伊斯蘭金融特質與發展潛力

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(1)ْཎᥞ८ᘜ௽ᔆፖ࿇୶ᑨԺ* ඩඕᆳ** 中阿文庫. ኴ૞. 28. ْཎᥞᆖᛎୃ෻ਢْཎᥞඒऱ଩෻ሐᐚΔ‫ޓ‬ਢԫጟषᄎ ࠫ৫৸უΖْཎᥞᆖᛎऱഗ‫଺ء‬ঞොਔࢭᎁߏ‫ࠫڶ‬ፖຆ༄஁ ၏Εᣤᆃ೏‫ܓ‬၊ፖଷচΕ֗ತ༄ᚨທ壂࣍षᄎ࿛Ζ ْཎᥞ८ᘜᄐ೭ਢ‫ؘ‬ฤ‫ٽ‬π‫ױ‬ᥞᆖρඒᆠࡉπᗪߔᚈᐚ ᆣಝႃρඒᖄऱᎬ۩ࡉ८ᘜ᧯ࠫΖْཎᥞඒᆠᆃַ‫ܓ‬ஒ‫گ‬ ‫ב‬Εᔂ໑Ε‫ދ‬ᖲ֗ൕࠃॺ堚టհᄐ೭Ζ‫ڇ‬ႚอֱ۫Ꭼ۩᧯ߓ խΔ၊ཱིऱଅᙠ֘ਠ‫ڇ‬႘೭Գࢬ‫ב‬ऱ‫ܓ‬ஒՂΔْۖཎᥞ८ᘜ ᧯ߓঞᎁ੡၊ཱིଅᙠࡉ‫ܓ‬墿ᚨ‫ط‬႘೭Գࡉ႘ᦞԳ٥‫ٵ‬։ ᖜΖ1963 ‫ڣ‬รԫ୮࡚۩ْཎᥞඒඒᆠऱْཎᥞᎬ۩‫ڇ‬ୗ֗๻ ‫م‬৵ΔၲඔԱ२‫ْז‬ཎᥞ८ᘜհ࿇୶Δࠀ‫ڇ‬๺‫ْڍ‬ཎᥞഏ୮ ‫׭‬ԱᚌႨΖ२‫ڂޓࠐڣ‬ഏᎾईᏝՂይۖࠌຝ։ْཎᥞഏ୮ᇷ ८ᚏໂᖿᏺΔൕۖআࠌψᣤᆃ‫ܓ‬ஒωऱْཎᥞ८ᘜ࠹ࠩഏᎾ ८ᘜؑ໱հૹီΖ ْཎᥞ८ᘜ‫ڇ‬ኔ೭ሎ‫܂‬Ղឈ࠹ْࠩཎᥞ৳ऄΰShariahα հ๵ᒤΔࠌհ‫ګ‬੡ࠉ༛ْཎᥞᆖᛎୃ෻ऱᗑ௽८ᘜࠫ৫Δ‫܀‬ ‫ڇ‬ഗ‫ء‬ਮዌՂፖႚอ८ᘜս‫ڶ‬๺‫ڍ‬ઌ‫ۿ‬հ๠Δ‫ۖڂ‬լႛ౨የ ߩᗪཎࣥհ‫ދ‬ᇷᏁ‫ޣ‬Δٍ࠹ࠩॺᗪཎࣥ‫ދ‬ᇷृհॹᅭΖْཎ ᥞ८ᘜઌኙঅ‫ښ‬հ‫ދ‬ᇷֱ‫ޓڤ‬ၴ൷ࠌࠡ‫ڻڼڇ‬८ᘜଅᑊխ հ࠹໌࿓৫ለ‫܅‬Δࠌْཎᥞ८ᘜ‫ࠐآڇ‬ऱ࿇୶‫ࠠޓ‬ᤁञԺΖ. * **. ‫ء‬ᓵ֮‫ط‬ኔᔌՕᖂತ೭८ᘜߓ႓໑ࢣඒ඄ਐᖄᐊ‫܂‬ ኔᔌՕᖂತ೭८ᘜፖঅᙠࢬઔߒ‫س‬. 341.

(2) ᣂ᝶ဲΚْཎᥞᆖᛎ৸უΕْཎᥞ८ᘜ. 第三、四屆中東與伊斯蘭研討會論文集. 342.

(3) The Characteristic and Potential of Islamic Finance 中阿文庫. Leong, Min Dee. Abstract. 28. Islamic Economics theory is based on the ethical and moral issues. The basic principles include:. protection of private. property to encourage production, prohibition of usury to prevent exploitation and belief in equal justice among society. Islamic finance is guided by Quran and Sunnah, it prohibits interest,. gambling,. speculation. and. haram. activities.. Conventional western banking system transfer financing risk to debtor’s interest rates, while in Islamic finance, the risk should be shared by the debtor and creditor. It is the dawn of Islamic financial industry since the first Shariah compliant Islamic bank established in 1963 at Egypt. As a result of the international crude oil prices surged to a record high level in Middle East country, Islamic finance is drawing the worldwide attention, and experiencing remarkable growth in global financial market. Although Islamic finance is a system consistent with the principles of Shariah (Islamic law), which derives its unique characteristic, Islamic finance still remain the fundamental framework of conventional financial system, and would meet the needs of both Muslim and non-Muslim investors. Moreover, the relatively conservative characteristic of Islamic Finance 343.

(4) indirectly lower the threat from the recent financial crisis, hence Islamic finance become more competitive in the future development. 第三、四屆中東與伊斯蘭研討會論文集. 344. Keywords : Islamic economics, Islamic Finance.

(5) 1. ছߢ ْཎᥞ८ᘜএࠉᖕْཎᥞࡲඒୃ෻ิ៣֗ሎ‫܂‬ऱԫ୚ 中阿文庫. ८ᘜࠫ৫Δ‫ڇ‬٤‫੺׈‬ऱ८ᘜ࿇୶‫ڶ׾‬ᄕ੡ᗑ௽ऱ‫ۯچ‬ፖૹ૞ ࢤΖ༉ᄐ೭૿‫ߢۖٻ‬Δْཎᥞ८ᘜᖑ‫ڶ‬Ꭼ۩ΕᢞࠦΕঅᙠԿ ՕᏆ഑Δፖԫ౳८ᘜො።ऱᐋ૿ᄕ੡ઌ‫ۿ‬Δྥۖࠡ࿇୶ऱᖵ. 28. ‫׾‬থႛપ؄Լ塒‫ڣ‬Δհࢬ‫א‬౨‫ڇ‬ᑇԼ‫ڣ‬ၴᤢ൓‫׈‬Գऱᨫ‫ؾ‬Δ এ‫ڼڂ‬ጟ८ᘜࠫ৫ऱ໌ᄅএ໺ഗ࣍෡᎛ऱᖵ‫׾‬ෘᄭΖ ْཎᥞ८ᘜএ৬‫ْڇم‬ཎᥞᆖᛎ෻ᓵഗ៕հՂऱ८ᘜ ᧯ߓΔْཎᥞᆖᛎ෻ᓵፖԫ౳ؑ໱ᆖᛎ෻ᓵ່Օऱլ‫ٵ‬Δ‫ڇ‬ ࣍ࠠ‫᠆ڶ‬༄ऱࡲඒ৸უΔൎᓳٌ࣐ֆؓΕࣹૹषᄎತ༄։ ಻Εቔᚐ‫س‬ข੒೯࿛ሐᐚᨠ࢚Δࠡ෻უਢ‫ڇ‬ᛜທԫଡ௣၄ृ 壂‫ܓ‬ᖄ‫ٻ‬ऱ೸ᄐᛩቼΔ৬ዌֆؓֆ‫إ‬ऱٌ࣐ؓ‫؀‬Ζፂᢀ‫ڼ‬ԫ ᖲࠫऱᣂ᝶ਢ‫׌‬ᖄْཎᥞᆖᛎ੒೯ऱْཎᥞ৳ऄ ΰShariahαΔឈྥ‫ڼ‬ԫ৳ऄॺ᥆‫إ‬๵հऄ৳ࠫ৫ΔྥፖഏᎾ ऄ৳ࠫ৫࿨‫ٽ‬Δᒔኔ౨ജᣤ௑‫ނ‬ᣂْཎᥞ८ᘜ᧯ߓհሎ‫܂‬Δ ࠀࠌْཎᥞ८ᘜઌኙ࣍ԫ౳ؑ໱ᆖᛎፖ८ᘜΔለ֟࠹ࠩ८ᘜ ౤இࢤΰfinancial fragilityαऱ৖ౡፖኻྲྀΖ ْཎᥞ८ᘜ౨‫ؑڇ‬໱ᆖᛎႚอ८ᘜհ؆Δ‫א‬ઌኙ‫ૻڶ‬ऱ ழၴ৬‫ܑࠡم‬ᖫԫ௑ऱ‫ۯچ‬Δ‫ ڇ׊‬1980 ‫૾אזڣ‬ऱᖵ‫چڻ‬ ೴ࢤࢨ٤෺ࢤ८ᘜ‫ٲ‬ᖲխ।෼ઌኙ᡹೜Δ‫֮ءڼڂ‬ᚵ൶౉ࠡ ‫م‬ഗհᆖᛎ৸უ֗८ᘜࠫ৫Δԫृ‫א‬ᏺၞኙْཎᥞ֮ࣔऱᎁ ᢝΔ‫ࠎ༼ृ׼‬८ᘜขࡴᖂઔઊ৸ऱ़ၴΖ. 2. ْཎᥞᆖᛎ৸უ ‫ֱ۫ڇ‬षᄎΔ18 ‫׈‬ધࠅᅝཎയΰAdam Smith, 1723-1790α 345.

(6) ऱᆖᛎ৸უኙ෼‫ז‬ᆖᛎ෻ᓵऱઔߒ່ࠠᐙ᥼ԺΔ‫ה‬ऱ‫ז‬।‫܂‬ πഏ༄ᓵρΰThe Wealth of Nationsαԫ஼ၲඔԱᆖᛎᖂऱઔ ߒΔࠌᆖᛎᖂ‫ګ‬੡ԫ॰ᗑ‫م‬ऱᖂઝΖࠅᅝཎയ༼‫נ‬ψԫೋ઎ 第三、四屆中東與伊斯蘭研討會論文集. լߠऱ֫ωऱ۞‫ؑط‬໱ᆖᛎ෻ᓵΔ‫്ؑ׌‬໱ਢ‫ࠎط‬࿯ፖᏁ‫ޣ‬ ࠐެࡳᏝ௑Δਙࢌլᚨመ৫ऱեቃؑ໱Δൎᓳؑ໱۞‫ط‬ሎ‫܂‬ ऱᖲ౨Ζኙ࣍ᅝழଶᆖᖵՠᄐ଀ࡎੑ៖ऱ૎ഏۖߢΔࠅᅝཎ യऱ෻ᓵ‫ڶ‬யআၞᆖᛎऱ‫ݶ‬ຒ࿇୶ΔࠀᇞެԱᅝழ‫ڂ‬ᆖᛎۖ ข‫س‬ऱ๺‫ڍ‬षᄎംᠲΔ‫ۖڂ‬໺ࡳԱ‫ࠢײ‬ᖂ੔ऱ෻ᓵഗ៕Ζᤉ ࠅᅝཎയપԫ‫ڣۍ‬৵ΔԾข‫س‬Ա್‫܌‬৸षᄎ‫׌‬ᆠᆖᛎ৸უΔ ഗ‫ء‬Ղਢኙᇷ‫׌ء‬ᆠऱ֘೯Ζψषᄎ‫׌‬ᆠωਢ‫א‬ᘩ‫ޣ‬षᄎ٤ ᧯ऱࢉ壂੡‫ؾ‬ᑑΔຘመषᄎֆ٥ႨԺΔࠐጥ෻ԫ֊ᆖᛎ੒ ೯Δല‫س‬੒ፖࠆ࠹ֆؓ։಻ղ‫ޢ‬ԫଡԳΖ್‫܌‬৸ൕլ‫ٵ‬ऱߡ ৫᤭૪षᄎᆖᛎऱጥ෻ֱऄΔ‫ה‬ऱထ‫܂ټ‬঴ਢπᇷ‫ء‬ᓵρΔ ഗ‫ء‬෻ᓵਢψഄढ‫׾‬ᨠωΕψၸ్೐ञᓵωΕψໍ塒ᏝଖᎅωΔ ‫്׌‬լ‫ٵ‬ၸ్ऱ൲ኆਢԳᣊ‫ؿ‬એข‫س‬ऱ௅‫ڂ଺ء‬Δႄ‫׌‬լᚨ ੡Ա᝚࠷‫ܓ‬ᑮۖլឰᚘ዇໎ՠऱᦞ墿Δ໎ՠࢬᛧՠᇷႊፖࠡ ࢬ‫נב‬հ໎ԺઌฤΖ ۖ‫ֱࣟڇ‬षᄎऱխഏΔ‫א‬ᕢ୮ऱ৸უ‫׌‬ᆠ່ࠠ‫ז‬।ࢤΔ ࠡࢬ༼‫נ‬ऱᆖᛎ৸უ‫ء‬ᔆਢψ៲༄࣍‫ا‬ωࡉψ‫ا‬༄ഏൎω ΰᠿ ᆽΔ2008αΖᕢ୮ऱ‫ז‬।ԳढհԫЁಃ՗ऱᆖᛎ৸უփ୲ঞ ‫ޓ‬ၞԫ‫ڕנ༼ޡ‬۶࿇୶षᄎ‫س‬ขΔឩՕ‫ٺ۩ٺ‬ᄐऱषᄎ៭ ౨Δ༼ଠψ֚‫س‬Գ‫ګ‬Δ‫شܓ‬দ‫س‬ω Ε ψ‫ٽ‬෻։಻Δ塄඿ᆏ‫ޣ‬ω ࿛ᨠ࢚ΰᇯ঒‫د‬Δ2003α Ζ ‫܄ࢮॳڇ‬षᄎΔᗪཎࣥᖂृ‫ڇڰ‬ֆցԶ‫׈‬ધ༉༼‫נ‬ઌᣂ ऱْཎᥞᆖᛎ৸უΔਢ‫ڇ‬π‫ײ‬ᥞᆖρࡉᆣಝհ෻ᓵഗ៕Ղ࿇ ୶ದࠐऱᗑ௽ᆖᛎ৸უࡉጥ෻ֱऄΔֺࠅᅝཎയऱᆖᛎᖂઔ ߒ‫ڰ‬ԫՏ‫ڣ‬ΰॳߺΔ2008αΖْཎᥞᆖᛎ৸უፖֱ۫ᇷ‫׌ء‬. 346.

