安拉（SWT）在祂的话中限定了天课的开支用途：

Allah (swt) restricted the expenditure of Zakat in His saying:

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At-Tauba: 60] 这节经文将天课的支出限定于这八类人，对其加以限制和specify。不得将其给予这八类之外的任何人，因为这节经文以“Innama”开头，这是表示限定和限制的词，其后接“lam”，即表示所属的助词。这表明天课受益者及其所属权被限定于以下八类：

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At-Tauba: 60] This Ayah restricts the expenditures of Zakat to these eight categories, limiting and specifying it for them. It is not allowed to give from it to any category other than these, because the Ayah begins with the term “Innama” which is an articles of limitation and restriction, followed by the letter “lam” of ownership. This indicates the limitation of Sadaqah beneficiaries and ownership to these eight categories which are:

1. 穷人（Al-Fuqaraa）：指那些所得的钱财不足以满足其基本需求（即食物、衣物和住所）的人。凡所得少于满足基本需求所需的人，都被视为穷人，因此天课（Sadaqah）对他是合法的。他可以从中领取，并且可以给予他足够的天课，直到消除其需求和贫困为止。

1. The Poor (Al-Fuqaraa): These are those who don’t receive enough money to suffice them to fulfil their basic needs that are food, clothing and shelter. Whoever receives less than what he needs to fulfil his basic needs is considered poor, so Sadaqah is Halal for him. He may take from it and he can be given enough Sadaqah to the limit that removes his need and poverty.

安拉(以下简称 swt)禁止富人领取天课。阿卜杜拉·本·阿穆尔说:安拉的使者ﷺ说:“天课对富人和身体健壮有力的人(Zu Mirra)都是不合法的。” Zu Mirra 指的是有力量、有谋生能力的人。如果他没有力量和能力,那么他就被视为穷人。富人是指不依赖他人、所拥有的财富超过满足自身需要的人。也有圣训阐明了谁是富人。阿卜杜拉·本·麦斯欧德说:安拉的使者ﷺ说:“任何人如果是富足的却仍去乞求,他将在审判日到来时,脸上带着被咬、被抓或受伤的痕迹。”有人问:“安拉的使者ﷺ啊,什么是富足?”他说:“五十迪拉姆,或与之等值的黄金。”(由五部圣训集收录)。凡拥有五十枚银迪拉姆(相当于148.75克白银)或与之等值的黄金,且这些财产超出其食物、衣物、住所以及家人、子女和仆人的开销,即被视为富人,不允许他领取天课。

Allah (swt) has prohibited the rich from taking Sadaqah. Abdullah b. Amru said: The Messenger of Allah (saw) said: “Sadaqah is not Halal for the rich (person) nor the one of sound and strong body (Zu Mirra).” The Zu Mirra is the person of strength and acquiring ability. If he doesn’t have the strength and ability, then he is considered poor. The rich person is the one who is independent of others such that he receives more than is required to fulfil his needs. There have come Ahadith clarifying who the rich person is. Abdulllah b. Masud said: The Messenger of Allah (saw) said: “No person will ask for something while he is rich except he will come on the Day of Judgement with his face bitten, scratched or wounded.” It was said: “O Messenger of Allah (saw), what is his richness?” He said: “50 Dirhams or its equivalent in gold” (narrated by the five). Whoever owns 50 silver Dirhams equal to 148.75 grams of silver, or its equivalent in gold, in excess of his food, clothing, shelter and the expenses of his family, children and servant is considered rich and it is not allowed for him to take from the Sadaqah.

2. 穷人（Al-Masakeen）：他们一无所有，因而生活的困顿使他们受到限制，而且他们不向人乞讨。真主的使者（愿主福安之）说："贫乏者并不是那种四处奔走于人群之中、只靠一两口食物或一两颗枣子就知足的人。真正的贫乏者是找不到足以供养自己的财富，人们也不注意到他，因而不会施舍给他，他也不会站起来向人乞讨的人。"（布哈里与穆斯林共同辑录）贫乏者的处境比穷人（Al-Fuqara'）更差，这是因为真主（SWT）的话语：

2. The Paupers (Al-Masakeen): They are the ones who don’t have anything so the want abated them and they do not beg people. The Messenger of Allah (saw) said: “The pauper is not the one who goes about the people, content with a morsel or two or a date or two. The pauper is the one who doesn’t find any wealth to suffice him nor do people notice him so that they give him charity. Nor does he stand to beg people” (agreed upon). The pauper is lesser than the poor person due to the saying of Allah (swt) .:

“或是贫苦伏地的人”[《土地》章：16]，即因赤贫和饥饿而满身尘土。贫穷者可以接受天课，并可从中取用。他可以获得天课，直至其困苦得以消除，并能满足基本需要。

“Or a pauper with dust” [Al-Balad: 16] i.e. covered with dust due to his nakedness and hunger. The Sadaqah is allowed for the pauper and he can take from it. He can be given from Sadaqah to the limit that his misery is removed and he is enabled to satisfy his basic needs.

