Taking tax is one of the important social affairs. While explaining the related regulations, Imam Ali attempted to establish the culture of taxtaking in society. He explained the rules related to tax-taking for governors and government agents to encourage people to pay their tax, while respect people’ s rights. Accordingly, he designed a new way of taking tax. Indeed, he made people regard giving their taxes as a religious obligation, just as daily prayer and fasting, that must be done by complete consent, not as tribute or ransom. Upon careful consideration of letter 25 of Nahj al-Balagha, it becomes clear that this instruction by Imam, while explaining the culture of tax-taking, is an effort for modifying the way of taking tax done under the first caliph, a modification based on what Islam expects from Muslims. According to this idea, Islam is performing one’ s duty according to awareness and faith, not out of compulsion and fear. Therefore, Imam Ali believed that the agents are not allowed to force those who deny zakat to pay their zakat. In this article, we have tried to use a descriptiveanalytical method to explain the culture of tax-taking under Imam Ali and to contrast it with the method used by previous governments.