通论著作中的相关经文和文献加以搜集，并按照原有的层次重新编排，使其成为一个完整的主题，从而有助于理解伊斯兰教中的天课（Zakah）制度。