‫ﺍﺑﺤﺚ ﻓﻲ ﻭﻳﻜﻴﺒﻴﺪﻳﺎ‬

‫ﺯﻛﺎﺓ‬

‫ﺍﻟﺰﻛﺎﺓ ﻓﻲ ﺍﻟﻠﻐﺔ‪ :‬ﺍﻟﻨﻤﺎﺀ ﻭﺍﻟﺰﻳﺎﺩﺓ ﻭﺍﻟﺒﺮﻛﺔ ﻭﺍﻟﻤﺪﺡ ﻭﺍﻟﺜﻨﺎﺀ ﻭﺍﻟﺼﻼﺡ ﻭﺻﻔﻮﺓ ﺍﻟﺸﻲﺀ‪ ،‬ﻭﺍﻟﻄﻬﺎﺭﺓ ﺣﺴﻴﺔ ﺃﻭ‬
‫ٌﺔ ﻣﻦ ﺍﻟﻤﺎﻝ ﻭﻧﺤﻮﻩ ﻳﻮﺟﺐ ُ‬
‫ﺍﻟﺸﺮﻉ‬ ‫ّﺼ‬‫»ﺣ‬ ‫ﻛﺎﺓ ً‬
‫)ﺷﺮﻋﺎ(‪ِ :‬‬ ‫ﻣﻌﻨﻮﻳﺔ‪ ،‬ﻭﺗﺴﺘﻌﻤﻞ ﻓﻲ ﺍﻟﻤﺤﺴﻮﺳﺎﺕ ﻭﺍﻟﻤﻌﻘﻮﻻﺕ‪ .‬ﻭﺍﻟﺰ ُ‬
‫ﻟﻠﻔﻘﺮﺍﺀ ﻭﻧﺤﻮﻫﻢ ﺑﺸﺮﻭﻁ ﺧﺎﺻﺔ«‪ [1].‬ﺃﻭ ﻫﻲ‪» :‬ﺍﺳﻢ ﻟﻤﺎﻝ ﻣﺨﺼﻮﺹ‪ ،‬ﻳﺠﺐ ﺩﻓﻌﻪ ﻟﻠﻤﺴﺘﺤﻘﻴﻦ‪ ،‬ﺑﺸﺮﻭﻁ‬ ‫ﺑﺬﻟﻬﺎ ِ‬
‫ﻣﺨﺼﻮﺻﺔ«‪ ،‬ﻭﺍﻟﺰ ُ‬
‫ﻛﺎﺓ ﻓﻲ ﺍﻹﺳﻼﻡ ﺑﻤﻌﻨﻰ‪ :‬ﺍﻟﻤﺎﻝ ﺍﻟﻮﺍﺟﺐ ﺇﺧﺮﺍﺟﻪ‪ ،‬ﻭﺇﻳﺘﺎﺀ ﺍﻟﺰﻛﺎﺓ ﻋﺒﺎﺩﺓ ﻣﺎﻟﻴﺔ‪ ،‬ﺗﻌﺪ ﺛﺎﻟﺚ ﺃﺭﻛﺎﻥ ﺍﻹﺳﻼﻡ‬
‫ﻭﺍﻟﺴﻨﺔ‪[2]،‬‬
‫ﺍﻟﺨﻤﺴﺔ‪ ،‬ﻭﻓﺮﺿﺖ ﻓﻲ ﻣﻜﺔ‪ ،‬ﻭﺑﻴﻨﺖ ﺃﺣﻜﺎﻣﻬﺎ ﻓﻲ ﺍﻟﻤﺪﻳﻨﺔ ﻓﻲ ﺍﻟﺴﻨﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻟﻠﻬﺠﺮﺓ‪ ،‬ﻭﻓﺮﺿﻬﺎ ﺑﺄﺩﻟﺔ ﻣﻦ ﺍﻟﻜﺘﺎﺏ‬
‫َﻗ‬
‫ًﺔ﴾‪ [3]،‬ﻭﻓﻲ ﺍﻟﻔﻘﻪ ﺍﻹﺳﻼﻣﻲ‬‫َﺪ‬
‫ْﻢَﺻ‬
‫ِﻬ‬
‫ِﻟ‬
‫َﻮﺍ‬
‫ْﻣ‬ ‫ْﺬِﻣ‬
‫ْﻦ ﺍ‬ ‫ﻭﺇﺟﻤﺎﻉ ﺍﻟﻤﺴﻠﻤﻴﻦ‪ ،‬ﻗﺎﻝ ﺍ ﺗﻌﺎﻟﻰ‪﴿ :‬ﻭﺁﺗﻮﺍ ﺍﻟﺰﻛﺎﺓ﴾‪ ،‬ﻭﻗﻮﻟﻪ ﺗﻌﺎﻟﻰ‪ُ :‬‬
‫﴿ﺧ‬
‫ﺗﺘﻀﻤﻦ ﺯﻛﺎﺓ ﺍﻟﻤﺎﻝ‪ ،‬ﻭﺯﻛﺎﺓ ﺍﻟﻔﻄﺮ‪ ،‬ﻭﺍﻷﻣﻮﺍﻝ ﺍﻟﺰﻛﻮﻳﺔ‪ ،‬ﻭﻣﻘﺎﺩﻳﺮﻫﺎ‪ ،‬ﻭﻣﻮﺍﻧﻌﻬﺎ‪ ،‬ﻭﻣﺼﺎﺭﻓﻬﺎ‪ ،‬ﻭﺃﺣﻜﺎﻡ ﺃﺧﺮﻯ‪.‬‬

‫ﺇﻳﺘﺎﺀ ﺍﻟﺰﻛﺎﺓ‬

‫ﺇﻳﺘﺎﺀ ﺍﻟﺰﻛﺎﺓ ﺑﻤﻌﻨﻰ‪ :‬ﺇﺧﺮﺍﺝ ﻗﺪﺭ ﻣﻌﻠﻮﻡ ﻣﻦ ﺍﻟﻤﺎﻝ ﺍﻟﻮﺍﺟﺐ ﺩﻓﻌﻪ ﻟﻠﻤﺴﺘﺤﻘﻴﻦ‪ ،‬ﻭﻫﻮ ﻣﻦ ﻣﻬﻤﺎﺕ ﺍﻟﺪﻳﻦ ﻭﺃﺳﺎﺳﻴﺎﺗﻪ‪ ،‬ﻭﻗﺪ‬
‫َﻚ‬
‫ِﻟ‬‫َﺓَﻭ‬
‫َﺫ‬ ‫ُﺗﻮﺍ ﺍﻟﺰﻛ‬
‫َﺎ‬ ‫ْﺆ‬
‫ُﻳ‬ ‫َﻼ‬
‫َﺓَﻭ‬‫ﻴﻤﻮﺍ ﺍﻟﺼ‬
‫ِﻘُ‬‫ُﻳ‬
‫ﺎﺀَﻭ‬
‫َﻔَ‬‫َ‬
‫ﻳﻦُﺣﻨ‬ ‫َ‬
‫ُﻪ ﺍﻟﺪَ‬
‫ﻴﻦ ﻟ‬
‫ِﺼَ‬ ‫ْﺨ‬
‫ِﻠ‬‫ُﺪﻭﺍ ﺍَُﻣ‬
‫ُﺒ‬
‫ْﻌ‬
‫َﻴ‬
‫ِﻟ‬
‫ُﺮﻭﺍ ﺍﻻ‬
‫ِﻣ‬
‫َﻣﺎ ﺍ‬
‫‪ ‬ﻭ‬
‫ﺑﻴﻦ ﺍ ﺗﻌﺎﻟﻰ ﺫﻟﻚ ﺑﻘﻮﻟﻪ‪َ :‬‬
‫ﺗﻌﺎﻟﻰ ﺃﻣﺮ ﺟﻤﻴﻊ ﻋﺒﺎﺩﻩ ﺃﻥ ﻳﻌﺒﺪﻭﻩ ﻭﺣﺪﻩ‪ ،‬ﻣﺨﻠﺼﻴﻦ ﻟﻪ ﺍﻟﺪﻳﻦ‪ ،‬ﻋﻠﻰ ﺍﻟﻤﻠﺔ‬ ‫‪ [4] ،  ‬ﻭﺍﻟﻤﻌﻨﻰ‪ :‬ﺃﻥ ﺍ‬ ‫ِﺔ‪ ‬‬
‫َﻤ‬ ‫ﻳﻦْﺍﻟ‬
‫َﻘﻴ‬ ‫ِﺩُ‬
‫ﺍﻟﺤﻨﻴﻔﻴﺔ‪ ،‬ﻣﻠﺔ ﺟﻤﻴﻊ ﺍﻷﻧﺒﻴﺎﺀ ﻭﺍﻟﺮﺳﻞ‪ ،‬ﻭﺟﻌﻞ ﻣﻦ ﺃﺳﺎﻳﺎﺗﻪ ﺇﻗﺎﻡ ﺍﻟﺼﻼﺓ‪ ،‬ﻭﺇﻳﺘﺎﺀ ﺍﻟﺰﻛﺎﺓ‪ ،‬ﻓﻲ ﺷﺮﻳﻌﺔ ﺍﻹﺳﻼﻡ ﻭﺍﻟﺸﺮﺍﺋﻊ‬
‫ﺍﻟﺴﺎﺑﻘﺔ‪ ،‬ﻭﻛﻠﻬﺎ ﺗﺘﻔﻖ ﻓﻲ ﻣﺸﺮﻭﻋﻴﺔ ﺍﻟﺰﻛﺎﺓ‪ ،‬ﻭﺗﺨﺘﻠﻒ ﻓﻲ ﻛﻴﻔﻴﺎﺗﻬﺎ‪ ،‬ﻭﺃﺣﻜﺎﻣﻬﺎ ﺍﻟﺘﻔﺼﻴﻠﻴﺔ‪ .‬ﻭﺇﻳﺘﺎﺀ ﺍﻟﺰﻛﺎﺓ ﻋﺒﺎﺩﺓ ﻣﺎﻟﻴﺔ‪ ،‬ﺗﻌﺒﺮ‬
‫ﻋﻦ ﻣﻌﻨﻰ ﺍﻟﺘﻜﺎﻓﻞ ﺍﻹﺟﺘﻤﺎﻋﻲ‪ ،‬ﺍﻟﺬﻱ ﻫﻮ ﺃﻥ ﻳﺒﺬﻝ ﺍﻟﻐﻨﻲ ﻗﺪﺭﺍ ﻣﻌﻠﻮﻣﺎ ﺣﺪﺩﻩ ﺍﻟﺸﺮﻉ‪ ،‬ﻳﺼﺮﻑ ﻟﺬﻭﻱ ﺍﻻﺳﺘﺤﻘﺎﻕ‪ ،‬ﻭﻳﻬﺪﻑ‬
‫ﻟﺴﺪ ﺣﺎﺟﺔ ﺍﻟﻤﺤﺘﺎﺟﻴﻦ‪ ،‬ﻭﺇﻏﻨﺎﺀ ﺍﻟﻔﻘﻴﺮ‪ .‬ﻭﺍﻟﺰﻛﺎﺓ ﻫﻲ ﺍﻟﺼﺪﻗﺔ ﺍﻟﻤﻔﺮﻭﺿﺔ‪ ،‬ﺑﻘﺪﺭ ﻣﻌﻠﻮﻡ‪ ،‬ﻭﻋﻨﺪ ﺑﻠﻮﻍ ﺍﻟﻨﺼﺎﺏ ﻓﻲ ﺍﻟﻤﺎﻝ‪ ،‬ﻭﻫﻲ‬
‫ﺇﻟﺰﺍﻣﻴﺔ‪ ،‬ﻭﻟﻴﺴﺖ ﻣﺴﺎﻫﻤﺔ ﺧﻴﺮﻳﺔ‪ ،‬ﻭﻻ ﺗﻌﺘﺒﺮ ﺿﺮﻳﺒﺔ‪ ،‬ﺑﻞ ﺗﺨﺘﻠﻒ ﻋﻨﻬﺎ‪ ،‬ﻭﻻ ﺧﻼﻑ ﻓﻲ ﻣﻘﺎﺩﻳﺮﻫﺎ‪ ،‬ﻭﺃﺣﻜﺎﻣﻬﺎ ﺇﻻ ﻓﻲ ﻣﺴﺎﺋﻞ‬
‫ﻓﺮﻋﻴﺔ ﻗﻠﻴﻠﺔ‪ ،‬ﻭﻳﺪﻓﻌﻬﺎ ﺍﻟﻤﺰﻛﻲ‪ ،‬ﺃﻭ ﻣﻦ ﻳﻨﻮﺑﻪ ﻟﻠﻤﺴﺘﺤﻘﻴﻦ‪ ،‬ﻭﺇﺫﺍ ﻃﻠﺒﻬﺎ ﺍﻟﺴﻠﻄﺎﻥ؛ ﻟﺰﻡ ﺩﻓﻌﻬﺎ ﺇﻟﻴﻪ‪ ،‬ﻭﺗﺼﺮﻑ ﻓﻲ ﻣﺼﺎﺭﻑ‬
‫ﺍﻟﺰﻛﺎﺓ‪ .‬ﻭﻻ ﺗﺼﺮﻑ ﻟﻠﺠﻤﻌﻴﺎﺕ ﺍﻟﺨﻴﺮﻳﺔ‪ ،‬ﻭﻻ ﻟﺒﻨﺎﺀ ﺍﻟﻤﺴﺎﺟﺪ‪ ،‬ﻭﻏﻴﺮ ﺫﻟﻚ ﻣﻦ ﺍﻷﻋﻤﺎﻝ ﺍﻟﺨﻴﺮﻳﺔ‪ ،‬ﻭﻣﻨﻊ ﺍﻟﺰﻛﺎﺓ ﺳﺒﺐ ﻟﺘﻠﻒ ﺍﻟﻤﺎﻝ‪،‬‬
‫ﻭﺍﻟﻌﻘﻮﺑﺔ ﻓﻲ ﺍﻵﺧﺮﺓ‪ ،‬ﻭﻣﺎﻧﻌﻬﺎ ﻣﻊ ﺍﻋﺘﻘﺎﺩ ﻭﺟﻮﺑﻬﺎ ﻳﺄﺧﺬﻫﺎ ﺍﻟﺴﻠﻄﺎﻥ ﻣﻨﻪ‪ ،‬ﻭﺇﻥ ﻛﺎﻥ ﺑﺬﻟﻚ ﺧﺎﺭﺟﺎ ﻋﻦ ﻗﺒﻀﺔ ﺍﻹﻣﺎﻡ؛ ﻗﺎﺗﻠﻪ‬
‫ﺑﺤﻖ ﺍﻹﺳﻼﻡ‪ ،‬ﻭﻻ ﻳﺨﺮﺟﻪ ﺫﻟﻚ ﻋﻦ ﺍﻹﺳﻼﻡ‪.‬‬

