天课基金是存入国库的几种基金之一。天课与其他基金在三个方面不同：征收方式、征收数额和支出用途。就征收而言，天课只从穆斯林的财产中征收，不从非穆斯林的财产中征收。它也不是一般的税收，而是伊斯兰教的支柱之一。此外，缴纳天课是一种能获得精神价值的财产义务，与拜功、斋戒和朝觐一样，并且是每位穆斯林应尽的个人义务。

Zakat funds are one of the funds that are placed in the Treasury. Zakat is different from the other funds in regards with its collection, in regards of with its collected amounts and in regards with its spending. In regards with its collection, it is collected from the properties of the muslims only and not from the non-muslims. It is, as well, not a general tax, rather one of the pillars of Islam. Besides that, it is a property, paying of which achieves a spiritual value, like the prayer, fasting and the hajj, and it is an individual obligation paid by the Muslim.

然而，天课的征收并不像其他从乌玛征收的各类款项那样，依据国家的需要或社会的利益来进行。它是一种必须缴入国库的特定款项，无论是否有需要。穆斯林在其财产达到应纳天课的标准时，不能免除缴纳天课的义务。对于拥有嶓绝（应纳天课的最低数额）的穆斯林，在扣除其债务和生活所需之后，缴纳天课是一项义务。非穆斯林不负有天课义务。但未成年人和精神失常者负有此义务，因为提尔米兹根据阿卜杜拉·伊本·阿穆尔的记载，安拉的使者ﷺ曾说："谁为拥有财产的孤儿担任监护人，就应当让这笔财产经营增值，不要任其放置，以免天课将其吞噬。"意思是说，不应任其放置，以致因缴纳天课而全部耗尽。由于天课是针对个人所拥有财产的义务，因此它是一种财产上的功修，而不是身体上的功修。

Yet the levying of Zakat does not proceed in conformity with the needs of the State, nor according with the interest of society as is the case with all the other types of funds levied from the Ummah. It is rather a specific type of fund that must be paid to the Treasury, whether there was a need for it or not. The muslim is not absolved of the duty to pay the Zakat when it becomes due on his wealth. Its payment is obligatory on the Muslim who owns the Nisab (minimum amount eligible for Zakat), after deducting his debts and his needs. Zakat is not an obligation upon the non-Muslim. It is however an obligation upon the adolescent and the insane, because At-Tirmidhi reported on the authority of Abdullah Ibn Amru that the Messenger of Allah (pbuh) said: “He who acts as guardian for an orphan who has property, let Him trade in that property and not leave it until the Sadaqah devours it”, meaning that He should not leave it until it all perishes from paying Zakat upon it. As Zakat is an obligation upon the wealth owned by the individual, it is therefore a monetary worship and not a physical worship.

关于应缴纳的数额,这是一个固定的数额,不会增加也不会减少。它被确定为金、银以及商品资产的四十分之一(2.5%)。该数额从一个特定的数目中征收,即达到或超过尼সাব(Nisab,最低标准)的部分。尼萨布相当于200个银第尔汗,或20个金米思卡勒。金米思卡勒等于一个符合伊斯兰教法的第纳尔,其重量为20克拉,相当于4.25克黄金。因此,尼萨布相当于85克黄金。至于银第尔汗,它相当于2.975克,因此银的尼萨布为595克白银。如果数量少于尼萨布,则不征收任何天课。至于勒卡兹(Rikaz,埋藏的宝藏矿物等),其天课为五分之一。对于谷物,如小麦及类似作物,以及牲畜,如骆驼、牛和羊,学者们已经详细说明了它们的尼萨布数额以及应从中缴纳的数量。

As for the amount levied, this is a specific amount which does not increase or decrease. It has been determined as a quarter of the tenth (2.5%) in gold and silver and the commercial commodities. The amount is levied from a specific sum, which is the Nisab or over. The Nisab equates to either 200 silver Dirhams or 20 gold Miskals. The gold Miskal is equal to a Shari’ah approved dinar, whose weight is 20 carats, which is equal to 4.25 grams of gold. Hence, the Nisab would be equal to 85 grams of gold. As for the silver dirham, it is equal to 2.975 grams, thus the Nisab of silver would be 595 grams of silver. If the amount was less than the Nisab, nothing would be taken from it. As for the Rikaz (ore etc..), its Zakat is a fifth. For cereals, such as wheat and the like, and cattle, such as camels, cows and sheep, the Scholars have explained the amount of their Nisab and what should be taken from them in detail.

至于天课的支配和用途，这些也同样有明确的限定；因此天课不能用于经文所规定的八类人之外的用途。安拉（SWT）说：

As for the disposal of Zakat and the areas of its expenditure, these have also been determined by a specific limit; thus it could not be paid except for the eight categories Allah (swt) mentioned in the Qur’an. Allah (swt) says:

“天课只归于贫穷者、赤贫者、为天课而工作的人、心被团结的人、释放奴隶的人、负债者、为主道（圣战）的人，以及旅途中的人。”[忏悔章：60] 至于贫穷者（Al-Fuqara），他们是有钱财，但开销超过其所拥有之财物的人。赤贫者（Al-Masakin）是既没有钱财、也没有收入的人。真主（SWT）说：

