农作物和果实的天课（Zakat）是由经典和圣训所规定的义务。至于经典，有安拉（SWT）的话：

The Zakat of crops and fruits is obliged by the Book and the Sunnah. As for the Book, there is the saying of the Allah (swt) :

“并应在收获之日给予其应得的（天课）”[古兰经 6:141]。至于圣训，先知ﷺ说：“不足五瓦斯格（Awsuq）的谷物，不需缴纳天课”（双方共同认可）。Awsuq是Wasq的复数，Wasq是一种计量单位，等于60萨阿（Sa'a），1萨阿为2.176公斤。另外，伊本·欧麦尔传述，先知ﷺ说：“靠天雨、河水或以‘阿萨里亚’（即依靠雨水灌溉的树木或作物）灌溉的土地，应缴纳十分之一的天课（Ushr）。用水桶从河流或水井中取水灌溉的土地，应缴纳二十分之一的天课（半Ushr）”（布哈里辑录）。

“And give its right the day of its harvesting” [Al-Anam: 141] As for the Sunnah, there is the saying of the Prophet (saw) : “There is no Sadaqah on anything less than five (Awsuq)” (agreed upon). Awsuq is plural of Wasq which is a measure of 60 sa’a and the Sa’a is 2.176 kg. Also ibn ‘Umar narrated from the Prophet (saw) who said: “There is tithe (‘Ushr) on land which receives its water from the sky, a river or was ‘Athariyya (trees or plants watered by rain). There is half-tithe on land which was irrigated by a bucket from rivers or wells” (collected by Bukhari).

zakat 在小麦、大麦、椰枣和葡萄干上是有义务的，依据是穆萨·本·塔勒哈所传述的、来自欧麦尔的圣训，他说：“先知（ﷺ）只规定了这四种作物的圣行天课：小麦、大麦、椰枣和葡萄干。”穆萨·本·塔勒哈还说：“安拉的使者（ﷺ）在派遣穆阿兹·本·哲白勒前往也门时，也命令他从小麦、大麦、椰枣和葡萄中收取天课（Sadaqah）。”这些圣训说明，农作物和果实上的天课只从这四类中收取，即小麦、大麦、椰枣和葡萄干，不从其他类别的农作物和果实中收取。这是因为第一段圣训以“Innama”一词开始，该词表示限定。另外，能够进一步强调将天课限定于这四类的，是阿勒-哈基姆、艾尔-拜哈各、以及至-泰伯拉尼所辑录的圣训，即先知（ﷺ）派遣艾卜·穆萨和穆阿兹前往也门，教导人们宗教事务时所说的话：“除这四种之外，不要收取天课：大麦、小麦、葡萄干和椰枣。”艾尔-拜哈各评论这段圣训说：其传述者是可信的，且其传述链是连续的。这段圣训明确地将农作物和果实的天课限定在这四类之中，因为“Illa”（除了）一词，如果前面有否定或禁止的助词，则意味着将其前面的内容限定于其后所述的内容，即将天课的收取限定于其后提到的四类，即大麦、小麦、葡萄干和椰枣。

Zakat is obliged upon wheat, barley, dates and raisins due to what Musa b. Talha narrated from ‘Umar who said: “Verily the Prophet (saw) only decreed the sunnah Zakat in these four: wheat, barley, dates and raisins.” Musa b. Talha also said: “The Messenger of Allah (saw) also commanded Muaz b. Jabal-when he sent him to Yemen-that he should take Sadaqah from wheat, barley, dates and grapes.” These Ahadith clarify that the Zakat in crops and fruits is only taken from these four types, namely wheat, barley, dates and raisins. It is not taken from other types of crops and fruits. This is because the first Hadith begins with the word “Innama” which indicates restriction. What also emphasises the limiting of Zakat in these four types is what was collected by Al-Hakim, Al-Bayhaqi and At-Tabarani from the Hadith of Abu Musa and Muaz when the Prophet (saw) sent them to Yemen to teach people the matters of their deen; so he said: “Don’t take Sadaqah except from these four: Barley, wheat, raisins and dates.” Al-Bayhaqi said of this Hadith: Its narrators are trustworthy and it has a continuous transmission. This Hadith is explicit in limiting the taking of Zakat in crops and fruits in these four types, because the word “Illa” (except) if preceded by the article of negation or prohibition would mean restricting what is before it to what is after it i.e. restricting the taking of Sadaqah to the four types mentioned after it. These are barley, wheat, raisins and dates.