(7) ᆠ֗षᄎ‫׌‬ᆠᆖᛎ෻ᓵࢬૹီհֱ‫ٻ‬լ‫ٵ‬Δْཎᥞᆖᛎ৸უ ࠃኔՂբ၌။ᆖᛎऱᤜᠲΔࢨਢᎅ‫ה‬ਢԫጟْཎᥞᏝଖᨠΔ ࠠ‫ؑॺڶ‬໱۩੡ऱ௽ࢤΔࠡு֨৸უࠀॺ‫א‬আၞᆖᛎऱ࿇୶ 中阿文庫. ੡‫׌‬ၗΔۖਢ૞ኙ࿳۩հංശ֗ኙ༞۩հᆃַΖْཎᥞᆖᛎ ৸უፖᇷ‫׌ء‬ᆠઌֺฃ੡অ‫ښ‬Δ‫܀‬Ծለषᄎ‫׌‬ᆠࠐ൓ၲ࣋Δ ࠡሐᐚᏝଖᨠ࢚ঞ৾ፖֱࣟᕢ୮ᆖᛎ৸უઌࡅᚨΖ‫׼‬ԫֱ. 28. ૿Δْཎᥞᆖᛎএ৬‫ْڇم‬ཎᥞᆖࠢऱഗ៕ՂΔ‫ڂ‬ழ‫ז‬હན ஁ฆᣬ௘Δሎ‫ڇش‬෼‫֏ז‬հᆖᛎषᄎࢨ‫ڶ‬լ‫ݔ‬Δ‫ۖڂ‬෼‫ז‬ऱ ْཎᥞᆖᛎᖂृ‫ڍ‬ႜ‫ٻ‬ፂ਍ࠡு֨৸უΔۖլചထ࣍าᆏຝ ։Ζ 2.1 ْཎᥞᆖᛎ৸უข‫س‬ऱᖵ‫׾‬ᛩቼ ْཎᥞඒএ‫ط‬٣वᗪߔᚈᐚࠉ༛ॳࢮऱඔ‫໌ࢬق‬Δ࣍7 ‫׈‬ધฐ۩࣍ॳࢮ‫܄‬षᄎΖۖࠡ࿇ᄭ‫چ‬ຽ‫ף‬ΰMeccaα‫چ‬๠ত ‫ק‬ऱ೸ሐՂΔਢᅝழॳࢮ‫୾ת܄‬ԫଡૹ૞ऱ೸໱Δ๺‫ڍ‬᎛ֱ ऱຝᆵઃࠐ‫ٌڼ‬ངຄढΔࠡૹ૞‫چ‬෻‫ۯ‬ᆜআ‫ګ‬Աᅝ‫چ‬ऱ၉࣐ ੒೯ΔਝਢᅝழऱࡲඒΕ֮֏խ֨ΔԾਢ೸၉խ֨Ζπ‫ײ‬ᥞ ᆖρಖ૪Աᅝழຽ‫ף‬ऱ೸၉ൣउΔ‫ڇ‬ᘋၼऱ၉࣐੒೯խΔຽ ‫ף‬ΰMeccaα ΕᆺཎߺԽΰYathribα1ΕჃْ֛ΰTa’ifα࿛‫چ‬ऱ ತ༄ֲ墿᠆༄Δߏ‫ݶࠫڶ‬ຒ࿇୶Δຆ༄։֏ࣔ᧩‫ף‬ᏣΔ଺٣ ऱּගຝᆵࠫ৫ດዬ‫ر‬ᇞΔ؉ជࠫषᄎၲࡨ‫ګݮ‬Ζ‫୾ת‬Ղऱ ༄Գլ‫۾᥹܀‬Աጸ੊Ε౻‫ࡉچ‬੪ఌΔۖ‫ء଺شܓ׊‬᥆ּ࣍ග ຝᆵ٥‫ڶ‬ऱತข‫܂‬੡ᆖ೸ᇷ८ΔᗨፋԱՕၦತ༄ΖۖᐖՕ‫ا‬ ฒኚᔡᒌଷΔຆ༄‫ؿ‬એֲ᝟ᖿ֏Ζ‫܂‬੡ॳࢮ‫ࡲ୾ת܄‬ඒΕᆖ ᛎΕ֮֏խ֨ऱຽ‫ף‬ΰMeccaαঞ‫ګ‬੡ຍጟषᄎഗ‫ؿء‬એऱ ˄. ʳ ៱ጠᆺཎߺԽΰˬ˴̇˻̅˼˵αΔ෼ጠຽ‫߷چ‬ΰˠ˸˷˼́˴αΖʳ. 347.

(8) ፋྡྷរΔԳଚ૰֊Ꮑ‫ޣ‬ԫጟᄅࠫ৫ऱ‫נ‬෼Δ‫א‬ᓳᖞ‫ה‬ଚհၴ ऱᆖᛎ‫ܓ‬墿ᣂএΔᜍ՛ຆ༄஁၏Δᒷࡉषᄎ‫ؿ‬એΖ‫ڇ‬षᄎᖿ ௺೯ᛯፖᓤᠧऱᖵ‫׾‬ழཚΔْཎᥞඒ‫ګݮࠡڇ‬հॣ༉‫ؘ‬ႊ৬ 第三、四屆中東與伊斯蘭研討會論文集. ‫م‬ԫ୚٤᧯ᗪཎࣥຟ౨ᙅ‫ښ‬ऱ۩೯ᄷঞΔ‫ګݮ‬ቸ࿨ࢬ‫ڶ‬ᗪཎ ࣥऱഗ‫ء‬षᄎࠫ৫Δࠡխ‫ٽ‬෻‫چ‬ᓳᖞԳଚհၴऱᆖᛎ‫ܓ‬墿ᣂ এ᧩൓֠ࠡૹ૞Ζΰ‫׆‬ᐖՕΔ2003α 525Д628‫ڣ‬Δਈ‫׭‬அࡉंཎࠟՕ০ഏ੡ञኆ೸ሐΔࠌᅝ ‫چ‬ऱᆖᛎᔡࠩధᡏΔֲ࣏᜗ዊऱॳࢮ‫ؑৄ܄‬Δ‫࣍ط‬೸ሐऱ‫ޏ‬ ᧢Δ‫ګ‬੡ԫׂ౶ມΖመ‫װ‬ऱ೸ሐխ֨ຽ‫ף‬Δመቼ၉࣐৺Ꮳಐ ᆵΔ೸ᄐ၆ග‫گ‬Եᨏ྇Δ๺‫ڍ‬ᔾ೸ၷᘩ‫س‬ऱߦ‫ڂޙ‬Գ‫س‬ሁឰ ࿪Ζ࣍ਢΔ೸ᄐ၆ග‫ނ‬೸ᄐᇷ‫ء‬᠏֏੡೏‫ܓ‬၊ᇷ‫ء‬Δၞ۩ૹ ‫ܓ‬ᒌଷΔՕ‫ޅ‬խΕ՛೸ԳధขΔ෠੡೸ᄐ၆ගऱ႘೭ԳΔष ᄎ‫ؿ‬એࡉၸ్ኙ‫م‬ၞԫ‫ڞޡ‬ᔲ֏Ζ ΰխഏՕ‫ۍ‬ઝα ༉‫ڇ‬ຍᑌऱᖵ‫׾‬ᛩቼխΔْཎᥞඒऱᆖᛎ৸უດዬ‫ݮ‬ ‫ګ‬Δ࿇୶‫נ‬ԫ୚ࠠषᄎֆؓ‫إ‬ᆠऱᆖᛎ෻ᓵΔൎᓳषᄎತ༄ ։಻ऱૹ૞ࢤΔࠀᆃַ‫ܓ࠷گ‬ஒ֗೏‫ܓ‬၊‫א‬ᝩ‫܍‬ట‫إ‬Ꮑ૞ᇷ ८ག‫ܗ‬ऱԳᔡࠩࠥრऱଷচΔ‫ီױ‬੡ॳࢮ‫܄‬षᄎ࿇୶ऱข ढΔਢᅝழॳࢮ‫܄‬षᄎਙए᧢଀ࡉᆖᛎ࿇୶‫ڇ‬რᢝ‫ݮ‬ኪᏆ഑ ऱ֘ਠΔრ‫ْܛ‬ཎᥞᆖᛎ৸უ‫ך‬։֘ਠԱ7‫׈‬ધॣॳࢮ‫ת܄‬ ୾षᄎΕᆖᛎΕ֮֏ߨ‫֮ࣔٻ‬षᄎመྀழཚ‫ڶ‬ᣂْཎᥞඒऱ ૹ૞փ୲Ζ‫܂‬੡ԫ壀ඒऱْཎᥞඒΔ೏৫ᣂࣹषᄎᆖᛎ‫س‬ ੒Δຍ‫ٺ੺׈ڇ‬ՕࡲඒඒᆠխਢଈࡹԫਐऱΖ ΰ‫׆‬ᐖՕΔ2003α 2.2 ْཎᥞᆖᛎ৸უհഗ‫଺ء‬ঞ ْཎᥞᆖᛎ৸უፖႚอᆖᛎ෻ᓵլ‫ٵ‬Δࠡլૻ࣍ٚ۶ᆖ ᛎᛩቼઃ‫ױ‬ᔞ‫ش‬Δਝ޲‫ڶ‬ᓤᠧऱᑓী๻ૠՈլ‫ڇ‬ಳ‫ޣ‬ತ༄ᄕ. 348.

(9) Օ֏Δۖਢ‫ݦ‬ඨຘመْཎᥞඒඒᆠࠐፂ਍ᆖᛎऱ᡹ࡳ֗የߩ Գଚऱഗ‫ء‬Ꮑ‫ޣ‬Ζ‫ڇ‬ᖵ‫׾‬ՂΔْཎᥞᆖᛎᖂΔឈྥլ‫ګ‬੡໢ ᗑऱᖂઝΔ‫ڇ܀‬ᖵ‫ז‬ऱᖂृխΔຟ‫ךڶ‬ٝऱᓵ૪Δ‫ڂ‬੡षᄎ 中阿文庫. ᆖᛎ๯ီ੡ॾٛᖂΕषᄎᖂΕऄࠫᖂࡉሐᐚ۩੡ऱԫଡլ‫ױ‬ ։໊ऱຝٝΖֱ۫ऱᖂ๬৸ፂਢറᄐ։ઝऱֱ‫ڤ‬Δ‫ٺ‬ጟᖂം ։॰ܑᣊၞ۩ઔߒΔۖᗪཎࣥऱᖂृΔ฾ክ࣍‫ॾא‬ٛ壄壀੡. 28. ৸უอ১Δዝᢂࢬ‫ڶ‬ᖂઝΔࢬ‫א‬Δᆖᛎᖂ‫ڇ‬ᗪཎࣥᖂृ઎ࠐ ਢፖॾٛլ‫ױ‬։ᠦऱᖂംΔ‫ܛ‬षᄎጥ෻ֱऄլ‫ױ‬ๅᠦॾٛ଺ ঞΰॳߺΔ2008α Ζឈྥْཎᥞᆖᛎࠀྤԫ୚ࠫ‫֏ڤ‬ऱᆖᛎ ଺෻Δ‫܀‬൶ಘऱૹរ‫׌‬૞໮៥‫ڇ‬ᇷᄭऱ‫ڶ‬ய։಻Δഗ‫଺ء‬ঞ ‫׌‬૞։੡‫א‬ՀԿរΚ ΰԫαյ‫܂ٽܗ‬հ଺ঞ ْཎᥞᖂृᎁ੡‫ڇ‬ԫ౳ᆖᛎ෻ᓵࢬ༼‫נ‬ᣂ࣍ᆖᛎ࿇ ୶Εᇷᄭ։಻Εய‫֗ش‬ᛧ‫ܓ‬ᄕՕ֏࿛ᤜᠲऱહ৵ΔኔঞՂএ ࠠ‫ڶ‬ψषᄎ‫إ‬ᆠωऱრᆠΔْۖཎᥞᆖᛎୃ෻ঞএᙅ༛π‫ײ‬ ᥞᆖρࠐᆵኔ‫ڼ‬ԫ଺ঞΔࠡு֨Ꮭଖ‫࣍ڇ‬յ‫܂ٽܗ‬ऱ壄壀Δ ࠠ᧯।෼‫ڇ‬ԳࡉԳհၴऱᣂএᚨ‫ݬכڕ‬౳ऱൣᓩΖ ௅ᖕᄅ‫ࠢײ‬ᖂ੔ऱᆖᛎ෻ᓵΔԫ౳ٞᄐऱತ༄։಻։੡ Կຝ։Κԫຝ։‫س࣍ش‬ขհ‫ދ‬Եᇷ‫ء‬Δԫຝ։੡ՠᇷΔ‫׼‬ԫ ຝ։੡ലໍ塒ऱತ༄‫ܓא‬ᑮΕ‫ܓ‬ஒΕ఺८࿛ֱ‫طڤ‬ٞᄐ୮ᛧ ൓Ζᅝٞᄐ੡Աᆏઊ‫ءګ‬Δፂ਍ࠡ‫ױ‬ᛧ൓հ‫ܓ‬墿ழΔ‫ྥؘ‬ᄎ ྇֟ՠᇷऱ֭‫נ‬Δ୉ՠ‫ױ‬౨‫ྤڼڂ‬ऄᛧ൓‫ٽ‬෻ऱՠᇷ੷ࢨᔡ ᇞႄΰChoudhury, 1983α Ζْཎᥞᆖᛎ৸უ‫്׌‬ႄ‫׌‬ᚨᅝᅃ᥽ ୉ՠۖլᚨଷኆ୉ՠհತ༄Ζኙ࣍ట‫إ‬ൕࠃ‫س‬ขऱ໎ՠۖ ߢΔլᚨ‫׽‬ਢ๯ᅝ‫سګ‬ขՠࠠΔࠡ‫ڇ‬ᖞଡᆖᛎ࿇୶ऱመ࿓խ ٍ‫ފ‬ዝૹ૞ऱߡ‫ۥ‬Δᚨᇠ࿯ղ‫ٽ‬෻ऱ‫ڃ‬໴ࠐ्ࡳࠡࢬ‫נ܂‬ऱ ಥ᣸Δ‫ڼڕ‬୉ՠթᄎ‫֨࢘ޓ‬ऱ੡ႄ‫׌‬ᔄԺՠ‫܂‬Ζ 349.