‫ﺍﻟﺰﻛﺎﺓ ﺑﺎﻟﻤﻌﻨﻰ ﺍﻟﻠﻐﻮﻱ‬

‫ﻤﺎﺀ ﻭﺍﻟﺰﻳﺎﺩﺓ‪ ،‬ﻳﻘﺎﻝ‪ :‬ﺯﻛﺎ ﺍﻟﺰﺭﻉ ﺃﻱ‪ :‬ﻧﻤﺎ‪ ،‬ﻭﺯﻛﺖ ﺍﻟﺒﻘﻌﺔ ﺃﻱ‪ :‬ﺑﻮﺭﻛﺖ‪ [5]،‬ﻭﺍﻟﺰﻛﺎﺀ‪:‬‬
‫َﺮﻛﺔ ﻭﺍﻟﻨُ‬
‫َﺒ‬ ‫ﺍﻟﺰ ُ‬
‫ﻛﺎﺓ ﻓﻲ ﺍﻟﻠﻐﺔ ﻟﻌﺪﺓ ﻣﻌﺎﻥ ﻣﻨﻬﺎ‪ :‬ﺍﻟ‬
‫ﻣﻦ ﺍﻟﺜﻤﺮ‪ ،‬ﻭﺃﺭﺽ ﺯﻛﻴﺔ‪ :‬ﻃﻴﺒﺔ ﺳﻤﻴﻨﺔ‪ ،‬ﺣﻜﺎﻩ ﺃﺑﻮ ﺣﻨﻴﻔﺔ‪ .‬ﻗﺎﻝ ﺍﺑﻦ ﻣﻨﻈﻮﺭ‪» :‬ﻭﻓﻲ ﺣﺪﻳﺚ ﻋﻠﻲ‪ ،‬ﻛﺮﻡ ﺍ‬ ‫ﻣﺎ ﺃﺧﺮﺟﻪ ﺍ‬
‫ﺃﺯﻛﺎﻩ‪ .‬ﻭﺗﻘﻮﻝ‪:‬‬ ‫ﻭﺟﻬﻪ‪ :‬ﺍﻟﻤﺎﻝ ﺗﻨﻘﺼﻪ ﺍﻟﻨﻔﻘﺔ ﻭﺍﻟﻌﻠﻢ ﻳﺰﻛﻮ ﻋﻠﻰ ﺍﻹﻧﻔﺎﻕ‪ ،‬ﻓﺎﺳﺘﻌﺎﺭ ﻟﻪ ﺍﻟﺰﻛﺎﺀ ﻭﺇﻥ ﻟﻢ ﻳﻚ ﺫﺍ ﺟﺮﻡ‪ ،‬ﻭﻗﺪ ﺯﻛﺎﻩ ﺍ‬
‫ﻫﺬﺍ ﺍﻷﻣﺮ ﻻ ﻳﺰﻛﻮ ﺑﻔﻼﻥ ﺯﻛﺎﺀ ﺃﻱ ﻻ ﻳﻠﻴﻖ ﺑﻪ ﻭﺃﻧﺸﺪ‪:‬‬

‫ﻳﺨﺘﺎﻝ ﻗﺪ ﺃﺷﺮﻕ ﻟﻠﻨﺎﻇﺮ‬ ‫ﻭﺍﻟﻤﺎﻝ ﻳﺰﻛﻮ ﺑﻚ ﻣﺴﺘﻜﺒﺮﺍ‬

 ‫«‪ [6].‬ﻭﺍﻟﺰﻛﺎﺓ ﺑﻤﻌﻨﻰ‪ :‬ﺍﻟﻤﺪﺡ‪ ،‬ﻗﺎﻝ ﺍ ﺗﻌﺎﻟﻰ‪﴿ :‬ﻓﻼ ﺗﺰﻛﻮﺍ ﺃﻧﻔﺴﻜﻢ﴾‪ [7].‬ﻭﺑﻤﻌﻨﻰ‪ :‬ﺍﻟﻄﻬﺎﺭﺓ‪ ،‬ﺳﻮﺍﺀ ﻛﺎﻧﺖ ﻃﻬﺎﺭﺓ ﺣﺴﻴﺔ‪ ،‬ﺃﻭ‬
‫َﺎ‪ ،    ‬ﺃﻱ‪ :‬ﻃﻬﺮﻫﺎ ﻣﻦ ﺍﻷﺩﻧﺎﺱ‪ .‬ﻭﺯﻛﻰ ﻧﻔﺴﻪ ﺗﺰﻛﻴﺔ‪ :‬ﻣﺪﺣﻬﺎ‪،‬‬ ‫ْﻦَﺯﻛﺎﻫ‬ ‫َ‬
‫ْﻓﻠ‬
‫َﺢَﻣ‬ ‫ﻃﻬﺎﺭﺓ ﻣﻌﻨﻮﻳﺔ‪ ،‬ﻛﻤﺎ ﻓﻲ ﻗﻮﻟﻪ ﺗﻌﺎﻟﻰ‪َ :‬‬
‫ْﺪ ﺍ‬
‫‪ ‬ﻗ‬
‫ﻭﻓﻲ ﺣﺪﻳﺚ ﺯﻳﻨﺐ‪ :‬ﻛﺎﻥ ﺍﺳﻤﻬﺎ ﺑﺮﺓ ﻓﻐﻴﺮﻩ ﻭﻗﺎﻝ‪ :‬ﺗﺰﻛﻲ ﻧﻔﺴﻬﺎ‪ ،‬ﻭﺯﻛﻰ ﺍﻟﺮﺟﻞ ﻧﻔﺴﻪ ﺇﺫﺍ ﻭﺻﻔﻬﺎ ﻭﺃﺛﻨﻰ ﻋﻠﻴﻬﺎ‪ [6]،‬ﻭﺯﻛﻰ‬
‫ﺍﻟﻘﺎﺿﻲ ﺍﻟﺸﻬﻮﺩ ﺇﺫﺍ ﺑﻴﻦ ﺯﻳﺎﺩﺗﻬﻢ ﻓﻲ ﺍﻟﺨﻴﺮ‪ ،‬ﻭﺑﻤﻌﻨﻰ‪ :‬ﺍﻟﺼﻼﺡ‪ ،‬ﻭﺭﺟﻞ ﺗﻘﻲ ﺯﻛﻲ ﺃﻱ ﺯﺍﻙ ﻣﻦ ﻗﻮﻡ ﺃﺗﻘﻴﺎﺀ ﺃﺯﻛﻴﺎﺀ‪» ،‬ﻭﻗﻮﻟﻪ‬
‫ﺗﻌﺎﻟﻰ‪﴿ :‬ﻭﺣﻨﺎﻧﺎ ﻣﻦ ﻟﺪﻧﺎ ﻭﺯﻛﺎﺓ﴾‪،‬‬ ‫ﺗﻌﺎﻟﻰ‪﴿ :‬ﺧﻴﺮﺍ ﻣﻨﻪ ﺯﻛﺎﺓ﴾ ﺃﻱ ﺧﻴﺮﺍ ﻣﻨﻪ ﻋﻤﻼ ﺻﺎﻟﺤﺎ‪ ،‬ﻭﻗﺎﻝ ﺍﻟﻔﺮﺍﺀ‪ :‬ﺯﻛﺎﺓ ﺻﻼﺣﺎ‪ .‬ﻗﺎﻝ ﺍ‬
‫ﻳﺰﻛﻲ ﻣﻦ ﻳﺸﺎﺀ﴾ ﺻﻠﺢ«‪ [6].‬ﻭﺯﻛﻰ‬ ‫ﻋﻠﻴﻜﻢ ﻭﺭﺣﻤﺘﻪ ﻣﺎ ﺯﻛﺎ ﻣﻨﻜﻢ ﻣﻦ ﺃﺣﺪ ﺃﺑﺪﺍ ﻭﻟﻜﻦ ﺍ‬ ‫ﻭﻗﺎﻝ ﺗﻌﺎﻟﻰ‪﴿ :‬ﻭﻟﻮﻻ ﻓﻀﻞ ﺍ‬
‫ﺍﻟﻤﺎﻝ ﺃﺩﻯ ﺯﻛﺎﺗﻪ ﻭﺯﻛﺎﻩ ﺃﺧﺬ ﺯﻛﺎﺗﻪ‪ ،‬ﻭﻓﻲ ﻟﺴﺎﻥ ﺍﻟﻌﺮﺏ‪» :‬ﻭﺍﻟﺰﻛﺎﺓ‪ :‬ﺯﻛﺎﺓ ﺍﻟﻤﺎﻝ ﻣﻌﺮﻭﻓﺔ‪ ،‬ﻭﻫﻮ ﺗﻄﻬﻴﺮﻩ‪ ،‬ﻭﺍﻟﻔﻌﻞ ﻣﻨﻪ ﺯﻛﻰ‬
‫ﻳﺰﻛﻲ ﺗﺰﻛﻴﺔ ﺇﺫﺍ ﺃﺩﻯ ﻋﻦ ﻣﺎﻟﻪ ﺯﻛﺎﺗﻪ ﻏﻴﺮﻩ‪ :‬ﺍﻟﺰﻛﺎﺓ ﻣﺎ ﺃﺧﺮﺟﺘﻪ ﻣﻦ ﻣﺎﻟﻚ ﻟﺘﻄﻬﺮﻩ ﺑﻪ‪ ،‬ﻭﻗﻮﻟﻪ ﺗﻌﺎﻟﻰ‪﴿ :‬ﻭﺗﺰﻛﻴﻬﻢ ﺑﻬﺎ﴾ ﻗﺎﻟﻮﺍ‪:‬‬
‫ﺗﻄﻬﺮﻫﻢ ﺑﻬﺎ ﻗﺎﻝ ﺃﺑﻮ ﻋﻠﻲ‪" :‬ﺍﻟﺰﻛﺎﺓ ﺻﻔﻮﺓ ﺍﻟﺸﻲﺀ"‪ ،‬ﻭﺯﻛﺎﻩ ﺇﺫﺍ ﺃﺧﺬ ﺯﻛﺎﺗﻪ‪ ،‬ﻭﺗﺰﻛﻰ ﺃﻱ ﺗﺼﺪﻕ‪ .‬ﻭﻓﻲ ﺍﻟﺘﻨﺰﻳﻞ ﺍﻟﻌﺰﻳﺰ‪﴿ :‬ﻭﺍﻟﺬﻳﻦ‬
‫ﻓﺎﻋﻠﻮﻥ«‪[6].‬‬
‫ﻫﻢ ﻟﻠﺰﻛﺎﺓ ﻓﺎﻋﻠﻮﻥ﴾ ﻗﺎﻝ ﺑﻌﻀﻬﻢ‪ :‬ﺍﻟﺬﻳﻦ ﻫﻢ ﻟﻠﺰﻛﺎﺓ ﻣﺆﺗﻮﻥ‪ ،‬ﻭﻗﺎﻝ ﺁﺧﺮﻭﻥ‪ :‬ﺍﻟﺬﻳﻦ ﻫﻢ ﻟﻠﻌﻤﻞ ﺍﻟﺼﺎﻟﺢ‬

‫ﺍﻟﺘﺴﻤﻴﺔ‬

‫ﻗﺎﻝ ﺍﺑﻦ ﻣﻨﻈﻮﺭ‪ :‬ﻭﺃﺻﻞ ﺍﻟﺰﻛﺎﺓ ﻓﻲ ﺍﻟﻠﻐﺔ ﺍﻟﻄﻬﺎﺭﺓ ﻭﺍﻟﻨﻤﺎﺀ ﻭﺍﻟﺒﺮﻛﺔ ﻭﺍﻟﻤﺪﺡ ﻭﻛﻠﻪ ﻗﺪ ﺍﺳﺘﻌﻤﻞ ﻓﻲ ﺍﻟﻘﺮﺁﻥ ﻭﺍﻟﺤﺪﻳﺚ‪ ،‬ﻭﻫﻲ‬
‫ﻣﻦ ﺍﻷﺳﻤﺎﺀ ﺍﻟﻤﺸﺘﺮﻛﺔ ﺑﻴﻦ ﺍﻟﻤﺨﺮﺝ ﻭﺍﻟﻔﻌﻞ‪ ،‬ﻓﻴﻄﻠﻖ ﻋﻠﻰ ﺍﻟﻌﻴﻦ ﻭﻫﻲ ﺍﻟﻄﺎﺋﻔﺔ ﻣﻦ ﺍﻟﻤﺎﻝ ﺍﻟﻤﺰﻛﻰ ﺑﻬﺎ‪ ،‬ﻭﻋﻠﻰ ﺍﻟﻤﻌﻨﻰ ﻭﻫﻲ‬
‫ﺍﻟﺘﺰﻛﻴﺔ‪ ،‬ﻗﺎﻝ ﺗﻌﺎﻟﻰ‪﴿ :‬ﻭﺍﻟﺬﻳﻦ ﻫﻢ ﻟﻠﺰﻛﺎﺓ ﻓﺎﻋﻠﻮﻥ﴾ ﻓﺎﻟﺰﻛﺎﺓ ﻃﻬﺮﺓ ﻟﻸﻣﻮﺍﻝ ﻭﺯﻛﺎﺓ ﺍﻟﻔﻄﺮ ﻃﻬﺮﺓ ﻟﻠﻨﻔﻮﺱ ‪.‬‬
‫]‪[6‬‬