又因为小麦、大麦、椰枣和葡萄干这些词在圣训中都是非派生名词（Jamid），因此这些词不涵盖其他事物，无论是通过其字面意义（Mantuq）、其隐含意义（Mafhum），还是通过必然的推论（Iltizam）。这是因为它们既不是描述性名词（Asma Sifaat），也不是表示意义的名词（Asma Ma'ani）；它们仅限于所指名或提及的特定财产（'Ayaan）。因此，人们无法从其字面推导出食物、干燥或贮存之义，因为其字面并不表明这些含义或描述。那些将天课义务限定于这四类谷物和果实的圣训，是对其他圣训中一般性措辞的限定：“凡靠天降雨灌溉的土地，什一税；凡用水桶或Daliya（一种水斗）灌溉的土地，半什一税。”这意味着，凡靠天降雨灌溉的小麦、大麦、椰枣和葡萄干，以及用水桶、Gharab或水斗灌溉的作物，都应缴纳什一税。

Also as the words wheat, barley, dates and raisins which came in the Hadith are defective nouns (not derived), then these words do not cover others whether through their direct meaning (Mantuq), their indirect meaning (Mafhum) or by indispensable indication (Iltizam). This is because they are not descriptive nouns (Asma Sifaat) or nouns of meanings (Asma Ma’ani); rather they are limited to the specific assets (‘Ayaan) that are named or mentioned. Therefore one could not derive from their wording the meaning of nourishment (i.e. food) or dryness or storage as their wording does not indicate these meanings or descriptions. These Ahadith that restrict the obligation of Zakat to these four types of crops and fruits specify the general wording present in the Ahadith: “There is tithe on that land which gets water from the sky, and half-tithe on that land irrigated by a pot or Daliya (a sort of bucket).” So it means that tithe is due on whatever was watered by the sky of wheat, barley, dates and raisins and what was irrigated by a pot, Gharab or buckets.

如果土地所产的谷物和果实达到五个“沃斯格”(Awsuq)，谷物的天课在收割、脱粒和清理之后征收；而果实则在晒干之后征收，即鲜枣(Rutab)变成干枣，葡萄变成葡萄干。这里不以满一年为条件，而是以收获、清理和晒干为准，依据的是安拉(SWT)的经文：

If the grains and fruits produced by the land reach five Awsuq, the Zakat on grains is taken after it is harvested, ground and cleaned. While in fruits it is taken after they dry such that the fresh dates (Rutab) become dates and grapes become raisins. The passing of a year is not a condition, instead it is the harvesting, cleaning and drying due to the saying of Allah (swt) ta’ala:

“并在收割的那天给予其应有的权利” [Al-Anam: 141]

“And give its right the day of its harvesting” [Al-Anam: 141]

同样，圣训表明，天课是在鲜枣和葡萄晾干、变为干枣和葡萄干之后，以及谷物收割、脱粒并清理之后才征收的。

Also the Sunnah indicated that Zakat is taken after fresh dates and grapes dry such that they change into dates and raisins and after grains are harvested, ground and cleaned.

根据伊斯兰教法，国家有义务派遣估算员（Khurraas），在棕榈树（an-Nakhl）和葡萄的果实成熟、其成熟迹象显现之后，估算民众从中所得的果实。其依据是阿塔卜·本·乌赛德的传述："先知ﷺ曾派人到民众那里去估算他们的葡萄和果实。"（由艾布·达伍德、伊本·马哲和提尔米兹传述）阿塔卜以不同的措辞说："先知ﷺ命令像估算棕榈树那样估算葡萄，并像棕榈树的天课以干枣取出那样，以葡萄干取出葡萄的天课。先知ﷺ曾这样做，他估算了瓦迪·古拉某位妇人的园子。"（由伊玛目艾哈迈德在其《穆斯奈德》中传述）艾布·伯克尔依此行事，其后的哈里发们也依此行事。

It is obligatory upon the State to send evaluators (Khurraas) to estimate thr fruits that people have from their palm trees (an-Nakhl) and grapes after their ripeness becomes apparent. This is due to what Attab b. Usayd narrated: “The Prophet (saw) used to send persons to the people to evaluate their grapes and fruits” (narrated by Abu Dawud, ibn Majah and At-Tirmizi). Using different wording, Attab said: “The Prophet (saw) commanded that grapes be estimated just like palm trees and its Zakat taken as raisins just like the Zakat of palm trees is taken as dates. The Prophet (saw) used to do that, so he estimated a garden of a woman living in Wadi Al-Qura.” (narrated by Imam Ahmad in his Musnad). Abu Bakr acted according to this as did the Khulafa’a after him.

