纸币是国家发行并将其确定为货币的金融票据，人们以之衡量商品的价格、支付服务的费用。纸币的天课，即是金银的天课。天课的各项规定依其实际情况适用于纸币。这种纸币的实际情况体现为三种形式：

Paper currency is the financial papers which the State issues and makes as its currency and money by which prices of goods and payments for services are assessed. The Zakat on this paper currency is the Zakat of gold and silver. The rules of Zakat apply to it according to its reality. This reality appears in three forms:

1. 代表性纸币，即由国家发行、按金属货币制度运行的货币。它代表一定数量的黄金或白银，在流通中充当其代表，并可随时兑换为黄金或白银。由于这种代表性纸币可以随时兑换为黄金或白银，因此被视为黄金或白银，其天课也就成为黄金或白银的天课。如果它是黄金的替代物，其数量达到相当于20个金第纳尔的数额，即85克，也就是黄金的尼萨布，那么只要满一年，就有义务缴纳四十分之一的天课。如果它是白银的替代物，其数量达到相当于200个银第尔汉的数额，即595克，也就是天课的尼萨布，那么就有义务缴纳四十分之一的天课。这种纸币需缴纳天课的依据，与前面提到的表明黄金和白银需缴纳天课的圣训相同。这是因为它是黄金和白银的代表和替代物，而代表或替代物与其本体适用同样的律例。

1. Representative paper currency which is currency issued by the State that proceeds according to the system of metallic currency. It represents a specified quantity of gold or silver and acts as its representative in circulation and is exchanged for it upon demand. This representative paper is considered gold or silver as it can be exchanged for them at any time, and its Zakat becomes the Zakat of gold and silver. If it is a substitute for gold and its quantity reaches the equivalent of 20 gold Dinars i.e. 85 grams which is the Nisab of gold, the Zakat of quarter-tithe is obliged once a year passes over it. If it is a substitute for silver and its quantity reaches the equivalent of 200 silver Dirhams i.e. 595 grams which is the Nisab of Zakat, the Zakat of quarter tithe is obliged on it. The evidence for the obligation of Zakat in this paper currency is the same as the previously mentioned Ahadith indicating the obligation of Zakat in gold and silver. This is because it is a representative and substitute for gold and silver, and the representative or substitute takes the rule of the original (Asl).