Al-Siyasa al-Shar'iyyaIbn Taimiya

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As for zakat, it is for those whom Allah, glorified and exalted is He, has designated in His Book. It is reported that a man asked the Prophet, peace and blessings be upon him, for a share of zakat, and he replied: “Allah did not see fit to leave the distribution of zakat to a prophet or anyone else. Rather, He divided it into eight shares. If you belong to one of those categories, I shall give you a share” (1).

“The poor and the needy” are united by their need for adequate provision (2). Zakat is therefore not lawful for a wealthy person or anyone strong and able to earn a living.

“Those employed to administer it” are the officials who collect it, safeguard it, keep its records (3), and perform similar duties.

“Those whose hearts are to be reconciled” will be discussed—Allah, Exalted is He, willing—under the revenues of fay’ (property acquired without battle).

“For freeing people from bondage” includes assisting those with manumission contracts, ransoming captives, and emancipating slaves. This is the strongest scholarly opinion concerning this category.

“The debtors” are those who have debts but lack the means to discharge them, so they are given enough to repay

(1) Reported by Abū Dāwūd (1630), al-Tabarānī in *al-Kabīr* (5285), al-Dāraqutnī (2/137), and al-Bayhaqī (4/174), through Abd al-Rahmān ibn Ziyād ibn An‘um, from Ziyād ibn Nu‘aym al-Hadramī, who heard it from Ziyād ibn al-Hārith al-Sudā’ī. Its chain contains Abd al-Rahmān ibn An‘um, whom most scholars deemed weak. (2) Scholars differ concerning the amount that constitutes adequate provision. One opinion is that a person should be given enough to support him for a full year. (3) This means those appointed by the imam or governing authority, not those appointed by individual people to distribute their zakat.
فصل وأما الصدقات؛ فهي لمن سمى الله ﷾ في كتابه، فقد رُوي عن النبي ﷺ أن رجلًا سأله من الصدقة فقال: «إن الله لم يرضَ في الصدقة بقسم نبي ولا غيره، ولكن جزَّأها ثمانيةَ أجزاء، فإن كنت من تلك الأجزاء أعطيتك» (١). فـ (الفقراء والمساكين) يجمعهما معنى الحاجة إلى الكفاية (٢)، فلا تحلُّ الصدقة لغنيٍّ ولا لقويٍّ مكتسب. (والعاملون عليها) هم الذين يَجْبونها، ويحفظونها، ويكتبونها (٣)، ونحو ذلك. (والمؤلفة قلوبهم) سنذكرهم ــ إن شاء الله تعالى ــ في مال الفيء. (وفي الرقاب) يدخل فيه إعانة المُكَاتبين، وافتداء الأسرى، وعتق الرقاب، هذا أقوى الأقوال فيها. (والغارمون) هم الذين عليهم ديون لا يجدون وفاءها، فيُعْطَون وفاء
(١) أخرجه أبو داود (١٦٣٠)، والطبراني في «الكبير» (٥٢٨٥)، والدارقطني: (٢/ ١٣٧)، والبيهقي: (٤/ ١٧٤) من طريق عبد الرحمن بن زياد بن أنعُم، عن زياد بن نعيم الحضرمي أنه سمع زياد بن الحارث الصدائي به. وفيه عبد الرحمن بن أنعم أكثر العلماء على تضعيفه. (٢) وفي مقدار الكفاية أقوال، منها أن يُعطى مقدار ما يكفيه سنة كاملة. (٣) يعني من قبل الإمام أو ولي الأمر، لا مَن يوكِّله آحادُ الناس في توزيع زكواتهم.

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