天课应当缴纳，无论是牲畜、农作物和果实、货币，还是贸易货物，都应交给哈里发，或交给他的代表，例如总督（Wulat）或工作人员（'Amileen），又或交给他任命的征收员（Su'at）和负责天课事务的雇员（'Amileen）。真主（SWT）说：

Zakat is paid, whether it is livestock, crops and fruits, currency or trading merchandise to the Khalifah or his representative such as governors (Wulat) or workers (‘Amileen) or whoever he appoints as collectors (Su’at) and employees (‘Amileen) over the Sadaqat. Allah (swt) said:

“从他们的财产中取出施舍，借此使他们洁净、自我提升，并为他们祈祷。你的祈祷对他们来说确是一种安慰。” [At-Tauba: 103]

“Take Sadaqah from their wealth in order to purify them and sanctify them with it, and pray for them. Verily your prayer is peace for them” [At-Tauba: 103]

安拉(SWT)在这节经文中命令祂的使者ﷺ从富有者手中收取天课(Sadaqah)。使者ﷺ曾委派总督、工作人员和收税官从富有者手中收取天课,正如他委派估产员(Khurraas)去估算棕榈树和葡萄树的收成一样。先知ﷺ在世时,人们把天课交给他,或交给他委派来管理天课的那些总督、工作人员和收税官。此后,这一情况在艾布·伯克尔、欧麦尔、奥斯曼和阿里的时代依然延续。伊本·西林转述说:“天课曾经交给先知ﷺ或他所指定的人,交给艾布·伯克尔或他所指定的人,交给欧麦尔及其指定的人,交给奥斯曼及其指定的人。欧麦尔遇害后,人们产生了分歧,有些人仍把天课交给他们,也有些人自己分配自己的天课。把天课交给他们的人中有伊本·欧麦尔。”

Allah (swt) obliged His Messenger (saw) in this Ayah to take Sadaqah from the owners of wealth, and the Messenger (saw) used to appoint governors, workers and collectors to take the Sadaqah from the owners of wealth just as he would appoint estimators (Khurraas) to estimate the harvest of the palm and grape trees. People at the time of the Prophet (saw) used to pay the Zakat to him or those governors, workers and collectors whom he appointed over the Sadaqah. The situation continued like this after him in the time of Abu Bakr, ‘Umar, Uthman and Ali. Ibn Sireen narrated: “Sadaqah used to be paid to the Prophet (saw) or whoever he had ordered, to Abu Bakr or whoever he ordered, to ‘Umar and whoever he ordered, to Uthman and whoever he ordered. When ‘Umar was killed they differed, some of them would pay it to them while others would themselves divide their Sadaqah. Among those who paid to them was ibn ‘Umar.”.

哈里发或其所任命的统治者、总督、工作人员和征收人，即使他们是压迫者，只要伊斯兰律法得以执行，天课都应交给他们。即使执行中存在缺失，这一规定同样适用。 苏海勒·本·艾布·萨利哈传述，他从父亲那里得知：他父亲说：“我问过萨阿德·本·艾布·瓦卡斯、艾布·胡莱赖、艾布·赛义德·胡德里和伊本·欧麦尔：‘这位统治者正在做你们所看到的（恶行），我还应该把天课交给他们吗？’”他们都说：“交给他们吧。”伊本·欧麦尔说：“把它交给真主（SWT）托付你们事务的人。行善的人，善是归于他自己；作恶的人，恶是归于他自己。”

Zakat is paid to the Khalifah or whoever he appoints as rulers, governors, workers and collectors, even if they were oppressors so long as the Islamic ruling is implemented. This applies even if there are shortcomings in the implementation. Suhayl b. Abi Salih narrated from his father who said: “I asked Sa’ad b. Abi Waqqas, Abu Hurayra, Abu Said al-Khudry and ibn ‘Umar: ‘This ruler is doing what you can see (of evil). Should I pay my Zakat to them?’ He said: They all said; ‘Pay it to them.’” Ibn ‘Umar said: “Give it to whoever Allah (swt) put in charge of your affairs. Whoever is good, it is for his own self and whoever is evil, it is against himself.”.

有一些来自圣门弟子和再传弟子的叙述，允许人亲自分发天课，并在现金（即货币）的情况下自行将其放到应得之处。据传，凯桑（Kaysan）带着200迪尔汗作为赈款来见欧麦尔，对他说："众信士的长官啊，这是我财产的天课。"欧麦尔对他说："你去自己分发吧。"另据伊本·阿拔斯传述，他说："如果你将其放到应得之处，并且不把其中任何部分给予你所赡养的人，那也没有问题。"还有易卜拉欣的言论，以及哈桑所说："将其放到应得之处，并且隐秘地施予。"这是针对现金即货币而言的。至于牲畜、庄稼和果实，则必须交给哈里发或他所委任的人。因为艾布·伯克尔曾与拒绝缴纳天课的人作战，当他们拒绝把天课交给总督和收税官时，他说："以真主（SWT）发誓，如果他们拒绝给我一只他们过去交给真主的使者ﷺ的幼山羊（'Unaq），我也要为此与他们作战。"

