作为伯特·马尔(Bait ul-Mal)收入来源的萨达卡特(Sadaqat)即是天课(Zakat)。一般而言,提到萨达卡(Sadaqah)时指的是天课,而提到天课时一般指的也是萨达卡。天课在语言上有“增长”之义,也有“净化”之义。在沙里阿(Shar’a)中两种含义兼具,因为缴纳天课是财富获得祝福的原因,这源于圣训:“仆人的财产不会因施舍(Sadaqah)而减少”,或者说因此而增加回赐。天课还能净化灵魂,使其摆脱吝啬,也是对罪过的洁净。

The Sadaqat which represent a revenue for the Bait ul-Mal is the Zakat. Sadaqah when mentioned generally means Zakat, and Zakat when mentioned generally means Sadaqah. Zakat linguistically means the increase, and it also means the purification. It is present in the Shar’a with both meanings because giving Zakat is a cause of blessing for wealth due to the Hadith: “The property of a person (‘Abd) does not decrease because of Sadaqah,” or reward increases because of it. It also purifies the soul from stinginess and it is a purification of sins.

在伊斯兰教法（Shar’a）中，天课（Zakat）被定义为：从某些类型的财产中应付的一种确定的权利。它是一种敬拜（‘Ibadat），是伊斯兰教的基本支柱（Rukn），与拜功、斋戒和朝觐并列。天课只对穆斯林有义务，不向非穆斯林征收。天课的义务由《古兰经》和圣训确立。真主（SWT）说：

It is defined in the Shar’a as a determined right due from certain types of wealth. It is one of the worships (‘Ibadat) and a basic element (Rukn) of Islam like prayer, fasting and Hajj. Zakat is obliged upon Muslims only, and is not taken from others. It’s obligation is established by the Book and Sunnah. Allah (swt) says:

“交纳天课” [Al-Muzzammil: 20]

“Give the Zakat” [Al-Muzzammil: 20]

先知ﷺ派穆阿兹前往也门，并对他说：“你要告诉他们，安拉（SWT）已经规定他们的财产须缴纳天课，从富人那里取出，分给他们的穷人。”对于阻挠和扣留天课的人，经文中许下了严厉的惩罚。 艾布·胡莱赖传述：先知ﷺ说：“凡是拥有金银而不履行其应尽之义务者，在审判日，必有火板为他制作，将其放在火狱中烧烤，然后用来烙他的两胁、额头和背部。每当火板冷却，便再次为他烧热，这一切发生在一个长达五万年的日子里，直到人们之间的审判完成，他将被引向自己的归宿，或是天堂，或是火狱。” 有人问：“安拉的使者ﷺ啊，骆驼又怎样呢？”他说：“凡是拥有骆驼而不履行其应尽之义务者——骆驼的义务之一是在饮水之日挤奶——在审判日，骆驼会被安排在一片平坦的旷野上，数量众多，连一只幼驼也不会缺少。它们会用脚践踏他，用嘴咬他。第一只骆驼刚从他身边走过，最后一只又会回来，这一切发生在一个长达五万年的日子里，直到人们之间的审判完成，他将被引向自己的归宿，或是天堂，或是火狱。” 有人问：“安拉的使者ﷺ啊，牛和羊又怎样呢？”他说：“凡是拥有牛或羊而不履行其应尽之义务者，在审判日，牛和羊会被安排在一片平坦的旷野上，其中没有一只会缺少，无论是桀骜不驯的、断角的，还是头上毛稀的。它们会用角顶撞他，用分叉的蹄子践踏他。第一只刚从他身边走过，最后一只又会回来，这一切发生在一个长达五万年的日子里，直到人们之间的审判完成，然后他将被引向自己的归宿，或是天堂，或是火狱。”（由五部圣训集收录，但提尔米兹除外。）

The Prophet (saw) sent Mu’az to Yemen and said to him: “Inform them that Allah (swt) obliged Sadaqah upon their wealth that is taken from their rich and given to their poor.” Harsh punishments are promised to those who prevent and withhold the Zakat. Abu Hurayra narrated that the Prophet (saw) said: “No owner of gold or silver who fails to give its due right except that he will have sheets of fire made for him on the Day of Judgement. They will be heated in the Hellfire then used to burn his sides, forehead and back. Whenever they cool, they are reheated to him in a Day which is 50,000 years long, until it is judged between the people and he is shown his path, either to Paradise or to the Fire.” It was said: ‘O Messenger of Allah (saw), what of the camels?’ He said: “No owner of camels who fails to give their due right, and of their right is their milk the day they reach water, except that on the Day of Judgement a level plain will be extended for camels as most plentiful without one young camel been lost. They will trample him with their feet and bite him with their mouths. As soon as the first one passes him the last one will return in a Day which is 50,000 years long, until it is judged between the people and he is shown his path, either to Paradise or to the Fire.” It was said: ‘O Messenger of Allah (saw), what of the cows and sheep?’ He said: “No owner of cows or sheep who fails to give their due right, except that on the Day of judgement a level plain will be extended for the cows and sheep, without anyone of them being lost whether a rebellious one, or of broken horn or of scanty hair on head. They will butt him with their horns and trample him with their cloven hoofs. As soon as the first one passes by the last one will return in a Day which is 50,000 years long, until it is judged between the people. Then he will be shown his path, either to Paradise or the Fire.” (narrated by the five except At-Tirmizi).

