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货币（金银及现金）的天课

5072

      货币的定义

货币

统指金银（无论是货币，还是饰品）及作为流通货币的现金。

    货币（金银及现金）天课的教法断定

    金银及现金的天课是法定义务。安拉说： “窖藏金银，而不用于主道者，你应当以痛苦的刑罚向他们报喜。”（忏悔章：34）

    安拉的使者（愿主福安之）说：“凡有金银而不缴纳天课者，复生日，天使用金银给他铸造一个烙具，放进火中烧红后烙他的两肋、前额和脊梁，烙具凉了再去加热。受刑期间，一日长约五万年，直到万人前面公审他，那时他才看到自己的归宿。要么进乐园，要么入火狱。”[《穆斯林圣训实录》辑录。]

    货币（金银及现金）天课的条件

    1.满一年；

    2.拥有权；

    3.达到起征额。

    货币（金银及现金）天课的起征额

    1.黄金的起征额是二十枚金币（约等于今天的85克纯黄金）。

    - 先知时代的1金币=4.25克纯金，黄金的起征点即 为：4.25克纯金X20枚=85克纯金。

    2.银子的起征额为二百枚银币（约等于今天的595克白银）。

    - 先知时代的1银币=2.975克白银，银子的起征点即为：2．975克白银 X 200枚=595克白银。

    3.现金的起征额：现金的起征额当以缴纳天课当日的黄金价格或白银价格为基价计算，如果拥有的现金额达到金银其中之一的起征额，即为现金的起征额。

    - 比如：黄金价格是1克=285元人民币，那么，现金的起征额就是：85克黄金 x 285元=24225元人民币。也就是说拥有24225元以上人民币者，必须缴纳现金的天课。

    金币
    银币
    现行纸币

    货币（金银及现金）的课额

    货币（金、银和现金）应纳天课的数额是四十分之一，即2.5%。

    每二十枚金币应纳半枚金币作为天课，超过二十枚的，以该比率推算。

    每两百枚银币应纳五枚银币作为天课，超过两百枚的，以该比率推算。

    依据是圣训：“如果你有二百枚迪尔汗（银币），且你拥有它们已足够一年，那么，你要交5枚迪尔汗（银币）作为天课；第纳尔（金币）不到二十枚，不纳天课。如果达到了二十枚，并且你拥有它们以足够一年时间，那么，就应当交半枚金币作为天课。超过的，以此计算。”[《艾布•达乌德圣训集》辑录。]

    - 举例

    某人有70000元人民币，他拥有这笔钱已有一年时间了，此人必须缴纳现金的天课吗？该交多少？

    我们以当时的金价（1克=285元）为例，做出如下计算：

    第一步：黄金的天课起征点85克纯金 ×当日金价285元=24225元人民币。即，如果此人拥有24225元已一年，那么，他必须缴纳天课。

    第二步：我们计算他该缴纳的天课额：

    他拥有的现金总额× 现金的天课额2.5% =该缴纳的天课额，即：70000元×2.5%=1750元人民币。

    结果：此人应该出1750元人民币的天课。

    饰品的天课

    饰品有两种：金银饰品和非金银饰品 。

    1.金银饰品

    (1)出于储藏的目的，或出于经商的目的而拥有金银饰品者，必须出纳天课（瓦直卜）。

    (2)以佩戴为目的而准备的金银首饰，谨慎起见，应该出纳天课，因为金银属于可增值的财产，金银制成首饰后，其可增值的属性并未改变。这一法学主张的依据是下面这段圣训：一个女人带着女儿来见安拉的使者（愿主福安之），她女儿手上带着两只金手镯。使者说：“你缴纳了这两只手镯的天课了吗？”她说：“没有。”使者说：“你愿意在后世安拉把它变成火手镯吗？”于是，她摘下了女儿的两只手镯交给了使者，并说：“它俩从此以后属于安拉和他的使者”。[《艾布•达乌德圣训集》辑录。]

    也有学者主张女子用于佩戴的金银首饰不纳天课，因为金银制成首饰后，已不再用于财产的增值，而仅仅作为一种个人用品，与衣服及家具什物一样，属于女性的需求品和装饰品。故不需要纳天课。因为伊斯兰规定纳天课的财产其属性之一是能够增值获益，而首饰不具备增值获益这一属性。

    综上所述：主张用于佩戴的合法的金银首饰出天课的说法，更谨慎，更能开脱安拉面前的责任。因为安拉的使者教导我们：“放弃令你怀疑的而就令你不疑的。”[《布哈里圣训实录》辑录。]

    银饰
    金饰

    2.非金银饰品

    如钻石、宝石、珍珠等，这类饰品，无论多么昂贵都不出天课，除非作为商品货物，届时，按商品货物的天课对待即可。

    珍珠
    宝石
    钻石
  Download : 货币（金银及现金）的天课 - 天课篇 - Book 伊斯兰的功修

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