Book 32: Distribution of the Proceeds of the Tax (Qasm al-Sadaqat)
Title of book: Minhaj al-Talibin wa Umdat al-Muftin (منهاج الطالبين وعمدة المفتين في الفقه)
Author: Imam Nawawi
Full name: Imam Muhyiddin Abi Zakariyya Yahya ibn Sharaf al-Nawawi (أبو زكريا يحيى بن شرف بن مُرِّيِّ بن حسن بن حسين بن محمد جمعة بن حِزام الحزامي النووي الشافعي)
Born: Muharram 631 AH/ October 1233 Nawa, Ayyubid Sultanate
Died: 24 Rajab 676 AH [9]/ 21 December 1277 (age 45) Nawa, Mamluk Sultanate
Resting place: Nawa, present Syria
Translated into English by: E. C. HOWARD
Field of study: sharia, Islamic law, fiqh, Islamic jurisprudence of Shafi'i's school of thought
Type of literature dan reference: classical Arabic books
Contents
- Book 32: Distribution of the Proceeds of the Tax (Qasm al-Sadaqat)
- Return to: Minhaj al-Talibin of Imam Nawawi
كتاب قَسْمِ الصَّدَقَاتِ
BOOK 32 . — DISTRIBUTION OB THE PROCEEDS OF THE TAX (QASM AL-SADAQAT)
الْفَقِيرُ مَنْ لَا مَالَ لَهُ وَلَا كَسْبَ يَقَعُ مَوْقِعًا مِنْ حَاجَتِهِ،
وَلَا يَمْنَعُ الْفَقْرَ مَسْكَنُهُ وَثِيَابُهُ وَمَالُهُ الْغَائِبُ فِي
مَرْحَلَتَيْنِ، وَالْمُؤَجَّلُ وَكَسْبٌ لَا يَلِيقُ بِهِ.
وَلَوْ
اشْتَغَلَ بِعِلْمٍ وَالْكَسْبُ يَمْنَعُهُ فَفَقِيرٌ.
وَلَوْ
اشْتَغَلَ بِالنَّوَافِلِ فَلَا.
وَلَا يُشْتَرَطُ فِيهِ
الزَّمَانَةُ وَلَا التَّعَفُّفُ عَنْ الْمَسْأَلَةِ عَلَى الْجَدِيدِ.
وَالْمَكْفِيُّ
بِنَفَقَةِ قَرِيبٍ أَوْ زَوْجٍ لَيْسَ فَقِيرًا فِي الْأَصَحِّ.
وَالْمِسْكِينُ:
مَنْ قَدَرَ عَلَى مَالٍ أَوْ كَسْبٍ يَقَعُ مَوْقِعًا مِنْ كِفَايَتِهِ وَلَا
يَكْفِيهِ.
وَالْعَامِلُ سَاعٍ وَكَاتِبٌ وَقَاسِمٌ وَحَاشِرٌ
يَجْمَعُ ذَوِي الْأَمْوَالِ، لَا الْقَاضِي وَالْوَالِي.
وَالْمُؤَلَّفَةُ
مَنْ أَسْلَمَ وَنِيَّتُهُ ضَعِيفَةٌ أَوْ لَهُ شَرَفٌ يُتَوَقَّعُ بِإِعْطَائِهِ
إسْلَامُ غَيْرِهِ، وَالْمَذْهَبُ أَنَّهُمْ يُعْطَوْنَ مِنْ الزَّكَاةِ.
وَالرِّقَابُ
الْمُكَاتَبُونَ.
وَالْغَارِمُ إنْ اسْتَدَانَ لِنَفْسِهِ فِي
غَيْرِ مَعْصِيَةٍ أُعْطِيَ.
قُلْتُ: الْأَصَحُّ يُعْطَى إذَا
تَابَ، وَاَللَّهُ أَعْلَمُ، وَالْأَظْهَرُ اشْتِرَاطُ حَاجَتِهِ دُونَ حُلُولِ
الدَّيْنِ.
قُلْتُ: الْأَصَحُّ اشْتِرَاطُ حُلُولِهِ، وَاَللَّهُ
أَعْلَمُ، أَوْ لِإِصْلَاحِ ذَاتِ الْبَيْنِ أُعْطِيَ مَعَ الْغِنَى، وَقِيلَ:
إنْ كَانَ غَنِيًّا بِنَقْدٍ فَلَا.