(10) ۖٞᄐፖ௣၄ृ֗षᄎհၴٍᚨ।෼‫׼‬؆ԫᐋ‫ݬכ‬౳ ऱᣂএΔٞᄐႊ‫ٽ‬෻ऱࡳᏝΔլᚨਚრࢮࣉᏝ௑Δٍլᚨኙ ௣၄ृ‫ܓ࠷گ‬ஒΖ‫ڇ‬ٞᄐᛧ‫ܓ‬հழΔᚨլழ᧯ਆषᄎհஇႨ 第三、四屆中東與伊斯蘭研討會論文集. ቸ᧯Δ࿯ղᔞ֊հᣂᡖΖ ྥۖΔ‫ڇ‬ኔ෼յ‫܂ٽܗ‬壄壀հ‫ٵ‬ழΔսᏁؓᘝଡԳፖष ᄎհၴऱ‫ܓ‬墿։಻ᣂএΖْཎᥞඒࣹૹଡԳፖቸ᧯հၴߜ‫ړ‬ ऱյ೯ᣂএΔ‫ؘ܀‬ႊ‫ڇ‬ଡԳऱ౨Ժᒤ໮փ‫װ‬ᚥ‫ܗ‬ቸ᧯ၴஇႨ ऱගᆢΖْཎᥞᖂृᗪߔᚈᐚΗْ৊֣჋ΰMuhammad Iqbalα ᎁ੡ଡԳᏝଖ‫ڇڶ׽‬ᆢ᧯հխթ౨൓ࠩኔ෼Δԫ‫؟‬ᆢ᧯‫ܓ‬墿 ᔡࠩॿ୭ΔঞଡԳ‫ܓ‬墿༉լ༚‫ڇژ‬Ζ‫ڇ‬ᆢայ‫ܓ‬ऱᏝଖᨠ խΔଡԳᚨጐኙᆢ᧯ᣂᡖऱຂٚΔ‫ڂ‬੡‫ڇڶ׽‬ᆢ᧯ᇙթ౨‫ބ‬ ࠩ‫ڜ‬٤ऱঅᥨΖ‫ڼڂ‬Δْཎᥞඒԫ٦༼ଠ଩෻ሐᐚ‫ڇ‬೸၉Ε ٌངΕଗ၊࿛ֱ૿ऱૹ૞ࢤΖ ΰԲαቔᚐ‫س‬ขΕႧ໎ી༄଺ঞ ‫ײ‬ழଢॳࢮ‫܄‬षᄎ‫ڂ‬੡ຆ༄஁၏ᣬ௘ΕᒡԳ堷࠹ུᚘΕ ‫چ‬Հᙒ๗ᖩ۩࿛լֆؓ෼ွΔۖᖄીᅝழषᄎ೯ᛯլ‫ڜ‬Δ‫ڂ‬ ْۖཎᥞඒ๵ࡳᗪཎࣥլ൓ൕࠃ໑৭ࠃᄐΕ೏‫ܓ‬၊֗‫ܓ࠷گ‬ ஒ‫گ‬Եհઌᣂ८ᘜขᄐΔ‫׌‬૞ਢ‫ڂ‬੡ْཎᥞቔᚐ‫س‬ขΔᆃַ լ໎ۖᛧऱ‫ܓ‬墿Δ‫ܓ‬ஒ‫گ‬ԵᄎࠌԳଚ৹༦࣍‫س‬ขΔ‫׊‬ᄎທ‫ګ‬ ։಻լֆؓऱംᠲΙۖᔂ໑ലᎈᖄԳଚข‫س‬຅ഢऱრ࢚Δ‫ױ‬ ౨ທ‫ګ‬๺‫ڍ‬षᄎംᠲऱข‫س‬Ι೏‫ܓ‬၊‫ޓ‬ਢࠥრऱଷচ۩੡Δ լฤ‫ْٽ‬ཎᥞඒյ‫܂ٽܗ‬ऱ壄壀Δᗪཎࣥᚨঅ਍ᇨኔΕႧ ᚪΕ១ᖦऱ‫܂‬ଅΖ ْཎᥞඒਝ֘ኙᄕጤ‫ܓ‬ա‫׌‬ᆠΔՈ֘ኙొጰऱ‫׌הܓ‬ᆠ ࢨႃ᧯‫׌‬ᆠΔ‫ڇ‬ፂᥨತขߏ‫ࠫڶ‬ऱ‫ٵ‬ழΔՈ‫ؘ‬ႊࢭᎁຆ༄஁ ၏ऱ‫ྥؘ‬෼ွΖْཎᥞᆖᛎ৸უፖषᄎ‫׌‬ᆠᆖᛎ৸უឈྥຟ ‫്׌‬ತ༄ֆؓ։಻ऱ଺ঞΔ‫່ृࠟ܀‬Օլ‫ٵ‬հ๠‫ْ࣍ڇ‬ཎᥞ. 350.

(11) ඒࢭᎁತ༄ߏ‫ࠫڶ‬ΔࠀլૻࠫଡԳ‫ٽא‬෻‫ٽ‬ऄऱֱ‫ีڤ‬ᗨತ ༄ऱ۞‫ط‬Δᎁ੡‫ڇ‬ၲ࣋‫ڤ‬ऱ໎೯ؑ໱ՀΔԳଚ‫אױ‬ຘመ‫ܘ‬Ժ ՠ‫ࠐ܂‬ᏺ‫۞ף‬աऱತ༄Δ٦‫ף‬Ղ٣֚ࢤऱ౨Ժࡉ৵֚ᛩቼ‫ڂ‬ 中阿文庫. ైऱ஁ฆΔଡԳऱࢬ൓ีᗨലլ‫ٵ‬Δ៶‫ڼ‬ቔᚐԳଚᗨᄕ‫ދ‬Ե ‫س‬ขΔ૾‫܅‬षᄎ৹༦ऱ༞฾Ζ ΰԿαֆؓ։಻଺ঞ. 28. ْཎᥞඒֆؓ։಻଺ঞਢ৬‫ڇم‬षᄎತ༄ૹ։಻ऱய ࣠Δᝩ‫܍‬ತ༄መ৫ႃխ࣍֟ᑇ༄‫ڶ‬ऱԳۖข‫س‬ຆ༄ၸ్ऱᓢ ડΖኙ࣍‫ڶ‬౨Ժ᝚࠷೏ᠰᛧ‫ܓ‬ऱ༄Գႊ‫ڶ‬ኙषᄎ೚‫נ‬ಥ᣸ऱ ຂٚΔ‫ऺ׊‬਍ထյ‫܂ٽܗ‬հ壄壀Δຘመ‫ٺ‬ጟषᄎ壂‫ܓ‬ऱֱ ‫ڤ‬Δ‫ڕ‬ᓰ༄Գ࿔Δ‫ط‬༄‫ڶ‬ऱԳ‫װ‬ᚥ‫ܗ‬ຆ‫ڶࡉا‬Ꮑ૞ᚥ‫ܗ‬ऱ ԳΖ‫ڼ‬ጟֱ‫૿إࠡڶࠠڤ‬ऱய࣠Δᣊ‫ۿ‬༄ԳኙᒡԳऱᣂᡖፖ ᚥ‫ܗ‬Δࠌ༄Գ‫אױ‬൓ࠩ壄壀Ղऱ༭ஙΔᒡԳՈ‫ٵ‬ழ‫אױ‬ტ࠹ ࠩषᄎऱᄵᄊΔ‫ڇ‬ਬጟ࿓৫Ղലআၞᗪཎࣥհၴऱ‫ݬכ‬ൣტ ֗ᒷࡉլ‫ٵ‬षᄎၸᐋհ‫ؿ‬એΖ π‫ײ‬ᥞᆖρኙᗪཎࣥᢆٌऱ࿔ᓿ‫᧯ࠠڶ‬ऱ๵ࡳΔ‫ܛ‬ኙ༄ ‫ڶ‬ऱԳൕ‫ٽ‬ऄࢬ൓խ‫ڬ‬ೈ۞աࢬᏁΔ٦ലໍ塒ࢬ൓ᓰԫࡳֺ ෷ऱ࿔Δຍᑌ۞աऱತ༄թጩᑥ෣ΰ‫ٽܛ‬ऄαΖ‫܀‬ԫଡ᜔ऱ ଺ঞਢ။༄‫ڶ‬ऱԳٌ౏ऱ࿔༉။‫ڍ‬Ζۖᇠࡲඒ࿔ᓿ‫گ‬ԵೈԱ එᛎψຆᒡृΕߧຆृΕጥ෻᎐೭ृΕ֨๯ቸ࿨ृΕྤԺᦱ ߪृΕլ౨ᝫ႘ृΕ੡‫׌‬ሐՠ‫ृ܂‬Εຜխᒡܺृωհ؆Δᝫ ‫ࠄ߷ڶ‬ኙْཎᥞඒྫᘵլެऱԳΔ٣ᨃ‫ה‬ଚტᤚࠩᗪཎࣥՕ ୮அऱᄵᄊΔ٦ᣠᎅ‫ה‬ଚ‫ף‬ԵْཎᥞඒΰᏥ֚ࣔΔ2008αΖ ‫א‬Հ੡ْཎᥞඒࢬ٨հ࿔ᓿΚ 1. Zakahΰ᤟੡֚ᓰΔრ‫ܛ‬ತข࿔Δಾኙ༄‫ڶ‬ऱԳ‫ڣޢ‬ ࢬ᝚࠷հઆ塒֗ತ༄ᓰ࿔α 2. Sadaqahΰ۞ᣋࢤऱநཱིα 351.

(12) 3. Ghanimahΰᖏ‫ܓ‬঴α 4. FaiΰೖַᖏञհࢬᏁತขα 5. Kharajΰ‫ڂ‬ᖏञࢬᛧՒ‫چ‬ᚨᢆհ࿔ᓿα 第三、四屆中東與伊斯蘭研討會論文集. 6. Ushrΰል‫܂‬ढ᠆‫گ‬հ࿔ᓿα ࠡխΔZakah ੡ْཎᥞඒ๵ࡳᗪཎࣥ‫ؘ‬ႊኔ෼ऱψն‫פ‬ω 2. հԫΔᗪཎࣥ‫ڣޢ‬Ꮑᢆٌԫࡳऱ࿔ᠰ࿯ઌᣂऱْཎᥞࡲඒࡡ. ୉ᄎΔ‫ؾڼڂ‬ছս੡ْཎᥞഏ୮ࢬආ‫ش‬Δ‫ۼ࢏׊‬ሎ‫ْ۟ش‬ཎ ᥞ८ᘜհٌ࣐3Ιࠡ‫ה‬࿔ᓿ‫ڕ‬ΚGhanimahΕFaiΕKharaj ঞՕ ‫ڍ‬ፖᖏञઌᣂΔྥۖΔ෼‫ז‬ऱ૨ࠃ၄‫ࠐش‬ᄭ‫׌‬૞੡ਙࢌ֭ ‫נ‬ΔբྤᏁ٦ຘመْཎᥞհ࿔நࠐᐛ‫گ‬Δࢬ‫א‬Ղ૪‫ڶ‬ᣂᖏञ հ࿔ᓿለ੡֟ߠΖ 2.3 ْཎᥞᆖᛎ৸უհ௽រ ْཎᥞᆖᛎ৸უො።ᒤ໮ᐖऑΔೈԱᆖᛎᤜᠲ؆Δٍො ਔषᄎΕ‫س‬੒Ε୮அ࿛Δ‫׊‬ಾኙհኙቝࠀլ๻ૻΔഏ୮ΕՂ ؑٞᄐΕߏԳᖲዌΕ༄ԳΕᒡԳ࿛ઃᔞ‫ش‬Δࠌْཎᥞᆖᛎ଺ ঞ൓‫ٺڇא‬ଡᏆ഑խ຃ኧΖࠡࠠ‫אڶ‬Հ௽រ4Κ ΰԫαࡲඒ壄壀ऱ࢏‫ۼ‬ሎ‫ش‬ ْཎᥞඒ੡ԫ壀ඒΔᎁ੡ట‫໌ࢮॳ׌‬ທԱԫ֊۞ྥᇷᄭ ፖತ༄Δ༼ࠎԳᣊ۪ΕଇΕ۰Ε۩‫૿ֱٺ‬ᘸ‫ژسא‬ऱᇷᄭΖ ‫ڇۖڂ‬ᆄढᄭ࣍ట‫׌‬ऱᨠ࢚Δْཎᥞᆖᛎ৸უ‫׈്׌‬ၴᆄढ հࢬ‫ᦞڶ‬ႛ᥆࣍ట‫ڶࢬ׌‬ΔԳᣊ૤ᖜထ‫ז‬ཙట‫׌‬ᆖᛜ֭಻ತ ขऱࠌࡎΖْཎᥞᖂृᎁ੡‫ڼڇ‬ԫᣂএխΔࢬ‫ڶ‬ತ༄ᚨ‫ط‬ᗪ. 352. ˅ ψն‫פ‬ωΚᢞॾΕ៖ਈΕ֚ᓰΕស‫ࡉݹ‬ཛ᠀Ζ˭˴˾˴˻ ᄎ‫ٺڂ‬ጟ‫ైڂ‬ऱ᧢೯ۖ‫ࢬڶ‬ᓳᖞΔ‫܀‬ԫ౳ ઃࡳᆠ੡ࢬ൓ऱ ˅ˁˈʸΖʳ ˆ ʳ ࠏ‫ْڇڕ‬ཎᥞঅᙠৈપխΔঅ֪Ꮑലঅᙠᛧ‫ܓ‬հຝ։८ᠰಥ᣸࣍ ˭˴˾˴˻Δ‫܂‬੡অᙠٌՐᇖ၀ հ‫ش‬Ζʳ ˇ ʳ ೶‫ە‬Ꮵ֚ࣔΔψْཎᥞᆖࠢᆖᛎ৸უᄗᓵωΔ‫ا‬ഏ ˌˊ ‫ִ ˊ ڣ‬Δॳࢮ‫੺׈܄‬ઔߒΔร ˇ ཚΔร ˅ˇˀˆ˃ ଄Ζʳ.