‫ﻭﺗﺴﺘﻌﻤﻞ ﻛﻠﻤﺔ ﺍﻟﺰﻛﺎﺓ ﺑﺎﻟﻤﻌﻨﻰ ﺍﻟﺸﺮﻋﻲ‪ ،‬ﻟﻠﻤﺎﻝ ﺍﻟﻮﺍﺟﺐ ﺇﺧﺮﺍﺟﻪ‪ ،‬ﻭﻫﻮ‪) :‬ﺣﻖ ﻣﻌﻠﻮﻡ(‪ ،‬ﻭﺗﺴﻤﻰ ﺍﻟﺰﻛﺎﺓ ﺃﻳﻀﺎ ﺻﺪﻗﺔ‪ ،‬ﺇﻻ ﺃﻥ‬
‫ﺍﺳﺘﻌﻤﺎﻝ ﻟﻔﻆ‪) :‬ﺯﻛﺎﺓ( ﻟﻠﻔﺮﻳﻀﺔ‪ ،‬ﻭﻟﻔﻆ‪) :‬ﺻﺪﻗﺔ( ﻳﺸﻤﻞ‪ :‬ﺍﻟﺰﻛﺎﺓ ﺍﻟﻮﺍﺟﺒﺔ‪ ،‬ﻭﺻﺪﻗﺔ ﺍﻟﺘﻄﻮﻉ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺍﻟﺼﺪﻗﺔ ﺗﺸﻤﻞ‪ :‬ﻓﻌﻞ‬
‫ﺍﻟﺨﻴﺮ‪ ،‬ﺳﻮﺍﺀ ﺇﻧﻔﺎﻕ ﺍﻟﻤﺎﻝ‪ ،‬ﺃﻭ ﻏﻴﺮﻩ‪ ،‬ﻭﻓﻲ ﺍﻟﺤﺪﻳﺚ‪» :‬ﻭﺗﻤﻴﻂ ﺍﻷﺫﻯ ﻋﻦ ﺍﻟﻄﺮﻳﻖ ﺻﺪﻗﺔ«‪.‬‬

‫ﻭﺳﻤﻴﺖ ﺍﻟﺰﻛﺎﺓ‪ :‬ﺯﻛﺎﺓ؛ ﻷﻧﻬﺎ ﺗﺰﻛﻲ ﺍﻟﻤﺎﻝ‪ ،‬ﺃﻱ‪ :‬ﺗﻄﻬﺮﻩ‪ ،‬ﻭﺗﻌﻮﺩ ﻋﻠﻰ ﺍﻟﻤﺰﻛﻲ ﺑﺎﻟﺰﻳﺎﺩﺓ ﻓﻲ ﺍﻟﺨﻴﺮ‪ ،‬ﻭﺍﻟﺒﺮﻛﺔ ﻓﻲ ﺍﻟﻤﺎﻝ‪ ،‬ﻭﻧﻤﺎﺋﻪ‪،‬‬
‫ﺗﻌﺎﻟﻰ‪﴿ :‬ﺗﻄﻬﺮﻫﻢ ﻭﺗﺰﻛﻴﻬﻢ ﺑﻬﺎ﴾‪ [8].‬ﻭﻗﻴﻞ ﺳﻤﻴﺖ ﺯﻛﺎﺓ؛ ﻷﻥ ﺍﻟﻤﺎﻝ‬ ‫ﻭﻣﻀﺎﻋﻔﺔ ﺍﻷﺟﺮ‪ ،‬ﻛﻤﺎ ﺃﻧﻬﺎ ﺗﺰﻛﻴﺔ ﻟﻨﻔﺲ ﺍﻟﻤﺰﻛﻲ‪ ،‬ﻗﺎﻝ ﺍ‬
‫ﻳﺰﻛﻮ ﺑﻬﺎ ﺃﻱ‪ :‬ﻳﻨﻤﻮ ﻭﻳﻜﺜﺮ‪ ،‬ﺯﻛﺎﺀ ﺍﻟﻤﺎﻝ ﺯﻳﺎﺩﺗﻪ ﻭﻧﻤﺎﺅﻩ‪ [5].‬ﻗﺎﻝ ﺍﺑﻦ ﻣﻨﻈﻮﺭ‪» :‬ﻭﻗﻴﻞ ﻟﻤﺎ ﻳﺨﺮﺝ ﻣﻦ ﺍﻟﻤﺎﻝ ﻟﻠﻤﺴﺎﻛﻴﻦ ﻣﻦ‬
‫ﺣﻘﻮﻗﻬﻢ ﺯﻛﺎﺓ؛ ﻷﻧﻪ ﺗﻄﻬﻴﺮ ﻟﻠﻤﺎﻝ ﻭﺗﺜﻤﻴﺮ ﻭﺇﺻﻼﺡ ﻭﻧﻤﺎﺀ«‪ [6].‬ﻗﺎﻝ ﻓﻲ ﺍﻟﻤﺒﺪﻉ‪» :‬ﻓﺴﻤﻲ ﺍﻟﻤﺎﻝ ﺍﻟﻤﺨﺮﺝ ﺯﻛﺎﺓ؛ ﻷﻧﻪ ﻳﺰﻳﺪ ﻓﻲ‬
‫ﺗﻌﺎﻟﻰ‪﴿ :‬ﺧﺬ ﻣﻦ ﺃﻣﻮﺍﻟﻬﻢ‬ ‫ﺍﻟﻤﺨﺮﺝ ﻣﻨﻪ‪ ،‬ﻭﻳﻘﻴﻪ ﺍﻵﻓﺎﺕ«‪ [9].‬ﻓﻬﻲ ﺗﺰﻳﺪ ﻓﻲ ﺍﻟﻤﺎﻝ ﺍﻟﺬﻱ ﺃﺧﺮﺟﺖ ﻣﻨﻪ‪ ،‬ﻭﺗﻘﻴﻪ ﺍﻵﻓﺎﺕ‪ ،‬ﻗﺎﻝ ﺍ‬
‫ﻟﻴﺮﺑﻲ ﻷﺣﺪﻛﻢ ﺻﺪﻗﺘﻪ ﻛﻤﺎ ﻳﺮﺑﻲ ﺃﺣﺪﻛﻢ‬ ‫‪" :‬ﺇﻥ ﺍ‬ ‫ﺻﺪﻗﺔ ﺗﻄﻬﺮﻫﻢ ﻭﺗﺰﻛﻴﻬﻢ ﺑﻬﺎ﴾‪ ،‬ﻭﻓﻲ ﺍﻟﺤﺪﻳﺚ‪» :‬ﻗﺎﻝ ﺭﺳﻮﻝ ﺍ‬
‫ُﻬﺮ ﻭﻳﺰﻳﺪ ﻭﻳﺒﺎﺭﻙ ﻓﻴﻪ‪ ،‬ﻭﻳﻨﻤﻮ ﺑﺎﻟﺨﻠﻒ ﻓﻲ ﺍﻟﺪﻧﻴﺎ ﻭﺍﻟﺜﻮﺍﺏ ﻓﻲ ﺍﻵﺧﺮﺓ‪.‬‬
‫ْﻄ‬
‫َﻳ‬
‫ﻓﻠﻮﻩ"«‪ .‬ﻓﻨﻔﺲ ﺍﻟﻤﺘﺼﺪﻕ ﺗﺰﻛﻮ‪ ،‬ﻭﻣﺎﻟﻪ ﻳﺰﻛﻮ‪، ‬‬

‫ﺗﻌﺮﻳﻒ ﺍﻟﺰﻛﺎﺓ ﺑﺎﻟﻤﻌﻨﻰ ﺍﻟﺸﺮﻋﻲ‬

‫ﺍﻟﺰ ُ‬
‫ﻛﺎﺓ ﺑﺎﻟﻤﻌﻨﻰ ﺍﻟﺸﺮﻋﻲ ﻫﻲ‪ :‬ﺍﻟﻤﺎﻝ ﺍﻟﻤﺆﺩﻯ‪ ،‬ﺃﻱ‪ :‬ﺍﻟﺬﻱ ﻳﺨﺮﺟﻪ ﺍﻟﻤﺰﻛﻲ‪ ،‬ﻟﻴﺼﺮﻑ ﻓﻲ ﻣﺼﺎﺭﻑ ﺍﻟﺰﻛﺎﺓ‪ ،‬ﻭﻳﺪﻝ ﻋﻠﻰ ﻫﺬﺍ‬
‫ﺍﻟﻤﻌﻨﻰ‪ :‬ﻧﺼﻮﺹ ﺍﻟﺸﺮﻉ ﻣﺜﻞ ﻗﻮﻟﻪ ﺗﻌﺎﻟﻰ‪﴿ :‬ﻭﻳﺆﺗﻮﻥ ﺍﻟﺰﻛﺎﺓ﴾ ﺃﻱ‪ :‬ﻳﺆﺩﻭﻧﻬﺎ ﻟﻤﺴﺘﺤﻘﻴﻬﺎ‪ ،‬ﻓﻬﻲ‪ :‬ﺍﻟﻤﺎﻝ ﺍﻟﻤﺆﺩﻯ؛ ﻷﻧﻪ ﺗﻌﺎﻟﻰ‬
‫ﻗﺎﻝ‪﴿ :‬ﻭﺁﺗﻮﺍ ﺍﻟﺰﻛﺎﺓ﴾‪ ،‬ﻭﻻ ﻳﺼﺢ ﺍﻹﻳﺘﺎﺀ ﺇﻻ ﻟﻠﻌﻴﻦ‪ [5].‬ﺃﻭ ﻫﻲ‪» :‬ﺣﻖ ﻳﺠﺒﻰ ﻓﻲ ﻣﺎﻝ ﺧﺎﺹ‪ ،‬ﻟﻄﺎﺋﻔﺔ ﻣﺨﺼﻮﺻﺔ‪ ،‬ﻓﻲ ﻭﻗﺖ‬
‫ﻣﺨﺼﻮﺹ«‪ ،‬ﻭﺗﺴﻤﻰ ﺻﺪﻗﺔ؛ ﻷﻧﻬﺎ ﺩﻟﻴﻞ ﻟﺼﺤﺔ ﺇﻳﻤﺎﻥ ﻣﺆﺩﻳﻬﺎ ﻭﺗﺼﺪﻳﻘﻪ‪.‬‬
‫]‪[9‬‬

‫ﺍﻟﺰﻛﺎﺓ ﻓﻲ ﺍﻻﺻﻄﻼﺡ‬

‫ﺍﻟﺰﻛﺎﺓ ﻓﻲ ﺍﺻﻄﻼﺡ ﻋﻠﻤﺎﺀ ﺍﻟﻔﻘﻪ ﻫﻲ‪» :‬ﺣﺼﺔ ﻣﻦ ﺍﻟﻤﺎﻝ ﻳﺠﺐ ﺩﻓﻌﻪ ﻟﻠﻤﺴﺘﺤﻘﻴﻦ«‪ ،‬ﺃﻭ »ﺍﻟﺠﺰﺀ ﺍﻟﻤﺨﺼﺺ ﻟﻠﻔﻘﻴﺮ ﻭﺍﻟﻤﺤﺘﺎﺝ‬
 ‫ﻣﻦ ﺃﻣﻮﺍﻝ ﺍﻟﻐﻨﻲ«‪ ،‬ﺃﻭ ﻫﻲ‪» :‬ﺗﻤﻠﻴﻚ ﺍﻟﻤﺎﻝ ﻣﻦ ﻓﻘﻴﺮ ﻣﺴﻠﻢ ﻏﻴﺮ ﻫﺎﺷﻤﻲ‪ ،‬ﻭﻻ ﻣﻮﻻﻩ ﺑﺸﺮﻁ ﻗﻄﻊ ﺍﻟﻤﻨﻔﻌﺔ ﻋﻦ ﺍﻟﻤﻤﻠﻚ ﻣﻦ‬
‫ﺗﻌﺎﻟﻰ«؛ ﻟﻘﻮﻟﻪ ﺗﻌﺎﻟﻰ ﴿ﻭﺁﺗﻮﺍ ﺍﻟﺰﻛﺎﺓ﴾ ﻭﺍﻹﻳﺘﺎﺀ ﻫﻮ ﺍﻟﺘﻤﻠﻴﻚ ﻭﻣﺮﺍﺩﻩ ﺗﻤﻠﻴﻚ ﺟﺰﺀ ﻣﻦ ﻣﺎﻟﻪ‪ ،‬ﻭﻫﻮ ﺭﺑﻊ ﺍﻟﻌﺸﺮ ﺃﻭ‬ ‫ﻛﻞ ﻭﺟﻪ‬
‫ﻣﻘﺎﻣﻪ‪[5].‬‬ ‫ﻣﺎ ﻳﻘﻮﻡ‬