3. 负责征收天课的人（Al-’Amileen ‘alayha）：他们是被任命去从应当缴纳天课者那里征收天课，或将其分发给应得者的人。他们即便富有，也可以从天课中领取报酬，作为征收或分配的回报。阿塔·本·雅萨尔说：安拉的使者ﷺ说：“天课对富人是不被允许的，除非是五种人：负责征收的人、用自己的财产买下天课的人、接受了天课并将其赠给邻居的人、圣战者，以及负债者。”又据布斯尔·本·赛义德传述，伊本·阿萨迪·马利基说：“欧麦尔任命我负责天课。我完成工作并将天课交给他后，他命人给我发放报酬。我说：‘我这样做是为了安拉（SWT）。’他说：‘你拿着我给你的吧，因为在安拉的使者ﷺ在世时，我也曾被任命。他任命了我，我也对他说了你刚才对我说的话。安拉的使者ﷺ说：“如果有人不经乞求而给你什么，你就吃吧，并施舍。”’”（双方公认的圣训）

3. Those employed over collecting it (Al-’Amileen ‘alayha): These are the Messenger (saw)s and Sadaqah collectors appointed to collect Sadaqah from those whom it is obliged upon them, or they distribute it to its beneficiaries. They are given of the Sadaqat, even if they are wealthy, in exchange for collecting or distributing it. Ata’a b.Yasar said: The Messenger of Allah (saw) said: “Sadaqah is not allowed for the rich except for five: The one employed to collect it, a man who buys it with his wealth, a man who was given a Sadaqah and he donated it to his neighbour, the fighter or the debtor.” And from Busr b. Said that ibn Asa’di al-Maliki said: “‘Umar appointed me over the Sadaqa. When I finished and gave it to him, he ordered some wage for me’. I said: ‘I did it for the sake of Allah (swt).’ He said: ‘Take what I give you for I was employed at the time of the Messenger of Allah (saw) . He employed me and I told him what you told me. The Messenger of Allah (saw) said: ‘If you are given something without begging, eat (of it) and give charity’” (agreed upon).

4. 心被争取者(Al-muallafatu qulubuhum):指那些信仰尚未稳固的领袖、酋长、有影响力的人士或英雄人物。当哈里发或其总督认为应当时,可从天课中给予他们,以安抚其心,稳固其信仰,并借助他们为伊斯兰和穆斯林带来益处,或借其影响力感化其族群。这类似于先知ﷺ所给予的:艾布·苏富扬、乌叶奈·本·希斯恩、艾格拉厄·本·哈比斯、阿拔斯·本·米尔达斯等人。阿姆鲁·本·塔固卜说:“一些钱财或俘虏送到了安拉的使者ﷺ那里,他便将它们分配下去。他给了一些人,却留下了另一些人。他得知那些未被给予的人心中充满了怨言。于是他赞颂安拉(SWT)并尊崇祂,然后说:‘看哪!我指安拉(SWT)起誓,我给予这个人,却留下那个人。我所留下的人,比我所给予的人更为我所喜爱。实际上,我是给予那些我看到其内心带有某种恐惧与焦躁的人,而将一些人托付于安拉(SWT)放在他们心中的富足与善良。’”

4. Those whose hearts are to be reconciled (Al-muallafatu qulubuhum): These are types of leaders, chiefs, influential people or heroes whose beliefs are not yet settled, where the Khalifah or his governors see it fit to give them from the Zakat as reconciliation for their hearts, settling their beliefs, utilising them for the benefit of Islam and Muslims or to influence their communities. This is similar to what the Messenger (saw) gave to Abu Sufyan, Uyayna b. Hisn, Al-Aqr’a b. Habis, Abbas b. Mirdas and others. Amru b. Taghlib said “that some money or captives reached the Messenger of Allah (saw) and he distributed them. He gave to some men and left some others. He got the knowledge that those who were not given were full of blame. So he praised Allah (swt) and extolled Him, then he said: ‘See! By Allah (swt) I give to a man and leave another. The one I leave is more beloved (to me) than the one I give. Rather, I give people whom I see in their hearts some fear and impatience, and I entrust some people with what Allah (swt) placed in their hearts of affluence and good.’”.