(13) ཎࣥ٥‫ٵ‬։ࠆΔࠀࠉπ‫ײ‬ᥞᆖρ֗ᆣಝࢬ‫ق‬ၞ۩‫ٽ‬෻ऱ։಻ ֗ጥ෻Δ‫ܡ‬ঞല‫ڶ‬ሔట‫׌‬հრᣋΖԳᣊ‫܂‬੡࠹ಜጥ෻ृΔլ ᚨመٝಳ‫ޣ‬ढᐥۖᆜຆܺृ࣍լ᥽Ζ 中阿文庫. ْཎᥞᆖᛎ৸უ᥆ْ࣍ཎᥞඒᖞ᧯ࡲඒ৸უऱԫຝ ։Δፖْཎᥞඒ壀ᖂ৸უઌֺለΔ،‫ڍޓ‬Ε‫ޓ‬ऴ൷‫چ‬ᣂࣹࡉ ௫֗‫׈‬ঋषᄎፖ෼ኔषᄎΖ‫܀‬ፖ‫׈‬ঋऱᆖᛎ৸უֺለΔ،Ծ. 28. ࠠ‫ڶ‬ൎ௺Εᖺদऱࡲඒ壀ᖂ‫ۥ‬൑Δ‫׊‬ડ‫נ‬।෼‫ڇ‬،ࡉْཎᥞ ඒॾٛऱጹയ࿨‫ٽ‬ՂΖْཎᥞᆖᛎ৸უൎᓳΔԳऱࡲඒॾٛ ֺ‫ڶ۾‬८Ꭼತᣪ‫ޓ‬੡ૹ૞Ζ‫ڂ‬੡ತ༄ऱ‫ڍ‬ኒኙ৵‫׈‬ऱ壂ጞլ ದٚ۶‫ش܂‬Δലࡲඒॾٛᆜ࣍Գଚ෼ኔऱढᔆ‫ܓ‬墿ಳ‫ޣ‬հ ՂΙْཎᥞᆖᛎ৸უᎁ੡Δԫ֊षᄎᆖᛎ੒೯ࡉषᄎᆖᛎᏆ ഑ऱ෼ွઃ‫ط‬ట‫׌‬ቃ٣‫ڜ‬ඈΔ‫ْܛ‬ཎᥞඒઌॾψছࡳωऱࡲ ඒॾٛΔՈࠌࠡᆖᛎ৸უ᧯෼‫נ‬ᖺদऱࡲඒ壀ᖂ‫ۥ‬൑ΖΰᏥ ֚ࣔΔ2008α ΰԲαശ೸ૹ೸ऱ௽‫ۥ‬ ْཎᥞඒএ‫܄ࢮॳڇ‬೸ᄐ၉࣐ᑷ࿮ऱહནՀࢬ໌Δࠀ‫ڇ‬ ԫଡٌ࣐᙮᜗ऱ೸ᄐৄؑຽ‫ף‬ၲࡨᘋದΔۖ໌ࡨृᗪߔᚈᐚ ٍਢᅝ‫چ‬ԫ‫פګۯ‬ऱ೸ԳΔࠡ‫ڇ‬ᅝழ‫א‬ֆؓ‫إ‬ᆠऱᆖ೸଺ঞ ෡ᛧᅝ‫اࡺچ‬ऱ्ࡳΔ‫׊‬ႚอऱْཎᥞഏ୮Ո‫אڍ‬೸ᄐࢨఌ डᄐದ୮Δ‫ْڇۖڂ‬ཎᥞඒᆖࠢխ‫ڶ‬๺‫ڍ‬ᒧ༏এ‫ڇ‬൶ಘ֗ᇞ ެᅝழ೸ᄐࡉᆖᛎֱ૿ऱംᠲΔࠌ࢓৵๺‫ْڍ‬ཎᥞᆖࠢխኙ ೸ᄐᛩቼհ৬‫ڶڍم‬๵ᒤΔ໺ࡳԱْཎᥞඒശ೸ૹ೸ऱᏝଖ ࠷‫ٻ‬Ζ ‫ڇ‬π‫ײ‬ᥞᆖρࡉᆣಝխ‫ڶܛ‬Օၦᣂ࣍೸ᄐሐᐚऱᓵ૪Δ ࠀ‫ނ‬؆‫נ‬ᆖ೸ऱԳጠ੡ψ؆‫נ‬ᕿ೐ृωΔ‫ނ‬ᆖ೸ृፖ೶‫ף‬ᆣ ᖏृઌ༼ࠀᓵΔ࿯ղᆖ೸ृᄕ೏ऱዊᥩΔ‫ڇ‬ຍᑌऱॾٛ෻࢚ ՀΔᗪཎࣥ೸Գࢸ՞௫ֽΕᖵᆖՏᣄᆄᙠ؆‫נ‬ᆖ೸Δ‫א‬ཚᛧ 353.

(14) ൓ట‫׌‬ऱ्ࡳፖᨬᓾΖ‫֮܄ࢮॳڇ‬ᖂ؎ထπԫՏሿԫ࡙ρխΔ Օၦ༴૪Աॳࢮ‫܄‬೸Գԫሁ፽࢚ట‫׌‬հ‫ټ‬Δլ੹ᜱ߬؄๠ᆖ ᛜΕ༈‫ބ‬ತ༄ऱਚࠃΔ᧯෼ࡲඒॾٛኙᗪཎࣥհᐙ᥼Ժΰᄘ 第三、四屆中東與伊斯蘭研討會論文集. 㤻߭ΕᄘဎΔ2001αΖ ኙ࣍೸ᄐ੒೯ऱ଩෻ሐᐚΔ π‫ײ‬ᥞᆖρࣔᒔ๵ࡳΚ ψట‫׌‬ ଱๺၇ᔄΔۖᆃַૹ‫ܓ‬ωΔຍਝਢኙ೸ᄐ੒೯ऱ्ࡳΔԾਢ ኙ೸ᄐ੒೯ऱ๵ᒤΖψట‫׌‬଱๺၇ᔄωਢᎅట‫׌‬ᓿղԳᣊൕ ࠃ೸ᄐ੒೯ऱᦞ‫ط۞ࡉܓ‬Δψۖᆃַૹ‫ܓ‬ωঞਢᎅᆃַ‫א‬ᘩ ࠷ᑊ‫ܓ‬੡ᆖ೸ऱ‫ؾ‬ऱΔኔᎾՂਢ૞‫ޣ‬Գଚᆖ೸ᛧ‫ܓ‬ᚨᇠᔞ ৫Ζൕψᆃַૹ‫ܓ‬ωຍԫഗ‫ء‬ᄷঞ‫נ‬࿇Δْཎᥞඒ૞‫ޣ‬Գଚ ‫ڇ‬೸ᄐ੒೯խֆٌ࣐ؓΕॾ‫ښ‬ৈપΙ֘ኙ࿍ְ֟ࠟΕ‫ދ‬ᖲ࠷ ؏Εུ۩᥹ؑΕൎ࠷ᎌኆ࿛լऄ۩੡ΰᏥ֚ࣔΔ2008αΖ ΰԿαْཎᥞඒᆠհऄ৳‫ۯچ‬ ‫ڍڇ‬ᑇഏ୮ऱऄ৳ิ៣խΔᖆऄ੡ഏ୮ऱ௅‫ء‬ՕऄΔ‫ط‬ ‫ا‬ऄΕ٩ऄ֗‫ٺ‬ᄐऄ࿛՗ऄ։ܑ๵ᒤլ‫ٵ‬Ꮖ഑հऄ৳ࠃႈΙ ْۖཎᥞඒٍ‫ڶ‬ઌᣊ‫ۿ‬հऄ৳ਮዌ๻ૠΔπ‫ײ‬ᥞᆖρ‫ܛ‬ઌᅝ ْ࣍ཎᥞඒհ‫ئ‬ऄΔ‫ڇ‬π‫ײ‬ᥞᆖρհ່೏ਐᖄՀΔᆣಝ‫܂‬੡ รԲՕऄᄭࠉᖕΔ๵ᒤᗪཎࣥ࣍ॾٛΕ‫س‬੒ΕषᄎΕ࿔ᓿΕ ᆖᛎ࿛ֱ૿ऱ۩੡Ζْཎᥞඒऄឈྥࠀॺԫ୚‫֮ګ‬ऱऄࠢΔ Ոྤԫ୚ࠠ᧯ऱᓾፆࠫ৫Δ‫܀‬ኙ࣍ಇᇨऱᗪཎࣥۖߢᙅ༛ْ ཎᥞऱඒᆠ۩ࠃএԫጟ۞ᤚࢤፖࠌࡎტΔএԫጟ壄壀Ղऱࠉ ॵΔ‫ڇ‬९ՆઌႚՀբྥ‫ګ‬੡ᗪཎࣥհ฾ክΔ‫ګ۞ۖڂ‬ԫ୚ࠠ ‫ڶ‬ऄ৳પ‫ޔ‬Ժၦऱ᧯ࠫΖኙ࣍ॺᗪཎࣥۖߢΔ‫ڶ‬ᣂْཎᥞඒ ऄࠀྤ࿪ኙऱऄ৳யԺΔ‫܀‬ૉᏁፖᗪཎࣥൕࠃٌ࣐ঞ‫ྥؘ‬Ꮑ ᙅ༛ْཎᥞհઌᣂ๵ࡳΔࠏ‫ڕ‬ΔഏᎾՕীऱႚอ८ᘜၞԵْ ཎᥞ८ᘜᏆ഑Δٍႊᙅ‫ْښ‬ཎᥞլ‫ܓگ‬ஒΕլൕࠃ‫ދ‬ᖲ֗ᔂ ໑ऱࠃᄐΕࢬ‫ڶ‬ऱ‫ދ‬ᇷ۩੡ઃႊฤ‫ٽ‬堚టऱ๵ࡳΖ. 354.

(15) 3. ْཎᥞ८ᘜࠫ৫ ْཎᥞ८ᘜࠫ৫ࠃኔՂএሎ‫ش‬ਝ‫ڶ‬ऱႚอ८ᘜࠫ৫Δല 中阿文庫. լฤ‫ْٽ‬ཎᥞ৳ऄऱຝ։ଵೈΔ٦ሎ‫ْش‬ཎᥞ८ᘜ௽‫ڶ‬ऱٌ ֱ࣐‫ז࠷ڤ‬Δ‫ࢤࠡۖڂ‬ᔆፖփොࡉႚอ८ᘜઌ२ΔՈለ࣐࣍ ௣၄ृᑵ൜Ζ‫ْڇ‬ཎᥞᆖᛎ৸უऱ‫׌‬ᖄՀ࿇୶‫ْנ‬ཎᥞ८. 28. ᘜΔਢᗪཎࣥಇᇨॾٛऱ᧯෼Δٍਢْཎᥞᆖᛎ৸უ‫ڇ‬ᗪཎ ֲࣥൄ‫س‬੒ऱᆵኔΖ 3.1 ْཎᥞ८ᘜհऄᄭ ࢬ‫ْڶ‬ཎᥞ८ᘜٌ࣐ઃႊᙅ༛ψْཎᥞ৳ऄω ΰShariahα հ๵ࡳΔْۖཎᥞ৳ऄਢԫຝ‫ڶ‬ᣂᗪཎࣥࡲඒΕषᄎΕ୮அ ࡉଡԳ‫س‬੒࿛ֱ૿ऱ۩੡ऄ๵Δ࣍ 7-9 ‫׈‬ધ‫ګݮ‬Ζ‫ڇ‬խ‫׈‬ધ ਙඒ‫ٽ‬ԫऱْཎᥞഏ୮խΔ،ದထഏऄࡉਐᖄषᄎ‫س‬੒ऱ‫܂‬ ‫ࠀش‬ऎ‫۟ش‬վΖۖኙ࣍෼‫ْז‬ཎᥞ८ᘜۖߢΔࢬ‫ڶ‬ऱᛜᄐ۩ ੡֗‫ދ‬ᇷ๵ᒤٍ‫ْא‬ཎᥞ৳ऄ੡່೏ਐᖄ଺ঞΔࠡ࿨‫ٽ‬Ա π‫ײ‬ᥞᆖρΕᆣಝΕֆᆠΕᣊֺ֗෻ࢤ‫ܒ‬ឰ࿛նຝْཎᥞᆖ ࠢհխ֨৸უ‫܂‬੡ऄᄭࠉᖕΔല։૪‫ڕ‬ՀΚ ΰԫαπ‫ײ‬ᥞᆖρ ΰQuranαΚ Ծ᤟π‫ױ‬ᥞᆖρΔْཎᥞඒ௅‫ء‬ᆖࠢΖ‫ײ‬ᥞΔॳࢮ‫֮܄‬ Kuran ࢨ Quran ऱଃ᤟Δრ੡ψ፽ᦰω Ζ٥ԿԼ࠴Δԫ‫ۍ‬ԫԼ ؄ີΔքՏԲ‫ۍ‬塒ᆏΖ‫׌‬૞փ୲੡Κᗪߔᚈᐚ֗ࠡႚඒ੒೯Ε ْཎᥞඒऱഗ‫ॾء‬ٛࡉഗ‫פء‬ᓰΕْཎᥞඒऱࡲඒࠫ৫Εष ᄎ‫ࡉ്׌‬଩෻๵ᒤΙੌ۩࣍ॳࢮ‫୾ת܄‬ऱྫ֜ඒΕഗᅮඒ‫א‬ ֗‫܄ࢮॳײ‬Գऱᖵ‫׾‬ਚࠃΕႚᎅࡉᘦ፿࿛Ζ‫ط‬ᗪߔᚈᐚ‫ڇ‬ႚ ඒመ࿓խ‫ࢮॳא‬ψඔ‫ق‬ωऱ‫ټ‬ᆠຬᥛቇ࿇Ζᗪߔᚈᐚຓ‫׈‬৵Δ 355.