估算者应当留下估算量的三分之一或四分之一，作为给果实主人的宽限，因为他们需要用它们来食用，以及款待客人、邻居、家人、朋友、过路人、向他们求取的人，以及食用果实的鸟类的食物。Sahl b. Abu Huthma 传述：安拉的使者ﷺ常说：“你们估算时，应当留下三分之一。如果不留三分之一，那就留下四分之一。”（由 Abu Dawud、At-Tirmizi 和 An-Nisai 记录）Makhul 说：“安拉的使者ﷺ派遣估算员时，会说：‘要宽容，因为有些果实会因恶劣天气而损失，有些果实会掉落，有些会被食用者吃掉。’”小麦和大麦不进行估算，因为安拉的使者ﷺ没有这样做；而且它们的估算也不容易，不像棕榈树和葡萄那样。另外，棕榈果和葡萄是鲜食的，所以对它们的估算是针对其主人的，作为一种宽限，使他们能够食用这些果实，并通过出售、供食、赠送等方式处置它们，之后再就估算的数量缴纳天课。枣子和葡萄无论品质好坏，都按其所有品种合并估算，然后汇总在一起。但是枣子不与葡萄合并计算，正如小麦不与大麦合并计算一样。

The estimators should leave a third or a fourth of their estimation as a dispensation to fruit owners as they require this for eating and feeding their guests, neighbours, families, friends, passers by, those who ask them and for the food of birds that feed upon them. Sahl b. Abu Huthma narrated that the Messenger of Allah (saw) used to say: “When you estimate, take and leave behind a third. If not a third, then leave behind a fourth” (narrated by Abu Dawud, At-Tirmizi and An-Nisai). Makhul said: “When the Messenger of Allah (saw) sent evaluators he would say: ‘Be lenient, for there are fruits that are lost due to bad weather, fruits that fall down and those that are used by the eaters.’” Wheat and barley are not estimated as that was not done by the Messenger of Allah (saw) ; also their estimation is not easy as is the situation with palm trees and grapes. Also the fruits of palm trees and grapes are eaten fresh so they are estimated upon their owners as a dispensation for them so as to enable them to eat of the fruits and dispose of through sale, food, gifts etc... after which they pay Zakat upon what was estimated. Dates and grapes are estimated in all their types collectively, whether good or bad, and are then collected together. However dates are not gathered together with grapes just as wheat is not gathered together with barley.

如果果实在估算之后、晾干之前遭受损害，或在没有故意疏忽的情况下受损，或在晾干之前和之后被盗，那么所有者不对估算的数量负责，除非剩余的数量等同于尼萨布，否则天课也不会对其构成义务。

如果从土地上出产的小麦、大麦、枣或葡萄干达到五个奥斯格（Awsuq），且这些作物是在不费人力、即非人工灌溉的情况下浇灌的，则需缴纳十分之一（什一税）。这包括依靠天上的雨水、河流浇灌，或通过根部从地下汲取水分而无需灌溉的情况，类似于种植在地下水位较浅或靠近河流、灌溉渠的土地上的树木，其树根无需灌溉即可触及水源。如果是通过费力的方式灌溉，例如用水桶从井中汲水或用水车从河中取水，则需缴纳二分之一的什一税。 据阿里（Ali）所说：“靠天水浇灌的作物缴纳什一税，靠从井和河中汲水灌溉的作物缴纳二分之一什一税。” 比斯尔·本·赛义德（Bisr b. Said）说：“安拉的使者（ﷺ）规定，靠天水、或无需灌溉、或靠泉水浇灌的作物，缴纳什一税的天课；靠用水斗灌溉的作物，缴纳二分之一的天课。” 哈基姆·本·优奈白（Hakam b. Utayba）说：“安拉的使者（ﷺ）在穆阿兹（Muaz）于也门时写信给他：‘靠天水或河水（Ghayla）浇灌的作物缴纳什一税，靠水桶（Gharb）灌溉的作物缴纳二分之一什一税。’” 判断浇灌方式时，以一年中的大部分时间为准。如果一年中大部分时间不费力即可获得灌溉，则收取什一税；如果一年中大部分时间需费力灌溉，则收取二分之一什一税。如果一年中有一半时间不费力灌溉，另一半时间需费力灌溉，则收取四分之三什一税。

If the wheat, barley, dates or raisins produced from the land reach five Awsuq then one-tenth (tithe) is obliged on them if they are watered without personal effort i.e. manually. This includes being watered by rainwater from the sky, rivers or they drink water by extraction of water by its roots, without being watered similar to trees that are planted in land where water is near to the surface or close to a river or irrigation canal such that their tree-roots reach to water without any need for irrigation. Half-tithe is obliged in what is irrigated with effort, like drawing from wells by watering cans and rivers by water wheels. From ‘Ali who said: “The tithe in what was watered by the sky and half-tithe in what was irrigated by drawing from wells and rivers.” Bisr b. Said said: “The Messenger of Allah (saw) obliged Zakat of the tithe in what is watered by the sky, that which is not watered or watered by springs, and half-tithe in what was irrigated by water scoops.” Hakam b. Utayba said: “The Messenger of Allah (saw) wrote to Muaz when he was in Yemen: ‘The tithe in what was watered by the sky or river (Ghayla), and half-tithe in what was irrigated by bucket (Gharb).’” The majority of the year is what is relevant in relation to irrigation. If it is watered most of the year without effort, then the tithe is taken, whereas if it is irrigated by effort most of the year, then half-tithe is taken. If it is watered for half of the year without effort, and irrigated with effort in the second half, then threequarter tithe is taken.