وَسَبِيلُ اللَّهِ تَعَالَى
غُزَاةٌ لَا فَيْءَ لَهُمْ فَيُعْطَوْنَ مَعَ الْغِنَى.
وَابْنُ
السَّبِيلُ مُنْشِئُ سَفَرٍ أَوْ مُجْتَازٌ، وَشَرْطُهُ الْحَاجَةُ وَعَدَمُ
الْمَعْصِيَةِ، وَشَرْطُ آخِذِ الزَّكَاةِ مِنْ هَذِهِ الْأَصْنَافِ
الثَّمَانِيَةِ الْإِسْلَامُ وَأَنْ لَا يَكُونَ هَاشِمِيًّا وَلَا مُطَّلِبِيًّا
وَكَذَا مَوْلَاهُمْ فِي الْأَصَحِّ.
BOOK 32 . — DISTRIBUTION OB THE PROCEEDS OF THE
TAX
Section
Those entitled
may be divided into eight categories : —
- The poor, i.e. those who
have nothing, and cannot gain their
living. One may be legally called
poor, though having a house, clothing,
property at a distance of more than
two days journey, or debts due to
one at a fixed date ; and even
though able to gain a living by some
work
not suitable for one. Thus a
learned man may be called poor though
able, strictly speaking, to provide
for his own needs by exercising some
trade that would prevent him
continuing his studies ; but this cannot
be alleged as an excuse by a
person who, wishing to perform some
voluntary act of devotion, makes it
a pretext for not working. To be
admitted amongst the number of the
poor, it is not necessary to be
sickly, nor to abstain from asking
for alms, at least according to what
Shafii maintained in his second
period. fOn the other hand, a person
is not poor if he has relatives —
or if she has a husband — who should
provide maintenance.
. The indigent.
In this category are classed those
persons who,
though possessed of property,
or making a living that might, strictly
speaking, be called sufficient, yet
have not enough for their maintenance
in the circumstances in which they
happen to be.
. Those engaged
in the administration of the tax,
i.e. the collectors,
registrars, distributors,
and the messengers to call together
the tax-
payers ; but not including the
judge, or the prefect of the province.
. Persons inclined to Islam
who need some assistance in order to
declare themselves openly to be
converts ; or whose high social position
gives hope of the conversion of
other infidels. According to our rite
these two categories of persons are
admitted to be' entitled.
. Slaves
undergoing enfranchisement by contract.
G.
Insolvent debtors, provided their debt has
a legitimate cause,
[insolvent debtors should
be assisted, even where their debts
have no
legitimate cause, if they
manifest a firm intention henceforth to intro-
duce better order into their business
or their conduct.] *Persons of
this
category participate by the fact of
being in difficulties, though the
MINHAJ ET TALIBIN
debts may not yet be due
for payment, [f On the contrary, before
the
debts become due, they are not
entitled.] What we have said about this
class of persons applies only to
debtors who have contracted obligations
in
their own interest ; for those who
have done so with a laudable
object
should be compensated in all cases,
even though they may be
rich. Some
authors, however, admit an exception in
the case of an
individual so rich
in coin that he can easily meet
his engagements.
. Those “ in the
way of God,” i.c. who take part
in the war against
tho infidels,
unless they share in the four-fifths
of the profits of war.
This category
of persons are entitled without
distinction of fortune.
. Travellers
without means to begin or to
continue their journey ;
on the sole
condition that the journey is not
undertaken for an illicit
purpose.
These persons we have now
mentioned as being entitled must also
be Moslems, not belonging to tho
families of the Beni Hashim or the
Beni Mottalib, fnor under the
patronago of any member of these two
families.