(16) ‫ۦ‬Խ·‫܌܄‬ዿ‫ח‬Գჼႃ‫ٺ‬๠ሿཋಖᙕΔ‫אף‬ᖞ෻অ‫ژ‬Ζ‫ڇ‬รԿ ٚশߺ࿇჋ཎ೷ΰUthman Ibn Affan, 574-656αٚ៭ழཚΔ੡ อԫᆖ֮Δၞԫ‫ޡ‬ղ‫א‬ૡ‫إ‬Δᒳᙀ‫ګ‬ᑑᄷ‫ء‬Δ‫׾‬ጠψ჋ཎ೷ 第三、四屆中東與伊斯蘭研討會論文集. ࡳ‫ء‬ωΔੌႚ۟վΖ‫ڇ‬ᗪཎࣥऱࡲඒፖ‫׈‬ঋ‫س‬੒խࠠ‫ڶ‬ᄕૹ ૞‫ۯچ‬Δْཎᥞ‫ٺ੺׈‬ጟඒ੔ΕᖂᎅΕषᄎ৸ᑪࡉषᄎሎ೯ ཏሙ‫ڼא‬੡່೏ࠉᖕΖ‫੺׈‬෼‫ٺڶ‬ጟ֮‫ڗ‬ऱ᤟‫ ء‬40 塒ጟΔ ዧ᤟‫ء‬Ոբ‫ ڶ‬7 ጟΖΰխഏ‫ۍ‬ઝՕ᢯ࠢα ΰԲαᆣಝΰHadithαΚ ْཎᥞඒ٣वᗪߔᚈᐚ᤭ᤩ‫ײ‬ᥞᆖ֮ࡉኔᔌْཎᥞඒ ෻ऱߢ۩ᙕΔࠡխ‫ץ‬ਔ‫ࢬה‬ᚈᎁऱ॰‫ݬ‬՗ऱૹ૞ߢ۩Ζᗪߔ ᚈᐚຓ‫׈‬৵ૉե‫ڣ‬Δ੡Ա໌ࠫඒऄऱᏁ૞Δ‫ڶ‬Գലࠡ॰‫ݬ‬՗ ऱߢ۩Δ੷۟٦ႚ‫ݬ‬՗ऱߢ۩Ո٨੡ᆣಝΖխഏᗪཎࣥᖂृ ᤟੡ᆣಝࢨᆣᘱΖ،ਢᗪߔᚈᐚ‫ڇ‬৙‫ࢮॳ܉‬ऱψඔ‫ق‬ω؆Δ ᙟழᙟ‫چ‬༉ْཎᥞඒऱඒᆠΕඒࠫΕ৳ࠏࡉ‫ڶ‬ᣂ෼ኔषᄎऱ ‫ٺ‬ጟംᠲࢬ࿇।ऱრߠࡉ‫്׌‬ΔՈ‫ץ‬ਔ‫ה‬ऱ଩෻ࡉሐᐚଅ ᒤΔ֘ਠԱ‫ה‬ኙᅝழॳࢮ‫୾ת܄‬ऱ‫ڍ‬壀ശਈΕਙए෗႖ΕՀ ᐋԳ‫ا‬࿀ᔡᚘ૰࿛෼ွऱլየΔ‫֗א‬ᒬທԫଡԳԳઃ‫ݬכ‬ऱ ؓ࿛Εอԫऱᗪཎࣥषᄎऱൎ௺ᣋඨΖᙀᙕࡳ‫ء‬ऱᆣಝႃΔ ๯ᎁ੡ਢႛ‫࣍ڻ‬π‫ײ‬ᥞᆖρऱᦞ৖ᆖࠢΔਢْཎᥞඒೈπ‫ײ‬ ᥞᆖρ؆‫م‬ऄΕചऄऱรԲ‫ࠉۯ‬ᖕࡉᄭੈΖՏ‫ࠐڣۍ‬Δኙᗪ ཎࣥऱ৸უΕტൣΕߢ۩֗ࠡ‫س‬੒ֱ‫ڶڤ‬ৰՕऱᐙ᥼Ζᆣಝ ऱփ୲‫ץ‬ਔْཎᥞඒऱഗ‫ॾء‬යΕඒ৳Ε‫ٺ‬ጟࡲඒ‫פ‬ଥࡉ଩ ෻ሐᐚΔ‫ץ‬ਔᗪߔᚈᐚ๠෻Ε࠰ᓳْཎᥞඒࡉᗪཎࣥषᄎࢬ ૿ᜯऱ壆‫ڕ‬ਙएΕᆖᛎΕ૨ࠃΕ؆ٌ‫֗א‬٩ऄΕ‫ࠃا‬࿛ԫߓ ٨ഏ୮ࡉषᄎംᠲࡉ‫ޣ‬वएᖂΕֲൄ‫س‬੒าᆏ࿛Ζᗪཎࣥᖂ ृਊᅃᆣಝࢬ௫֗ऱംᠲΔലࠡូ౏੡ࡲඒᆠ೭Εषᄎᆠ ೭Εሐᐚଥ塄‫֗א‬ඒߛፖ‫ޣ‬ᖂ࿛ຝᣊΖ ΰխഏՕ‫ۍ‬ઝ٤஼α. 356.

(17) ΰԿαֆᤜΰIjmaαΚ Ծ᤟ψ♋ᤜωΔ଺ਐْཎᥞषᄎ٤᧯ԫી‫ٵ‬რऱრߠΖ ‫ڰ‬ཚऱֆᤜԫ౳ਢਐশߺ࿇๠෻ூٙΕᇞެૹՕംᠲழΔຏ 中阿文庫. መႃ᧯࠰೸ࢬ‫נ܂‬ऱެᤜΔ৵ࠐ࿇୶੡ലඒऄᖂ୮௅ᖕπ‫ײ‬ ᥞᆖρ Εᆣಝհ壄壀໌ࠫ৳ࠏழऱԫીრߠΖ ΰխഏՕ‫ۍ‬ઝ٤ ஼α. 28. ΰ؄αᣊֺΰQiyasαΚ ᙟထْཎᥞඒऱᐖऑႚᐾࡉॳࢮ‫܄‬০ഏᡲ഑ऱ߰ຒឩ ՕΔ π‫ײ‬ᥞᆖρ Εᆣಝ֮ࣔ๵ࡳऱ৳ࠏΔբլ౨‫ݙ‬٤ᇞެᗪཎ ࣥषᄎਙएΕᆖᛎΕࡲඒ࿛ֱ૿‫נ‬෼ऱᄅംᠲΔ࣍ਢΔඒऄ ‫׌‬਍ृΰ‫ץ‬ਔඒऄᖂृࡉ‫׹‬ऄृαኙࢬሖࠩऱᄅംᠲΔଈ٣ ௅ᖕπ‫ײ‬ᥞᆖρΕᆣಝխऱ଺ঞၞ۩๠෻Δ‫ބڇ‬լࠩ‫ٽ‬ᔞऱ ᆖΕಝࠉᖕழΔঁ‫ࢬނ‬ሖࠩऱംᠲࡉᆖΕಝխፖࠡઌᣊ‫ۿ‬ऱ ය֮ࢨூࠏ‫ֺאף‬ለΔၞ۩᧤ᙀංᓵΔ፹ࡳᄅऱऄ৳Ζΰխ ഏՕ‫ۍ‬ઝ٤஼α ΰնα෻ࢤ‫ܒ‬ឰΰIjtihadα5Κ Ijtihad ຏൄਐψԺቹ৬‫۞م‬աኙࠃٙΕऄ৳Εඒᆠհᨠ រΰZannαࢨ‫ܒ‬ឰΰHukumα ω Ιრ‫شܓܛ‬ං෻ΕᣊֺΰQiyasα հ壄壀଺ঞ‫װ‬ᇭᤩπ‫ײ‬ᥞᆖρፖᆣಝΖᆵኔ Ijtihad 壄壀଺ঞ ृጠհ੡ MujtahidΙࠡઌኙृਢ MuqallidΖࢬᘯ Muqallid ृ ԯਐආ౏‫ה‬ԳհრߠΕ෻ᓵۖլ‫ף‬৸‫ܒە‬ឰृΔٍ‫ܛ‬լᜰᢞ ։࣫༉٤ྥઌॾΖ‫ْڇ‬ཎᥞऄ৳ߓอ‫ࡳࢍآ‬ছΔIjtihad ऑਐ ኙْཎᥞඒᆠऱංឰᇭᤩΖ‫ڇ܀‬෼‫ْז‬ཎᥞխঞਐ෻ࢤ‫چ‬٦ ᇭᤩඒᆠፖऄ๵Ζْཎᥞ৬‫ॣم‬ཚΔଡԳኙඒᆠΕऄ๵ऱං ឰᇭᤩࠀլጠ੡ IjtihadΔۖጠհ੡ Ra'yΰଡԳհᨠរα Ζ৵ࠐ ‫࣍ط‬໢ᖇଡԳհᨠ࢚‫װ‬ංᓵঞመ࣍ᠾཋΔ‫ڼڂ‬୙ॺᏚऄᖂ੔ ˈ. ʳ ‫ڶ‬ᣂ෻ࢤ‫ܒ‬ឰΰ˜˽̇˼˻˴˷αհઌᣂᓵ૪ᓮ೶ᔹΚࣥ९ᐈΔ ψْཎᥞ෼‫ء଀ޏז‬ᔆॣ൶ω Δ‫ࡲ੺׈‬ඒ ᖂ‫ע໌ע‬ᇆΖʳ. 357.

(18) ΰal-Madhhab al-Shafiiαհ໌‫ृم‬ᗪߔᚈᐚΘْ‫ء‬Θࠉᐚ෻ ཎΰImam Muhammad ibn Idris al-Shafiiα‫ࠫڇ‬ૡْཎᥞऄ๵ መ࿓խΔ৬ᤜආለ෻ࢤፖߓอࢤऱංឰࠀലొଡԳᨠរऱ 第三、四屆中東與伊斯蘭研討會論文集. Ra'y ཅೈΙۖ෻ࢤፖߓอࢤऱංឰঞ‫ؘ‬ႊ‫א‬π‫ײ‬ᥞᆖρ֗ᆣ ಝհ壄壀੡଺ঞΖΰխഏՕ‫ۍ‬ઝ٤஼α 3.2 ْཎᥞ८ᘜᆃַٌ࣐հࠃႈ ْཎᥞ৳ऄࢬւ๺ऱ८ᘜٌ࣐ࡉԫ౳ऱ८ᘜᖲዌ‫᧩ڶ‬ ထऱլ‫ٵ‬Δ‫׌‬૞এ‫ڂ‬Հ٨༓ႈ๵ࡳΔۖࠌْཎᥞ८ᘜ‫ޓ‬੡௽ ௘Κ ΰԫαᆃַ‫ܓ‬ஒΰRibaα‫گ‬Ե ‫ײڇ‬ழଢॳࢮ‫܄‬षᄎऱْཎᥞຝᆵ‫ڇ‬ᇞ᧯መ࿓խΔᄅᘋ ೸ᄐ၆ගՕᆥ࿇࣋೏‫ܓ‬၊‫࠷ۋ‬ᑊ‫ܓ‬Δᖄીຆ༄ࠟᄕ৺Ꮳ։ ֏Δ๺‫౑౑اط۞ڍ‬ధข෠੡؉ជΖಾኙຍጟኤጤΔᗪߔᚈ ᐚΰProphet Muhammadα‫ْم໌ڇ‬ཎᥞඒऱመ࿓խΔ‫گܮ‬Ա ྫ֜ඒΰJudaismαࡉഗᅮඒխᣂ࣍֘ኙ࣋႘࠷‫ܓ‬ऱ৸უΔ‫א‬ ॳࢮऱ‫ټ‬ᆠ‫ڇ‬π‫ײ‬ᥞᆖρխࣔᒔ৙ؒᆃַ࣋႘࠷‫ܓ‬Δᥧຂ‫گ‬ ࠷ૹ‫ृܓ‬Δ‫ْܛڼ‬ཎᥞඒᆃַ‫ܓבگ‬ஒհᄭ‫ط‬Ζ৵ࠐΔऄᖂ ୮‫ނ‬ຍԫ๵ࡳղ‫א‬ឩՕᇞᤩΔᖄી๺‫ڍ‬ढ঴ऱٌ࣐‫ڕ‬ᑇၦլ ࿛ࢨԫֱ࢏ཚٌ‫ב‬Δຟီ੡‫ܓڇژ‬ஒΖ ΰխഏՕ‫ۍ‬ઝ٤஼α ‫࣍ط‬෼‫ז‬८ᘜऱழ़હནլ‫ٵ‬Δኙ࣍ Riba ऱࡳᆠ֗ࠡࢬ ො።ऱᒤ໮এْཎᥞᖂ੺ᄕࠠञᤜհ๠Δ‫܀‬ԫ౳ۖߢΔᐖᆠ ऱ Riba ೈԱ‫ܓ‬ஒ‫گ‬Ե؆ΔՈ‫ץ‬ਔ೏‫ܓ‬၊‫گ‬ԵΕࠌ‫ش‬լᅝ֫੄ ΰ‫့ུڕ‬Εᔂ໑Ε‫ދ‬ᖲ࠷؏࿛αࢬᛧऱ‫گ‬Ե࿛Ζ‫ ۖڂ‬Riba լႛൎᓳ‫گ‬墿հ‫ٽ‬ऄࢤΔٍႊࠠ‫ڶ‬࿛ଖऱ௽ࢤΔࠏ‫ڕ‬ຄኞՂ ऱᏝଖࠀॺࠡటኔऱᏝଖΔ‫ঁۖڂ‬լ౨‫ڂ‬ຄኞۖ૜‫ܓس‬ஒΖ. 358.

