天课应当缴纳，无论是牲畜、农作物和果实、货币，还是贸易货物，都应交给哈里发，或交给他的代表，例如总督（Wulat）或工作人员（'Amileen），又或交给他任命的征收员（Su'at）和负责天课事务的雇员（'Amileen）。真主（SWT）说：

Zakat is paid, whether it is livestock, crops and fruits, currency or trading merchandise to the Khalifah or his representative such as governors (Wulat) or workers (‘Amileen) or whoever he appoints as collectors (Su’at) and employees (‘Amileen) over the Sadaqat. Allah (swt) said:

“从他们的财产中取出施舍，借此使他们洁净、自我提升，并为他们祈祷。你的祈祷对他们来说确是一种安慰。” [At-Tauba: 103]

“Take Sadaqah from their wealth in order to purify them and sanctify them with it, and pray for them. Verily your prayer is peace for them” [At-Tauba: 103]

安拉(SWT)在这节经文中命令祂的使者ﷺ从富有者手中收取天课(Sadaqah)。使者ﷺ曾委派总督、工作人员和收税官从富有者手中收取天课,正如他委派估产员(Khurraas)去估算棕榈树和葡萄树的收成一样。先知ﷺ在世时,人们把天课交给他,或交给他委派来管理天课的那些总督、工作人员和收税官。此后,这一情况在艾布·伯克尔、欧麦尔、奥斯曼和阿里的时代依然延续。伊本·西林转述说:“天课曾经交给先知ﷺ或他所指定的人,交给艾布·伯克尔或他所指定的人,交给欧麦尔及其指定的人,交给奥斯曼及其指定的人。欧麦尔遇害后,人们产生了分歧,有些人仍把天课交给他们,也有些人自己分配自己的天课。把天课交给他们的人中有伊本·欧麦尔。”

Allah (swt) obliged His Messenger (saw) in this Ayah to take Sadaqah from the owners of wealth, and the Messenger (saw) used to appoint governors, workers and collectors to take the Sadaqah from the owners of wealth just as he would appoint estimators (Khurraas) to estimate the harvest of the palm and grape trees. People at the time of the Prophet (saw) used to pay the Zakat to him or those governors, workers and collectors whom he appointed over the Sadaqah. The situation continued like this after him in the time of Abu Bakr, ‘Umar, Uthman and Ali. Ibn Sireen narrated: “Sadaqah used to be paid to the Prophet (saw) or whoever he had ordered, to Abu Bakr or whoever he ordered, to ‘Umar and whoever he ordered, to Uthman and whoever he ordered. When ‘Umar was killed they differed, some of them would pay it to them while others would themselves divide their Sadaqah. Among those who paid to them was ibn ‘Umar.”.