这是穆斯林的权利，即从齐玛人（Zimmis，即受保护的民众）及其贸易货物中征收的部分，以及从战争之地（Dar ul-Harb）的人进入哈里发国家边境时征收的部分。负责征收此税的人被称为 Al-‘Ashir。

This is the right of Muslims taken from the people of Zimmah (Zimmis) and their trading goods, and from the people of the land of war (Dar ul-Harb) who are crossing through the frontiers of the Khilafah State. The one who is in charge of collecting it is known as Al- ‘Ashir.

尽管有许多圣训谴责"马克斯"税(maks)并严厉批评其征收者,但这种税仍被征收。例如,乌க巴·本·阿米尔传述,他听到安拉的使者(ﷺ)说:"收税人不会进入乐园。"这种税是商人跨越国境时所征收的款项。卡里兹·本·苏莱曼也传述说:"欧麦尔·本·阿卜杜勒·阿齐兹写信给阿卜杜拉·本·奥夫·安-卡里,要他前往拉法的那座被称为'税屋'的房子将其拆毁,然后把废墟运到海里撒掉。他还写信给阿迪·本·阿尔塔阿,命他免除民众的赎金、食物税和其他赋税,因为这些并非税收,而是对民众财产的削减,安拉(SWT)对此曾说:

The Maks is taken despite the fact that there are many Ahadith which censure taxes (The maks) and are harsh against its collector, such as what was narrated by Uqba b. Amir that he heard the Messenger of Allah (saw) saying: “The tax-collector will not enter Paradise.” Such tax is the funds taken from merchants when they cross the State frontiers. It was also narrated by Kareez b. Sulaiman, who said: “‘Umar b. Abdul Aziz wrote to Abdullah b. Awf al-Qari that he should travel to the house known as the house of tax in Rafah and demolish it, then carry it to the sea and scatter it. He also wrote to Ady b. Arta’a to waive ransom, food and taxes from the people for they are not taxes but reduction (of the people’s properties) about which Allah (swt) said:

“不要克扣人们应得的东西，也不要在大地上作恶。” [Hud: 85]

“Do not withhold from the people the things that are their due nor commit evil in the land” [Hud: 85]

谁带着施舍来见你，你就接受他的施舍；谁没有来见你，那么真主（SWT）将会清算他。

So whoever comes to you with charity accept it from him, and he who doesn’t come to you then Allah (swt) will account him.

所有这些圣训和传述都谴责了"Maks"（收取税费的行为），而且措辞严厉，针对其征收者，这表明征收它是非法的。

All these Ahadith and reports censure the Maks, and are severe and harsh against its collector which indicates the illegality of collecting it.

还有其他一些记载说明，什一税（’Ushr）既不向穆斯林征收，也不向迪米（Zimmis）在跨越边境运输的贸易货物征收，而只向哈尔比（Dar ul-Harb）商人征收，例如阿卜杜勒·拉赫曼·本·马格勒（AbdurRahman bin Ma’qil）所传：他说：“我问齐亚德·本·胡达伊尔（Ziyad bin Hudayr）：‘你们向谁征收什一税？’他说：‘我们不向穆斯林或穆阿希德（Mu’ahid，即有盟约者）征收什一税。’我说：‘那么你们向谁征收什一税？’他说：‘向哈尔比商人征收，就像他们过去在我们到达他们的土地时向我们征税一样。’”阿穆尔·本·迪纳尔（Amru bin Dinar）也传述：穆斯林·本·米斯巴赫（Muslim bin Misbah）告诉他，他曾问伊本·欧麦尔（ibn ‘Umar）：“你知道欧麦尔是否向穆斯林征收什一税吗？”他说：“没有，我不知道有这回事。”这些记载说明，什一税不是向穆斯林或迪米征收的，而只是作为对等措施向哈尔比人征收的。