‫ﺍﻟﺰﻛﺎﺓ ﻓﻲ ﺍﻹﺳﻼﻡ‬

‫ﺍﻟﺰﻛﺎﺓ ﻓﻲ ﺍﻹﺳﻼﻡ ﻫﻲ ﺍﻟﺮﻛﻦ ﺍﻟﺜﺎﻟﺚ ﻣﻦ ﺃﺭﻛﺎﻥ ﺍﻹﺳﻼﻡ ﺍﻟﺨﻤﺴﺔ‪ ،‬ﻭﻫﻲ ﻣﻔﺮﻭﺿﺔ ﺑﺈﺟﻤﺎﻉ ﺍﻟﻤﺴﻠﻤﻴﻦ‪ ،‬ﺑﺄﺩﻟﺔ ﻣﻦ ﺍﻟﻜﺘﺎﺏ‬
‫]‪[9‬‬
‫ﻴﻦ﴾‪ [2:43] ‬ﻭﺍﻷﺣﺎﺩﻳﺚ ﺍﻟﻤﺴﺘﻔﻴﻀﺔ‪.‬‬‫ِﻌَ‬ ‫ﺍﻛ‬
‫َﻊ ﺍﻟﺮِ‬ ‫ُﻌْ‬
‫ﻮﺍَﻣ‬ ‫َ‬ ‫َﺓَﻭ‬
‫ْﺍﺭﻛ‬ ‫َﺎ‬ ‫ُﺗْ‬
‫ﻮﺍ ﺍﻟﺰﻛ‬ ‫َﺓَﻭﺁ‬
‫ﻼ‬ ‫ﻴﻤْ‬
‫ﻮﺍ ﺍﻟﺼَ‬ ‫ِﻗُ‬
‫﴿ﻭﺍ‬
‫ﻛﻘﻮﻝ ﺍ ﺗﻌﺎﻟﻰ‪﴿ :‬ﻭﺁﺗﻮﺍ ﺍﻟﺰﻛﺎﺓ﴾ َ‬
‫ﻭﺍﻗﺘﺮﻧﺖ ﺍﻟﺰﻛﺎﺓ ﺑﺎﻟﺼﻼﺓ ﻓﻲ ﺍﻟﻘﺮﺁﻥ ﻓﻲ ﺍﺛﻨﻴﻦ ﻭﺛﻤﺎﻧﻴﻦ ﺁﻳﺔ‪ ،‬ﻭﻫﺬﺍ ﻳﺪﻝ ﻋﻠﻰ ﺃﻥ ﺍﻟﺘﻌﺎﻗﺐ ﺑﻴﻨﻬﻤﺎ ﻓﻲ ﻏﺎﻳﺔ ﺍﻟﻮﻛﺎﺩﺓ ﻭﺍﻟﻨﻬﺎﻳﺔ‬
‫ﻛﻤﺎ ﻓﻲ ﺍﻟﻤﻨﺎﻗﺐ ﺍﻟﺒﺰﺍﺯﻳﺔ‪ [5].‬ﻭﻓﺮﺿﺖ ﺍﻟﺰﻛﺎﺓ ﻓﻲ ﺍﻟﺴﻨﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻟﻠﻬﺠﺮﺓ‪ ،‬ﻭﺩﻟﺖ ﻋﻠﻰ ﻓﺮﺿﻬﺎ ﺁﻳﺎﺕ‪ ،‬ﻓﻌﻠﻰ ﺍﻟﻘﻮﻝ ﺑﺄﻧﻬﺎ ﻣﻜﻴﺔ؛‬
‫ﺍﻋﺘﺒﺮ ﺃﻧﻬﺎ ﻓﺮﺿﺖ ﺑﻤﻜﺔ‪ ،‬ﻟﻜﻦ ﻳﻤﻜﻦ ﺣﻤﻞ ﻫﺬﺍ ﺍﻟﻘﻮﻝ ﻋﻠﻰ ﺃﻧﻬﺎ ﻓﺮﺿﺖ ﻗﺒﻞ ﺍﻟﻬﺠﺮﺓ ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻹﺟﻤﺎﻝ‪ ،‬ﻗﺎﻝ ﻓﻲ ﺷﺮﺡ‬
‫ﺍﻟﻤﻘﻨﻊ‪» :‬ﻭﺍﺧﺘﻠﻒ ﺍﻟﻌﻠﻤﺎﺀ ﻫﻞ ﻓﺮﺿﺖ ﺑﻤﻜﺔ ﺃﻡ ﻓﻲ ﺍﻟﻤﺪﻳﻨﺔ ﻭﻓﻲ ﺫﻟﻚ ﺁﻳﺎﺕ‪ ،‬ﻭﺫﻛﺮ ﺻﺎﺣﺐ ﺍﻟﻤﻐﻨﻲ ﻭﺍﻟﻤﺤﺮﺭ ﻭﺣﻔﻴﺪﻩ ﺃﻧﻬﺎ‬
‫ﻣﺪﻧﻴﺔ‪ ،‬ﻗﺎﻝ ﻓﻲ ﺍﻟﻔﺮﻭﻉ‪ :‬ﻭﻟﻌﻞ ﺍﻟﻤﺮﺍﺩ ﻃﻠﺒﻬﺎ‪ ،‬ﻭﺑﻌﺚ ﺍﻟﺴﻌﺎﺓ ﻟﻘﺒﻀﻬﺎ‪ ،‬ﻓﻬﺬﺍ ﺑﺎﻟﻤﺪﻳﻨﺔ«‪.‬‬
‫]‪[9‬‬

‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ ﻳﻘﻮﻝ‪" :‬ﺑﻨﻲ ﺍﻹﺳﻼﻡ ﻋﻠﻰ ﺧﻤﺲ‪ :‬ﺷﻬﺎﺩﺓ ﺃﻥ ﻻ ﺇﻟﻪ‬ ‫ﺻﻠﻰ ﺍ‬ ‫ﻋﻨﻬﻤﺎ ﻗﺎﻝ‪ :‬ﺳﻤﻌﺖ ﺭﺳﻮﻝ ﺍ‬ ‫»ﻋﻦ ﺍﺑﻦ ﻋﻤﺮ ﺭﺿﻲ ﺍ‬
‫ﺇﻻ ﺍ ﻭﺃﻥ ً‬
‫ﻣﺤﻤﺪﺍ ﺭﺳﻮﻝ ﺍ ‪ ،‬ﻭﺇﻗﺎﻡ ﺍﻟﺼﻼﺓ‪ ،‬ﻭﺇﻳﺘﺎﺀ ﺍﻟﺰﻛﺎﺓ‪ ،‬ﻭﺻﻮﻡ ﺭﻣﻀﺎﻥ‪ ،‬ﻭﺣﺞ ﺍﻟﺒﻴﺖ ﻣﻦ ﺍﺳﺘﻄﺎﻉ ﺇﻟﻴﻪ ﺳﺒﻴً‬
‫ﻼ"«‪[10].‬‬

‫ﺃﺩﻟﺔ ﻓﺮﺽ ﺍﻟﺰﻛﺎﺓ‬

‫ﺍﻷﺻﻞ ﻓﻲ ﻭﺟﻮﺏ ﺍﻟﺰﻛﺎﺓ ﻗﺒﻞ ﺍﻹﺟﻤﺎﻉ ﺃﺩﻟﺔ ﻣﻦ ﺍﻟﻜﺘﺎﺏ ﻭﺍﻟﺴﻨﺔ‪ ،‬ﻭﺭﺩﺕ ﻓﻲ ﻣﻮﺍﺿﻊ ﻣﺘﻌﺪﺩﺓ‪ ،‬ﻓﻬﻲ ﻣﻔﺮﻭﺿﺔ ﺑﺈﺟﻤﺎﻉ‬
‫ﺍﻟﻤﺴﻠﻤﻴﻦ‪ ،‬ﺑﻨﺼﻮﺹ ﺍﻟﻜﺘﺎﺏ؛ ﻷﻧﻪ ﻣﺼﺪﺭ ﺍﻷﺣﻜﺎﻡ‪ ،‬ﻭﺑﺎﻟﺴﻨﺔ ﺍﻟﻨﺒﻮﻳﺔ؛ ﻷﻧﻬﺎ ﺑﻴﺎﻥ ﻟﻠﻜﺘﺎﺏ‪ ،‬ﻭﺑﺪﻟﻴﻞ ﺍﻹﺟﻤﺎﻉ ﺑﻤﻌﻨﻰ‪ :‬ﺍﺗﻔﺎﻕ‬
‫ﻋﻠﻤﺎﺀ ﺍﻟﺸﺮﻉ ﻋﻠﻰ ﻓﺮﺽ ﺍﻟﺰﻛﺎﺓ‪ ،‬ﻭﺃﻥ ﻣﺎ ﺩﻟﺖ ﻋﻠﻴﻪ ﻧﺼﻮﺹ ﺍﻟﻜﺘﺎﺏ ﻭﺍﻟﺴﻨﺔ ﻣﻦ ﻓﺮﺿﻬﺎ ﻣﺠﻤﻊ ﻋﻠﻴﻪ‪ .‬ﻭﺍﻟﺪﻟﻴﻞ ﻋﻠﻰ ﻓﺮﺽ‬
‫ﺍﻟﺰﻛﺎﺓ ﺍﻟﻜﺘﺎﺏ ﻭﺍﻟﺴﻨﺔ ﻭﺍﻹﺟﻤﺎﻉ ﻭﺍﻟﻤﻌﻘﻮﻝ‪ ،‬ﺑﻤﻌﻨﻰ‪ :‬ﺃﻥ ﺇﻳﺘﺎﺀ ﺍﻟﺰﻛﺎﺓ ﻋﻮﻥ ﻟﻠﻀﻌﻴﻒ‪ ،‬ﻭﺇﻗﺪﺍﺭ ﺍﻟﻌﺎﺟﺰ ﻭﺗﻘﻮﻳﺘﻪ ﻋﻠﻰ ﺃﺩﺍﺀ ﻣﺎ‬
‫ﻋﺰ ﻭﺟﻞ ﻋﻠﻴﻪ ﻣﻦ ﺍﻟﺘﻮﺣﻴﺪ ﻭﺍﻟﻌﺒﺎﺩﺍﺕ ﻭﺍﻟﻮﺳﻴﻠﺔ ﺇﻟﻰ ﺍﻟﻤﻔﺮﻭﺽ ﻣﻔﺮﻭﺽ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺇﻳﺘﺎﺀ ﺍﻟﺰﻛﺎﺓ ﺷﻜﺮ ﻟﻨﻌﻤﺔ‬ ‫ﺍﻓﺘﺮﺽ ﺍ‬
‫]‪[11‬‬
‫ﺍ ‪ ،‬ﻭﺷﻜﺮ ﺍﻟﻨﻌﻤﺔ ﻭﺍﺟﺐ‪.‬‬

‫ﻣﻦ ﺍﻟﻘﺮﺁﻥ‬

‫ﺗﻌﺎﻟﻰ‪:‬‬ ‫ﻣﻦ ﺍﻟﻨﺼﻮﺹ ﺍﻟﻘﺮﺁﻧﻴﺔ ﺍﻟﺪﺍﻟﺔ ﻋﻠﻰ ﻓﺮﺽ ﺍﻟﺰﻛﺎﺓ‪ :‬ﻗﻮﻝ ﺍ‬

‫ﻓﺒﺸﺮﻫﻢ ﺑﻌﺬﺍﺏ ﺃﻟﻴﻢ‪ ،‬ﻳﻮﻡ ﻳﺤﻤﻰ ﻋﻠﻴﻬﺎ ﻓﻲ ﻧﺎﺭ ﺟﻬﻨﻢ‬ ‫﴿ﻭﺍﻟﺬﻳﻦ ﻳﻜﻨﺰﻭﻥ ﺍﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ ﻭﻻ ﻳﻨﻔﻘﻮﻧﻬﺎ ﻓﻲ ﺳﺒﻴﻞ ﺍ‬
‫ﻓﺘﻜﻮﻯ ﺑﻬﺎ ﺟﺒﺎﻫﻬﻢ ﻭﺟﻨﻮﺑﻬﻢ ﻭﻇﻬﻮﺭﻫﻢ ﻫﺬﺍ ﻣﺎ ﻛﻨﺰﺗﻢ ﻷﻧﻔﺴﻜﻢ ﻓﺬﻭﻗﻮﺍ ﻣﺎ ﻛﻨﺘﻢ ﺗﻜﻨﺰﻭﻥ﴾ ﺍﻟﺘﻮﺑﺔ ‪ 34‬ﻭ‪ 35‬ﻭﻗﻮﻟﻪ ﺗﻌﺎﻟﻰ‪:‬‬
‫ِﺔ‬
‫ﺎﻣ‬
‫َﻴَ‬ ‫َﻡْﺍﻟ‬
‫ِﻘ‬ ‫ْﻮ‬
‫َﻳ‬
‫ِﻪ‬
‫ِﺑ‬‫ُﻠْ‬
‫ﻮﺍ‬ ‫َﺨ‬
‫ِ‬ ‫ُﻗَ‬
‫ﻮﻥَﻣﺎ ﺑ‬ ‫َﻄﻮ‬
‫ُﻴ‬
‫ْﻢَﺳ‬ ‫َﻮَﺷﺮ ﻟ‬
‫ُﻬ‬ ‫َﻞُﻫ‬‫ْ‬ ‫ُﻬ‬
‫ْﻢ ﺑ‬‫ًﺮﺍ ﻟ‬‫َﻮَﺧ‬
‫ْﻴ‬ ‫ِﻪُﻫ‬
‫ِﻠ‬‫ُِﻣﻦَﻓ‬
‫ْﻀ‬ ‫ّ‬ ‫َﺗُ‬
‫ُﻢ ﺍ‬
‫ﺎﻫ‬ ‫َﻤﺎ ﺁ‬
‫ِﺑ‬‫ُﻠَ‬
‫ﻮﻥ‬ ‫َﺨ‬
‫ْﺒ‬
‫َﻳ‬
‫ﻳﻦ‬
‫ِﺬَ‬
‫َﺒﻦ ﺍﻟ‬
‫َﺴ‬
‫ْﺤ‬ ‫َ‬
‫َﻳ‬
‫‪ ‬ﻭﻻ‬
‫َ‬
‫‪ ‬‬ ‫ﻴﺮ‪ ‬‬
‫ِﺒٌ‬ ‫ُﻠَ‬
‫ﻮﻥَﺧ‬ ‫َﻤ‬‫َﻤﺎَﺗ‬
‫ْﻌ‬ ‫ّ‬
‫ُِﺑ‬‫ِﺽَﻭﺍ‬
‫ْﺭ‬
‫ﺍﺕَﻭﺍﻻ‬
‫ﺎﻭِ‬‫َﻤَ‬ ‫ﻴﺮُ‬
‫ﺍﺙ ﺍﻟﺴ‬ ‫ّ‬
‫ِِﻣَ‬‫َﻭ‬
‫ِ‬

‫ﻋﺰ ﻭﺟﻞ ﻓﻲ ﻫﺎﺗﻴﻦ ﺍﻵﻳﺘﻴﻦ ﻓﺮﺽ ﺍﻟﺰﻛﺎﺓ؛ ﻷﻧﻪ ﺇﻧﻤﺎ ﻋﺎﻗﺐ ﻋﻠﻰ ﻣﻨﻊ ﻣﺎ ﺃﻭﺟﺐ‪ ،‬ﻭﺃﺑﺎﻥ ﺃﻥ ﻓﻲ‬ ‫ﻗﺎﻝ ﺍﻟﺸﺎﻓﻌﻲ‪» :‬ﻓﺄﺑﺎﻥ ﺍ‬
‫ﺗﻌﺎﻟﻰ ﺃﻋﻠﻢ ﻓﻲ ﺳﺒﻴﻠﻪ ﺍﻟﺬﻱ ﻓﺮﺽ‬ ‫ﻋﺰ ﻭﺟﻞ‪﴿ :‬ﻭﻻ ﻳﻨﻔﻘﻮﻧﻬﺎ ﻓﻲ ﺳﺒﻴﻞ ﺍ ﴾ ﻳﻌﻨﻲ ﻭﺍ‬ ‫ﺍﻟﺬﻫﺐ‪ ،‬ﻭﺍﻟﻔﻀﺔ ﺍﻟﺰﻛﺎﺓ‪ .‬ﻗﻮﻝ ﺍ‬
‫ﻭﻻ ﻳﻜﻮﻥ ﺫﻟﻚ ﺇﻻ‬ ‫ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻭﻏﻴﺮﻫﺎ«‪ [12].‬ﻓﻘﺪ ﺃﻟﺤﻖ ﺍﻟﻮﻋﻴﺪ ﺍﻟﺸﺪﻳﺪ ﺑﻤﻦ ﻛﻨﺰ ﺍﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ ﻭﻟﻢ ﻳﻨﻔﻘﻬﺎ ﻓﻲ ﺳﺒﻴﻞ ﺍ‬
 ‫]‪[11‬‬
‫ﺑﺘﺮﻙ ﺍﻟﻔﺮﺽ‪.‬‬