那些被争取安抚的人，只有在他们是穆斯林的情况下才能获得天课；如果他们是异教徒，则不得给予任何施舍，因为施舍不给予非信徒。这是依据先知ﷺ派遣穆阿兹前往也门时对他所说的话：“你告诉他们，真主（SWT）已经规定在他们的财产上征收天课，从他们的富人那里取走，交给他们的穷人。”

Those to be reconciled are not given Zakat except if they are Muslims. If they are Kuffar, they are not given any Sadaqat as it is not given to the Kafir. This is due to the saying of the Messenger of Allah (saw) to Mu’az when he sent him to Yemen: “Inform them that Allah (swt) obliged Sadaqah upon their wealth to be taken from their rich and given to their poor.”.

同样,如果给予的理由('illa)不存在,这些人就不能从天课中获得给付。如果这个理由不存在,他们就不再获得天课,正如艾卜·伯克尔和欧麦尔在伊斯兰得到巩固和广泛传播之后停止给付一样。

Similarly they are not given from Zakat except if the reason (‘illa) for which they are given is present. If the reason is not present, they are not given Sadaqah as Abu Bakr and ‘Umar stopped paying it after Islam was strengthened and widespread.

5. 奴隶“ar-riqab”：如果奴隶与主人订立了自赎契约，则可以从天课中给予他们，以帮助他们赎身；如果没有订立契约，则可以用天课款项购买奴隶并将其释放。今天已经没有奴隶了。

5. Slaves “Ar-riqab”: They are the slaves who are given of Zakat if they are contracted to free themselves, or they are purchased by Zakat funds and set free if they are not contracted. There are no slaves today.

6. 负债者“al-Gharimeen”：这些人因负债而身陷债务，他们可以获得救济，用以平息人与人之间的纠纷、支付血金，或偿还个人的债务。

6. Debtors “Al-Gharimeen”: These are those who are indebted and bear debts upon themselves so they are paid to resolve disputes between people, pay blood-monies or to discharge their personal interests.

至于那些因为调解纠纷或支付血金而负债的人，他们可以从天课中获得帮助，无论他们是贫穷还是富有，只按其所负债务的确切数额给予，不多不少。 安behavior·本·马利克传述：先知ﷺ说：“乞讨只允许三种人：极度贫困的人、难以承受的债务者，以及需要支付血金的人。” 卡比萨·本·穆赫里格·希拉利说：“我背负了一笔债务，于是我去见安拉的使者ﷺ，请求他的帮助。他说：‘你先和我们一起等待，等有天课送来时，我会给你一些。’然后他说：‘卡比萨啊，乞讨只允许在三种情况中的一种：一个人背负债务，那么他可以求助于天课，直到他得到所需的数额，然后就应停止，不再索取；一个人的财产遭遇灾难，那么他可以乞讨，直到获得足以维持生计的所需，或者他说，足以满足生活所需；一个人遭受贫困的打击，而他族中三位有见识的人都说某某人遭受了贫困，那么他可以乞讨，直到获得足以维持生计的所需，或者他说，足以满足生活所需。卡比萨啊，除这些之外而乞讨的人，他所吃的是非法之财（Suht）。’”

As for those who bear debts to resolve disputes or to pay blood-monies, they are paid from the Zakat, whether they are poor or rich, the exact amount that they bear of debt without any excess. Anas narrated that the Prophet (saw) said: “Begging is not allowed except for three (persons): The person of abject poverty, odious debt or painful blood.” Qabeesa bin Mukhariq al-Hilali said: “I bore a burden so I went to the Messenger of Allah (saw) to beg for it. He said: ‘Wait with us until a Sadaqah comes to us so that I give you of it.’ Then he said: ‘O Qabeesa, begging is not allowed except for one out of three: A man bearing a burden so he is allowed to ask for a Sadaqah till he gets it then he holds from taking more; a man whose wealth suffered a calamity so he is allowed to beg until he attains what is enough of livelihood or he said what meets his livelihood; and a man who was struck by a poverty of which three wise men of his fold say that so and so person has been struck by a poverty so he is allowed to beg until he attains what is enough of livelihood, or he said what meets livelihood. Whoever begs other than these, O Qabeesa, he would eat illicit money (Suht).’”.

至于那些为了个人利益而负债的人，如果他们贫困，或者虽不贫困但无力偿还债务，则可以从天课中给予他们，以偿还其债务。如果他们富裕且有能力偿还债务，则不给予他们任何东西，因为这对他们是不允许的。

As for those who bear debt to meet their personal interests, they are given of Zakat to repay their debts if they are poor, or not poor but unable to fulfil their debts. If they are rich and able to pay their debts, they are not given anything as it is not allowed for them.