There also came other reports that clarify that the tithe (Ushr) is not taken from Muslims or the trading goods of the Zimmis when they carry them across the frontiers, but only from businessmen of the traders of Dar ul-Harb such as what was narrated by AbdurRahman bin Ma’qil who said “I asked Ziyad bin Hudayr ‘from whom did you collect Ushr?’ He said: ‘We did not take ushr from Muslims or a Mu’ahid (under covenant).’ I said: “From whom then did you take Ushr?” He said: ‘The merchants of harb just as they used to tax us when we reached their lands.” And Amru bin Dinar narrated: ‘Muslim bin Misbah informed me that he asked ibn ‘Umar: ‘Do you know if ‘Umar took Ushr from Muslims?’ He said: ‘No, I do not know that.’ These reports clarify that Ushr was not taken from Muslims or Zimmis but only from Harbis as a reciprocal measure.

然而,也有其他传述表明,欧麦尔·本·赫塔卜以及他之后的哈里发奥斯曼、阿里和欧麦尔·本·阿卜杜勒·阿齐兹,都会对越过国境的商品征收十一税(Ushr)。他们向穆斯林商人征收四分之一的税(2.5%),向迪米(Zimmis)商人征收一半的税(5%),向哈尔比(Harbi)商人征收十分之一的税(10%)。齐亚德·本·胡达伊尔的一则传述说:“欧麦尔·本·赫塔卜任命我负责什一税,并命令我向穆斯林商人征收四分之一的税。”另一则传述中他说:“欧麦尔·本·赫塔卜命令我向巴尼·塔格利卜的基督徒征收十分之一的税,向有经典之民(Ahl ul-Kitab)中的基督徒征收一半的税。”在前面提到的、由阿卜杜勒·拉赫曼·本·马格尔从齐亚德·本·胡达伊尔处转述的传述中,他说自己曾向哈尔比商人征收什一税。据赛卜·本·叶齐德的传述,他说:“欧麦尔在位时,我被任命管理麦地那的市场。他说:‘我们过去向纳巴特人(Nabateans)征收十分之一的税。’”阿卜杜拉·本·欧麦尔传述说:“欧麦尔会对油和小麦征收一半的税,以增加它们运入麦地那的数量(以鼓励纳巴特人把油和小麦运到麦地那),他对蔬菜则征收十分之一的税。”负责埃及过境事务的大马士革人扎里克·本·哈延传述说,欧麦尔·本·阿卜杜勒·阿齐兹写信给他:“对从迪米人中经过的人,从他们流通的贸易货物财富中,每二十分之一征收一第纳尔。对于不足的部分采用同样的计算方法,直到达到十第纳尔为止;当数额减少三分之一第纳尔时,则不再征收。”

However, there are other reports which indicate that ‘Umar ibn Al-Khattab and the Khulafa’a after him, Uthman, Ali and ‘Umar bin Abdul Aziz, used to take Ushr from merchandise crossing the State frontiers. They used to take quarter-tithe (2.5%) from Muslim merchants, half-tithe (5%) from Zimmis and the tithe (10%) from Harbi merchants. A report from Ziyad bin Hudayr states: “‘Umar ibn Al-Khattab appointed me over the tithe and commanded me to take quarter-tithe from Muslim merchants.” And in another report he said: “Umar ibn Al-Khattab commanded me to take the tithe from the Christians of Bani Taghlib and half-tithe from the Christians of Ahl ul-Kitab (people of the Book).” In the previous mentioned narration of Abdur Rahman bin Ma’qil from Ziyad bin Hudayr, he said that he used to take tithe from Harbi merchants. From As-Saib bin Yazid, he said: “I was appointed over the market of Madinah in the time of ‘Umar. He said: ‘We used to take the tithe from the Nabateans.’” Abdullah bin ‘Umar narrated: “‘Umar used to take half-tithe from oil and wheat so as to increase their load into Madinah (in order to encourage the Nabateans to bring oil and wheat to Madinah) and he took tithe from vegetables.” Zareeq bin Hayyan al-Damashqi who was responsible about the passage of Egypt narrated that ‘Umar bin Abdul Aziz wrote to him: ‘Take one Dinar out of every twenty from whoever passes from the Zimmis from the trading goods of their wealth which they circulate. Use this calculation for whatever is less (than 20 Dinars) until it reaches ten Dinars, and don’t take anything when it decreases by a third of a Dinar.’.