فصل [في بيان مستند الإعطاء وقدر المعطى]
مَنْ طَلَبَ زَكَاةً
وَعَلِمَ الْإِمَامُ اسْتِحْقَاقَهُ أَوْ عَدَمَهُ عَمِلَ بِعِلْمِهِ، وَإِلَّا
فَإِنْ ادَّعَى فَقْرًا أَوْ مَسْكَنَةً لَمْ يُكَلَّفْ بَيِّنَةً، فَإِنْ عُرِفَ
لَهُ مَالٌ وَادَّعَى تَلَفَهُ كُلِّفَ، وَكَذَا إنْ ادَّعَى عِيَالاً فِي
الْأَصَحِّ.
وَيُعْطَى غَازٍ وَابْنُ سَبِيلٍ بِقَوْلِهِمَا، فَإِنْ
لَمْ يَخْرُجَا اُسْتُرِدَّ، وَيُطَالَبُ عَامِلٌ وَمُكَاتَبٌ وَغَارِمٌ
بِبَيِّنَةٍ، وَهِيَ: إخْبَارُ عَدْلَيْنِ، وَيُغْنِي عَنْهَا الِاسْتِفَاضَةُ،
وَكَذَا تَصْدِيقُ رَبِّ الدَّيْنِ وَالسَّيِّدِ فِي الْأَصَحِّ.
وَيُعْطَى
الْفَقِيرُ وَالْمِسْكِينُ كِفَايَةَ سَنَةٍ.
قُلْتُ: الْأَصَحُّ
الْمَنْصُوصُ، وَقَوْلُ الْجُمْهُورِ كِفَايَةَ الْعُمْرِ الْغَالِبِ فَيَشْتَرِي
بِهِ عَقَارًا يَسْتَغِلُّهُ، وَاَللَّهُ أَعْلَمُ.
وَإِلَى
الْمُكَاتَبِ وَالْغَارِمِ قَدْرُ دَيْنِهِ، وَابْنِ السَّبِيلِ مَا يُوَصِّلُهُ
مَقْصِدَهُ أَوْ مَوْضِع مَالِهِ، وَالْغَازِي قَدْرُ حَاجَتِهِ نَفَقَةً
وَكِسْوَةً ذَاهِبًا وَرَاجِعًا وَمُقِيمًا هُنَاكَ وَفَرَسًا وَسِلَاحًا،
وَيَصِيرُ ذَلِكَ مِلْكًا لَهُ، وَيُهَيَّأُ لَهُ وَلِابْنِ السَّبِيلِ مَرْكُوبٌ
إنْ كَانَ السَّفَرُ طَوِيلاً أَوْ كَانَ ضَعِيفًا لَا يُطِيقُ الْمَشْيَ، وَمَا
يَنْقُلُ عَلَيْهِ الزَّادَ وَمَتَاعَهُ إلَّا أَنْ يَكُونَ قَدْرًا يَعْتَادُ
مِثْلُهُ حَمْلَهُ بِنَفْسِهِ، وَمَنْ فِيهِ صِفَتَا اسْتِحْقَاقٍ يُعْطَى
إحْدَاهُمَا فَقَطْ فِي الْأَظْهَرِ.
Section
A person claiming a share
in tho proceeds of the tax should be
admitted amongst the number of those
entitled, if the Sovereign is
certain
that the claim is well founded, or
dismissed at once, if the
Sovereign
is convinced of the contrary. In
case of uncertainty a simple
declaration
of poverty or indigence is enough,
without the claimant
being obliged to
produce proof ; but if it is certain
that the person in
question was
formerly in easy circumstances, he must
then prove the
loss of his property.
fThis rule applies also to those
alleging, as the
cause of their
poverty, their being charged with the
maintenance of a
numerous family. A simple
declaration is enough in order to
share as
a combatant for the faith
or a traveller ; but claimants under theso
two categories must restore what
they have received, if it subsequently
appears that they have remained at
home. On the other hand, persons
employed in the collection, slaves
undergoing enfranchisement by
contract, and
debtors, must in all cases prove the
ground of their claim.
It is
understood that in these cases sufficient
proof- includes not only
the deposition
of two witnesses of irreproachable conduct ;
but also
public notoriety, fand a
confirmation by creditor or master.
Poor and indigent persons never
obtain more at one time than is
necessary for tho current year, [f
According to Sliafii’s personal opinion,
accepted by nearly all authorities,
they should bo given enough to support
them for the rest of their
life, according to average mortality, this
sum
being devoted to the purchase of
some immovable property of which the
revenue is applied to their maintenance.
