共产主义者以及一些灵魂与思想被殖民主义所迷惑的人，企图指责伊斯兰教使普通民众过着依赖富人施舍的生活。这种错误的指控源于一种误解，即认为天课（Az-Zakat）是富人自愿慷慨捐献的施舍。在驳斥这类指控时，我们应当区分天课与施舍。

The communists as well as some of those whose souls and thoughts were enthralled by colonialism try to accuse Islam of letting the common people lead a life of dependence on the alms given by the rich. This false accusation is derived from the mistaken belief that Az-Zakat is an alms obligingly donated by the wealthy people, In refuting such accusations we should distinguish between Az-Zakat and alms.

慈善是自愿的，不能由法律或统治者的命令强制施行。天课（Az-Zakat）则不同，它是由法律规定的义务。政府必须与拒绝缴纳天课的人作战，如果他们坚持拒绝，甚至可以将其处死，因为他们会被视为叛教者。不言而喻，慈善方面不会发生此类情况，它完全取决于我们自己的良心。

Charity is voluntary. It cannot be imposed by law or by order of the ruler. Az-Zakat, on the other hand, is an ordinance prescribed by law; the government must fight those who refuse to pay Az-Zakat and may even kill them if they persist in such refusal, because they would then be considered apostates. It is needless to say that nothing of the sort will happen with respect to charity which is completely left to our own conscience.

从财政角度看,天课是世界上第一种有规律地征收的正式税收。在此之前,税收完全取决于统治者的一时兴致。统治者征税往往出于实现个人野心的资金需要。税负常常落在穷人身上,而非富人身上,而且很多时候税款只向普通民众征收。伊斯兰规范了税款的征收,并规定了在通常情况下不得超过的最高比例。税收针对富人和中产阶层征收,而穷人则被免除。

From the financial point of view, Az-Zakat was the first regular tax ever imposed in the world. Before that, taxes were imposed according to the whims of rulers. The exaction of such taxes was affected by the ruler's need for money to achieve personal ambitions. The burden of taxation used to fall on the poor rather than on the rich and very often the taxes were collected from the common people alone. Islam organized the collection of taxes and prescribed a maximum percentage which may not be exceeded in ordinary circumstances. Taxes were imposed on the rich and middle classes but the poor were exempted.

应当牢记，伊斯兰教规定，天课的收入应由国家而非富人分配给穷人。从这个意义上说，天课是由国家征收和分配的一种税。伊斯兰体制下的公库，相当于现代的财政部，负责征集公共收入，并将其分配给各项公共事业。国家会扶助和照顾那些因无力谋生或生计不足而陷入贫困的人，但不能说国家这样做是出于慈善，也不能说这种帮助会使受助者感到屈辱。没有人会说，领取国家养老金的退休公务员，或享受社会保障计划的工人，会觉得是在向富人乞讨。无法谋生的无助儿童和老年人也是如此。没有人会说，当国家支持和援助这些人时，他们的自尊心受到了伤害。国家履行这些职责，是出于其应尽的人道义务。

It should be borne in mind that Islam prescribes that the proceeds of Az-Zakat should be distributed among the poor by the state and not by the rich people. In this sense, Az- Zakat is a tax collected and distributed by the state. The Public Treasury under Islam is the counterpart of the modern Ministry of Finance which collects public revenues and distributes these among the various public utilities. The state supports and looks after those who become needy-through inability to earn their living or due to the insufficiency of their means-but it cannot be said that the state does that out of charity or that such help is humiliating to the recipients. No one can say that retired officials who receive pensions from the State or that workmen who benefit from social security schemes feel like begging from the rich. The same thing can be said of helpless children and aged people who cannot earn their living. No one can say that the pride of such people is hurt when the state supports and extends aid to them. The state is bound to do such things by virtue of its human obligations.

国家提供的社会保障是现代制度，人类是在经历了痛苦的经验和漫长的社会不公历史之后才得以采纳的。伊斯兰教的光辉之一，在于它在欧洲仍生活在社会黑暗之中的时代，就已规定了这一制度。然而，有些人被从西方或东方引进的制度所吸引，一旦这些制度若是被伊斯兰教采纳，他们反而指责同样的制度是倒退和落后的。

Social security by the state is a modem system which humanity managed to adopt after bitter experiences and a long history of social injustice. One of the glories of Islam is that it prescribed the said system at a time when Europe lived in social darkness. Yet some people who are charmed by systems which are imported from the West or East, accuse the same systems of regression and backwardness if they had been adopted by Islam.

需要指出的是,虽然伊斯兰初期的生活环境使得穷人可以亲自以现金或实物领取天课,但伊斯兰的规定中并没有说明这种方式是分配天课的唯一途径。因此,伊斯兰并不禁止将天课款项用于兴建可供民众受益的医院和学校,用于设立能够改善贫困人群生活的合作社,或用于兴建能为众多人提供长期就业的工厂。换言之,天课的收益可以以社会服务的形式发放。只有因疾病、年老或年幼而丧失劳动能力的人,才有权以现金领取天课;其他人则可以通过提供就业或社会服务的形式获得天课。

It should be pointed out that if the circumstances of life in the early years of Islam necessitated or tolerated that the poor may personally receive Az-Zakat in cash or in kind, nothing in the provisions of Islam Prescribes that the aforesaid method is the only way for the distribution of Az-Zakat. Therefore, nothing in Islam prevents the use of Az-Zakat funds in building hospitals and schools from which people may benefit or in the establishment of co-operative societies which can make life easier for the poorer people or in the Construction of factories which provide permanent employment for many people. In other words, the proceeds of Az-Zakat may be given in the form of social services. Only those who are incapacitated through illness, old age or childhood, are entitled to receive Az-Zakat in cash but others may receive it in the form of employment or social services.