有关记载明确指出，欧麦尔以及在他之后的哈里发们，会对穿越边境的穆斯林商人的货物收取四分之一的什一税，对齐穆斯林商人收取一半的什一税，对哈尔比商人收取什一税。这一做法有众圣门弟子亲眼见证且予以认可，从而印证了他们就其可以征收达成的一致意见（伊吉玛）。此外，欧麦尔·本·阿卜杜勒·阿齐兹曾命令阿迪·本·阿尔塔奥停止向民众征税，并命令阿卜杜拉·本·奥夫·阿尔-卡里前往拉法摧毁税务所；他又命令驻埃及的总督祖莱格·本·海彦·阿尔-达马什基向齐米人收取一半的什一税。另外，齐亚德·本·胡达尔传述说：“我们不向穆斯林或穆阿黑德（受盟约保护者）收取十分之一税。”其他传述则称：“欧麦尔命令他向穆斯林收取四分之一的什一税，向齐米人收取一半的什一税。”这些圣训和记载似乎与此前那些严厉谴责征税者（Maks）并对其加以严惩的圣训相矛盾，也与那些称欧麦尔和齐亚德并未向穆斯林或齐米人征税的说法相矛盾。

The reports are explicit that ‘Umar and the Khulafa’a after him, used to take quarter-tithe from the merchandise of Muslim merchants crossing the frontier, half-tithe from Zhimmi merchants and the tithe from Harbi merchants. This was witnessed by the Sahabah with their consent, confirming their Ijma’a on the permissibility of taking it. Also ‘Umar bin Abdul Aziz, who commanded Ady bin Arta’a to stop taking taxes from the people and Abdullah bin Awf al-Qari to destroy the house of tax in Rafah, commanded his governor in Egypt, Zareeq bin Hayyan al-Damashqi to take half-tithe from the Zimmis; In addition Ziyad bin Hudayr narrated: “We did not take Ushr from Muslims or Mu’ahids (people under covenant)” Other narrations state: “‘Umar commanded him to take quarter-tithe from Muslims and halftithe from Zimmis.” These Ahadith and reports appear to contradict the previous Ahadith which censure the Maks with harshness and severity against its collector, and also those which say that ‘Umar and Ziyad did not tax Muslims or Zimmis.

仔细审视所有这些圣训和关于此问题的传述，可以看出它们之间完全没有矛盾。那些以严厉语气谴责征收者的言辞，只针对非法地、无权地从穆斯林那里取得的钱财，例如向他们征收什一税，或者向穿越边境的穆斯林商人征收超过四分之一什一税的部分。穆斯林并不负有缴纳乌舒尔（Ushur）的义务，对其贸易货物也不征收除天课之外的任何款项；天课即四分之一什一（2.5%）。这既不是马克斯（Maks），也不是什一税（Ushr）。这一点阐明了伊本·欧麦尔和齐雅德·本·胡达伊尔的圣训的含义，即欧麦尔没有征收什一税，而是向他们征收天课，其数额为四分之一什一（2.5%），而非什一税。

Close scrutiny of all these Ahadith and reports on this issue shows that there is no contradiction between them whatsoever. The Mak which is censured with harshness against the collector refer only to money taken without right (i.e. illegitimately) from Muslims such as taking the tithe from them or taking more than a quarter-tithe from their merchants crossing the frontier. Ushur are not obliged upon the Muslims, nor is anything imposed upon their trading merchandise except Zakat, which is a quarter-tithe (2.5%). This is neither a Maks nor a tithe (Ushr). This clarifies the meaning of the Ahadith of ibn ‘Umar and Ziyad bin Hudayr in saying that ‘Umar did not take the tithe; instead he took Zakat from them and its amount was quarter-tithe not the tithe (2.5%).