7. 在安拉之道中（Fi Sabeelillah）：即圣战，以及圣战所需要的一切及其所依赖的事物，例如组建军队、建立工厂和制造武器。每当《古兰经》中提到“Fi Sabeelillah”时，其所指无非就是圣战。天课用于圣战及其必需之事，且不限于任何数额。因此，根据哈里发认为对天课受益者有利的情况，允许将全部天课或部分天课用于圣战。艾布·赛义德传述：安拉的使者ﷺ说：“施舍对富人是不允许的，除非是在安拉之道中……”另一则传述中为：“……或者是在安拉之道中作战的战士。”

7. In the way of Allah (swt) (Fi Sabeelillah): i.e. Jihad, whatever is necessary for it and what it depends upon, such as forming an army, establishing factories and manufacturing weapons.Whenever “Fi Sabeelillah” is mentioned in the Qur’an, it means nothing other than Jihad. Zakat is spent for Jihad and its essentials, and it is not limited to any amount. So it is allowed to spend all of the Zakat, or some of it, for Jihad according to what the Khalifah sees as beneficial for the Zakat beneficiaries. Abu Said narrated: The Messenger of Allah (saw) said: “Sadaqah is not allowed for the rich person except in the way of Allah (swt)…” and in another narration: “…or the fighter in the way of Allah (swt).”.

8. 旅人(Ibn us-Sabeel):指旅途中断、身上钱财不足以让他抵达家乡的人。天课会拨给他足以使他抵达目的地的数额,无论多少。同样,即使他在自己居住地是富人,也会给予他所需的费用以使他能够抵达目的地,这依据的是先知ﷺ所说的:“施舍对富人是不允许的,除非是为了安拉(SWT)的道路,或是给旅人,或是……”。

8. The wayfarer (Ibn us-Sabeel): This is the one whose travel has been cut off such that he doe not have enough money to allow him to reach his home. He is given from the Zakat the amount that will allow him to reach his destination, whether a little or a lot. Similarly, he is given the necessary expenses to allow him reach his destination, even if he is in fact rich where he lives, due to the Messenger (saw) ’s saying: “Sadaqah is not allowed for the rich person except in the way of Allah (swt) or a wayfarer or….”.

天课不得给予这八类人之外的任何人。它不能用于修建清真寺、医院、慈善设施，或任何国家或乌玛的公共事业，因为天课是这八类人的私有财产，其他人不得与他们分享。

Zakat cannot be given to any other than these eight mentioned categories. It is not spent for building mosques, hospitals, charity facilities or any State or Ummah utility, because Zakat is the private property of the eight categories such that no one else shares it with them.

根据这些类别，由哈里发负责分配天课，他依据自己对实现这些类别利益的看法来决定；就像安拉的使者（愿主福安之，ﷺ）和他之后的哈里发们那样，监督天课的支付。哈里发可以在这八类之中进行分配，也可以依据他认为对这些类别有益的情况，将支出限定在其中某些类别。如果这些类别中的人都不存在，天课则保存在穆斯林公库（Bait ul-Mal）的赛达卡特（Sadaqat）部门中，待有需要且有资格领取者出现时再予以支出。 伊本·阿拔斯（Ibn Abbas）关于赛达卡（Sadaqah）说："如果你将其用于这八类中的任何一类，也是有效的。"阿塔厄（Ata'a）和哈桑（Al-Hassan）也持相同看法。马立克（Malik）说："在我们看来，关于赛达卡的分配问题，是一个留给统治者进行伊吉提哈德（Ijtihad）的事务。因此，哪一类有需要，以及人数多寡，就优先照顾哪一类，依统治者认为适宜的标准而定。"

The Khalifah is the one who is responsible to give it to these categories accordng to how he views achieving the benefit of these categories, as the Messenger of Allah (saw) and the Khulafa’a after him would supervise its payment. It is allowed for the Khalifah to distribute it among these eight categories as he may restrict its spending to some of these categories as he sees beneficial to these categories. If these categories are not found, the Zakat is preserved in Bait ul-Mal in the department of Sadaqat to spend it when there is a need for it by those who are entitled of it. Ibn Abbas said about Sadaqah: “If you spend it for one of these eight categories, it would be valid.” Ata’a and Al-Hassan said the same. Malik said: The matter of dividing Sadaqah in our view is that it is a matter of Ijtihad left to the governor so any category that has need and the number (of people) it is preferred (over others), according to how the governor views fit.”