纸币是国家发行并将其确定为货币的金融票据，人们以之衡量商品的价格、支付服务的费用。纸币的天课，即是金银的天课。天课的各项规定依其实际情况适用于纸币。这种纸币的实际情况体现为三种形式：

Paper currency is the financial papers which the State issues and makes as its currency and money by which prices of goods and payments for services are assessed. The Zakat on this paper currency is the Zakat of gold and silver. The rules of Zakat apply to it according to its reality. This reality appears in three forms:

1. 代表性纸币，即由国家发行、按金属货币制度运行的货币。它代表一定数量的黄金或白银，在流通中充当其代表，并可随时兑换为黄金或白银。由于这种代表性纸币可以随时兑换为黄金或白银，因此被视为黄金或白银，其天课也就成为黄金或白银的天课。如果它是黄金的替代物，其数量达到相当于20个金第纳尔的数额，即85克，也就是黄金的尼萨布，那么只要满一年，就有义务缴纳四十分之一的天课。如果它是白银的替代物，其数量达到相当于200个银第尔汉的数额，即595克，也就是天课的尼萨布，那么就有义务缴纳四十分之一的天课。这种纸币需缴纳天课的依据，与前面提到的表明黄金和白银需缴纳天课的圣训相同。这是因为它是黄金和白银的代表和替代物，而代表或替代物与其本体适用同样的律例。

1. Representative paper currency which is currency issued by the State that proceeds according to the system of metallic currency. It represents a specified quantity of gold or silver and acts as its representative in circulation and is exchanged for it upon demand. This representative paper is considered gold or silver as it can be exchanged for them at any time, and its Zakat becomes the Zakat of gold and silver. If it is a substitute for gold and its quantity reaches the equivalent of 20 gold Dinars i.e. 85 grams which is the Nisab of gold, the Zakat of quarter-tithe is obliged once a year passes over it. If it is a substitute for silver and its quantity reaches the equivalent of 200 silver Dirhams i.e. 595 grams which is the Nisab of Zakat, the Zakat of quarter tithe is obliged on it. The evidence for the obligation of Zakat in this paper currency is the same as the previously mentioned Ahadith indicating the obligation of Zakat in gold and silver. This is because it is a representative and substitute for gold and silver, and the representative or substitute takes the rule of the original (Asl).

2. 可靠的（Watheeqa）纸币，即由国家或值得信赖的银行发行的货币，其发行权归属于国家或该银行。此类纸币以一定比例的黄金和白银作为准备金，该比例低于货币的面值。此黄金和白银准备金由国家或发行银行保留，作为其价值的保证。发行方承诺，持票人要求时，将以相当于其准备金价值的黄金或白银予以兑付。该准备金并非全额，而是纸币价值的某一特定比例，例如四分之三、三分之二、二分之一或其他百分比。

2. Reliable (Watheeqa) paper currency which is currency issued by the State or a trustworthy bank in which the State is vested with the right to issue such papers. It has a specific cover of gold and silver according to a specific proportion which is less than the nominal value of currency. This cover of gold and silver is retained by the State or the issuing bank as a guarantee for it. Its issuer commits itself to give its cover value of gold or silver to its bearer upon demand. Its cover is not complete but a specific proportion of its value, such as three-quarters, two-thirds, one-half or any other percentage.

可靠纸币(Watheeqa)中被黄金或白银所覆盖的比例或部分,被视为代表性纸币,因为它随时可以兑换成黄金或白银。因此,其天课等同于金银的天课。例如,若其以票面价值一半的黄金作为覆盖,则当其价值达到40个第纳尔并满一年时,即有天课义务,天课以同类第纳尔支付。若未达到40个第纳尔,则不需缴纳天课,因为它低于尼萨布。

The covered ratio or portion of the reliable paper currency (Watheeqa) is considered representative paper currency, whether covered by gold or silver, because it can be substituted for it at any time. So its Zakat becomes the Zakat of gold and silver. If for example, it is covered with gold at half of its nominal value, then Zakat is obliged in it when it reaches 40 Dinars and a year passes, with its Zakat being in Dinars of its type. If it doesn’t reach 40 Dinars, no Zakat is obliged upon it as it is less than the Nisab.

如果它是以半价计价的银币所覆盖之物（例如），那么一旦其价值达到400迪拉姆并且满一年，便有天课义务，其天课为同类的10迪拉姆。如果不足400迪拉姆，则不需缴纳天课，因为它低于白银的满额标准（Nisab）。

If it is covered by silver at a one-half nominal value, for example, then Zakat is obliged in it once it reaches 400 Dirhams and a year has passed, with its Zakat being 10 Dirhams of its type. If it is less than 400 Dirhams, there is no Zakat on it because it is less than the Nisab of silver.

这种可靠纸币上天课义务的依据，与表明黄金和白银须缴纳天课的那些圣训相同。因为在其所代表的面值范围内，纸币充当黄金和白银的代表与替代物，而代表或替代物适用本源（Asl）的规定，所以纸币同样负有天课义务。

The evidence for the obligation of Zakat on this reliable paper currency is the same Ahadith indicating the obligation of Zakat in gold and silver. This is because it acts as a representative and substitute for gold and silver within the amount of the nominal value covered, so Zakat is obliged on it since the representative or substitute takes the rule of the origin (Asl).