至于齐米人(Zimmis),并不向他们征收什一税,所征收的只是半什一税。向他们征收的半什一税,是在'Umar ibn Al-Khattab时期征服伊拉克、沙姆和埃及时,与他们所订立的和约(Sulh)中的条件。因此,被禁止、且征收者会受到严厉斥责的"Maks"(苛捐杂税),指的是非法向穆斯林、齐米人或哈尔比人征收的税款,无论是否超过了规定的数额,也无论是否比穆斯林商人在他们的领土上经商时所被征收的税款更高。

As for Zimmis, the tithe was not taken from them, the amount taken was only half-tithe. The half-tithe taken from them was a condition of the peace agreements (Sulh) contracted with them at the time of ‘Umar ibn Al-Khattab when Iraq, Ash-Sham and Egypt were conquered. Thus, the Maks which is prohibited and its collector harshly rebuked is that which is taken illegitimately from Muslims, Zimmis or Harbis, irrespective of whether more than the stipulated amount is taken or is greater than that taken from Muslim merchants when they visit their lands.

有些传述消除了这一表面上的矛盾。阿布·欧拜德在《财富》（al-Amwal）一书中，在提到税吏（al-'Ashir）时，引用了一则马尔福'（Marfu'）圣训，其中说："他就是非法拿取施舍的人。"阿布·欧拜德对此作了解释，说："如果他拿取的超过了原本应缴的天课，那他就是非法拿取。"随后他接着说："同样，从伊本·欧麦尔的圣训中也可以理解这一点：有人问他：'你知道欧麦尔是否向穆斯林征收过十一税（Ushr）吗？'他回答说：'不，我不知道此事。'我们认为，他的意思是指拿取超过原本天课的部分，而非指天课本身，因为伊本·欧麦尔怎么可能否认天课呢？欧麦尔和其他哈里发在分配赏赐时都曾征收过，而伊本·欧麦尔的看法是应当把它交给他们。"他接着说："类似的还有齐亚德·本·胡达伊尔的圣训，他说：'我们没有从穆斯林或受保护者（Mu'ahid）那里征收过十一税。'他的意思是，我们过去从穆斯林那里征收四十分之一，从齐米人那里征收二十分之一，这在他所传的其他传述中有明确提及。"阿布·欧拜德提到，向齐米人征收的问题对他而言是模糊的，因为他们既不是需要缴纳天课的穆斯林，也不是可以像对待穆斯林那样征收的哈比人（Harbis）。他接着说："直到我思考了这则圣训，发现欧麦尔与他们订立了以此为条件的和约，除了人头税（Jizya）和土地税（Kharaj）之外。"这与古塔达从艾卜·马吉利兹传述的一段长篇圣训中所载的情况相似：欧麦尔派奥斯曼·本·哈尼夫前往伊拉克，其中提到："他对齐米人用来贸易的钱财征收了每二十迪拉姆中的一迪拉姆，并对他们的人头征收人头税。"他接着说："我认为，向他们的商人征收，属于和约的原始内容，因此今天这对穆斯林而言是一项权利。"马立克·本·艾奈斯也曾类似地说："他们曾被约定居住在自己的土地上，因此每当他们为贸易而穿越该地时，都应被征税。" 由此可见，二者并不矛盾，所受谴责的"马克斯"（Maks，即税）是指非法地收取财产。