(19) ᗪཎࣥ‫ڇ‬ٚ۶‫ܓ‬෷ֽᄷࢨٚ۶‫ؾ‬ऱຟլւ๺‫ܓבگ‬ஒΔ‫܀‬ွ ᐛထଡԳ‫ܘ‬Ժࡉၞ࠷壄壀ࢬᛧ൓ऱ‫ܓ‬ᑮᚨᇠՕԺ༼ଠΔ‫ڂ‬੡ ࠡࠠ‫سڶ‬ขऱ௽ᔆΔࠀॺլ໎ۖᛧΔ‫ܓאױ‬ᑮ೚੡ࠡ‫س‬ขऱ 中阿文庫. ໴ሟΖ ْཎᥞᆖᛎൎᓳತขᦞঅᥨ֗ৈપપ‫ޔ‬ԺၦΔࠀ‫ْط‬ཎ ᥞ৳ऄΰShariahαፂᥨ௣၄ृ‫܍‬ᔡ࠹ଷচࢨլֆؓኙৱΔۖ. 28. ‫ܓ‬ஒΰRibaαऱᆃַ‫إ‬੡ኔ෼‫ڼ‬ԫ‫ؾ‬ऱ6Ζ੡Աࠌْཎᥞ८ᘜ ᖲዌ൓‫ڶޓא‬யऱሎ‫܂‬Δ‫ؾ‬ছբ‫ط‬ഏᎾْཎᥞิ៣ല Riba հࡳᆠᑑᄷ֏Δࠡᇞᤩ੡ΚRiba এਐᇷ८հଗԵֱ֭‫ב‬ᇷ८ ଗ‫ֱנ‬հᠰ؆໴ሟΔࠡ۟֟Ꮑฤ‫ٽ‬؄ႈ௽ࢤΚ ΰ1α੡‫إ‬ଖΔ ‫׊‬੡ࠃ٣પࡳհࡐࡳ८ᠰΰ2α֭ࠡ‫ב‬հཚၴࡉ८ᠰፖ၊ཱི ઌյຑ࿨ΰ3αᏁঅᢞ֭ࠡ‫ב‬ΔۖլᓵࠡଗཱིԳհ‫گ‬Եࢨଗ ཱིհ‫ؾ‬ऱΰ4α੡࠹ᎁ‫ױ‬հ႘೭Δࠀ‫ױ‬ൎࠫ࠷൓Ζ ௅ᖕᏥ֚ࣔΰ2000αኙ Riba ԫဲऱᖞ෻༼‫נ‬Κૉ༉ֱ۫ ᆖᛎᖂऱᨠរࠐ઎Δ‫ܓ‬ஒਢࠨᖿԫ֊८ᘜ੒೯ऱ௅‫ء‬೯ԺΔ ޲‫ܓڶ‬ஒΔᎬ۩༉ྤऄፋႃࠩᇷ८Δٞᄐ༉൓լࠩ‫ދ‬ᇷऱ၊ ཱིΔᇷ८ྤऄੌຏΔᘜᇷ੒೯ঁᄎ௣؈Δᖞଡᆖᛎ੒೯ঁᄎ ᧻ጏΖ‫܀‬ᗪཎࣥᖂृঞլ‫ٵ‬რຍጟᨠរΔ‫ה‬ଚൕπ‫ײ‬ᥞᆖρΕ πᆣಝᆖρऱ଺ঞ‫נ‬࿇Δਐ‫נ‬Ա Riba ऱ‫ٲ‬୭ࢤΖᖂृଚ‫ڇ‬։ ࣫ Riba ऱ‫ٲ‬୭ࢤழ‫ڶ‬լ‫ٵ‬ऱೡૹΔ‫܀‬ຟႜ‫࣍ٻ‬ᎁࡳ‫ܓ‬ஒਢԫ ጟլ໎ۖᛧऱ‫گ‬ԵΔ‫׽‬ᄎቔᚐԳଚ࣋ඵᇨኔऱ໎೯Εᔾ‫ܓ‬ஒ ‫گ‬Եመထബ‫سس‬੒ΔൕۖࠌԳፍ֏ᏽᆵΔࠌषᄎ࿨ዌᔡࠩధ ᡏΖֱ۫ऱԫࠄᆖᛎᖂ୮‫ܓނ‬ஒီ੡ԫጟኙ࢏৵௣၄ऱ໴ ሟΔ‫ނܛ‬८ᙒࡉழၴຟᅝ‫܂‬೸঴Δ‫ܓ‬ஒ༉ਢ‫ה‬ଚऱᏝ௑Ζಇ ᇨऱᗪཎࣥঞᎁ੡Δತ༄ऱᏺ९‫׽‬౨ຘመ໎೯ࠐኔ෼Δᙒ‫ء‬ ˉ ʳ ࠃኔՂΔᆃַ‫ܓ‬ஒ‫בگ‬լ໢੡ْཎᥞඒࢬኔ۩Δᘋຟඒΰ˛˼́˷̈˼̆̀α Ε۵ඒΰ˕̈˷˷˻˼̆̀α Εྫ֜ ඒΰ˝̈˷˴˼̆̀α֗ഗᅮඒΰ˖˻̅˼̆̇˼˴́˼̇̌αٍኙ‫ܓ‬ஒ‫ڶ‬ᐖᆠ֗௿ᆠհૻࠫΖ ΰ˭˴̀˼̅ʳ˜̄˵˴˿ʳʹ˔˵˵˴̆ʳˠ˼̅˴˾˻̂̅ʿʳ ˅˃˃ˊαʳ. 359.

(20) ߪਢլᄎ‫ڍޓנس‬ऱᙒࠐऱΔԫଡԳ‫إ‬ᅝऱ‫گ‬Ե‫׽‬ᚨᅝ֘ਠ ‫ה‬ኙषᄎऱಥ᣸Δᙒլਢ೸঴Δழၴ‫ߪء‬Ոਢ޲‫ڶ‬ᏝଖऱΔ Riba ലᖄીᒡԳ‫ޓ‬ᒡΕ༄Գ‫ޓ‬༄ΔឩՕԱषᄎຆ༄հၴऱ஁ 第三、四屆中東與伊斯蘭研討會論文集. ၏Δሔْ֘ཎᥞඒ壄壀Ζᝫ‫ڶ‬ऱᨠរᎁ੡ΔRiba ऱࠐ࢓ࠌؑ ໱խऱຄኞੌຏၦྤ௅ᖕऱᏺ‫ף‬Δຍጟլਢຘመข঴‫س‬ขऱ ᏺ‫ۖף‬ᏺଖऱຄኞΔല‫ף‬Ꮳຏຄᘉ࿾ऱᚘԺΖ ΰԲαᆃַࠠ‫ڶ‬ଅᙠࢤΰGhararαऱٌ࣐ ْཎᥞ८ᘜᖂ୮ല Gharar ࡳᆠ੡ࠠ‫ڶ‬ଅᙠࢨլᒔࡳࢤ ऱ೸ᄐ۩੡Δࠡ‫׌‬૞ऱ௽ᐛ੡၇ᔄᠨֱࢬٌ࣐ऱ೸঴௽ᔆ੡ ྤऄᒔव֗ᘝၦΔ‫׊‬೸঴ऱ‫ڇژ‬ਢլᒔࡳऱΔ၇ֱྤऄࠃছ ᛀီ೸঴Δᔄֱ‫ٌ࣐ڇ‬ழ‫ױ‬౨Ո‫آ‬ᖑ‫ڶ‬ᇠ೸঴Δ‫ڶࠠࠡڂ‬լ ᒔࡳऱࢤᔆΔല‫ױ‬౨൅ࠐլֆؓऱ࿨࣠Δࠀլฤْཎᥞඒඒ ᆠΖ່ࠢীऱࠏ՗੡ႚอঅᙠ೸঴֗ཚຄΕᙇᖗᦞ࿛૜‫ࢤس‬ ८ᘜ೸঴ΖྥۖΔଅᙠࢤऱ‫ైڂ‬༓‫ٺ࣍ڇژ׏‬ଡขᄐխΔଅ ᙠࢭᖜ࢓࢓Ո‫ګ‬੡ٞᄐᛧ‫ܓ‬ऱૹ૞ᣂ᝶Δ‫ڼ࣍ᦸڶ‬Δ್ࠐ۫ ࠅ‫ؾ‬ছբၲ࣋ཝᡟ‫س‬ขृ൓‫א‬ຘመཚຄࠐᝩᙠΔ‫܀‬լ൓೶ፖ ୚‫ܓ‬ऱٌ࣐Ζ ΰԿαᆃַൕࠃ‫ދ‬ᖲࢨᔂ໑ΰMaysirαऱ੒೯ ْཎᥞඒࣔᒔᆃַᗪཎࣥൕࠃፖ໑৭ઌᣂऱ੒೯Δ‫ڂ‬੡ ᔂ໑੡ሿࡉሏᚭΰzero-sum gameαΔࠡ࿨࣠‫ڶؘ‬ԫֱᔡ࠹ჾ ؈Δᤢऱԫֱঞլ໎ۖᛧΔലᖄીԳଚլ‫ܘ‬Ժՠ‫܂‬Δ‫ױ׊‬౨ ૜‫ڕהࠡس‬ຆᒡऱषᄎംᠲΔ੷۟੡Աᤢ൓ᔂ‫့ུۖݝ‬ऱሐ ᐚംᠲΔၞۖඓᡏषᄎଅ௛Δ‫ۖڂ‬੡ْཎᥞඒࢬᆃַΖԫ౳ ۖߢΔፖᔂ໑ઌᣂऱ໑েࠃᄐ‫ץ‬ਔᆖᛜᔂ໱ΰcasinoα Ε൑ࠦ ࿛۩ᄐઃ੡հΖഗ࣍‫ڼ‬ႈ๵ࡳΔْཎᥞ८ᘜᖲዌհᄐ೭ٍլ ൓௫֗ፖ໑৭ઌᣂऱࠃᄐΔࠏ‫ڕ‬Δ‫א‬໑৭ࠃᄐ੡ૹ૞ᆖᛎࠐ ᄭհᖾ॰‫ܛ‬լ‫ْڇ‬ཎᥞ८ᘜᖲዌ๻‫م‬ᖕរऱ‫ە‬ᐞᒤ໮փΖ. 360.

(21) ΰ؄αᆃַٌ࣐ॺ堚టΰHaramαऱ೸঴ Halal ‫֮܄ࢮॳڇ‬এਐْཎᥞ৳ऄ๺‫ױ‬ऱଇढΕ៭ᄐΕ۩ ੡Εࠃढ࿛Δխ֮᤟հ੡ψ堚టω Ζઌኙ࣍ Halal ऱრ৸ঁਢ 中阿文庫. HaramΔ‫ْॺܛ‬ཎᥞ৳ऄ๺‫ױ‬ऱࢨᆃַऱΔ‫ܛ‬լฤ‫ٽ‬堚టृΖ ْཎᥞඒᎁ੡ Haram ੡լሐᐚࢨլᑥհढΔലऀ‫ہ‬Գऱߪ ֨Δ‫ۖڂ‬ղ‫א‬ᆃַΖൄߠհ Haram ‫ץ‬ਔᓼۚΰ֗ࠡઌᣂऱ៭. 28. ᄐΕଇढα Εဈ಺Ε૨‫־‬Ε‫ۥ‬ൣٌ࣐Ε໑েࠃᄐΕୡᑗࠃᄐΕ ႚอ८ᘜࠃᄐ࿛Ζ ኙ࣍堚టհᎁࡳΔ‫ؾ‬ছբ‫ط‬ഏᎾْཎᥞ堚టᎁᢞᖲዌࠐ ৬‫م‬ᐉுᑑᄷΖ௅ᖕْཎᥞ৳ऄ๵ࡳΔᔄֱ‫ڶ‬ᆠ೭ᒔᎁࢬഇ ‫נ‬ऱข঴੡ฤ‫ٽ‬堚టհ๵ࡳΔ‫ْڇڼڂ‬ཎᥞ८ᘜᄐΔྤᓵਢ ᇷ८ࠐᄭࢨਢᇷ८ऱࠌ‫ش‬Δઃႊຏመ堚టᎁᢞթฤ‫ْٽ‬ཎᥞ ‫ދ‬ᇷऱᑑᄷΖ 3.3 ْཎᥞ८ᘜ‫׌‬૞հٌ࣐ᑓ‫ڤ‬ ‫ڕ‬ছࢬ૪Δْཎᥞ८ᘜᖲዌਝլ‫ܓ࠷گ‬ஒΔՈլᄎ࿇࣋ ‫ܓ‬ஒ࿯‫ދ‬ᇷृΔ‫ޓ‬լ౨ൕࠃ૜‫ࢤس‬८ᘜ೸঴ऱٌ࣐Δ‫ڇ‬෼‫ז‬ ֏ऱ८ᘜؑ໱࿨ዌՀΔ૞‫ڕ‬۶ፂ਍ْཎᥞ८ᘜᖲዌऱሎ‫܂‬Δ ੷۟ᇠ‫ڕ‬۶ࡉႚอ८ᘜؑ໱࿨‫אٽ‬։ཋࠡᛜሎଅᙠΔঁਢْ ཎᥞ८ᘜ௽௘հࢬ‫ڇ‬ΖࠃኔՂΔْཎᥞ৳ऄΰShariahαឈᆃ ַ‫ܓבگ‬ஒΔ‫܀‬ւ๺ْཎᥞ८ᘜᖲዌຘመ‫ދ‬ᇷऱֱ‫ڤ‬᝚࠷‫ܓ‬ ᑮΔൎᓳψ٥ࠆ‫ܓ‬ᑮΔ٥ᦝଅᙠωऱ壄壀Ζ‫א‬Հലտฯْཎ ᥞ८ᘜ‫׌‬૞հٌ࣐ᑓ‫ڤ‬ਢ‫ڕ‬۶ຘመႚอऱ೸ᄐٌ࣐ᑓ‫ࠐڤ‬ ࠷‫ܓז‬ஒΔൕۖ൶ಘْཎᥞ८ᘜᖲዌ‫ڕ‬۶‫ْڇ‬ཎᥞ८ᘜ৳ऄ ๵ᒤՀ೶ፖؑ໱ऱ‫ދ‬ᇷ੒೯Κ ΰԫαAl-Mudarabahΰઆ‫ܓ‬։ࠆα 361.

