作为伯特·马尔（Bait ul-Mal）收入的“Sadaqat”即是天课（Zakat）。泛指时的萨达卡（Sadaqah）通常指天课，泛指时的天课则通常指萨达卡。天课在语言上有增长之义，也有净化之义。在伊斯兰法（Shar'a）中，天课同时具有这两层含义：因为缴纳天课是财富获得祝福的原因，依据圣训：“人的财产不会因施舍（Sadaqah）而减少”，或者说，回报会因施舍而增加。天课也净化灵魂，使其脱离吝啬，并且是对罪过的洗涤。

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.

在伊斯兰法（Shar'a）中，天课被定义为：从某些类型的财产中应当缴纳的、有确定数额的权利。它是一项敬拜（'Ibadat），也是伊斯兰教的基本支柱（Rukn），与拜功、斋戒和朝觐并列。天课只由穆斯林履行，不向其他人征收。天课的义务由《古兰经》和圣训确立。安拉（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派遣穆阿兹前往也门，并对他说：“你要告诉他们，安拉（SWT）已经规定他们的财产中有施舍的义务，这些施舍取自他们的富人，分给他们的穷人。”对于阻止和扣留天课的人，经文中承诺了严厉的惩罚。 艾布·胡莱赖传述，先知ﷺ说：“凡拥有金银而不履行其应尽之义务的人，在审判日，都将为他制作火板。这些火板将在火狱中烧热，然后用来烙他的两侧、前额和后背。每当火板冷却，便会再次为他烧热，那一日长达五万年，直到人们之间的审判完成，他将看到自己的去向，或是通往乐园，或是通往火狱。” 有人问：“安拉的使者啊，骆驼又怎样呢？”他说：“凡拥有骆驼而不履行其应尽之义务的人——骆驼的义务之一，是在饮水的那天挤出奶来——在审判日，骆驼将被安排在一片广阔平坦的原野上，数量比以往更多，一只小骆驼也不会缺少。它们将用脚践踏他，用嘴咬他。第一只骆驼经过他身边之后，最后一只又会返回，那一日长达五万年，直到人们之间的审判完成，他将看到自己的去向，或是通往乐园，或是通往火狱。” 有人问：“安拉的使者啊，牛和羊又怎样呢？”他说：“凡拥有牛或羊而不履行其应尽之义务的人，在审判日，牛和羊将被安排在一片广阔平坦的原野上，其中没有一只会缺少，无论是桀骜不驯的、断角的，还是头上毛稀少的。它们将用角顶他，用蹄子践踏他。第一只经过他身边之后，最后一只又会返回，那一日长达五万年，直到人们之间的审判完成，然后他将看到自己的去向，或是通往乐园，或是通往火狱。”（由五部圣训集传述，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）是每个拥有达到最低限额（Nisab）且扣除债务后的财产、并持续满一年的穆斯林的个人义务（Fardh ‘Ayn）。一旦天课成为穆斯林财产上的义务，便不可废除。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——税款只有在国库（Bait ul-Mal）无力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国库，它属于八类受益人的权利。天课不属于国库的权利，也不是国库的受益项目。它是安拉（swt）在经文中specified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:

“誠然，施捨（Sadaqah）只是用於……” [At-Tauba: 60]

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

国库（Bait ul-Mal）只是这类财物的一个保管之所，伊玛目将依据经文所列的受益者，凭其自己的见解和Ijtihad（独立判断）从中支出。天课对男人、女人、儿童和精神失常者都是应尽的义务，因为那些确凿圣训中的命令是普遍的，没有加以限制。 阿慕尔·本·舒艾卜从他的父亲、再从他的祖父传述说：“先知ﷺ向人们讲道，并说：‘凡监管孤儿财产的人，就应当为他投资，不可任其被天课耗尽。’” 安斯（以归于先知ﷺ的传述形式）传述：“你们要经营孤儿的财产，好让天课不会耗尽它。” 卡西姆·本·穆罕默德说：“我们作为孤儿时，阿伊莎会为我们的财产进行投资，并从中缴纳天课。” 马立克·本·艾奈斯认为精神失常者的财产上有天课，祖赫里也是这样认为的。伊本·沙哈布传述：有人问他精神失常者的财产上是否有天课，他说：“有。”

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.’”.

天课是对以下财产的义务。

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. 农作物和水果,

2. Crops and fruits,

3. 货币

3. Currency,

4. 货物与商品的交易。

4. Trading goods and merchandise.

这些财产在达到尼صاب并持续一整年时需缴纳天课，但农作物和果实的天课则在收获之时即应缴纳。

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.