3. 强制性（Ilzamiyya）纸币，即国家依据法令发行的纸币。它用于交易，被视为商品的价格以及服务和利益的支付手段。然而，它不可兑换为黄金或白银，也不以黄金或白银作为担保，既无黄金或白银储备作保证，也不是有金银储备支撑的纸币。这种纸币除法定价值外别无价值。

3. Compulsory (Ilzamiyya) paper currency which is paper currency issued by the State through statute. It is issued for dealings and deemed as prices for commodities and payment for services and benefits. However, it is not exchangeable for gold or silver, or covered by gold or silver, nor is it guaranteed by reserves of gold or silver or backed paper money. There is no value to this paper currency save statutory value.

然而，由于这种法定货币已被采用为货币，各种利益与服务的支付，以及金、银和其他一切商品与货物的买卖，都以它来进行。因此，它已具备了在金和银中所确定的货币与价格的特征。这两项特征在使金银课以天课的圣训中有所体现，例如圣训说：“银币（Riqqa）中有四十分之一的天课”，“不足五盎司的（财产）没有天课”，“你们要施舍银币（Riqqa）的天课”，“银子不满两百迪尔汗，不征收任何东西；满两百迪尔汗后，从中征收五迪尔汗”，以及“如果你有二十第纳尔并且满了一年，则应从中缴纳半第纳尔”。所有这些圣训都表明，货币和价格的特征应当以它来表述，因为在阿拉伯语中，Riqqa、Wariq和盎司这些词，都是用来指已铸造和打制的迪尔汗的；同样，第纳尔一词也只用来指已铸造和打制的金币，即货币和价格。圣训使用这些术语，而不用“银”或“金”之词，表明圣训所指的正是货币与价格。因此，天课、血金、赎罪（Kaffarat）、窃贼断手以及其他律例，都与这两项特征相联系。

However, since this compulsory currency has been adopted as money, payments for benefits and services and gold and silver as well as all other merchandise and goods are bought by it. Therefore, it has fulfilled the currency and price characteristics verified in gold and silver. Such two characteristics are indicated in the Ahadith that obliged Zakat in gold and silver, such as the Hadith: “There is quarter-tithe in (Riqqa)” and: “there is no Zakat in (property of) less than five ounces” and: “Give the Sadaqah of (Riqqa)” and: “Nothing is taken from silver until it reaches 200 Dirhams. Once it reaches 200 Dirhams then five Dirhams are taken from it” and: “If you have 20 Dinars over which a year has passed then a half-Dinar is due from it.” All these Ahadith indicate the currency and price characteristics should be stated using it, for the words Riqqa, Wariq and ounces are used in the Arabic language to indicate coined and minted Dirhams. Similarly the term Dinars is not used except to mean coined and minted gold, i.e. currency and prices. The use of these terms instead of using the words silver or gold indicates that it is the currency and the price are meant in the Ahadith. Thus the rules of Zakat, blood-monies, atonements (Kaffarat), cutting for theft and other rules are linked to these two characteristics.

由于法定货币具有这些货币与价格的特性,因此它被包括在使Zakat成为义务的圣训之中,即黄金与白银这两种货币。所以,Zakat对它同样是义务的,正如对黄金和白银的义务一样,而且它是以黄金和白银来估价的。凡拥有相当于20第纳尔黄金之价值——即85克黄金——这是黄金的尼萨布(Nisab),或相当于200迪拉姆白银——即595克白银——这是白银的尼萨布——的法定货币,且持有满一年,则Zakat对他成为义务,他必须缴纳四十分之一的天课。

Since compulsory currency verifies these currency and price characteristics, then it is included by the Ahadith obliging Zakat in the two currencies, gold and silver. So Zakat is obliged on it as it is obliged on gold and silver and it is valued in gold and silver. Whoever owns compulsory currency equivalent to the value of 20 Dinars of gold-i.e. 85 grams of gold-which is the Nisab of gold, or 200 Dirhams of silver-i.e. 595 grams of silver-over which a year passes, then Zakat is obliged upon it and he must give quarter-tithe.

黄金的天课可以用黄金、代表货币和可靠的货币来缴纳。白银的天课可以用白银、代表货币和可靠的货币来缴纳。同样，黄金的天课可以用白银和法定货币缴纳，白银的天课也可以用黄金和法定货币缴纳，因为它们都是货币和价格。因此，其中一些可以代替另一些，也可以替代另一些来缴纳，因为其目的在此得到了确证。关于农作物和果实的天课一章中已经提到，以价值代替应纳天课之财产的证据。

Zakat on gold is paid in gold, representative currency and reliable currency. Zakat on silver is paid in silver, representative currency and reliable currency. Similarly, Zakat on gold can be paid in silver and compulsory currency while Zakat on silver can be paid in gold and compulsory currency, as they are all currencies and prices. So some of them can take the place of others and some of them can be paid in the place of others for the objective is verified in this. It has been mentioned in the chapter of Zakat on crops and fruits the evidences for taking the value as a substitute for the property upon which Zakat is obliged.