There have come some narration from the Sahabah and followers (Tabi’in) allowing a person to distribute Zakat personally and to put it in its place in case of hard money i.e. currency. It was narrated that Kaysan came to ‘Umar with 200 Dirhams as Sadaqah, saying to him: “O Amir al-Mu’mineen, this is the Zakat of my wealth.” So ‘Umar said to him: “You go and distribute it yourself.” It has also been narrated from ibn Abbas that he said: “There is no problem if you put it in its place and don’t give anything of it to anyone whom you support.” It was also narrated the statement of Ibrahim and Al- Hassan said: “Put it in its place and conceal it.” This is in relation to the hard money i.e. currency. As for livestock, crops and fruits. these must be paid to the Khalifah or whoever he appoints, for Abu Bakr fought those who denied the Zakat, when they refused to pay it to the governors and collectors, saying: “By Allah (swt), if they deny me one baby goat (‘Unaq) that they used to give to the Messenger of Allah (saw) I will fight them for it.”.

建议领取人为施予者祈祷，说："愿安拉(SWT)因你所施予的而报答你，因你所花费的而赐福你，并使它成为你的净化。"如果天课是交给哈里发或他所委任的人，就应当为天课的施予者祈祷。安拉(SWT)说：

It is recommended for the taker to pray for the giver by saying: “Allah (swt) reward you in what you have given, bless you in what you have spent and make it a purification for you.” If it is paid to the Khalifah or one he has appointed, the giver of Zakat should be prayed for. Allah (swt) said:

“从他们的财产中取出施舍，借此使他们洁净、自我提升，并为他们祈祷。你的祈祷对他们来说确是一种安慰。” [At-Tauba: 103]

“Take Sadaqah from their wealth in order to purify them and sanctify them with it, and pray for them. Verily your prayer is peace for them” [At-Tauba: 103]

阿卜杜拉·本·阿比·奥法传述说：“我的父亲是拥有树木的人之一。先知ﷺ常为那些带着自己的天课（沙达เกาะ）来到他面前的人祈祷，说：‘主啊，宽恕某某人的家人吧。’我的父亲带着他的天课来到他面前，于是他说：‘主啊，宽恕阿布·奥法的家人吧。’”（双方共同认可的圣训）

Abdullah bin Abi Awfa narrated: “My father was among the owners of trees, and the Prophet (saw) used to pray for those who came to him with their Sadaqah saying: ‘O Allah (swt), forgive the family of so and so.’ My father came to him with his Sadaqah, so he said: ‘O Allah (swt), forgive the family of Abu Awfa’” (agreed upon).

如果穆斯林拥有达到天课起征标准(尼萨卜)的财产,那么缴纳其天课就是他的义务。如果他拒不给予其应得的权利,这就是一项重大罪过,正如关于天课财产的圣训所提到的那样,这些圣训严厉谴责那些不缴纳财产天课的人。

If the Muslim possesses the Nisab of wealth in which Zakat is obligatory, it is obligatory upon him to pay its Zakat. If he refuses to give its due right, it is a grave sin as was mentioned in the Ahadith which came regarding the subject of Sadaqah properties in terms of severely condemning those who don’t pay the Zakat on their wealth.

对于拒绝缴纳天课的人，需要考察其实际情况。如果他因为不知道天课是义务而拒绝缴纳，例如那些通常不了解此项规定的人，那么就要告知他天课的义务。由于他有这一借口，他既不被判为卡菲尔，也不受惩罚，天课仍然要从他那里收取。

The reality of the one who refuses to pay Zakat is examined. If he denied paying it due to his ignorance of its obligation, such as the people who are usually ignorant of the same rule, then he is informed of its obligation. He is neither declared a Kafir nor is he punished, due to his excuse, and the Zakat is taken from him.

如果他拒绝缴纳天课，并否认其为义务，他就是叛教者，并按叛教者的律例对待。他会被要求悔改三次；如果他悔改并表示懊悔，天课就会从他身上收取，他也将获释。如果不悔改，他就会被处死，因为天课的义务是宗教中必然为人所知的事。关于天课义务的证据在《古兰经》、圣训和公议中都十分明确，以至于任何穆斯林都难以对其一无所知。

If he refuses, and denies its obligation, he is an apostate and is treated like an apostate. He is asked to repent thrice; if he repents and is remorseful, it is taken from him and he is left free. If not, he is killed because the obligation of Zakat is known from the deen by necessity. The evidences for obliging Zakat are clear in the Book, Sunnah and Ijma’a, such that they can scarcely be hidden from any Muslim.

如果他否认应当缴纳天课，但仍相信其为义务，则要强制从他那里取走。如果有一群人拒绝向国家缴纳天课，并否认向国家缴纳天课的服从义务，且在某一地区变得强大、根深蒂固，国家就会像艾布·伯克尔和众圣门弟子对待否认天课的人那样，将他们视为叛乱者进行讨伐。

If he denies paying it while believing in its obligation, it is taken from him by force. If a group refuses to pay Zakat to the State, and reject the obligation of obedience in paying Zakat to it and became strong and entrenched in an area, the State will fight them as rebels like Abu Bakr and the Sahabah did with those who denied the Zakat.