天课基金是存入国库的几种基金之一。天课与其他基金在三个方面不同：征收方式、征收数额和支出用途。就征收而言，天课只从穆斯林的财产中征收，不从非穆斯林的财产中征收。它也不是一般的税收，而是伊斯兰教的支柱之一。此外，缴纳天课是一种能获得精神价值的财产义务，与拜功、斋戒和朝觐一样，并且是每位穆斯林应尽的个人义务。

Zakat funds are one of the funds that are placed in the Treasury. Zakat is different from the other funds in regards with its collection, in regards of with its collected amounts and in regards with its spending. In regards with its collection, it is collected from the properties of the muslims only and not from the non-muslims. It is, as well, not a general tax, rather one of the pillars of Islam. Besides that, it is a property, paying of which achieves a spiritual value, like the prayer, fasting and the hajj, and it is an individual obligation paid by the Muslim.

然而，天课的征收并不像其他从乌玛征收的各类款项那样，依据国家的需要或社会的利益来进行。它是一种必须缴入国库的特定款项，无论是否有需要。穆斯林在其财产达到应纳天课的标准时，不能免除缴纳天课的义务。对于拥有嶓绝（应纳天课的最低数额）的穆斯林，在扣除其债务和生活所需之后，缴纳天课是一项义务。非穆斯林不负有天课义务。但未成年人和精神失常者负有此义务，因为提尔米兹根据阿卜杜拉·伊本·阿穆尔的记载，安拉的使者ﷺ曾说："谁为拥有财产的孤儿担任监护人，就应当让这笔财产经营增值，不要任其放置，以免天课将其吞噬。"意思是说，不应任其放置，以致因缴纳天课而全部耗尽。由于天课是针对个人所拥有财产的义务，因此它是一种财产上的功修，而不是身体上的功修。

Yet the levying of Zakat does not proceed in conformity with the needs of the State, nor according with the interest of society as is the case with all the other types of funds levied from the Ummah. It is rather a specific type of fund that must be paid to the Treasury, whether there was a need for it or not. The muslim is not absolved of the duty to pay the Zakat when it becomes due on his wealth. Its payment is obligatory on the Muslim who owns the Nisab (minimum amount eligible for Zakat), after deducting his debts and his needs. Zakat is not an obligation upon the non-Muslim. It is however an obligation upon the adolescent and the insane, because At-Tirmidhi reported on the authority of Abdullah Ibn Amru that the Messenger of Allah (pbuh) said: “He who acts as guardian for an orphan who has property, let Him trade in that property and not leave it until the Sadaqah devours it”, meaning that He should not leave it until it all perishes from paying Zakat upon it. As Zakat is an obligation upon the wealth owned by the individual, it is therefore a monetary worship and not a physical worship.