The taxes and the wealthy

As for the taxes not be imposed except upon the wealthy alone, then that is because the tax is not taken from the individual except from that which is surplus or excess of the satisfaction of his basic or fundamental needs (Al-Haajjaat Al-Asaasiyah) and the luxury or complimentary needs according to the usual or customary standard of living (Bil-Ma’roof). So in respect to the one, from amongst the Muslims, who has a surplus beyond the satisfaction of his basic and complimentary needs, taxes are taken from him. That is whilst the one who does not have any surplus after the satisfaction (of his needs) does not have anything taken from him. That is due to the statement of the Messenger of Allah (saw):

«خيرُ الصدقة ما كان عن ظهر غنى» “The best Sadaqah is that which was (given) on the back of Ghinaa (sufficiency)” recorded by Al-Bukhari and related from Abu Hurairah. The ‘Ghinaa’ is that which the person can do without, which refers to the level of his sufficiency in respect to satisfying his needs. And Muslim related from Jaabir that the Messenger of Allah (saw) said:

«ابدأ بنفسك فتصدّق عليها، فإن فَضَلَ شيءٌ فلأهلك، فإن فَضَلَ عن أهلك شيءٌ فَلِذي قرابتك، فإن فَضَلَ عن ذي قرابتك شيءٌ فهكذا وهكذا - يقول فبين يديك، وعن يمينك، وعن شمالك»

“Begin with your own self and give Sadaqah to it. And then if there is anything left over from it, give it to your own family, and then if there is anything left over from your family, then give it to your relatives, and if there is something left over after giving to your relatives, give it in such and such way - saying ‘to whoever is in front of you, to whoever is to your right and to whoever is to your left”. And so the one whom he must spend upon is delayed from himself. The tax is similar to that because it is like the Nafaqah and like the Sadaqah, as Allah (swt) says:

(وَيَسْأَلُونَكَ مَاذَا يُنْفِقُونَ قُلِ الْعَفْوَ)

“And they ask you about what they should spend. Say: ‘Al-‘Afwa’ [Excess beyond needs]” [Al-Baqarah: 219].
Which means that which in there is no effort in respect to its spending and that is the surplus beyond the need.

Therefore, the tax is taken from the wealth that is surplus to the need which means that it is only taken from the wealthy. Consequently, a tax is not taken from the Fuqaraa’ (poor) whilst the Aghniyaa’ are known within the (state) department that deals with the Zakaah.

As for the taxes not being imposed except in accordance to the amount of the need and sufficiency, then that is because the Shar’iyah texts have permitted the taking of the tax to meet needs of particular types and that is which it has exempted from the prevention (or forbiddance) of taking from the property of the individual without his consent. It is therefore obligatory to stop at the limit that has been mentioned in the texts otherwise is would be a Zhulm (unjust or oppressive act). That is because it not permissible to take the property of a person except by Tayyib An-Nafs (consent) from him, whilst specific cases or circumstances are exempted where the text has permitted the imposition of taxes for them in accordance to the amount or level of need and sufficiency.