农作物和果实的天课原则是：应从缴纳天课的那种农作物或果实中取出。取的是其中的中等品质，既不取最好的，也不取最差的。收取天课的人不得意图取农作物和果实中最好的部分作为天课，因为先知ﷺ曾说："不要取他们财产中最好的部分。" 同样，农作物或果实的主人也不得有意拿最差的农作物和果实作为天课，因为真主（SWT）说：

The principle in the Zakat of crops and fruits is to be taken from the same crop or fruit in which Zakat is obliged. Its average is taken, not the best nor the worst. It is not allowed for the Sadaqah collector to aim to take the best of the crops and fruits in Sadaqah due to the Prophet (saw) ’s statement: “Avoid the best of their wealth.” Similarly it is not allowed for the crops or fruits owner to intend to give the worst crops and fruits for Sadaqah, due to the saying of Allah (swt) :

“不要为了施舍其中的一部分而去追求某种坏东西。” [Al-Baqarah: 267]

“Do not aim at getting anything bad in order that you may give away something of it” [Al-Baqarah: 267]

此外,先知(saw)禁止在天课(Sadaqah)中收取Ja’arur和Lawn al-Hubayq(由An-Nisai记载)。这是两种劣质的椰枣:前者在干燥后会变成包裹着种子的外壳,后者干燥后则变成劣质椰枣(Hashaf)。

Also the Prophet (saw) prohibited taking the Ja’arur and Lawn al-Hubayq in the Sadaqah (narrated by An-Nisai). These are two types of bad dates; the first becomes shell around a seed, and the latter becomes bad dates (Hashaf) when it dries.

在农作物和果实的天课中，允许以其等值的货币或其他物品代替，而不必取农作物或果实本身的确切数量。这是依据阿慕尔·本·迪纳尔从塔乌斯传述的：“先知ﷺ派穆阿兹到也门，他收取小麦和大麦的施舍时，收取的是衣物。”另外，也因为有一种椰枣树，其鲜枣不会变成干枣；正如有一种葡萄树，其葡萄不会变成葡萄干，因此便取其价值来代替。关于施舍这一主题，据传穆阿兹也曾收取物品代替：他说：“你们把五分之一或一件衣服给我，我以此代替施舍。这对你们更容易，对麦地那的迁士也更有益。”圣训中还记载，安拉的使者ﷺ和他的圣门弟子们，会把一项以货币规定的义务，改换成对付出者来说比原货币更容易给付的其他物品。其中包括先知ﷺ写给在也门的穆阿兹关于人头税的文书：“每个成年人应缴纳一第纳尔或与之等值的衣物（Mu’afir）。”因此，先知ﷺ收取的是物品，而不是那种物品本身，即他收取衣物，而不是黄金。同样属于此类的，还有他写给纳季兰人的文书：“他们每年应缴纳两千件衣服，或与之等值的盎司金银。”欧麦尔（愿安拉喜悦他）在人头税中收取骆驼，代替金银；阿里则在人头税中收取针、绳子和大针，代替金银。

It is permissible in the Zakat of crops and fruits to take their equivalentin currency or otherwise-instead of taking the exact amount of crop or fruit. This is due to what Amru b. Dinar narrated from Tawus: “The Prophet (saw) sent Muaz to Yemen and he used to take clothes for the Sadaqah of wheat and barley.” Also because there is a type of palm tree whose fresh dates do not become dates, as one finds a type of vine tree grape which does not become raisins, so their value is taken instead. It has been narrated from Muadh in the same subject of Sadaqah that he would take goods instead; this is in his statement: “Give me a fifth or dress which I take from you instead of Sadaqah. It is easier for you and more beneficial for the Muhajirin in Madinah.” It is also found in the Sunnah that the Messenger of Allah (saw) and his companions would oblige a right in money then change it to something else easier for its giver to give than the original money. Of this is the book of the Prophet (saw) to Muaz in Yemen on Jizya: “Upon each mature person is a Dinar or its equivalent in clothes (Mu’afir).” So the Prophet (saw) took goods instead of taking the specific thing itself i.e. he took clothes instead of gold. Of this also is what he wrote to the people of Najran: “Upon them two thousand garments every year or its equivalent in ounces of gold and silver.” ‘Umar (RA) used to take camels in Jizya instead of gold and silver, as Ali used to take needles, ropes and large needles in Jizya instead of gold and silver.