Majmu Fatawa wa-RasailIbn al-'Uthaymin

whoever seeks the Hereafter will attain both this world and the Hereafter, as Allah the Exalted said: {Whoever desires the harvest of the Hereafter—We increase for him in his harvest. And whoever desires the harvest of this world—We give him thereof, but there is not for him in the Hereafter any share} [Ash-Shūrā: 20]—meaning, We grant him both this world and the Hereafter. As for restricting the performance of acts of worship solely to the pursuit of worldly gains, this is undoubtedly a deficiency in intention, stemming from glorifying the world and harboring love for it in the heart of the one who does so.

The eminent Sheikh—may Allah the Exalted have mercy on him—was asked:
“I am from the country of… and the government there oppresses Muslims and imposes taxes upon them that exceed their income. For instance, someone who earns one thousand riyals is taxed twenty thousand riyals by the government. We have banks that deal in usury (ribā); is it permissible for us to deal with them in order to settle those taxes from their interest? And is it permissible for us to pay zakah to settle these taxes or not? Please give us a formal ruling, may you be rewarded, and may Allah reward you with goodness.”

His Eminence replied by saying:
“These are two questions. We will first answer the second question and say: As for paying zakah toward these taxes, it is not permissible, and there is no doubt about this, because zakah has designated recipients, who are the ones mentioned by Allah in His saying: {Zakah expenditures are only for the poor and for the needy and for those employed to collect them and for bringing hearts together and for freeing captives and for those in debt and for the cause of Allah and for the traveler—an obligation from Allah. And Allah is All-Knowing and Wise} [At-Tawbah: 60].

As for taking usurious interest (ribā) to pay off these unjust taxes, I view that this is also not permissible, because Allah the Exalted said: {O you who have believed, fear Allah and give up

من قصد الآخرة حصلت له الدنيا والآخرة، كما قال تعالى: ﴿مَن كَانَ يُرِيدُ حَرْثَ الأَْخِرَةِ نَزِدْ لَهُ فِى حَرْثِهِ وَمَن كَانَ يُرِيدُ حَرْثَ الدُّنْيَا نُؤْتِهِ مِنْهَا وَمَا لَهُ فِى الأَْخِرَةِ مِن نَّصِيبٍ كَانَ يُرِيدُ حَرْثَ الأَْخِرَةِ نَزِدْ لَهُ فِى حَرْثِهِ وَمَن كَانَ يُرِيدُ حَرْثَ الدُّنْيَا نُؤْتِهِ مِنْهَا وَمَا لَهُ فِى الأَْخِرَةِ مِن نَّصِيبٍ﴾ يعني نعطيه الدنيا والآخرة، أما الاقتصار في أداء العبادة على رجاء الفوائد الدنيوية فقط فلا شك أن هذا قصور في النية سببه تعظيم الدنيا ومحبتها في قلب من يفعل ذلك. * * * سئل فضيلة الشيخ - رحمه الله تعالى -: أنا من دولة ... والحكومة هناك تضطهد المسلمين وتفرض عليهم ضرائب أكثر من دخلهم، فالذي يكسب ألف ريال مثلاً تفرض عليه الحكومة عشرين ألف ريال ضرائب، وعندنا بنوك تتعامل بالربا، فهل يجوز لنا التعامل معها لتسديد تلك الضرائب من فوائدها؟ وهل يجوز لنا أن ندفع الزكاة في سداد هذه الضرائب أم لا؟ أفتونا مأجورين وجزاكم الله خيراً. فأجاب فضيلته بقوله: هذان سؤالان، ونجيب أولاً عن السؤال الثاني فنقول: أما دفع الزكاة في هذه الضرائب فلا يجوز ولا إشكال في ذلك، لأن الزكاة لها أهلها المختصون بها، وهم الذين ذكرهم الله في قوله: ﴿إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَآءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِى الرِّقَابِ وَالْغَارِمِينَ وَفِى سَبِيلِ اللهِ وَابْنِ السَّبِيلِ فَرِيضَةً مِّنَ اللهِ وَاللهُ عَلِيمٌ حَكِيمٌ﴾ . وأما أخذ الربا لدفعه في هذه الضرائب الظالمة فأرى أنه لا يجوز أيضاً، لأن الله تعالى قال: ﴿ياأَيُّهَا الَّذِينَءَامَنُواْ اتَّقُواْ اللهَ وَذَرُواْ

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