Majmu' al-FatawaIbn Taimiya

He was asked:

“Can the charges imposed on a man by the authorities along the roads count towards his zakat?”

He replied:

Whatever the authorities collect under a designation other than zakat does not count towards zakat. And Allah Most High knows best.

He was asked about giving charity to needy relatives and others.

He replied:

If a person’s wealth is insufficient to provide for both relatives and others, he is obliged to support his relatives, so he must not give to others at his relatives’ expense. As for zakat and expiatory payments, he may give them to a relative whom he does not support. Relatives take precedence when the need is equal.

وَسُئِلَ: هَلْ يُجْزِئُ الرَّجُلَ عَنْ زَكَاتِهِ مَا يُغَرِّمُهُ وُلَاةُ الْأُمُورِ فِي الطُّرُقَاتِ؟ أَمْ لَا؟ . فَأَجَابَ: مَا يَأْخُذُهُ وُلَاةُ الْأُمُورِ بِغَيْرِ اسْمِ الزَّكَاةِ لَا يُعْتَدُّ بِهِ مِنْ الزَّكَاةِ وَاَللَّهُ تَعَالَى أَعْلَمُ. وَسُئِلَ: عَنْ الصَّدَقَةِ عَلَى الْمُحْتَاجِينَ مِنْ الْأَهْلِ وَغَيْرِهِمْ؟ فَأَجَابَ: إنْ كَانَ مَالُ الْإِنْسَانِ لَا يَتَّسِعُ لِلْأَقَارِبِ وَالْأَبَاعِدِ فَإِنَّ نَفَقَةَ الْقَرِيبِ وَاجِبَةٌ عَلَيْهِ فَلَا يُعْطِي الْبَعِيدَ مَا يَضُرُّ بِالْقَرِيبِ. وَأَمَّا الزَّكَاةُ وَالْكَفَّارَةُ فَيَجُوزُ أَنْ يُعْطِيَ مِنْهَا الْقَرِيبَ الَّذِي لَا يُنْفِقُ عَلَيْهِ وَالْقَرِيبُ أَوْلَى إذَا اسْتَوَتْ الْحَاجَةُ.

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