(22) Mudarabah ऱሎ‫ڤֱ܂‬ਢ‫ط‬ᇷ८ᖑ‫ࠎ༼ृڶ‬ᇷ८࿯‫׼‬ ؆ԫֱΔ‫׼ط‬؆ԫֱലᇷ८೚‫ދ‬ᇷሎ‫֗ش‬ጥ෻Δࠀ࣍ᛧ‫ܓ‬ழ ᚍᝫᇷ८࿯Ꭼ۩ΖᜰࠏۖߢΔૉড়֪඿‫ٻ‬Ꭼ۩၊ཱིၞ۩‫ދ‬ᇷ 第三、四屆中東與伊斯蘭研討會論文集. ੒೯ΔঞْཎᥞᎬ۩‫ދא‬ᇷृऱߪ։༼ࠎᇷ८࿯ড়֪Δড়֪ ٦‫ނ‬ຍ࿝ᇷ८೚‫ދ‬ᇷሎ‫֗ش‬ጥ෻ΖᎬ۩ऱߡ‫ొۥ‬੡ᇷ८༼ࠎ ृΔࠡࠆ‫ڶ‬ᇠ࿝ᇷ८֗ࢬ‫ދڶ‬ᇷᑑऱհࢬ‫ᦞڶ‬Δ‫܀‬լ൓եቃ ᇠ‫ދ‬ᇷऱച۩ΰ‫܀‬սࠆ‫ڶ‬጑ᅮऱᦞ‫ܓ‬αΔᎬ۩‫׽‬౨‫ٽא‬ኃऱ ֱ‫ࡉڤ‬ড়֪પࡳ։ࠆ‫ދ‬ᇷᛧ‫ܓ‬ऱֺࠏΔ‫܀‬ૉ‫ދ‬ᇷข‫س‬᜽ჾ ழΔᎬ۩Ꮑࢭᖜࠡ‫ދ‬ᇷ८ᠰᒤ໮փऱ‫ૻڶ‬ჾ؈ຂٚΙኙড়֪ ۖߢΔࠡᏁ੡ᇠᇷ८ᙇᖗ‫ދ‬ᇷᑑऱ֗૤ᖜጥ෻ຂٚ ΰMudaribαΔ‫܀‬լࠆ‫ᦞڶࢬڶ‬Δ‫׽‬౨ຘመߜ‫ړ‬ऱጥ෻ֱ‫ࠐڤ‬ ։ࠆࠡխऱᛧ‫ܓ‬Δ‫׊‬ჾ؈ႛૻ࣍ࠡ‫ދڂ‬ᇷۖჾ؈ऱழၴΕ໎ Ժ࿛ᖲᄎ‫ءګ‬Δ‫׌‬૞ਢ‫ڂ‬੡ড়֪ࠀ‫נבآ‬ᇷ८Δ‫ڼڂ‬᜽ჾழ ࠀլႊᠰ؆ஞ‫נ‬ᇷ८ࠐᓽᚍΖྥۖຍႈ଺ঞ‫ؘ‬ႊ৬‫ڇم‬ড়֪ բጐࠡፂ਍‫ދ‬ᇷ‫إ‬ൄᖙ‫܂‬ᆠ೭ऱයٙՂΔ‫ܡ‬ঞΔૉ‫ڂ‬ড়֪ऱ ง؈ࢨೕທۖທ‫ګ‬ჾ؈ृΔࠡսᏁ૤ᖜ٤ຝຂٚΖ ‫ދڇ‬ᇷᑑऱૻࠫՂΔ‫ױ‬։੡ al-mudarabah al-muqayyadah ΰ࠹ૻࠫऱ mudarabahα Δᨃᇷ८༼ࠎृ‫ࠫૻאױ‬ᇷ८ጥ෻ृ ΰMudaribαᙇᖗ‫ދ‬ᇷᑑऱΙۖ al-mudarabah al-mutlaqahΰլ ࠹ૻࠫऱ mudarabahαঞᨃᇷ८ጥ෻ृ‫ط۞אױ‬ᙇ࠷ኙࠡ‫ڶ‬ ‫ܓ‬ऱ‫ދ‬ᇷᑑऱΔ‫ࢬ܀‬ᙇᖗऱᑑऱ‫ؘ‬ႊฤ‫ْٽ‬ཎᥞඒᆠΖ Ղ૪ֱ‫ڤ‬੡ড়֪‫ٻ‬Ꭼ۩ऱᘜᇷΖ‫ڇ‬ኔ೭ऱሎ‫ش‬ՂΔْཎ ᥞᎬ۩ऱ‫ދ‬ᇷ‫ཱི֪ژ‬Ո‫ױ‬ᙇᖗ Mudarabah ऱֱ‫ࠐڤ‬᝚࠷ψ‫ܓ‬ ஒω‫گ‬ԵΔ‫ܛ‬ড়֪‫ڇ‬Ꭼ۩ၲ๻‫ཱིژ‬െ֪Δ੡ᇷ८༼ࠎृΔᎬ ۩ঞ੡ᇷ८ऱጥ෻ृΰMudaribαΔ૤ຂᇷ८ऱ‫ދ‬ᇷࡉሎ‫ش‬Δ ‫֪ژ‬ঞ‫אױ‬։ࠆ‫ދ‬ᇷࢬ൓ऱ‫ܓ‬ᑮΖྥۖΔԫ౳ْཎᥞᎬ۩հ ᘜᇷᄐ೭ለ֟ࠌ‫ ش‬MudarabahΔ‫ڶࠠࠡڂ‬೏ଅᙠऱࢤᔆΔ‫ڂ‬. 362.

(23) ۖՕຝ։ਢሎ‫ڇش‬࿍ཚऱᄐ೭ՂΔ‫܅૾א‬Ꭼ۩ऱჾ؈ଅᙠ֗ অᎽᇷ८ऱ‫گڃ‬Ζ ‫ڼ‬؆Δ‫ ڇ‬Mudarabah ֱ‫ڤ‬խ‫ؘ‬ႊਢ‫א‬෼८೶ፖ‫ދ‬ᇷΔ‫ڂ‬ 中阿文庫. ੡ԫ౳ᇷขऱᏝଖ୲࣐᧢೯ࢨլ࣐۷ૠΔൄᄎข‫ދس‬ᖲऱ۩ ੡ۖլฤْཎᥞඒᆠΖຍጟֱ‫ڤ‬ፖႚอᎬ۩່Օऱլ‫࣍ڇٵ‬ ႚอᎬ۩‫ܓא‬෷੡ഗᄷऱֱ‫ڤ‬Δਢլᓵ‫ދ‬ᇷ‫ྤڶ‬ข‫س‬ᛧ‫ܓ‬Δ. 28. ઃ‫ױ‬᝚࠷‫ܓ‬ஒ‫گ‬墿Ιۖ Mudarabah ऱ‫ދ‬ᇷֱ‫ڤ‬ঞਢᇷ८ࠎᏁ ᠨֱ૞ԫದࢭᖜ‫ދ‬ᇷଅᙠΔૉ‫ދ‬ᇷᆖᛜլ࿳Δঞ‫׼‬؆ԫֱࠆ ‫ڶ‬ऱᛧ‫ܓ‬ઌኙ᧢֟੷۟ྤऄ൓ࠩ‫ܓ‬墿Δ‫܀‬ૉᆖᛜ‫ړߜ࣠ګ‬Δ ঞᠨֱՈ‫ױ‬։ࠆֺࠩቃཚ೏ऱ‫ױ‬ᨠᛧ‫ܓ‬Ζ ΰԲαAl- Musharakah (‫ٽ‬ᇷᆖᛜ) Musharakah ‫֮܄ࢮॳڇ‬հრ৸੡ψ։ࠆω Δሎ‫ڇش‬೸ᄐ ٌ࣐ऱᇞᤩΔএਐࢬ‫ٽڶ‬ኃԳऱ‫ܓ‬墿։ࠆࢨჾ؈։ᦝΖ‫ْڇ‬ ཎᥞᎬ۩ΔMusharakah ऱሎ‫ڤֱ܂‬ፖႚอऱ‫ٽ‬ᇷֱ‫ڤ‬ᣊ‫ۿ‬Δ ‫ط‬Ꭼ۩ࡉ‫ٽ‬ᇷԳ٥‫נٵ‬ᇷ‫ދ‬ᇷΔᠨֱઃ‫ܓᦞڶ‬೶ፖᇠ‫ދ‬ᇷᄐ ೭ऱᆖᛜ֗ጥ෻Δۖᛧ‫ܓ‬ऱ։಻ঞ‫ٽڶࢬط‬ᇷԳ٥‫࠰ٵ‬ᤜΔ ᅝ‫ދ‬ᇷข‫س‬ჾ؈ழٍਊઌ‫ٵ‬ऱֺࠏࠐ։ᦝΖMusharakah ਢْ ཎᥞ८ᘜൄ‫ش‬ऱԫጟֱ‫ڤ‬Δ‫܀‬Օຝ։ሎ‫ڇش‬ཚၴለ࿍֗๵ᑓ ለ՛ऱ‫ދ‬ᇷխΔ‫ױࠡ܅૾א‬౨ข‫س‬ऱჾ؈࿇‫س‬ଅᙠΖ‫ڇ‬෼‫ז‬ ֏ऱ Musharakah ‫ٽ‬ᇷֱ‫ڤ‬խΔْཎᥞᖂृᎁ੡Δᛧ‫אױܓ‬೏ ࣍ࢨ‫ދ࣍܅‬ᇷֺࠏΔ‫܀‬ჾ؈ঞႛૻ࣍ࠡ‫ދ‬ᇷֺࠏΖ‫׌‬૞‫ڶ‬Կ ጟ Musharakah ऱৈપী‫ڤ‬Κ 1. ‫ة‬Ն Musharakah (ैٝ೶ፖ)ΚᎬ۩‫ैא‬ٝ೶ፖऱֱ ‫ڤ‬ऴ൷‫ދ‬ᇷऴࠩ‫ٽ‬પཚၴ࿨‫ޔ‬Ζ 2. Ꭰ྇ Musharakah (९ཚᘜᇷ)ΚᎬ۩੡ैٝ೶ፖΔ‫ࠡ܀‬ ਍‫ैڶ‬ٝ‫ڣޢ‬ᄎᎠ྇ΔᎬ۩༉‫ױ‬ດ‫ڃ࠷ڣ‬ᇷ‫ء‬Δࠀຘ መٞᄐᆖᛜऱ‫࣠ګ‬։ࠆᛧ‫ܓ‬Ζ 363.

(24) 3. ᜯழ Musharakah (ᛜሎᇷ८ᘜᇷ)ΚᎬ۩ऱ‫ދ‬ᇷཚၴ੡ ࿍ཚΔᎬ۩‫࣍ױ‬પࡳཚၴ‫ދگڃ‬Եᇷ‫ܓ֗ء‬ᑮΔ‫ٽ‬પ ٍ‫ࠩ࣍ױ‬ཚழެࡳਢ‫ܡ‬ᥛપΖ 第三、四屆中東與伊斯蘭研討會論文集. । 2.2.1ΚMudarabah ፖ Musharakah հ஁ฆ Musharakah. Mudarabah. ᠔᳝ড়໹Ҏߎ䊛. া᳝䊛䞥ᦤկ㗙ߎ䊛. ᠔᳝ড়໹Ҏⱚৃগ㟛ὁࢭ㍧➳ঞㅵ⧚. ⬅䊛䞥䳔∖㗙䉴䊀㍧➳ঞㅵ⧚ὁࢭˈ䊛䞥ᦤկ㗙⛵⃞䘢ଣ. ᠔᳝ড়໹Ҏᣝߎ䊛↨՟ߚ᪨᧡༅. া᳝䊛䞥ᦤկ㗙䳔ᡓ᪨᧡༅. ᠔᳝ড়໹Ҏᖙ䷜䉴᪨᳝䰤ⱘ۳‫ډ‬䊀ӏǄ ‫⬅ڙ‬䊛䞥ᦤկ㗙䉴᪨᳝䰤ⱘ۳‫ډ‬䊀ӏǄ ড়໹Ҏⱘ䊛ᴀ䲚Ё䘟⫼ˈ᠔᳝ⱘ䊛⫶ձ 䊛䞥䳔∖㗙᠔䋐䊋ⱘଚકቀ䊛䞥ᦤկ ߎ䊛↨՟݅ৠ᪕᳝ˈ಴ℸेՓ᳾䢋ଂ⥆ 㗙᠔᳝ˈ䊛䞥䳔∖㗙া㛑㮝⬅䢋ଂଚક ߽Ҫ‫ץ‬г㛑ফⲞᮐ䊛⫶छؐǄ. ՚ߚѿ⥆߽Ǆ. (ᖞ෻۞Κhttp://www.darululoomkhi.edu.pk). ΰԿαAl- Murabahaΰ‫ܓء‬ᔭഇα Murabaha ਢԫጟཏሙ࠹ᦟ०ऱْཎᥞ८ᘜ೸঴Δ‫ڂ‬੡ኙ Ꭼ۩ۖߢࠡ‫ܓ‬ᑮለ೏Δኙড়֪ۖߢࠡࢬᏁࢭᖜऱଅᙠ‫ૻڶ‬Ζ ຍጟֱ‫׌ڤ‬૞ಾኙ‫ڶ‬᝜၇ຄढࢨᇷขᏁ‫ޣ‬ऱড়֪Δ‫ڕ‬ᐗ೸᝜ ၇ᖲᕴ๻ໂ֗଺றऱᏁ‫ࢨޣ‬ԫ౳୮அ‫֪ش‬᝜၇ࢪৢऱᏁ‫ޣ‬ ࿛Δࠡሎ‫ڤֱ܂‬੡Ꭼ۩٣ലᑑऱᇷข၇ՀΔ٦‫ܓףءګא‬ᑮ ऱᏝ௑᠏ᔄ࿯ড়֪ΔࠀࠉᑑऱᇷขऱᏝଖૡࡳԿଡִ۟ԼԲ ଡִऱᝫཱིཚၴΖᎬ۩ࢬ᝚࠷ऱ‫ܓ‬ᑮ‫ץ‬ਔࠡኙᑑऱᇷขऱፂ ᥨຂٚ֗ࢭᖜऱଅᙠΔᇠ‫ܓ‬ᑮ‫ٽڇ‬પ᡽ૡழႊ੡ᠨֱ‫ٵ‬რΖ Murabaha ਢԫጟᔭഇৈપऱࢤᔆΔᇠᑑऱᇷข‫ڇ‬ড়֪ᝫཱིཚ ၴս੡Ꭼ۩ࢬ‫ڶ‬ΔᎬ۩ႊࢭᖜᇠᑑऱᇷขऱଅᙠΔড়֪‫ڶ׽‬ 364.