Some reports remove this apparent contradiction. Abu Ubaid, in the book of al-Amwal, cited a Marfu’ Hadith when he mentioned the taxman (Al- ’Ashir) which stated: “He is the one who takes the Sadaqah illegitimately.” Abu Ubaid translated this and said: “If he takes more than the original Zakat then he has taken it illegitimately.” Then he continued to say: “Similarly what is understood from the Hadith of ibn ‘Umar when he was asked: ‘Do you know if ‘Umar took Ushr from Muslims?’ He said: ‘No, I do not know of this.’ We consider that he means taking more than the original Zakat but did not mean the Zakat, for how could ibn ‘Umar deny this? ‘Umar and other Khulafa’a took it when they distributed the grants and it was ibn ‘Umar’s opinion to give it to them.” He then said: “Similar is the Hadith of Ziyad bin Hudayr when he said: ‘We did not take Ushr from a Muslim or Mu’ahid.’ What he meant was that we used to take quarter-tithe from Muslims and halftithe from Zimmis as mentioned explicitly in other reports narrated by him.” Abu Ubaid mentioned that collecting from Zimmis was ambiguous to him as they were not Muslims from whom Sadaqah is taken nor Harbis such that it is taken from them as they take from Muslims. He went on to say: “Until I contemplated the Hadith and found that ‘Umar contracted peace with them upon this, apart from Jizya on their heads and Kharaj on the land.” This is similar to what came in the narration of Qatada from Abu Majliz when ‘Umar sent Uthman bin Haneef to Iraq in a long Hadith: “And he imposed on the money of the Zimmis in which they trade with, one dirham in every twenty and Jizya on their heads.” He continued: “I deem the collecting from their merchants is in the origin of the peace treaty so it is a right today for the Muslims.” Similarly Malik bin Anas used to say: “They were covenanted to settle in their lands, so every time they cross it for trade they should be taxed.” Thus it becomes clear that there is no contradiction and the tax (Maks) that is censured is the collection of property illegitimately.

对穿越国境的穆斯林商人的商品，按四十分之一的比例征收天课，因为对贸易商品征收的天课与对货币征收的天课相同，商品是以货币来计价的。货币所应缴的天课为四十分之一（2.5%），因此对贸易商品的天课也是如此。它既不应增加，也不应减少，因为这是穆斯林财富中的一项权利，真主（SWT）责成将其交付给八类受益人作为天课，以作净化。它被归入赈济的部门，并按经文中所列举的人群进行分配。

A quarter-tithe is taken from the merchandise of Muslim merchants crossing the State frontier as Zakat, as Zakat on trade merchandise is the same as Zakat on currency, for merchandise is evaluated by it. The obligatory Zakat on currency is quarter-tithe (2.5%), so the Zakat on trade merchandise is the same. It should neither be increased nor decreased as it is a right on the Muslim’s wealth which Allah (swt) obliged to be given to the eight categories as Zakat and purification. It is placed in the department of Sadaqah and spent amongst those listed in the Ayah.

对于依照与‘Umar ibn Al-Khattab时期所订立的和约及协议而征收的、来自齐米商人（Zimmi merchants）在跨越边境时的货物，征收的是半什一税（5%）。如今，若与有经典的民众或其他人群订立新的协议，以确定他们携带货物跨越国家边境时所征收的数额——无论是什一税（10%）、三分之一、四分之一、二分之一，还是多于或少于这些比例——则必须遵守所达成的约定。

Half-tithe (5%) is taken from the merchandise of Zimmi merchants when they cross the frontiers according to the peace treaty and agreements contracted with them at the time of ‘Umar ibn Al-Khattab. Today, if new agreements are contracted with the people of the Book or others, determining the amount taken from the goods with which they cross the State’s frontiers whether this is at the tithe (10%), one-third, one-quarter, one half, or more or less than that, then it is obligatory to conform to what is agreed upon.