天课（Zakat）是每个拥有超过债务且达到最低限额（Nisab）的穆斯林在一整年中都必须履行的个人义务（Fardh ‘Ayn）。一旦天课成为穆斯林财产上的义务，它就不能被取消。它的征收不取决于国家的需要或乌玛的利益，这与税款不同：税款只有在伯特·马尔（Bait ul-Mal）中没有足够资金满足国家需要和乌玛利益时，才可能向乌玛征收。相反，只要天课到期，无论是否有需要，国家都必须将其交付给伯特·马尔，因为它是安拉（SWT）在经文中所规定的八类人的权利：

The Zakat is a personal duty (Fardh ‘Ayn) on every Muslim who possesses the minimum amount (Nisab) in excess of his debts for the duration of a year.Whenever it becomes obligatory upon the wealth of a Muslim, it cannot be abolished. Its collection is independent of the State’s needs or the Ummah’s interests unlike the tax funds, which might be collected from the Ummah only in cases where there are no funds in the Bait ul-Mal to meet the State’s needs and the Ummah’s interests. Rather it is the right of the eight categories that the State must deliver to the Bait ul-Mal whenever it becomes due, whether there is a need for it or not. Zakat is not of the rights of the Bait ul-Mal nor is it a beneficiary from it. It is a right of the eight categories specified by Allah (swt) in the Ayah:

“诚然，天课（Sadaqah）只归于……” [At-Tauba: 60]

“Verily the Sadaqah is only for…” [At-Tauba: 60]

国库（Bait ul-Mal）只是这笔财产的一个保管之处，伊玛目将依照经文所列的对象，根据他的见解与伊智提哈德（ijtihad）从中支出。天课对男人、女人、儿童和精神失常者都是义务，因为圣训中关于天课义务的可靠记载是普遍性的，没有加以限制。 阿慕尔·本·舒艾卜传述，他从父亲，又从祖父那里得知：先知ﷺ向众人讲话时说：“凡监护孤儿并掌管其财产的人，应当将其投资经营，不应任其被天课耗尽。” 安斯传述了一段归于先知ﷺ的圣训：“你们要用孤儿的财产去经商，以免天课将其耗尽。” 卡西姆·本·穆罕默德说：“阿伊莎过去在我们这些孤儿的财产上进行投资，并从中缴纳天课。” 马立克·本·艾奈斯认为精神失常者的财产需要缴纳天课，祖哈里也持此见解。伊本·舍哈卜传述，他曾被问到精神失常者的财产是否需要缴纳天课，他回答说：“需要。”

The Bait ul-Mal is only a place of sanctuary for it, such that the Imam will spend from it to those specified by the Ayah according to his view and Ijtihad. Zakat is obliged upon the man, woman, child and insane person due to the general form of the sound Ahadith that oblige Zakat without restriction. Amru bin Shu’aib narrated from his father from his grandfather he said: “The Prophet (saw) preached to the people and said: ‘Verily, whoever has charge over an orphan with wealth then let him invest it. He should not leave it to be eaten by Sadaqah.’” From Anas (in a Marfu’ narration): “Trade in the orphans’ wealth (so that) Zakat does not consume it.” Qasim bin Muhammad (saw) said: “Aisha used to invest our wealth, as we were orphans, and give Zakat from it.” Malik bin Anas considered that there was Zakat on the lunatic’s wealth, as did Az-Zuhri. From ibn Shihab: “That he was asked about the lunatic’s wealth, is there Zakat upon it? He said: ‘Yes.’”.

须缴纳天课的财产包括以下几类：

Zakat is obliged on the following properties:

1. 牲畜，包括骆驼、牛和羊，

1. Livestock including camels, cows and sheep,

2. 农作物和果实,

2. Crops and fruits,

3. 货币,

3. Currency,

4. 货物与商品的交易。

4. Trading goods and merchandise.

这些财产若达到尼禁standing(Nisab)并持续一整年,即需缴纳天课;但农作物和果实的天课,则在收获之时即应缴纳。 Note: the correct term is 尼萨布 (Nisab). Corrected translation: 这些财产若达到尼萨布(Nisab)并持续满一年,即需缴纳天课(Zakat);但农作物和果实的天课,则在收获之时即应缴纳。

Zakat is obliged on these properties if they reach the Nisab for the duration of one year except for crops and fruits whose Zakat is due the moment they are harvested.