A slave undergoing enfranchisement by
contract, and the debtor,
receive only
what is necessary to pay what they
owe. The traveller
receives sufficient
money to reach his destination or
his domicile. The
combatant for the
faith should bo provided with what
is required for
his maintenance and
outfit, there and back, including the
period during
which he is on the
frontier. A horse and arms are given
him ; and these
remain his property,
even after the end of the war.
The combatant
and the traveller may
even claim a mount all ready equipped,
if they
have to go a groat distance,
or if they are too weak to
make the journey
on foot ; and lastly
they have a right to the necessary
transport ; if
their provisions or their
baggage are so bulky that they
cannot easily
carry it themselves.
*A person who wishes to claim
on two counts has to be content with
what is duo to him under one
head only.
فصل [في القسمة بين الأصناف وما يتبعها]
يَجِبُ اسْتِيعَابُ
الْأَصْنَافِ إنْ قَسَّمَ الْإِمَامُ وَهُنَاكَ عَامِلٌ، وَإِلَّا فَالْقِسْمَةُ
عَلَى سَبْعَةٍ، فَإِنْ فُقِدَ بَعْضُهُمْ فَعَلَى الْمَوْجُودِينَ، وَإِذَا
قَسَمَ الْإِمَامُ يَسْتَوْعِبُ مِنْ الزَّكَوَاتِ الْحَاصِلَةِ عِنْدَهُ آحَادَ
كُلِّ صِنْفٍ، وَكَذَا يَسْتَوْعِبُ الْمَالِكَ إنْ انْحَصَرَ الْمُسْتَحِقُّونَ
فِي الْبَلَدِ وَوَفَّى بِهِمْ الْمَالُ، وَإِلَّا فَيَجِبُ إعْطَاءُ ثَلَاثَةٍ،
وَتَجِبُ التَّسْوِيَةُ بَيْنَ الْأَصْنَافِ.
لَا بَيْنَ آحَادِ
الصِّنْفِ، إلَّا أَنْ يَقْسِمَ الْإِمَامُ فَيَحْرُمُ عَلَيْهِ التَّفْضِيلُ
مَعَ تَسَاوِي الْحَاجَاتِ.
وَالْأَظْهَرُ مَنْعُ نَقْلِ الزَّكَاةِ
وَلَوْ عُدِمَ الْأَصْنَافُ فِي الْبَلَدِ وَجَبَ النَّقْلُ، أَوْ بَعْضُهُمْ
وَجَوَّزْنَا النَّقْلَ وَجَبَ، وَإِلَّا فَيُرَدُّ عَلَى الْبَاقِينَ، وَقِيلَ
يُنْقَلُ وَشَرْطُ السَّاعِي كَوْنُهُ حُرًّا عَدْلاً فَقِيهًا بِأَبْوَابِ
الزَّكَاةِ فَإِنْ عُيِّنَ أَخْذٌ وَدَفْعٌ لَمْ يُشْتَرَطْ الْفِقْهُ
وَلْيُعْلِمْ شَهْرًا لِأَخْذِهَا.
وَيُسَنُّ وَسْمُ نَعَمِ
الصَّدَقَةِ وَالْفَيْءِ فِي مَوْضِعٍ لَا يَكْثُرُ شَعْرُهُ، وَيُكْرَهُ فِي
الْوَجْهِ.
قُلْتُ: الْأَصَحُّ يَحْرُمُ وَبِهِ جَزَمَ
الْبَغَوِيّ وَفِي صَحِيحِ مُسْلِمٍ لَعْنُ فَاعِلِهِ، وَاَللَّهُ أَعْلَمُ.
Section
The Sovereign or his
subordinates employed for that purpose should
divide the proceeds of the tax
into eight portions ; or, where there are
no special collectors, into seven.
In default of one or more of the
categories their portions go to the
others by virtue of the law of
increase.
The portion of each category
should be wholly divided up amongst the
individuals composing it ; and similarly
the taxpayer who prefers
to effect
the partition himself, should divide up
the entire amount due
by him, if
all the categories of those entitled
live in his place. In any case
a
category cannot legally be admitted to
share in the distribution,
unless it
is composed of at least three
individuals. The respective
categories have
each right to an equal portion ; but
equality is not
required between the
shares of the individuals composing a category,
unless the distribution is effected
by the Sovereign, for in this case
inequality of shares is forbidden if
there is equality of need.