‫ﻣﺎﻻ ﻓﻠﻢ ﻳﺆﺩ ﺯﻛﺎﺗﻪ ﻣﺜﻞ ﻟﻪ‬ ‫‪ :‬ﻣﻦ ﺁﺗﺎﻩ ﺍ‬ ‫ﺭﻭﻯ ﺍﻟﺒﻴﻬﻘﻲ ﻓﻲ ﺍﻟﺴﻨﻦ ﺍﻟﻜﺒﺮﻯ ﺣﺪﻳﺚ‪» :‬ﻋﻦ ﺃﺑﻲ ﻫﺮﻳﺮﺓ ﻗﺎﻝ‪ :‬ﻗﺎﻝ ﺭﺳﻮﻝ ﺍ‬
‫ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ ﺷﺠﺎﻋﺎ ﺃﻗﺮﻉ ﻟﻪ ﺯﺑﻴﺒﺘﺎﻥ ﻳﻄﻮﻗﻪ ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ‪ ،‬ﺛﻢ ﻳﺄﺧﺬ ﺑﻠﻬﺰﻣﺘﻴﻪ ‪-‬ﻳﻌﻨﻲ ﺷﺪﻗﻴﻪ‪ -‬ﺛﻢ ﻳﻘﻮﻝ‪ :‬ﺃﻧﺎ ﻣﺎﻟﻚ ﺃﻧﺎ ﻛﻨﺰﻙ‪ ،‬ﺛﻢ ﺗﻼ‬
‫ﻣﻦ ﻓﻀﻠﻪ ﻫﻮ ﺧﻴﺮﺍ ﻟﻬﻢ ﺑﻞ ﻫﻮ ﺷﺮ ﻟﻬﻢ ﺳﻴﻄﻮﻗﻮﻥ ﻣﺎ ﺑﺨﻠﻮﺍ ﺑﻪ ﻳﻮﻡ‬ ‫ﻫﺬﻩ ﺍﻵﻳﺔ‪﴿ :‬ﻭﻻ ﻳﺤﺴﺒﻦ ﺍﻟﺬﻳﻦ ﻳﺒﺨﻠﻮﻥ ﺑﻤﺎ ﺁﺗﺎﻫﻢ ﺍ‬
‫ﺍﻟﻘﻴﺎﻣﺔ﴾«]‪[14][13‬‬

‫ﻭﺣﺪﻳﺚ »ﺃﺧﺒﺮﻧﺎ ﺃﺑﻮ ﺑﻜﺮ ﺃﺣﻤﺪ ﺑﻦ ﺍﻟﺤﺴﻦ ﻭﺃﺑﻮ ﺯﻛﺮﻳﺎ ﺑﻦ ﺃﺑﻲ ﺇﺳﺤﺎﻕ ﻭﻏﻴﺮﻫﻤﺎ ﻗﺎﻟﻮﺍ‪ :‬ﺛﻨﺎ ﺃﺑﻮ ﺍﻟﻌﺒﺎﺱ ﻣﺤﻤﺪ ﺑﻦ ﻳﻌﻘﻮﺏ‪ ،‬ﺃﻧﺒﺄ‬
‫ﺍﻟﺮﺑﻴﻊ ﺑﻦ ﺳﻠﻴﻤﺎﻥ‪ ،‬ﺃﻧﺒﺄ ﺍﻟﺸﺎﻓﻌﻲ‪ ،‬ﺃﻧﺒﺄ ﺳﻔﻴﺎﻥ ﺑﻦ ﻋﻴﻴﻨﺔ‪ ،‬ﺳﻤﻊ ﺟﺎﻣﻊ ﺑﻦ ﺃﺑﻲ ﺭﺍﺷﺪ ﻭﻋﺒﺪ ﺍﻟﻤﻠﻚ ﺑﻦ ﺃﻋﻴﻦ ﺳﻤﻌﺎ ﺃﺑﺎ ﻭﺍﺋﻞ ﻳﺨﺒﺮ ﻋﻦ‬
‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ ﻳﻘﻮﻝ‪" :‬ﻣﺎ ﻣﻦ ﺭﺟﻞ ﻻ ﻳﺆﺩﻱ ﺯﻛﺎﺓ ﻣﺎﻟﻪ ﺇﻻ ﻣﺜﻞ ﻟﻪ ﻳﻮﻡ‬ ‫ﺻﻠﻰ ﺍ‬ ‫ﺑﻦ ﻣﺴﻌﻮﺩ ﻳﻘﻮﻝ‪ :‬ﺳﻤﻌﺖ ﺭﺳﻮﻝ ﺍ‬ ‫ﻋﺒﺪ ﺍ‬
‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ‪﴿ :‬ﺳﻴﻄﻮﻗﻮﻥ ﻣﺎ‬ ‫ﺻﻠﻰ ﺍ‬ ‫ﺍﻟﻘﻴﺎﻣﺔ ﺷﺠﺎﻋﺎ ﺃﻗﺮﻉ ﻳﻔﺮ ﻣﻨﻪ ﻭﻫﻮ ﻳﺘﺒﻌﻪ ﺣﺘﻰ ﻳﻄﻮﻗﻪ ﻓﻲ ﻋﻨﻘﻪ"‪ ،‬ﺛﻢ ﻗﺮﺃ ﻋﻠﻴﻨﺎ ﺭﺳﻮﻝ ﺍ‬
‫]‪[14‬‬
‫ﺑﺨﻠﻮﺍ ﺑﻪ ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ﴾«‪.‬‬

‫َﺓ‬
‫َﺎ‬ ‫ُﺗْ‬
‫ﻮﺍ ﺍﻟﺰﻛ‬ ‫َﺓَﻭﺁ‬
‫ﻼ‬ ‫ﻴﻤْ‬
‫ﻮﺍ ﺍﻟﺼَ‬ ‫ِﻗُ‬
‫‪ ‬ﻭﺍ‬
‫ﺗﻌﺎﻟﻰ‪َ :‬‬ ‫ﻭﺍﻷﺩﻟﺔ ﻋﻠﻰ ﺍﻟﺰﻛﺎﺓ ﺫﻛﺮﺕ ﻓﻲ ﻣﻮﺍﺿﻊ ﻣﺘﻌﺪﺩﺓ ﻣﻦ ﺍﻟﻘﺮﺁﻥ ﺍﻟﻜﺮﻳﻢ ﻣﻨﻬﺎ ﻗﻮﻝ ﺍ‬
‫ﻴﻦ‪   ‬‬
‫ِﻌَ‬ ‫ﺍﻛ‬
‫َﻊ ﺍﻟﺮِ‬ ‫ُﻌْ‬
‫ﻮﺍَﻣ‬ ‫َ‬
‫ْﺍﺭﻛ‬
‫َﻭ‬

‫‪ ‬‬ ‫ﻭﻡ‪ ‬‬
‫ُﺮِ‬‫ْﺤ‬‫ْﺍﻟ‬
‫َﻤ‬ ‫ِﻞَﻭ‬
‫ِﺋ‬
‫ِﻟﻠﺴﺎ‬ ‫ُﻠٌ‬
‫ﻮﻡ‪   ‬‬ ‫ْﻌ‬
‫ْﻢَﺣﻖَﻣ‬
‫ِﻬ‬
‫ِﻟ‬
‫َﻮﺍ‬
‫ْﻣ‬
‫ﻳﻦِﻓﻲ ﺍ‬
‫ِﺬَ‬‫‪ ‬ﻭﺍﻟ‬
‫ﻭﻗﺎﻝ ﺗﻌﺎﻟﻰ ﻓﻲ ﺳﻮﺭﺓ ﺍﻟﻤﻌﺎﺭﺝ‪َ :‬‬

‫ﻳﻦُﻫ‬
‫ْﻢ‬ ‫ِﺬَ‬‫‪ ‬ﻭﺍﻟ‬
‫ﻮﻥ‪َ  ‬‬
‫ُﻌَ‬‫ْﻢَﺧِ‬
‫ﺎﺷ‬ ‫ِﻬ‬‫َﻼ‬
‫ِﺗ‬ ‫ﻳﻦُﻫ‬
‫ْﻢِﻓﻲَﺻ‬ ‫ِﺬَ‬‫‪ ‬ﺍﻟ‬ ‫ُﻮﻥ‪ ‬‬‫ْﺆ‬
‫ِﻣﻨَ‬ ‫َﺢْﺍﻟ‬
‫ُﻤ‬ ‫َ‬
‫ْﻓﻠ‬ ‫ﻭﺃﻳﻀﺎ ﻓﻲ ﻗﻮﻟﻪ ﺗﻌﺎﻟﻰ ﻓﻲ ﺳﻮﺭﺓ ﺍﻟﻤﺆﻣﻨﻮﻥ َ‬
‫ْﺪ ﺍ‬
‫‪ ‬ﻗ‬
‫ﻮﻥ‪   ‬‬‫ُﻠَ‬ ‫ﺎﺓَﻓِ‬
‫ﺎﻋ‬ ‫ِ‬ ‫َ‬
‫ِﻟﻠﺰﻛ‬‫ﻳﻦُﻫ‬
‫ْﻢ‬ ‫ِﺬَ‬‫‪ ‬ﻭﺍﻟ‬ ‫ُﺿَ‬
‫ﻮﻥ‪َ  ‬‬ ‫ِﺮ‬
‫ْﻌ‬ ‫ْﻐ‬
‫ِﻮُﻣ‬‫ِﻦ ﺍﻟﻠ‬
‫َﻋ‬

‫َﻰ‬
‫ْﺮﺑ‬‫ِﺫﻱْﺍﻟ‬
‫ُﻘ‬ ‫َﺴً‬
‫ﺎﻧﺎَﻭ‬ ‫ْﺣ‬‫ِﻦ ﺍ‬‫ْﻳ‬
‫َﺪ‬
‫ِﻟ‬
‫َﻮﺍ‬ ‫ْﺎﻟ‬‫ﻭﻥ ﺍﻻ ﺍََﻭ‬
‫ِﺑ‬ ‫ُﺪَ‬‫ُﺒ‬
‫ْﻌ‬ ‫ْﺳ َ‬
‫ﺮﺍﺋﻴﻞ ﻻَﺗ‬ ‫ِﻨﻲ ﺍ‬
‫َﺑ‬
‫ﺎﻕ‬ ‫َﻧﺎِﻣَ‬
‫ﻴﺜَ‬ ‫ْﺬ‬
‫َﺧ‬‫ْﺫ ﺍ‬
‫‪ ‬ﻭﺍ‬
‫ﻗﻮﻟﻪ ﺗﻌﺎﻟﻰ ﻓﻲ ﺳﻮﺭﺓ ﺍﻟﺒﻘﺮﺓ َ‬
‫ُﺿَ‬
‫ﻮﻥ‪ ‬‬ ‫ِﺮ‬
‫ْﻌ‬
‫ْﻢُﻣ‬‫ْﻧ‬
‫ُﺘ‬‫ْﻢَﻭﺍ‬‫ُ‬
‫ْﻨﻜ‬‫ﻼِﻣ‬‫ِﻠﻴً‬‫ْﻢ ﺍﻻَﻗ‬‫ُﺘ‬
‫ْﻴ‬ ‫َﺓُﺛﻢَﺗ‬
‫َﻮﻟ‬ ‫َﺓَﻭﺁ‬
‫ُﺗﻮﺍ ﺍﻟﺰﻛ‬
‫َﺎ‬ ‫ﻴﻤﻮﺍ ﺍﻟﺼﻼ‬
‫ِﻗُ‬ ‫ْﺴً‬
‫ﻨﺎَﻭﺍ‬ ‫ﻠﻨﺎﺱُﺣ‬
‫ِﻟ ِ‬ ‫ُﻗُ‬
‫ﻮﻟﻮﺍ‬ ‫ﻴﻦَﻭ‬ ‫ْﺍﻟ‬ ‫ْﺍﻟ‬
‫‪ ‬‬ ‫ﺎﻛِ‬‫َﺴِ‬
‫َﻤ‬ ‫ﺎﻣﻰَﻭ‬
‫َﺘَ‬‫َﻴ‬ ‫َﻭ‬

‫َ‬
‫ْﻢَﻭﻻ‬
‫ِﻬ‬
‫ﻨﺪَﺭﺑ‬ ‫ُﻫ‬
‫ْﻢِﻋَ‬‫ُﺮ‬
‫ْﺟ‬
‫ْﻢ ﺍ‬‫َ‬
‫َﺓ ﻟ‬
‫ُﻬ‬ ‫ْﺍ ﺍﻟﺰﻛ‬
‫َﺎ‬ ‫ُﻮ‬‫َﺓَﻭﺁ‬
‫َﺗ‬ ‫ﻼ‬ ‫ﺎﻣْ‬
‫ﻮﺍ ﺍﻟﺼَ‬ ‫َﻗُ‬
‫ﺎﺕَﻭﺍ‬
‫َﺤِ‬‫ِﻟ‬ ‫ُﻠْ‬
‫ﻮﺍ ﺍﻟﺼﺎ‬ ‫ِﻤ‬
‫َﻋ‬ ‫ﺁﻣﻨْ‬
‫ُﻮﺍَﻭ‬
‫ﻳﻦَ‬‫ِﺬَ‬
‫ﻗﻮﻟﻪ ﺗﻌﺎﻟﻰ ﻓﻲ ﺳﻮﺭﺓ ﺍﻟﺒﻘﺮﺓ ‪ ‬ﺍﻥ ﺍﻟ‬
‫ُﻧَ‬
‫ﻮﻥ‪   ‬‬ ‫َﺰ‬
‫ْﺤ‬ ‫َﻳ‬
‫ْﻢ‬‫َُﻫ‬
‫ْﻢَﻭﻻ‬
‫ِﻬ‬‫َ‬
‫ٌﻑَﻋﻠ‬
‫ْﻴ‬ ‫ْﻮ‬‫َﺧ‬