十一税（十分之一）是从进入边境的敌对地区（Harbi）商人的货物中征收的。这一数额是根据在互惠安排下从穆斯林商人和贸易者身上所征收的数额而定的。当年在欧麦尔及其之后的哈里发时期，敌对地区的人在穿越穆斯林领土时从穆斯林商人身上征收的数额，就是十一税的标准，因此作为对等回报，也向敌对地区的商人征收十一税。 据齐雅德·本·胡德bin Hudayr传述，他说："欧麦尔·本·赫塔卜派我去征收十一税，是第一个被派去的人。他命令我不得搜查任何人，并从穿越穆斯林领土的人中，每四十取一迪尔汗；从齐米人（Zimmis）中，每二十取一；从没有盟约的人中，征收十一税。" 据安proted纳斯·本·马利克传述，他说："欧麦尔·本·赫塔卜派我去征收Ushr。他给了我一道指令：从穆斯林携带的商品中征收四分之一的十一税，从齐米人中征收二分之一的十一税，从敌对地区的人中征收十一税。"

Tithe (10%) is taken from the goods of Harbi merchants when they cross the frontiers. This amount is determined by what is taken from Muslim traders and merchants in a reciprocal arrangement. The tithe was the amount taken by Harbis from Muslim merchants crossing their lands at the time of ‘Umar and the Khulafa’a after him, so tithe was taken from the Harbis in reciprocation. From Ziyad bin Hudayr, he said: “I was the first person sent by ‘Umar ibn Al-Khattab to collect tithe. He said: ‘He commanded me that I should not search anyone and to take one Dirham out of every forty from whoever passes among the Muslims, one out of twenty from Zimmis and the tithe from those without a covenant.’” From Anas bin Malik, he said: “‘Umar ibn Al-Khattab sent me to collect Ushr. He gave me a decree to take quartertithe from what Muslims moved with of their merchandise, half-tithe from Zimmis and the tithe from Harbis.”.

Abu Musa al-Ash'ari写信给'Umar说:"穆斯林商人前往战争之地,他们向那里的人收取什一税。"他说:"'Umar写信给他:向他们收取的数额,与他们向穆斯林商人收取的相同。"曼巴吉(Manbaj)的人写信给'Umar说:"允许我们以商人的身份进入你们的土地,你们可以向我们征税。"他说:"'Umar就此事与穆罕默德使者ﷺ的同伴们商议,他们建议他接受他们的提议并向他们征税。"因此,向哈尔比商人收取的数额,与他们向穆斯林商人收取的数额相等。如果今天签订新的协议,有必要依照哈尔比人向穆斯林商人征收的数额,限制向哈尔比商人和贸易者收取的数额。

Abu Musa al-Ash’ari wrote to ‘Umar saying: “The Muslim merchants go to the land of war and they take tithe from them. He said: ‘’Umar wrote to him: Take from them the same as they take from Muslim merchants.’” The people of Manbaj wrote to ‘Umar: “Allow us to enter your land as merchants and you can tax us. He said: ‘’Umar consulted the companions of the Messenger of Allah (saw) about this and they advised him to accept their offer and tax them.’” Thus the amount that was taken from Harbis was equivalent to the amount they took from Muslim merchants. If new agreements are contracted today it is necessary to restrict the amount taken from Harbi merchants and traders in accordance with the amount taxed by the Harbis on Muslim traders.

对来自"Zimmi"（dhimmi，受保护的非穆斯林）和"Harbi"（harbi，与穆斯林处于交战状态的非穆斯林）商人征收的税款，属于穆斯林的战利品。这些税款应当存入战利品与哈拉兹（Kharaj）的专门部门，并像支出人头税（Jizya）和哈拉兹的款项那样进行支出。

Taxes taken from Zimmi and Harbi merchants is booty for Muslims. It is to be placed in the department of booty and Kharaj and to be spent like the expenditure of Jizya and Kharaj.

