第151条
Article 151
国家边境征收的关税所得、来自公共或国家财产的收入、无继承人的遗产,以及叛教者的财产,都被视为公库(Bayt Al-Mal)收入的组成部分。
Money taken at the borders of the State from custom duties, income derived from public or State property, inheritance for which there is no inheritor and the assets of the apostates are all considered to be part of the revenue of the Bayt Al-Mal.
这一条的依据是传自欧麦尔(愿真主喜悦他)的记载:穆斯林从与他们交战者的商人那里征收的,与他们从穆斯林商人那里征收的相同。伊本·艾布·舍白在《穆萨奈夫》中记载:"艾布·米季利兹说:欧麦尔派遣奥斯曼·本·哈尼夫,后者对于人们所争议的、属于齐米人的财产征收每二十取一迪拉姆的税,并写信给欧麦尔,欧麦尔表示满意并允许了他。欧麦尔说:如果交战之地的人来到我们这里,我们该从他们那里取多少?他说:如果你们去他们那里,他们从你们那里取多少?他们说:十分之一。他说:那么就从他们那里取同样的。"
The evidence for the article is what has been reported from Umar (ra) regarding the Muslims taking from the traders of those they were at war with according to what they took from the Muslim traders; it is reported by Ibn Abu Shayba in Al-Musannaf: “from Abu Mijliz – that Omar sent Uthman Bin Hanif who imposed upon the wealth of people of Dhimma that they differed over, a tax of one Dirham from every twenty and wrote to Omar who was content and gave him permission, and he said Omar: How much should we take from the people of war if they come to us? He said: How much do they take from you if you go to them? They said: A tenth. He said: So take the same from them”.
Abu ‘Ubayd 在《Al-Amwal》中转述,从 ‘Abd alRahman Bin Ma’qal 处得知,他说:我问 Ziyaad Bin Hudair,应该向哪些人收取十分之一。他说:“我们不向穆斯林收取十分之一,也不向有盟约的人收取。”我问:那么你们向谁收取十分之一?他说:“向来自交战之地的商人中的不信道者收取,我们如何向我们收取,就如何向他们收取。”这证明,向非国民征收的关税被视为公库(Bayt Al-Mal)收入的来源之一。