“The alms are only for the poor, and the needy, and those who collect them, and those whose hearts are to be reconciled and to free the slaves, and the debtors, and for the way of Allah (Jihad) and for the wayfarers.” [At-Tauba: 60] As for the poor, they are those who have money, but their expenses are higher than what they own. The needy are those with no money and no income. Allah (swt) says:

或是尘土中的贫困者（miskeen） [Al-Balad: 16]

“Or the indigent (miskeen) in the dust” [Al-Balad: 16]

至于为此工作的人，他们是征收和分配天课的人。“心被团结”的人，是国家认为应当从天课中给予，以使其在伊斯兰中坚定的人。“为奴者”指奴隶；他们获得钱财，以便赎身为自由人。这一类别在今天已不存在。“负债者”指无力偿还债务的负债人。“安拉之路”指圣战；凡在《古兰经》中提到“安拉之路”并与施舍相连时，其含义即是圣战。“旅途中的人”指被切断了路途的旅行者。除这八类人之外，将天课款项支付给其他任何人都是被禁止的，将其用于国家的经济事务也是被禁止的。如果找不到这八类人中的任何一类，天课款项仍不应用于其他任何方面；而应当保存在国库中，一旦需要时再支付给这八类人。天课应当交给伊玛目或他的代理人，因为安拉（SWT）说：

As for those employed for it, they are those who levy and distribute the Zakat. Those whose “hearts have been reconciled” are those the State deems appropriate to give them from the Zakat as an incentive to establish them firmly in Islam. Those in bondage are the slaves; they are given money so that they can be freed. This category is not existent today. Those in debt are indebted who are unable to pay off their debts. In the way of Allah means Jihad; whenever “in the way of Allah” is mentioned in the Qur’an, coupled with spending, its meaning is Jihad. The wayfarer is the traveller who has been cut off. It is forbidden to pay off from the Zakat funds to any other than from these eight categories, and it is also forbidden to spend it upon the economic matters of the State. If none of the eight categories can be found, the Zakat fund should still not be spent on any other area; rather it should be kept in the Treasury and then paid out to the eight categories whenever the need arises. The Zakat should be paid to the Imam or his deputy, for Allah (swt) says:

“你要从他们的财产中取出施舍，借以使他们得到洁净和净化。” [At-Tauba: 103]

“Take alms from their properties so that you might purify and sanctify them” [At-Tauba: 103]

又因为艾卜·伯克尔向他们索取天课,圣门弟子们都同意他的做法,他也没有询问他们是否将天课付给了穷人。当他们拒绝把天课交给他时,他便与他们作战。天课应由伊玛目支付给合格的受施者。即使地方长官不公正,天课仍应交给他们。据苏海勒·伊本·艾卜·萨利哈传述,他说:"我去见萨阿德·伊本·艾卜·瓦嘎司,对他说:'我有一些钱需要缴纳天课,而这些人的情况你也看到了,你建议我怎么做?'他说:'把它交给他们。'于是我去见伊本·欧麦尔,他也这样说;然后我去见艾卜·胡莱赖,他也说了同样的话;之后我去见艾卜·赛义德,他也对我说了同样的话。"(见《穆合尼》作者所引)天课绝不可给予异教徒,无论他是齐米人还是其他人,因为真主的使者ﷺ在派遣穆阿兹·伊本·哲白勒前往也门时对他说:"你要告诉他们,真主已经在他们的财产中为他们规定了天课,从他们的富人那里收取,交给他们的穷人。"此段圣训由布哈里据伊本·阿拔斯传述。因此,真主的使者ﷺ明确规定天课应分给他们的穷人,并且它是为他们的富人而规定的。然而,向异教徒施予自愿的赐品是允许的,正如真主(至高无上)所说:

Also because Abu Bakr demanded Zakat from them; the Sahaba agreed with Him on this and He did not ask them whether they were paying their Zakat to the poor or not. When they refused to pay Zakat to him, He fought them. It is the Imam who pays it to those eligible. Even if the governors are unjust, Zakat should be handed to them. It has been reported on the authority of Suhayl Ibn Abu Salih that He said: “I came to Sa’ad Ibn Abu Waqqas and said to him: “I have some money on which I must pay Zakat, and these people are as you can see, so what do you suggest I do?” He said: “Pay it to them.” So I went to Ibn Umar and He said the same; then I went to Abu Hurayra and He also said the same thing. Then I went to Abu Sa’id and He also said to me the same thing.” (mentioned by the writer of Al-Mughni). Zakat must never be given to a Kafir whether He were a Dhimmi or otherwise, because the Messenger of Allah (pbuh) said to Mu’adh Ibn Jabal when He dispatched Him to Yemen: “Inform them that Allah has imposed upon them a Sadaqah in their wealth, to be taken from their rich and rendered to their poor,” narrated by Bukhari on the authority of Ibn Abbas. Hence, the Messenger of Allah (pbuh) had specified that it should be spent on their poor and that it has been imposed upon their rich. It is, however, permitted to donate to the Kafir a voluntary Sadaqah, for Allah (swt) says:

“他们虽然自己需要食物，仍把食物给予贫穷的人（miskeen）、孤儿和俘虏。” [Al-Insan: 8]

“And they give the food, despite their need of it, to the indigent (miskeen), the orphan and the captive” [Al-Insan: 8]

当时所有的俘虏都是Kuffar。

and all the captives at the time were Kuffar.