对Zimmi（迪米）和Harbi（哈尔比）商人所征收的税额，授权由哈里发决定。他可以根据已经缔结或将要缔结的和约，予以增加或减少。他也可以依照穆斯林的利益和传播伊斯兰宣教（Da’wah）的需要，对待外国商人的方式采取对等措施。阿卜杜拉·本·欧麦尔传述：“欧麦尔过去从油和小麦中征收半什一税（即5%），以鼓励它们运往麦地那；并从蔬菜（豌豆、蚕豆、扁豆）中征收什一税。”

The amount taken from Zimmi and Harbi merchants is delegated to the Khalifah. He may increase or decrease it according to the peace agreements either already contracted or to be contracted. He may also act reciprocally to how Muslim merchants are treated in accordance to the interest of the Muslims and the conveying of the Da’wah. Abdullah bin ‘Umar narrated that “‘Umar used to take half-tithe (5%) from oil and wheat so as to increase their load into Madinah and took the tithe from vegetables (peas, beans, lentils).”.

《什么样的产物需要缴纳乌舍尔（什一税），以及何时缴纳》

From What is the ‘Ushr (Tithe) Taken and When.

"'Ushr"需要保留原文形式,按译文风格处理为"乌舍尔"(即'Ushr的音译)较为自然,但此处更常见做法是保留术语名称并附带中文称谓。以下为译文: 施舍税(乌舍尔,'Ushr)应从一切商业财产中征收,无论其种类如何,包括货物、牲畜、农作物或水果。非商业用途的财产则不征收,因此不对一个人的衣物、工具、个人物品或食物征收。若有人声称他所携带的货物并非用于贸易,而同类货物是用于贸易的,那么除非他能提供证据支持其主张,否则其说法不予采纳。

‘Ushr is taken from all types of trading properties, whatever their type, whether goods, animals, crops or fruits. It is not taken from non-trading properties, so it is not taken from a person’s clothes, his tools, personal articles or food. If anyone claims that the commodities he is carrying are not for trade, where similar commodities are for trade, then his claim will not be accepted except with proof supporting his claim.

'ushr（什一税）不向齐米人或哈尔比人的商人征收，除非是对跨越边境的货物征收。若和平协议或与其他国家的贸易协定中有所规定，则对齐米人或哈尔比人在国内（国家境内）的贸易货物也不征收。这是因为他们不负有天课，国家境内的齐米人除了按人头缴纳的吉兹亚（人头税）和按土地缴纳的哈拉只（土地税），以及和他们订立的和约中所规定的义务，例如供养军队或款待穆斯林，如欧麦尔时期的契约义务，均不承担其他义务。至于哈尔比人，则须依据互惠原则对待他们，并依照允许他们进入伊斯兰之地的协议和条件的条文处理。若这些条文允许从他们在国内的货物中征收某些费用，则予以征收；若不允许，则不从他们那里征收任何东西。至于穆斯林，天课则征于他们的财产和贸易商品之上。

‘Ushr is not taken from Zimmi or Harbi traders except from goods crossing the frontiers. It is not taken from trading goods of Zimmis or Harbis internally (within the State) unless stated in the peace or trading agreements with other states. This is so because there is no Zakat upon them, nor is anything obliged upon Zimmis within the State except Jizya on their heads and Kharaj on their lands, or what was stated in the peace treaties with them such as their feeding the army or showing hospitality to Muslims, as in the contractual obligation in ‘Umar’s time. As for Harbis, it is necessary to deal with them reciprocally and according to the texts of the agreements and conditions that allow them to enter Dar ul-Islam. If these allow the taking of something from their goods internally then it is taken. If not, then nothing is taken from them. As for Muslims, Zakat is imposed upon their properties and trading merchandise.