‫ﺃﺩﻟﺔ ﻓﺮﺽ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﺍﻟﺴﻨﺔ ﺍﻟﻨﺒﻮﻳﺔ‬

‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ ﻳﻘﻮﻝ‪" :‬ﺑﻨﻲ ﺍﻹﺳﻼﻡ ﻋﻠﻰ ﺧﻤﺲ‪ :‬ﺷﻬﺎﺩﺓ ﺃﻥ ﻻ ﺇﻟﻪ‬ ‫ﺻﻠﻰ ﺍ‬ ‫ﻋﻨﻬﻤﺎ ﻗﺎﻝ‪ :‬ﺳﻤﻌﺖ ﺭﺳﻮﻝ ﺍ‬ ‫»ﻋﻦ ﺍﺑﻦ ﻋﻤﺮ ﺭﺿﻲ ﺍ‬
‫ً ]‪[15‬‬ ‫ﺇﻻ ﺍ ﻭﺃﻥ ً‬
‫ﻣﺤﻤﺪﺍ ﺭﺳﻮﻝ ﺍ ‪ ،‬ﻭﺇﻗﺎﻡ ﺍﻟﺼﻼﺓ‪ ،‬ﻭﺇﻳﺘﺎﺀ ﺍﻟﺰﻛﺎﺓ‪ ،‬ﻭﺻﻮﻡ ﺭﻣﻀﺎﻥ‪ ،‬ﻭﺣﺞ ﺍﻟﺒﻴﺖ ﻣﻦ ﺍﺳﺘﻄﺎﻉ ﺇﻟﻴﻪ ﺳﺒﻴﻼ"«‪.‬‬

‫»ﻭﺭﻭﻱ ﻋﻨﻪ ﻋﻠﻴﻪ ﺍﻟﺼﻼﺓ ﻭﺍﻟﺴﻼﻡ ﺃﻧﻪ ﻗﺎﻝ ﻋﺎﻡ ﺣﺠﺔ ﺍﻟﻮﺩﺍﻉ‪ :‬ﺍﻋﺒﺪﻭﺍ ﺭﺑﻜﻢ‪ ،‬ﻭﺻﻠﻮﺍ ﺧﻤﺴﻜﻢ‪ ،‬ﻭﺻﻮﻣﻮﺍ ﺷﻬﺮﻛﻢ‪ ،‬ﻭﺣﺠﻮﺍ ﺑﻴﺖ ﺭﺑﻜﻢ‪،‬‬
‫ﻭﺃﺩﻭﺍ ﺯﻛﺎﺓ ﺃﻣﻮﺍﻟﻜﻢ ﻃﻴﺒﺔ ﺑﻬﺎ ﺃﻧﻔﺴﻜﻢ ﺗﺪﺧﻠﻮﺍ ﺟﻨﺔ ﺭﺑﻜﻢ«‪.‬‬

‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ ﺃﻧﻪ ﻗﺎﻝ‪ :‬ﻣﺎ ﻣﻦ ﺻﺎﺣﺐ ﺫﻫﺐ ﻭﻻ ﻓﻀﺔ ﻻ ﻳﺆﺩﻱ ﺣﻘﻬﺎ ﺇﻻ ﺟﻌﻠﺖ ﻟﻪ ﻳﻮﻡ‬ ‫ﻭﺭﻭﻱ »ﻋﻦ ﺃﺑﻲ ﻫﺮﻳﺮﺓ ﻋﻦ ﺍﻟﻨﺒﻲ ﺻﻠﻰ ﺍ‬
‫ﺍﻟﻘﻴﺎﻣﺔ ﺻﻔﺎﺋﺢ ﺛﻢ ﺃﺣﻤﻲ ﻋﻠﻴﻬﺎ ﻓﻲ ﻧﺎﺭ ﺟﻬﻨﻢ ﻓﻴﻜﻮﻯ ﺑﻬﺎ ﺟﻨﺒﻪ‪ ،‬ﻭﺟﺒﻬﺘﻪ‪ ،‬ﻭﻇﻬﺮﻩ ﻓﻲ ﻳﻮﻡ ﻛﺎﻥ ﻣﻘﺪﺍﺭﻩ ﺧﻤﺴﻴﻦ ﺃﻟﻒ ﺳﻨﺔ ﺣﺘﻰ‬
‫ﻳﻘﻀﻰ ﺑﻴﻦ ﺍﻟﻨﺎﺱ ﻓﻴﺮﻯ ﺳﺒﻴﻠﻪ ﺇﻣﺎ ﺇﻟﻰ ﺍﻟﺠﻨﺔ ﻭﺇﻣﺎ ﺇﻟﻰ ﺍﻟﻨﺎﺭ ﻭﻣﺎ ﻣﻦ ﺻﺎﺣﺐ ﺑﻘﺮ ﻭﻻ ﻏﻨﻢ ﻻ ﻳﺆﺩﻱ ﺣﻘﻬﺎ ﺇﻻ ﺃﺗﻲ ﺑﻬﺎ ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ‬
‫ﺗﻄﺆﻩ ﺑﺄﻇﻼﻓﻬﺎ ﻭﺗﻨﻄﺤﻪ ﺑﻘﺮﻭﻧﻬﺎ‪ ،‬ﺛﻢ ﺫﻛﺮ ﻓﻴﻪ ﻣﺎ ﺫﻛﺮ ﻓﻲ ﺍﻷﻭﻝ ﻗﺎﻟﻮﺍ‪ :‬ﻳﺎ ﺭﺳﻮﻝ ﺍ ! ﻓﺼﺎﺣﺐ ﺍﻟﺨﻴﻞ؟ ﻗﺎﻝ‪ :‬ﺍﻟﺨﻴﻞ ﺛﻼﺙ‪ :‬ﻟﺮﺟﻞ‬
‫ﻟﻪ‬ ‫ﻓﺈﻧﻪ ﻟﻮ ﻃﻮﻝ ﻟﻬﺎ ﻓﻲ ﻣﺮﺝ ﺧﺼﺐ ﺃﻭ ﻓﻲ ﺭﻭﺿﺔ ﻛﺘﺐ ﺍ‬ ‫ﺃﺟﺮ‪ ،‬ﻭﻟﺮﺟﻞ ﺳﺘﺮ‪ ،‬ﻭﻟﺮﺟﻞ ﻭﺯﺭ‪ ،‬ﻓﺄﻣﺎ ﻣﻦ ﺭﺑﻄﻬﺎ ﻋﺪﺓ ﻓﻲ ﺳﺒﻴﻞ ﺍ‬
‫ﻟﻪ ﻋﺪﺩ ﻣﺎ ﺷﺮﺑﺖ‬ ‫ﻋﺪﺩ ﻣﺎ ﺃﻛﻠﺖ ﺣﺴﻨﺎﺕ ﻭﻋﺪﺩ ﺃﺭﻭﺍﺛﻬﺎ ﺣﺴﻨﺎﺕ‪ ،‬ﻭﺇﻥ ﻣﺮﺕ ﺑﻨﻬﺮ ﻋﺠﺎﺝ ﻻ ﻳﺮﻳﺪ ﻣﻨﻪ ﺍﻟﺴﻘﻲ ﻓﺸﺮﺑﺖ ﻛﺘﺐ ﺍ‬
 ‫ﺣﺴﻨﺎﺕ ﻭﻣﻦ ﺍﺭﺗﺒﻄﻬﺎ ﻋﺰﺍ ﻭﻓﺨﺮﺍ ﻋﻠﻰ ﺍﻟﻤﺴﻠﻤﻴﻦ ﻛﺎﻧﺖ ﻟﻪ ﻭﺯﺭﺍ ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ‪ ،‬ﻭﻣﻦ ﺍﺭﺗﺒﻄﻬﺎ ﺗﻐﻨﻴﺎ ﻭﺗﻌﻔﻔﺎ ﺛﻢ ﻟﻢ ﻳﻨﺲ ﺣﻖ ﺍ‬
‫ﺗﻌﺎﻟﻰ ﻓﻲ ﺭﻗﺎﺑﻬﺎ ﻭﻇﻬﻮﺭﻫﺎ ﻛﺎﻧﺖ ﻟﻪ ﺳﺘﺮﺍ ﻣﻦ ﺍﻟﻨﺎﺭ ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ« )ﺹ‪(3 :‬‬

‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ ﺃﻧﻪ ﻗﺎﻝ‪ :‬ﻣﺎ ﻣﻦ ﺻﺎﺣﺐ ﻏﻨﻢ ﻻ ﻳﺆﺩﻱ ﺯﻛﺎﺗﻬﺎ ﺇﻻ ﺑﻄﺢ ﻟﻬﺎ ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ ﺑﻘﺎﻉ ﻗﺮﻗﺮ ﺗﻄﺆﻫﺎ‬ ‫ﻭﺭﻭﻱ »ﻋﻦ ﺍﻟﻨﺒﻲ ﺻﻠﻰ ﺍ‬
‫ﺑﺄﻇﻼﻓﻬﺎ ﻭﺗﻨﻄﺤﻪ ﺑﻘﺮﻭﻧﻬﺎ«‪.‬‬

‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ ﺃﻧﻪ ﻗﺎﻝ ﻓﻲ ﻣﺎﻧﻌﻲ ﺯﻛﺎﺓ ﺍﻟﻐﻨﻢ ﻭﺍﻹﺑﻞ ﻭﺍﻟﺒﻘﺮ ﻭﺍﻟﻔﺮﺱ‪ :‬ﻷﻟﻔﻴﻦ ﺃﺣﺪﻛﻢ ﻳﺄﺗﻲ ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ ﻭﻋﻠﻰ‬ ‫»ﻭﺭﻭﻱ ﻋﻨﻪ ﺻﻠﻰ ﺍ‬
‫ﺷﻴﺌﺎ ﺃﻻ ﻗﺪ ﺑﻠﻐﺖ‪ ،‬ﻭﻷﻟﻔﻴﻦ ﺃﺣﺪﻛﻢ ﻳﺄﺗﻲ ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ‬ ‫ﻋﺎﺗﻘﻪ ﺷﺎﺓ ﺗﻴﻌﺮ ﻳﻘﻮﻝ‪ :‬ﻳﺎ ﻣﺤﻤﺪ‪ ،‬ﻳﺎ ﻣﺤﻤﺪ ﻓﺄﻗﻮﻝ‪ : ‬ﻻ ﺃﻣﻠﻚ ﻟﻚ ﻣﻦ ﺍ‬
‫ﺷﻴﺌﺎ ﺃﻻ ﻗﺪ ﺑﻠﻐﺖ‪ ،‬ﻭﻷﻟﻔﻴﻦ ﺃﺣﺪﻛﻢ ﻳﺄﺗﻲ ﻳﻮﻡ‬ ‫ﻭﻋﻠﻰ ﻋﺎﺗﻘﻪ ﺑﻌﻴﺮ ﻟﻪ ﺭﻏﺎﺀ ﻓﻴﻘﻮﻝ‪ :‬ﻳﺎ ﻣﺤﻤﺪ‪ ،‬ﻳﺎ ﻣﺤﻤﺪ ﻓﺄﻗﻮﻝ‪ :‬ﻻ ﺃﻣﻠﻚ ﻟﻚ ﻣﻦ ﺍ‬
‫ﺷﻴﺌﺎ ﺃﻻ ﻗﺪ ﺑﻠﻐﺖ‪ ،‬ﻭﻷﻟﻔﻴﻦ ﺃﺣﺪﻛﻢ‬ ‫ﺍﻟﻘﻴﺎﻣﺔ ﻭﻋﻠﻰ ﻋﺎﺗﻘﻪ ﺑﻘﺮﺓ ﻟﻬﺎ ﺧﻮﺍﺭ ﻓﻴﻘﻮﻝ‪ :‬ﻳﺎ ﻣﺤﻤﺪ‪ ،‬ﻳﺎ ﻣﺤﻤﺪ ﻓﺄﻗﻮﻝ‪ :‬ﻻ ﺃﻣﻠﻚ ﻟﻚ ﻣﻦ ﺍ‬
‫ﺷﻴﺌﺎ ﺃﻻ ﻗﺪ ﺑﻠﻐﺖ«‪.‬‬ ‫ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ ﻭﻋﻠﻰ ﻋﺎﺗﻘﻪ ﻓﺮﺱ ﻟﻪ ﺣﻤﺤﻤﺔ ﻓﻴﻘﻮﻝ‪ :‬ﻳﺎ ﻣﺤﻤﺪ‪ ،‬ﻳﺎ ﻣﺤﻤﺪ ﻓﺄﻗﻮﻝ‪ :‬ﻻ ﺃﻣﻠﻚ ﻟﻚ ﻣﻦ ﺍ‬

‫ﺃﺩﻟﺔ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﺍﻟﻘﺮﺁﻥ ﺍﻟﻜﺮﻳﻢ‬

‫ﻛﻨﺰ ﺍﻟﻤﺎﻝ‬

‫ﻛﻨﺰ ﺍﻟﻤﺎﻝ ﺃﻭ ﻛﻨﺰ ﺍﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ‪ ،‬ﻓﻲ ﻣﺼﻄﻠﺢ ﺍﻟﺸﺮﻉ ﻫﻮ‪ :‬ﺍﻟﻨﻘﺪ ﻣﻦ )ﺍﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ( ﺍﻟﺬﻱ ﻻ ﺗﺆﺩﻯ ﺯﻛﺎﺗﻪ ﺍﻟﻮﺍﺟﺒﺔ ﻓﻴﻪ‪،‬‬
‫ﺳﻮﺍﺀ ﻛﺎﻥ ﻓﻲ ﺑﺎﻃﻦ ﺍﻷﺭﺽ ﺃﻭ ﻇﺎﻫﺮﻫﺎ‪ ،‬ﻭﻓﻲ ﺍﻟﺤﺪﻳﺚ‪» :‬ﻛﻞ ﻣﺎ ﻻ ﺗﺆﺩﻯ ﺯﻛﺎﺗﻪ ﻓﻬﻮ ﻛﻨﺰ« ﻭﻋﺪﻡ ﺇﻳﺘﺎﺀ ﺍﻟﺰﻛﺎﺓ ﻣﻨﺎﻑ ﻟﻠﺤﻜﻤﺔ‬
‫ﺗﻌﺎﻟﻰ ﺍﻟﻨﻘﺪ ﻣﻦ ﺃﺟﻠﻬﺎ‪ ،‬ﻭﺍﻟﺘﻲ ﺗﺤﺼﻞ ﻓﻲ ﺇﻧﻔﺎﻗﻪ‪ .‬ﻗﺎﻝ ﺍﻟﺸﺎﻓﻌﻲ‪» :‬ﻭﺃﻣﺎ ﺩﻓﻦ ﺍﻟﻤﺎﻝ ﻓﻀﺮﺏ ﻣﻦ ﺇﺣﺮﺍﺯﻩ‪ ،‬ﻭﺇﺫﺍ‬ ‫ﺍﻟﺘﻲ ﺧﻠﻖ ﺍ‬
‫]‪[12‬‬
‫ﺣﻞ ﺇﺣﺮﺍﺯﻩ ﺑﺸﻲﺀ ﺣﻞ ﺑﺎﻟﺪﻓﻦ ﻭﻏﻴﺮﻩ‪ ،‬ﻭﻗﺪ ﺟﺎﺀﺕ ﺍﻟﺴﻨﺔ ﺑﻤﺎ ﻳﺪﻝ ﻋﻠﻰ ﺫﻟﻚ ﺛﻢ ﻻ ﺃﻋﻠﻢ ﻓﻴﻪ ﻣﺨﺎﻟﻔﺎ ﺛﻢ ﺍﻵﺛﺎﺭ«‪.‬‬