*The
transfer of the tax collected in one
district into another is
illegal, except
in the case of a district where none
of the categories
entitled exist. In
this latter case the transfer is
incontestably obliga-
tory. According to those
authorities who do not admit the
prohibition
of a general right of
transfer, a transfer is obligatory if all
eight categories
do not exist in the
district. Among the authorities who
maintain the
prohibition of a transfer,
except in the case of a total lack
of persons
entitled, the majority allows
the claim of the categories existing
in the
district to the share of
those that are absent. There are
some, however,
who, though rejecting in
these circumstances a transfer of the entire
proceeds of the tax, admit none
the less a transfer of the portions
of the
categories that do not exist.
A collector should be a free man
of irreproachable conduct, and
sufficiently
instructed in the dispositions of the
law relating to the tax.
If,
however, the amount due by the
taxpayers, and the shares of those
entitled are mentioned in his
instructions, it is not necessary for
him to
have any profound knowledge
of the subject. The month of collection
should always be announced beforehand.
The Sonna has introduced the
practice of marking animals due
for
the tax or as profits of war,
with a red-hot iron on a part of the
body
where the hair is thin. It
is blamable to mark animals upon the
face,
[fit is even expressly forbidden,
according to a decision of Baghawi ;
while
in the collection of Moslim, called
Es-sahih, there is a tradition
that the
Prophet cursed whoever should commit a
similar atrocity.]
فصل [في صَدَقَةِ التَّطَوُّعِ]
صَدَقَةُ التَّطَوُّعِ
سُنَّةٌ.
وَتَحِلُّ لِغَنِيٍّ، وَكَافِرٍ.
وَدَفْعُهَا
سِرًّا.
وَفِي رَمَضَانَ.
وَلِقَرِيبٍ وَجَارٍ
أَفْضَلُ.
وَتُسَنُّ الصَّدَقَةُ بِالْمَاءِ، لِخَبَرِ: أَيُّ
الصَّدَقَةِ أَفْضَلُ؟ قَالَ: الْمَاءُ. أَيْ فِي الْأَمَاكِنِ
الْمُحْتَاجِ إلَيْهِ فِيهَا أَكْثَرَ مِنْ غَيْرِهِ.
وَمَنْ
عَلَيْهِ دَيْنٌ أَوْ وَلَهُ مَنْ تَلْزَمُهُ نَفَقَتُهُ يُسْتَحَبُّ أَنْ لَا
يَتَصَدَّقَ حَتَّى يُؤَدِّيَ مَا عَلَيْهِ.
قُلْتُ: الْأَصَحُّ
تَحْرِيمُ صَدَقَتِهِ بِمَا يَحْتَاجُ إلَيْهِ لِنَفَقَةِ مَنْ تَلْزَمُهُ
نَفَقَتُهُ أَوْ لِدَيْنٍ لَا يَرْجُو لَهُ وَفَاءً، وَاَللَّهُ أَعْلَمُ.
وَفِي
اسْتِحْبَابِ الصَّدَقَةِ بِمَا فَضَلَ عَنْ حَاجَتِهِ أَوْجُهٌ: أَصَحُّهُمَا
إنْ لَمْ يَشُقَّ عَلَيْهِ الصَّبْرُ اُسْتُحِبَّ، وَإِلَّا فَلَا.
Section
The Sonna prescribes
also a supererogatory tax that may be
given
even to persons in easy
circumstances and to infidels. It is
given in
secret, in the month of
Ramadan, preferably to one’s near
relatives and
neighbours. But it is
recommended to those who owe a debt,
or have
to maintain a family, not to
pay a tax on their property by way
of
charity until they have first
discharged these obligations, [fit is even
forbidden to spend in charity money
required for the maintenance of
those
dependent on one, or for paying a
debt that otherwise one can
hope for
no means of paying.] fit is
commendable to be charitable
out of
one’s superfluity, provided that too great
a burden is not thereby
incurred. []