'Ushr（什一税）每年只收取一次，针对同一批货物，即使商人携带它被税吏（Al-'Ashir）多次经过，也只收取一次。据Ziyad bin Hudayr传述，他说：“他的父亲每年两次向一名基督徒征收税款。于是这些基督徒去见'Umar ibn Al-Khattab，说：‘哦，信士的长官，您的总督每年两次向我收取'Ushr。’'Umar说：‘这是不对的。他应当每年只收取一次。’之后那人又来了，说：‘我是一个年迈的基督徒。’'Umar说：‘我是一个年迈的穆斯林。我已经就你的情况写了信（换言之，已经为你作了安排）。’”。

‘Ushr is only taken once each year upon a single good even if the trader crosses with it by the collector (Al-’Ashir) repeatedly. From Ziyad bin Hudayr, he said: “His father used to collect from a Christian twice in every year, so the Christians went to ‘Umar ibn Al-Khattab and said: ‘O Amir al-Mumineen, your governor takes from me Ushr twice each year.’ ‘Umar said: ‘That is not correct. He should collect it only once each year.’ Then he came again and said: ‘I am an old Christian man.’ ‘Umar said: ‘And I am an old Muslim man. I have written regarding your case (in other words, taken care of you).’”.

至于往来的齐米人或哈尔比商人,若他每次过境都携带不同的货物,那么他每一次新的贸易过境,其情况与穆斯林相同:每次过境都要征收天课。若穆斯林声称已经缴纳了其贸易的天课,则以其宣誓或提供合法证据证明已缴纳其贸易的天课为准而被接受,因为天课只在一年中征收一次。对于他未缴纳天课的每一笔贸易,则按四分之一什一(2.5%)作为天课征收。

As for a Zimmi or Harbi trader repeatedly crossing with different goods on each trip, his case for each new trade he crosses with is the same as that of the Muslim where Zakat is taken for each trade he crosses with. If the Muslim claims he has given the Zakat on his trade, it will be accepted by his oath or his presenting a legal proof supporting that he has given the Zakat on his trade, as Zakat is not obliged except once in a year. Quarter-tithe (2.5%) is taken as Zakat from each trade that he has not given Zakat upon.

商人若其货物价值达到天课的起征额（尼صاب，即限定的数额），并且满一年，则从穆斯林商人处征取四分之一的十分之一税。换言之，若货物价值达到二十个金第纳尔（Mithqal），即八十五克黄金，或二百个银迪拉姆（Dirham），即五百九十五克白银，即为达到起征额。若其货物未达到天课的起征额，则不从他那里征取任何税款。至于齐米（Zimmi）商人或哈尔比（Harbi）商人，则无论其数额多少，都从他们所携带的全部贸易财产中征取。

Quarter-tithe is taken from the Muslim trader if his trade reaches the Nisab (limited amount) of Zakat and a year has passed. In other words, if the value has reached 20 golden Mithqal or 85 grams of gold, or 200 silver Dirhams or 595 grams of silver. Nothing is taken from him if his trade has not reached the Nisab amount of Zakat. As for the Zimmi or Harbi, it is taken from all trading properties that they carry irrespective of the amount.

"Al-’Ashir"(收什税官)这一职位十分敏感,因为收税官可能会压迫民众,或受到诱惑和贿赂。因此,收税官必须是善良、虔诚的人,使其不会压迫民众、不会严厉对待他们,也不会多收取应当缴纳的数额。同样,他也不应受到诱惑或贿赂而减少从商人那里应收的税款。若如此行事,便会损害穆斯林在公库(Bait ul-Mal)中的权益。因此,必须持续考察收税官的品行,凡被发现有不当行为者,应予以惩罚、纠正或撤职。

The post of Al-’Ashir (Ushr collector) is a sensitive one since the collector may possibly oppress the people, or be subject to temptation and bribery, therefore it is necessary that the collector be a good and pious person such that he does not oppress people, deal with them harshly nor take more than that which is obliged from them. Similarly he should not be susceptible to temptation or bribery so as to reduce what must be taken from the traders. In doing this, he would harm the rights of Muslims in Bait ul-Mal. It is thus important to continuously examine the characteristics of the collector so that whoever is found to be offensive is punished, disciplined or removed.