此外，伊斯兰社会本不应存在完全依赖天课为生的贫困者。

Besides, the Islamic society is not supposed to comprise any poor people who might live in complete dependence on Az-Zakat.

伊斯兰社会在欧麦尔·本·阿卜杜勒·阿齐兹时代达到理想的境界，这一点值得我们铭记。天课被征收上来，但征收官却找不到愿意接受的人，也找不到可以把天课分发给的贫穷者。让我们听听欧麦尔·本·阿卜杜勒·阿齐兹手下的天课征收官叶海雅·本·赛义德所说的话："欧麦尔·本·阿卜杜勒·阿齐兹派我去非洲征收施舍。我征收了施舍，然后寻找贫穷者，好把施舍分发给他们，但我没有找到一个人，也没有找到愿意从我这里接受这些施舍的人，因为欧麦尔·本·阿卜杜勒·阿齐兹已经使民众富足了。"

It is good to remember that the Islamic society reached an ideal stage during the age of Omar bin Abdel Aziz. Az-Zakat was collected, yet the Collectors could not find anyone who would accept it or any poor people among whom they might distribute it. Let us listen to what was said by Yehia bin Said, a Zakat Collector under Omar bin Abdel Aziz: "Omar bin Abdel Aziz sent me to collect alms from Africa. I collected the alms and then looked for the poor to distribute the alms among them but I found none, nor did I find anyone who might have accepted these from me for Omar bin Abdel Aziz had enriched the people".

毫无疑问，任何社会都可能存在贫困和需要帮助的人。

There is no doubt that every community is likely to include poor and needy people.

因此，必须制定必要的立法来应对这样的问题。应当牢记，伊斯兰教不断地接纳新的群体，这些群体的富裕程度各不相同。自然而然地，需要制定一些立法，逐步引导社会走向欧麦尔·本·阿卜杜勒·阿齐兹统治时期所存在的理想阶段。

Therefore necessary legislation should be made to face such a problem. It should be borne in mind that Islam constantly attached to itself new communities with different degrees of richness. It was only natural that legislation should be made which would help to lead gradually to the ideal stage which existed under the rule of Omar bin Abdel Aziz.

施舍是富人出于慈善之心而自愿奉献的财物。伊斯兰教认可并鼓励施舍。施舍可以通过多种方式进行：

Alms are the properties which the rich voluntarily give for the sake of charity. Islam approved and encouraged almsgiving. Alms were supposed to be given in various ways:

通过支持父母和亲属，以及普遍帮助有需要的人。它也可以表现为善行或善言。

by supporting parents and relatives, and helping the needy in general. It may also take the form of good deeds or kind words.

没有人可以说，对亲属慷慨大方会伤害他们的感情或损伤他们的自尊。这样对亲属的慷慨，是出于爱意、同情与怜悯。当你送给兄弟一份礼物，或为亲属设宴款待时，你并不是在羞辱他们，也不会引起他们的怨恨或憎恶。

No one can say that being generous to our relatives hurts their feeling or insults their pride. Such generosity to our relatives is the outcome of affection, sympathy and compassion. When you present a gift to your brother or give a dinner in honor of your relatives you will not be humiliating them or arousing their malignance or hatred.

至于赠予贫困者的实物施舍，它们同样受制于伊斯兰初期规范天课的那些规定。当时的生活条件允许以实物形式施予，伊斯兰也将这类赠予视为帮助贫困者和身处困境者的正当途径。伊斯兰并未规定施舍只能采取单一形式。施舍可以以捐助提供社会服务的团体和组织的形式进行。天课可以用来资助任何需要资金以推行其计划和事业的伊斯兰国家。伊斯兰主张，只要还有穷人存在，国家就应尽一切可能改善他们的生活。此外，伊斯兰社会也不应仅由穷人组成。当伊斯兰国家达到上述理想阶段时，许多人可能不再需要施舍，正如他们曾经不需要天课一样。在这种情况下，天课和施舍都将用于对每个社群都极为重要的服务，即照顾因任何原因而无法工作的人。

As for the gifts in kind which are given to the needy, they are subject to the same prescriptions which governed Az-Zakat in the early days of Islam. Circumstances of life at the time tolerated the donation of gifts in kind, and Islam regarded such gifts as honest means to help the needy and those in trouble. Nothing in Islam prescribed that alms should be given in one form only. Alms may be given in the form of donations to societies and organizations which provide social services. Az-Zakat may be given as an aid to any Islamic state which needs funds for the execution of its schemes and enterprises. Islam maintains that as long as there are poor people, the state should try by all possible means to make their life more comfortable. Besides, the Islamic society is not supposed to comprise only poor people. When the Islamic state reaches the abovementioned ideal stage, many people may not be in need of alms just as they at one time did not need Az-Zakat. In such a case, both Az-Zakat and alms will be allocated for services that are of great importance to every community i.e., looking after people who are unable to work for any reason whatsoever.

可以看出，伊斯兰从未号召穆斯林过依赖施舍的生活。伊斯兰国家有义务保障那些无法谋生者过上有尊严的生活，且应当明白，这一义务并非出于慈善或施恩。

It win be noticed that Islam has never called upon Muslims to lead a life of dependence on charity. The Islamic state is required to secure honorable life for those who are unable to earn their living, it being understood that such obligation is not the outcome of charity or condescension.