‫ﺍﻟﻤﻌﻨﻰ ﺍﻟﻠﻐﻮﻱ‬

‫ﺍﻟﻜﻨﺰ‪ :‬ﺍﺳﻢ ﻟﻠﻤﺎﻝ ﺇﺫﺍ ﺃﺣﺮﺯ ﻓﻲ ﻭﻋﺎﺀ ﻭﻟﻤﺎ ﻳﺤﺮﺯ ﻓﻴﻪ‪ ،‬ﻗﺎﻝ‪ :‬ﻭﺗﺴﻤﻲ ﺍﻟﻌﺮﺏ ﻛﻞ ﻛﺜﻴﺮ ﻣﺠﻤﻮﻉ ﻳﺘﻨﺎﻓﺲ ﻓﻴﻪ ﻛﻨﺰﺍ‪ .‬ﺍﻟﻜﻨﺰ ﻓﻲ‬
‫ﺍﻷﺻﻞ ﺍﻟﻤﺎﻝ ﺍﻟﻤﺪﻓﻮﻥ ﺗﺤﺖ ﺍﻷﺭﺽ ﻓﺈﺫﺍ ﺃﺧﺮﺝ ﻣﻨﻪ ﺍﻟﻮﺍﺟﺐ ﻋﻠﻴﻪ ﻟﻢ ﻳﺒﻖ ﻛﻨﺰﺍ ﻭﺇﻥ ﻛﺎﻥ ﻣﻜﻨﻮﺯﺍ‪ ،‬ﻭﻫﻮ ﺣﻜﻢ ﺷﺮﻋﻲ ﺗﺠﻮﺯ‬
‫ﻋﻨﻪ‪ :‬ﺑﺸﺮ ﺍﻟﻜﻨﺎﺯﻳﻦ ﺑﺮﺿﻒ ﻣﻦ ﺟﻬﻨﻢ« ﻫﻢ ﺟﻤﻊ ﻛﻨﺎﺯ ﻭﻫﻮ ﺍﻟﻤﺒﺎﻟﻎ ﻓﻲ ﻛﻨﺰ‬ ‫ﻓﻴﻪ ﻋﻦ ﺍﻷﺻﻞ‪ ،‬ﻭﻓﻲ ﺣﺪﻳﺚ »ﺃﺑﻲ ﺫﺭ ﺭﺿﻲ ﺍ‬
‫ﻋﻨﻪ ﻗﺎﻝ‪ :‬ﻗﺎﻝ ﺭﺳﻮﻝ‬ ‫ﺍﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ ﻭﺍﺩﺧﺎﺭﻫﻤﺎ ﻭﺗﺮﻙ ﺇﻧﻔﺎﻗﻬﻤﺎ ﻓﻲ ﺃﺑﻮﺍﺏ ﺍﻟﺒﺮ‪ .‬ﻭﻓﻲ ﺍﻟﺤﺪﻳﺚ »ﻋﻦ ﺃﺑﻲ ﻫﺮﻳﺮﺓ ﺭﺿﻲ ﺍ‬
‫‪ :‬ﻳﺬﻫﺐ ﻛﺴﺮﻯ ﻓﻼ ﻛﺴﺮﻯ ﺑﻌﺪﻩ‪ ،‬ﻭﻳﺬﻫﺐ ﻗﻴﺼﺮ ﻓﻼ ﻗﻴﺼﺮ ﺑﻌﺪﻩ‪ ،‬ﻭﺍﻟﺬﻱ ﻧﻔﺴﻲ ﺑﻴﺪﻩ ﻟﺘﻨﻔﻘﻦ ﻛﻨﻮﺯﻫﻤﺎ ﻓﻲ ﺳﺒﻞ ﺍ «‪.‬‬ ‫ﺍ‬
‫ﺗﻌﺎﻟﻰ ﻭﺟﻬﻪ ﺃﻧﻪ ﻗﺎﻝ‪ :‬ﺃﺭﺑﻌﺔ ﺁﻻﻑ ﻭﻣﺎ ﺩﻭﻧﻬﻤﺎ ﻧﻔﻘﺔ ﻭﻣﺎ ﻓﻮﻗﻬﺎ ﻛﻨﺰ« ﻭﻓﻲ ﺍﻟﺤﺪﻳﺚ‪» :‬ﻛﻞ ﻣﺎﻝ ﻻ‬ ‫ﻭﺭﻭﻱ »ﻋﻦ ﻋﻠﻲ ﻛﺮﻡ ﺍ‬
‫ﺗﺆﺩﻯ ﺯﻛﺎﺗﻪ ﻓﻬﻮ ﻛﻨﺰ«‪ .‬ﻭﻓﻲ ﺍﻟﺤﺪﻳﺚ‪» :‬ﺃﻻ ﺃﻋﻠﻤﻚ ﻛﻨﺰﺍ ﻣﻦ ﻛﻨﻮﺯ ﺍﻟﺠﻨﺔ‪ :‬ﻻ ﺣﻮﻝ ﻭﻻ ﻗﻮﺓ ﺇﻻ ﺑﺎ «‪ ،‬ﻭﻓﻲ ﺭﻭﺍﻳﺔ‪» :‬ﻻ ﺣﻮﻝ ﻭﻻ‬
‫ﺗﻌﺎﻟﻰ‪﴿ :‬ﻭﻛﺎﻥ ﺗﺤﺘﻪ‬ ‫ﻛﻨﺰ ﻣﻦ ﻛﻨﻮﺯ ﺍﻟﺠﻨﺔ« ﺃﻱ‪ :‬ﺃﺟﺮﻫﺎ ﻣﺪﺧﺮ ﻟﻘﺎﺋﻠﻬﺎ ﻭﺍﻟﻤﺘﺼﻒ ﺑﻬﺎ ﻛﻤﺎ ﻳﺪﺧﺮ ﺍﻟﻜﻨﺰ‪ ،‬ﻭﻗﺎﻝ ﺍ‬ ‫ﻗﻮﺓ ﺇﻻ ﺑﺎ‬
‫ﻛﻨﺰ ﻟﻬﻤﺎ﴾ ﻗﺎﻝ ﺍﺑﻦ ﻋﺒﺎﺱ‪» :‬ﻣﺎ ﻛﺎﻥ ﺫﻫﺒﺎ ﻭﻻ ﻓﻀﺔ ﻭﻟﻜﻦ ﻛﺎﻥ ﻋﻠﻤﺎ ﻭﺻﺤﻔﺎ«‪.‬‬

‫ﻣﻨﻊ ﺍﻟﺰﻛﺎﺓ‬

‫ﺯﻛﺎﺓ ﺍﻟﻤﺎﻝ‬
 ‫ﻟﻤﺰﻳﺪ ﻣﻦ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ‪ ،‬ﺍﻧﻈﺮ ﺯﻛﺎﺓ ﺍﻟﻤﺎﻝ‬

‫ﺯﻛﺎﺓ ﺍﻟﻤﺎﻝ ﻫﻲ‪ :‬ﺍﻟﺰﻛﺎﺓ ﺍﻟﻮﺍﺟﺒﺔ ﻓﻴﻤﺎ ﻳﻤﻠﻚ ﻣﻦ ﺍﻷﻣﻮﺍﻝ‪ ،‬ﺑﻤﻘﺎﺩﻳﺮ ﻣﺨﺼﻮﺻﺔ‪ ،‬ﺣﺪﺩﻫﺎ ﺍﻟﺸﺮﻉ‪ ،‬ﻳﺼﺮﻑ ﻓﻲ ﻣﺼﺎﺭﻑ ﺍﻟﺰﻛﺎﺓ‬
‫ﻭﻡ‪ [20].    ‬ﻭﺗﺴﺘﻌﻤﻞ ﻓﻲ ﻣﻘﺎﺑﻞ‬ ‫ُﺮِ‬
‫ْﺤ‬ ‫ْﺍﻟ‬
‫َﻤ‬ ‫ِﻞَﻭ‬
‫ِﺋ‬
‫ِﻟﻠﺴﺎ‬ ‫ُﻠٌ‬
‫ﻮﻡ‪   ‬‬ ‫ْﻌ‬‫ْﻢَﺣﻖَﻣ‬
‫ِﻬ‬
‫ِﻟ‬
‫َﻮﺍ‬
‫ْﻣ‬
‫ﻳﻦِﻓﻲ ﺍ‬
‫ِﺬَ‬‫‪ ‬ﻭﺍﻟ‬
‫ﻟﻠﻤﺴﺘﺤﻘﻴﻦ‪ ،‬ﻗﺎﻝ ﺍ ﺗﻌﺎﻟﻰ‪َ :‬‬
‫ﺯﻛﺎﺓ ﺍﻟﺒﺪﻥ )ﺯﻛﺎﺓ ﺍﻟﻔﻄﺮ(‪ ،‬ﻭﻳﺘﻀﻤﻦ‪ :‬ﺍﻷﻣﻮﺍﻝ ﺍﻟﺘﻲ ﺗﺠﺐ ﻓﻴﻬﺎ ﺍﻟﺰﻛﺎﺓ‪ ،‬ﻭﺗﺤﺪﻳﺪ ﺃﻋﻴﺎﻥ ﻫﺬﻩ ﺍﻷﻣﻮﺍﻝ‪ ،‬ﻭﻣﻘﺎﺩﻳﺮ ﻧﺼﺎﺑﻬﺎ‪ ،‬ﻭﻗﺪﺭ‬
‫ﻣﺎ ﻳﺠﺐ ﺇﺧﺮﺍﺟﻪ ﻓﻴﻬﺎ‪ .‬ﻭﻳﺘﻀﻤﻦ ﺯﻛﺎﺓ ﺍﻟﺤﻴﻮﺍﻥ‪) ،‬ﺍﻹﺑﻞ ﻭﺍﻟﺒﻘﺮ ﻭﺍﻟﻐﻨﻢ‪ ،‬ﻭﺍﻟﺨﻴﻞ ﻋﻨﺪ ﺑﻌﺾ ﺍﻟﻌﻠﻤﺎﺀ(‪ ،‬ﻭﺯﻛﺎﺓ ﺍﻟﻨﺒﺎﺕ ﺃﻭ‬
‫ﺍﻟﻤﻌﺸﺮﺍﺕ‪) ،‬ﺍﻟﺰﺭﻭﻉ ﻭﺍﻟﺜﻤﺎﺭ(‪ ،‬ﻭﺯﻛﺎﺓ ﺍﻟﻨﻘﺪ )ﺍﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ(‪ ،‬ﻭﺯﻛﺎﺓ ﺍﻟﺘﺠﺎﺭﺓ‪ ،‬ﻭﺍﻟﺮﻛﺎﺯ ﻭﺍﻟﻤﻌﺪﻥ‪ ،‬ﻭﺍﻟﻔﻠﻮﺱ‪ ،‬ﻭﺍﻟﻌﻤﻼﺕ‬
‫ﺍﻟﻤﻌﺪﻧﻴﺔ ﻭﺍﻟﻮﺭﻗﻴﺔ‪ ،‬ﻭﺯﻛﺎﺓ ﺍﻟﺤﻠﻲ‪ ،‬ﻭﻓﻴﻪ ﺗﻔﺎﺻﻴﻞ‪ .‬ﻭﺍﻟﻤﺎﻝ ﻓﻲ ﺍﻟﻠﻐﺔ‪ :‬ﻣﺎ ﻟﻪ ﻗﻴﻤﺔ‪ ،‬ﺃﻭ ﻣﺎ ﻳﻤﻠﻚ ﻣﻦ ﺍﻷﺷﻴﺎﺀ‪ ،‬ﻗﺎﻝ ﺍﺑﻦ ﻣﻨﻈﻮﺭ‪:‬‬
‫»ﺍﻟﻤﺎﻝ‪ :‬ﻣﻌﺮﻭﻑ ﻣﺎ ﻣﻠﻜﺘﻪ ﻣﻦ ﺟﻤﻴﻊ ﺍﻷﺷﻴﺎﺀ‪ ،‬ﻗﺎﻝ ﺍﺑﻦ ﺍﻷﺛﻴﺮ‪ :‬ﺍﻟﻤﺎﻝ ﻓﻲ ﺍﻷﺻﻞ ﻣﺎ ﻳﻤﻠﻚ ﻣﻦ ﺍﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ ﺛﻢ ﺃﻃﻠﻖ ﻋﻠﻰ‬
‫ﻛﻞ ﻣﺎ ﻳﻘﺘﻨﻰ ﻭﻳﻤﻠﻚ ﻣﻦ ﺍﻷﻋﻴﺎﻥ‪ ،‬ﻭﺃﻛﺜﺮ ﻣﺎ ﻳﻄﻠﻖ ﺍﻟﻤﺎﻝ ﻋﻨﺪ ﺍﻟﻌﺮﺏ ﻋﻠﻰ ﺍﻹﺑﻞ ﻷﻧﻬﺎ ﻛﺎﻧﺖ ﺃﻛﺜﺮ ﺃﻣﻮﺍﻟﻬﻢ«‪ [21].‬ﻗﺎﻝ ﺍ‬
‫ﺗﻌﺎﻟﻰ‪﴿ :‬ﺧﺬ ﻣﻦ ﺃﻣﻮﺍﻟﻬﻢ ﺻﺪﻗﺔ‪ [3] ﴾..‬ﻗﺎﻝ ﺍﻟﺸﺎﻓﻌﻲ‪» :‬ﻭﺇﻧﻤﺎ ﺃﻣﺮﻩ ﺃﻥ ﻳﺄﺧﺬ ﻣﻨﻬﻢ ﻣﺎ ﺃﻭﺟﺐ ﻋﻠﻴﻬﻢ«‪.‬‬
‫]‪[22‬‬

‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ ﺑﺄﻥ ﻳﺄﺧﺬ ﻣﻦ ﺃﻣﻮﺍﻟﻬﻢ ﺻﺪﻗﺔ ﻳﻄﻬﺮﻫﻢ‬ ‫ﺗﻌﺎﻟﻰ ﺭﺳﻮﻟﻪ ﺻﻠﻰ ﺍ‬ ‫ﻗﺎﻝ ﺍﺑﻦ ﻛﺜﻴﺮ ﻓﻲ ﺗﻔﺴﻴﺮ ﺍﻵﻳﺔ‪» :‬ﺃﻣﺮ ﺍ‬
‫ﻭﻳﺰﻛﻴﻬﻢ ﺑﻬﺎ‪ ،‬ﻭﻫﺬﺍ ﻋﺎﻡ ﻭﺇﻥ ﺃﻋﺎﺩ ﺑﻌﻀﻬﻢ ﺍﻟﻀﻤﻴﺮ ﻓﻲ "ﺃﻣﻮﺍﻟﻬﻢ" ﺇﻟﻰ ﺍﻟﺬﻳﻦ ﺍﻋﺘﺮﻓﻮﺍ ﺑﺬﻧﻮﺑﻬﻢ ﻭﺧﻠﻄﻮﺍ ﻋﻤﻼ ﺻﺎﻟﺤﺎ ﻭﺁﺧﺮ‬
‫ﺳﻴﺌﺎ؛ ﻭﻟﻬﺬﺍ ﺍﻋﺘﻘﺪ ﺑﻌﺾ ﻣﺎﻧﻌﻲ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﺃﺣﻴﺎﺀ ﺍﻟﻌﺮﺏ ﺃﻥ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ ﺇﻟﻰ ﺍﻹﻣﺎﻡ ﻻ ﻳﻜﻮﻥ‪ ،‬ﻭﺇﻧﻤﺎ ﻛﺎﻥ ﻫﺬﺍ ﺧﺎﺻﺎ ﺑﺮﺳﻮﻝ‬
‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ؛ ﻭﻟﻬﺬﺍ ﺍﺣﺘﺠﻮﺍ ﺑﻘﻮﻟﻪ ﺗﻌﺎﻟﻰ‪﴿ : ‬ﺧﺬ ﻣﻦ ﺃﻣﻮﺍﻟﻬﻢ ﺻﺪﻗﺔ ﺗﻄﻬﺮﻫﻢ ﻭﺗﺰﻛﻴﻬﻢ ﺑﻬﺎ ﻭﺻﻞ ﻋﻠﻴﻬﻢ ﺇﻥ‬ ‫ﺻﻠﻰ ﺍ‬ ‫ﺍ‬
‫ﺻﻼﺗﻚ ﺳﻜﻦ ﻟﻬﻢ﴾ ﻭﻗﺪ ﺭﺩ ﻋﻠﻴﻬﻢ ﻫﺬﺍ ﺍﻟﺘﺄﻭﻳﻞ ﻭﺍﻟﻔﻬﻢ ﺍﻟﻔﺎﺳﺪ‪ :‬ﺍﻟﺼﺪﻳﻖ ﺃﺑﻮ ﺑﻜﺮ ﻭﺳﺎﺋﺮ ﺍﻟﺼﺤﺎﺑﺔ‪ ،‬ﻭﻗﺎﺗﻠﻮﻫﻢ ﺣﺘﻰ ﺃﺩﻭﺍ‬
‫ﻟﻮ ﻣﻨﻌﻮﻧﻲ ﻋﻘﺎﻻ‬ ‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ‪ ،‬ﺣﺘﻰ ﻗﺎﻝ ﺍﻟﺼﺪﻳﻖ‪" :‬ﻭﺍ‬ ‫ﺻﻠﻰ ﺍ‬ ‫ﺍﻟﺰﻛﺎﺓ ﺇﻟﻰ ﺍﻟﺨﻠﻴﻔﺔ‪ ،‬ﻛﻤﺎ ﻛﺎﻧﻮﺍ ﻳﺆﺩﻭﻧﻬﺎ ﺇﻟﻰ ﺭﺳﻮﻝ ﺍ‬
‫]‪[23‬‬
‫ﻋﻠﻴﻪ ﻭﺳﻠﻢ ﻷﻗﺎﺗﻠﻨﻬﻢ ﻋﻠﻰ ﻣﻨﻌﻪ"«‪.‬‬ ‫ﺻﻠﻰ ﺍ‬ ‫‪-‬ﻭﻓﻲ ﺭﻭﺍﻳﺔ‪ :‬ﻋﻨﺎﻗﺎ‪ -‬ﻳﺆﺩﻭﻧﻪ ﺇﻟﻰ ﺭﺳﻮﻝ ﺍ‬

‫ﺍﻷﻣﻮﺍﻝ ﺍﻟﺘﻲ ﺗﺠﺐ ﻓﻴﻬﺎ ﺍﻟﺰﻛﺎﺓ‬

‫ﺯﻛﺎﺓ ﺍﻟﻨﻌﻢ‪.‬‬

‫ﺯﻛﺎﺓ ﺍﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ‪.‬‬

‫ﺯﻛﺎﺓ ﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫ﺯﻛﺎﺓ ﺍﻟﺰﺭﻭﻉ‪.‬‬
‫ﺯﻛﺎﺓ ﺍﻟﺜﻤﺎﺭ‪.‬‬

‫ﺯﻛﺎﺓ ﺍﻟﺮﻛﺎﺯ‪.‬‬

‫ﺯﻛﺎﺓ ﺍﻟﻤﻌﺪﻥ‪.‬‬

‫ﺯﻛﺎﺓ ﺍﻟﺤﻠﻲ‪.‬‬

‫ﺗﺠﺐ ﺍﻟﺰﻛﺎﺓ ﻓﻲ ﺃﻧﻮﺍﻉ ﻣﺨﺼﻮﺻﺔ ﻣﻦ ﺍﻷﻣﻮﺍﻝ ﻭﻫﻲ‪:‬‬

‫ﺯﻛﺎﺓ ﺍﻟﻨﻌﻢ ﺍﻹﺑﻞ ﻭﺍﻟﺒﻘﺮ ﻭﺍﻟﻐﻨﻢ ﻭﺑﻌﺾ ﺍﻟﻌﻠﻤﺎﺀ ﺃﻭﺟﺒﻬﺎ ﻓﻲ ﺍﻟﺨﻴﻮﻝ‪.‬‬

‫ﺯﻛﺎﺓ ﺍﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ‪.‬‬

‫ﺯﻛﺎﺓ ﺍﻟﻨﺒﺎﺕ ﺃﻭ ﺍﻟﻤﻌﺸﺮﺍﺕ‪ :‬ﺯﻛﺎﺓ ﺍﻟﺰﺭﻭﻉ‪ ،‬ﻭﺯﻛﺎﺓ ﺍﻟﺜﻤﺎﺭ‪.‬‬

‫ﺍﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ ﻭﺍﻟﻤﻌﺪﻥ ﻭﺍﻟﺮﻛﺎﺯ ﻣﻨﻬﻤﺎ ﻭﻣﺎ ﺭﺍﺝ ﺭﻭﺍﺟﻬﻤﺎ ﻓﻲ ﺍﻟﺘﻌﺎﻣﻞ ﻛﺎﻟﻌﻤﻠﺔ ﺍﻟﻮﺭﻗﻴﺔ ﻭﺍﻟﺤﻠﻲ )ﺍﺧﺘﻠﻒ ﺍﻟﻌﻠﻤﺎﺀ ﻓﻲ‬
‫ﻭﺟﻮﺑﻬﺎ(‪.‬‬

‫ﺃﻣﻮﺍﻝ ﺍﻟﺘﺠﺎﺭﺓ‪ ،‬ﻭﻟﻜﻦ ﻻ ﺗﺠﺐ ﺍﻟﺰﻛﺎﺓ ﻓﻲ ﺃﺩﻭﺍﺕ ﺍﻹﻧﺘﺎﺝ ﻣﺜﻞ ﺍﻟﻤﺒﺎﻧﻰ ﻭﺍﻵﻻﺕ ﻭﺍﻟﺴﻴﺎﺭﺍﺕ ﻭﺍﻟﻤﻌﺪﺍﺕ ﻭﺍﻷﺭﺍﺿﻰ ﺍﻟﺘﻲ‬
‫ﻟﻴﺲ ﺍﻟﻐﺮﺽ ﺑﻴﻌﻬﺎ ﻭﺍﻟﻤﺘﺎﺟﺮﺓ ﻓﻴﻬﺎ‪.‬‬

‫ﻭﺍﻟﻨﺼﺎﺏ ﻫﻮ ﺍﻟﻤﻘﺪﺍﺭ ﺍﻟﻤﻌﻴﻦ ﻣﻦ ﺍﻟﻤﺎﻝ ﺍﻟﺬﻱ ﻻ ﺗﺠﺐ ﺍﻟﺰﻛﺎﺓ ﻓﻲ ﺃﻗﻞ ﻣﻨﻪ ﻭﻳﺨﺘﻠﻒ ﻗﺪﺭ ﺍﻟﻨﺼﺎﺏ ﺣﺴﺐ ﻧﻮﻉ ﺍﻟﻤﺎﻝ‪.‬‬

‫ﻓﻀﻞ ﺍﻟﺰﻛﺎﺓ‬

‫ﺯﻛﺎﺓ ﺍﻟﺰﺭﻭﻉ‬

‫ﺯﻛﺎﺓ ﺍﻟﺜﻤﺎﺭ‬

‫ﺃﺣﻜﺎﻡ ﺍﻟﺰﻛﺎﺓ‬

‫ﺯﻛﺎﺓ ﺍﻟﻤﻌﺪﻥ‬

‫ﺯﻛﺎﺓ ﺍﻟﺮﻛﺎﺯ‬

‫ﺍﻟﻨﻌﻢ‬

‫ﻣﺼﺎﺭﻑ ﺍﻟﺰﻛﺎﺓ‬

‫ﺍﻟﺰﻛﺎﺓ ﻭﺁﻝ ﺑﻴﺖ ﺍﻟﻨﺒﻲ‬

‫ﺍﻟﺰﻛﺎﺓ ﻭﺍﻟﺴﻌﺎﺩﺓ‬

‫ﻣﻘﺎﺭﻧﺔ ﺑﻴﻦ ﺍﻟﺰﻛﺎﺓ ﻭﺍﻟﻀﺮﺍﺋﺐ‬

‫ﺯﻛﺎﺓ ﺍﻟﻔﻄﺮ‬
 ‫ﺍﻟﻤﺼﺎﺩﺭ‬

‫‪ ^. 25‬ﺃ ﺏ ﺍﻟﺤﺎﻭﻱ ﺍﻟﻜﺒﻴﺮ‬

‫‪ ^. 26‬ﺣﺎﺷﻴﺔ ﺍﻟﺪﺳﻮﻗﻲ ﻋﻠﻰ ﺍﻟﺸﺮﺡ ﺍﻟﻜﺒﻴﺮ‬

‫‪ ^. 27‬ﺣﺎﺷﻴﺔ ﺍﻟﺪﺳﻮﻗﻲ‬

‫‪ ^. 28‬ﺃ ﺏ ﺕ ﺍﻟﺤﺎﻭﻱ ﺍﻟﻜﺒﻴﺮ ﻟﻠﻤﺎﻭﺭﺩﻱ‬

‫‪ ^. 29‬ﺃ ﺏ ﻓﺘﺢ ﺍﻟﺒﺎﺭﻱ ﺷﺮﺡ ﺻﺤﻴﺢ ﺍﻟﺒﺨﺎﺭﻱ ﺑﺎﺏ ﺯﻛﺎﺓ ﺍﻟﺮﻛﺎﺯ‬

‫‪ ^. 30‬ﺫﻛﺮﻩ ﺍﻟﺸﻤﻨﻲ‬

‫‪ ^. 31‬ﺫﻛﺮﻩ ﺍﻟﺰﻳﻠﻌﻲ‬

‫‪ ^. 32‬ﺭﺩ ﺍﻟﻤﺤﺘﺎﺭ ﻋﻠﻰ ﺍﻟﺪﺭ ﺍﻟﻤﺨﺘﺎﺭ ﻻﺑﻦ ﻋﺎﺑﺪﻳﻦ ﺑﺎﺏ ﺍﻟﺴﺎﺋﻤﺔ‬

‫‪ ^. 33‬ﺳﻮﺭﺓ ﺍﻟﺘﻮﺑﺔ ﺁﻳﺔ‪.(60) :‬‬

‫‪ ^. 34‬ﻛﺘﺎﺏ ﺍﻟﺮﻭﺿﺔ ﻓﻲ ﻓﺮﻭﻉ ﺍﻟﻔﻘﻪ‪ ،‬ﻟﻠﻨﻮﻭﻱ‪ ،‬ﺑﺎﺏ ﻗﺴﻢ ﺍﻟﺼﺪﻗﺎﺕ‬

‫ﺑﻮﺍﺑﺔ ﺍﻹﺳﻼﻡ‬

‫ﺍﻗﺮﺃ ﺑﻠﻐﺔ ﺃﺧﺮﻯ‬

‫ﺁﺧﺮ ﺗﻌﺪﻳﻞ ﺗﻢ ﻗﺒﻞ ‪ 2‬ﺷﻬﻮﺭ ﺑﻮﺍﺳﻄﺔ ‪Jobas‬‬

‫ﺳﻄﺢ ﺍﻟﻤﻜﺘﺐ‬ ‫ﺟﻮﺍﻝ‬ ‫ﻭﻳﻜﻴﺒﻴﺪﻳﺎ®‬

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