(25) ‫ཱིבګݙڇ‬৵թ‫࠷אױ‬൓ᑑऱढऱࢬ‫ᦞڶ‬Ζࠡᚌរ੡Κ޲‫ڶ‬ ‫ܓ‬ஒΕ޲‫ڶ‬ᠰ؆၄‫܁ࢨش‬८Εᝫཱི‫ءګ‬੡ࡐࡳΔ‫׊‬Օຝٝऱ Ꭼ۩ઃᄎ༼ࠎყ‫ڰ‬ᝫཱིऱড়֪ყ‫ءګ܅‬ऱᚌ༡Ζԫ౳ۖߢΔ 中阿文庫. ᇠ‫ܓ‬ᑮਢ௅ᖕ଩ཉሶ࡙ࣈཱི‫ܓ‬෷ΰLondon Inter Bank Offering Rate, LIBORαૡࡳΔ‫ࠡۖڂ‬ଗཱི‫ࠃءګ‬ኔՂࡉԫ౳ႚอᎬ۩ ࢬ༼ࠎऱ‫ܓ‬෷‫ڶ‬೏৫ऱઌᣂΔຍጟ௽ࢤࠌ൓ْཎᥞᎬ۩‫ޓ‬੡. 28. ൷२ؑ໱Ζ Murabaha ፖႚอᎬ۩၊ֱཱི‫ڤ‬լ‫ٵ‬հ๠։૪‫ڕ‬ՀΚ 1. ႚอᎬ۩ઃ၊࣋෼८࿯ড়֪Δড়֪‫ط۞אױ‬ሎ‫ش‬ᇠ ࿝ᇷ८Ι‫ْ܀‬ཎᥞᎬ۩ࠀॺԫ౳ऱ८ᘜᖲዌΔ‫ۖڂ‬ Murabaha ऱড়֪ਢ࠷൓ፖᎬ۩ࠃ٣પࡳऱᑑऱढΔ ‫ࠡ࣍ط‬լࠠཙངࢤΔࢬ‫א‬ড়֪լ౨ലᇠᑑऱढ᠏ང੡ ࠡ‫ڤֱה‬਍‫ڶ‬Δ‫܀‬ኙ࣍Ꭼ۩ۖߢঞ‫אױ‬ᒔࡳᇠ‫ދ‬ᇷऱ ଅᙠΔ൳ࠫ‫ױ‬౨ข‫س‬ऱჾ؈Ζ 2. ႚอऱᎬ۩၊ཱིਢ࣍‫ޢ‬ԫཚᝫཱིխ‫ܓگף‬ஒΔ᝚࠷ ‫ܓ‬ஒ‫گ‬ԵΙۖ Murabaha ঞਢᎬ۩‫ܓףءګא‬ᑮऱᏝ ௑ലᑑऱढ᠏ഇ࿯ড়֪Δᏺ‫ף‬ড়֪‫ޢ‬ԫཚऱᝫཱི‫ګ‬ ‫ء‬Δൕۖ࠷‫ْז‬ཎᥞඒ৳ऄխࢬᆃַऱ‫ܓ‬ஒ‫گ‬ԵΔ᝚ ࠷‫ܓ‬ᑮΖ 3. ႚอᎬ۩ऱ‫ܓ‬෷ᄎᙟ‫ٽ‬પࠩཚཚၴ֗‫ܓ‬෷ं೯ۖ‫ޏ‬ ᧢Δ‫ڼڂ‬ড়֪Ꮑࢭᖜ‫ܓ‬෷᧢೯ऱଅᙠΙMurabaha ‫ڇ‬ ‫ٽ‬પૡࡳழ‫ܛ‬բࡐࡳ‫ޢ‬ԫཚऱ‫ܓ‬ᑮΔࢬ‫א‬ড়֪‫ޢ‬ԫཚ ऱᝫཱི८ᠰլ᧢Δլᄎ࠹ࠩ‫ܓ‬෷ं೯ऱᐙ᥼Ζ ΰ؄αAl- Ijara (఺ᇻᄐ೭) ‫ ڇ‬Ijara խΔ‫఺נ‬Գ੡ψMujirω Δࢭ఺Գ੡ψmustajirω Δ ఺८ঞጠ੡ψujrahωΖᎬ۩ࠉড়֪ऱᏁ‫ޣ‬ലᇷข၇ՀΔྥ৵ ٦ലᇷขࠉપࡳऱཚၴ‫఺נ‬࿯ড়֪Δຍጟֱ‫ڤ‬ൄ‫࣍ش‬९ཚᇷ 365.

(26) ข๻ໂऱ᝜၇Ꮑ‫ޣ‬Δ᥆࣍ᔭഇࢤᔆऱ఺ᇻΔ‫ܓڶ޲ۖڂ‬ஒՈ ޲‫ڶ‬ᖜঅ঴ΖᎬ۩ᖑ‫ڶ‬ᇠᇷขऱࢬ‫ۖᦞڶ‬ড়֪‫׽‬ᖑ‫شࠌڶ‬ ᦞΖࠡሎ‫ڤֱ܂‬ፖႚอऱ఺ᇻઌ‫ٵ‬Δ‫׌‬૞‫אױ‬։੡ᛜᄐ఺ᇻ 第三、四屆中東與伊斯蘭研討會論文集. ΰOperating Leaseαፖᘜᇷ఺ᇻΰFinance Leaseα Κ 1. ᛜᄐ఺ᇻΰOperating LeaseαΚ ‫ط‬Ꭼ۩‫ז‬ড়֪၇ՀࢬᏁऱᇷขࠀࡉড়֪પࡳ఺८ ֗఺ᇻཚၴΔৈપࠩཚழΔᇠᑑऱᇷขऱࢬ‫شࠌ֗ᦞڶ‬ ᦞല‫ូڃ‬Ꭼ۩ࢬ‫ڶ‬Ζຍጟֱ‫່ڤ‬Օऱ‫ړ‬๠‫࣍ڇ‬ᇠ఺ᇻऱ ᇷข੡ড়֪ࢬਐࡳΔૉড়֪ྤऄ‫א‬ႚอऱ఺ᇻֱ‫࠷ڤ‬൓ ᇠᇷขΔՈլ‫נבؘ‬ᡓՕऱᇷ८ࠐ᝜၇Δ‫ۖڂ‬ᔞ‫ٽ‬Ꮭ௑ ࣓၆ऱᇷขΔ‫์ํڕ‬ΕଆᖲΕૹՠᄐ֗ልᄐऱᖲᕴ๻ໂΖ 2. ᘜᇷ఺ᇻΰFinance LeaseαΚ ‫ط‬Ꭼ۩‫ז‬ড়֪၇ՀࢬᏁऱᇷขࠀࡉড়֪પࡳ఺८ ֗఺ᇻཚၴΔড়֪‫ױ‬অఎৈપࠩཚழਢ‫ܡ‬၇‫ڃ‬ᇷขऱᦞ ‫ܓ‬Δᅝড়֪࿯‫່ב‬৵ԫཚ఺८৵Δ‫ױܛ‬௅ᖕᇷขऱ‫ؾټ‬ Ꮭ௑ലᇷข၇‫ڃ‬ΔᎬ۩ലฝ᠏ᇷขऱࢬ‫ᦞڶ‬࿯ড়֪Ζຍ ጟֱ‫ڤ‬ऱ‫ړ‬๠‫࣍ڇ‬ড়֪‫אױ‬։ཚ‫ཱིב‬ऱֱ‫ڤ‬᝜၇ᇷ ขΔࠀঅᢞ࣍‫ٽ‬પࠩཚழ‫אױ‬ᖑ‫ڶ‬ᇷขऱࢬ‫ᦞڶ‬ΔՈ‫ױ‬ ᝩ‫ڂ܍‬ᇷขᏝଖऱᏣ௺ं೯ۖᏺ‫ף‬᝜၇‫ءګ‬Ζᐖऑሎ‫ش‬ ࣍᝜၇լ೯ขΕሽᆰ๻ໂΕᖲᕴ๻ໂ࿛Ζ ΰնαIstisna Istisna ‫׌‬૞‫ف࣍ش‬ईข‫נ‬ᄐΕආ᣼ᄐΕଆᖲࢨᔚํ࿛ Օী፹ທᐗ֗ᛜ৬ᄐ࿛ΖᎬ۩ࠉࡡಜԳࢬપࡳऱֱ‫֗ڤ‬ཚ ၴ࿯‫ב‬ᇷ८࿯፹ທ೸Δࢨਊ፹ທ೸ऱၞ৫։ཚ֭‫ב‬Δ‫א‬ፂ ਍ᇠ৬๻ࢬᏁऱ၄‫ش‬Ζԫ౳ۖߢΔ֭ࠡ‫᜔ב‬ᠰ‫࣍܅‬ԫ‫ࢤڻ‬ ‫ཱིב‬᝜၇෼ຄऱᏝ௑Ζ‫׌‬૞ऱࠏ՗੡Κ್ࠐ۫ࠅ࣍ 1996 ‫ګݙڣ‬ऱ᎘૩ᥳሁሎᙁૠ྽Δ౛ᇷ 180 ᏙભցΔ‫ܛ‬ሎ‫ش‬. 366.

(27) Istisna ऱֱ‫ڤ‬Δપࡳ‫ڇ‬ছ؄‫ۍࡳࡐאڣ‬։ֺ֭‫ב‬ᥳ૩৬๻ ऱ၄‫ش‬Δ৵ 11 ‫ڣ‬ঞ‫᧢א‬೯ऱֺ෷࿯‫ב‬ᇷ८೚੡๻ໂऱ֭ ‫נ‬Ζ 中阿文庫. 3.4 ْཎᥞ८ᘜհၞԵᑓ‫ڤ‬. 28. ឈྥْཎᥞ८ᘜএറ੡ْཎᥞඒॾஈࢬ๻Δྥٍᦟ०ॺ ᗪཎࣥհԫ౳Օฒ೶ፖΖ‫܀‬ኙ࣍༼ࠎْཎᥞ८ᘜࣚ೭ृঞᣤ ௑‫ނ‬ᣂΔ‫א‬ᒔঅࠡᛜሎ‫ݙ‬٤ᙅ༛ْཎᥞඒհ๵ࡳΔࠀঅᎽড় ֪‫ދ‬Եᇷ८հᔞᅝࢤΖْཎᥞ८ᘜࢬᏁհറᄐवᢝፖႚอ८ ᘜ஁၏੷᎛Δኙ࣍ႚอ८ᘜᄐृۖߢਢԫՕၞԵᎽᡶΔࠡᏁ ‫ڇ‬ፂ਍‫ء‬ᄐऱሎ‫ٵ܂‬ழᝫ൓᥽ْ֗ཎᥞ৳ऄऱઌᣂ๵ࡳΔኙ ࠡᛜሎ‫ߢۖءګ‬ലਢԫՕ૤ᖜΔ‫ۖڂ‬ਢ‫ܡ‬૞ᆖᛜْཎᥞ८ᘜ ᄐ೭֗‫ڕ‬۶ၞԵؑ໱ঞႊᐉშေ۷Ζ‫ؾ‬ছْཎᥞ८ᘜؑ໱ऱ ࠎ࿯ृհ๻‫ؾم‬ऱ‫׌‬૞‫ូױ‬ᣊ੡Հ٨ԲႈΚ ΰԫαᏁ‫ޣ‬ᖄ‫ٻ‬ऱؑ໱—ႚอᎬ۩๻‫ْم‬ཎᥞ։۩ ‫ڂܛ‬઎‫ړ‬ᡓՕऱؑ໱Ꮑ‫ףۖޣ‬ԵृΔԫ౳‫ء଺א‬റᛜႚ อ८ᘜᄐ೭հ८ᘜᖲዌ੡‫׌‬Δ‫ڍ׊‬੡ഏᎾՕী८ᘜᖲዌΔ‫ڂ‬ ૹီْཎᥞ८ᘜ‫ࠐآ‬࿇୶ऱᑨԺΔᎁ੡ᙟထْཎᥞ८ᘜऱ᧯ ֲࠫ墿‫ګ‬ᑵല‫࣍ܗڶ‬ឩՕᖲዌփऱᛧ‫ܓ‬Δۖ‫ދא‬ᇷऱֱ‫ڤ‬ၲ ๻ْཎᥞ։۩ࢨ՗۩ΖຍࠄՕীऱႚอഏᎾ८ᘜᖲዌΔีᗨ Ա‫ך‬ᇛऱᇷ‫ء‬ΕᔭഇຏሁΕᜢᥩΕ‫ݾ‬๬࿛Δࠡ‫ڇ‬८ᘜᏆ഑ऱ ᆖᛜᆖ᧭Δࠌࠡࠠ‫ڶ‬٣ၞृհᚌႨ‫ۯچ‬Δല‫࣐୲ޓ‬ᛧ൓‫ދ‬ᇷ ृհॾᘸΔ‫ْ࣍ܗڶ‬ཎᥞ८ᘜᄐ೭հ࿇୶Ζຍࠄ௽ࢤኙ࣍ᖞ ଡْཎᥞ८ᘜؑ໱ऱ࿇୶Ոࠠ‫ڶ‬ᗨᄕऱრᆠΔࠌْཎᥞ८ᘜ ຘመႚอ८ᘜ൓‫߰ޓא‬ຒऱႚᐾ۟լ‫چٵ‬೴Ζ२‫ࠐڣ‬Δْཎ ᥞ८ᘜᖲዌլ‫ڇ܀‬ᇷข๵ᑓ߰ຒឩՕΔᛧ‫ܓ‬౨ԺՈ၌။Աႚ 367.

(28) อ८ᘜᖲዌΔ‫ؑ׊‬໱ऱ൷࠹৫Օ੡༼֒Δࠌᄐृ‫ޓ‬੡्ࡳْ ཎᥞ८ᘜല‫ګ‬੡८ᘜؑ໱ૹ૞ऱԫຝ։Ζ ΰԲαࠎ࿯ᖄ‫ٻ‬ऱؑ໱—റᄐْཎᥞᎬ۩ 第三、四屆中東與伊斯蘭研討會論文集. ‫ط‬ಇᇨऱᗪཎࣥऺ਍ထْཎᥞඒհ壄壀Δ੡ᗪཎࣥড়֪ ༼ࠎᙅ༛ْཎᥞ৳ऄऱ८ᘜࣚ೭Δᨃᗪཎࣥ౨‫ڇ‬լሔહْཎ ᥞඒᆠऱഗ៕Հൕࠃ८ᘜ෻ತ๵ቤΖࠡ‫׌‬૞௽ᐛ੡լൕࠃٚ ۶ႚอᎬ۩ऱᄐ೭Δፖႚอ८ᘜ‫ࢬڶ‬೴ሶΔ‫ګݮ‬ԫ୚ࠎ࿯ᖄ ‫ٻ‬ऱ堚ట८ᘜ᧯ߓΔ‫چ܄ࢮॳڇ‬೴ऱ‫ڍ‬ᑇْཎᥞ८ᘜᖲዌઃ ᥆հΖ. 4. ْཎᥞ८ᘜհ࿇୶෼उ ٤෺ْཎᥞ८ᘜᇷข᜔ଖ‫ ڇ‬1990 ‫זڣ‬խཚႛ‫ڶ‬પ 1500 ᏙભցΔ‫ ڇ܀‬2007 ‫ڣ‬բ‫ګ‬९۟ 5000 ᏙભցΔ‫ڇ‬መ‫ װ‬10 ‫ڣ‬ ઃፂ਍ 10%‫א‬Ղհ‫ګ‬९෷Δਢ‫ؾ‬ছ٤෺८ᘜ।෼່࠹ᨫ‫ؾ‬ऱ ࣔਣขᄐհԫΰS&P, 2008α Ζْཎᥞ८ᘜࣚ೭բ‫ڇ‬٤෺‫چٺ‬ ‫ݝ܉‬Δࠀ‫פګ‬ၞԵॺْཎᥞհႚอ८ᘜؑ໱ΰ‫ڕ‬૎ഏΕભഏΕ ᐚഏΕଉཽ࿛٣ၞഏ୮αΖ‫ٺڇ‬ጟᚌ။ऱයٙՀΔؑ໱Ղઃ ઎‫ْړ‬ཎᥞ८ᘜհ‫ࠐآ‬࿇୶ᑨԺΔ‫ڶۖڂ‬ყࠐყ‫ڍ‬ऱႚอ८ ᘜᖲዌ‫إ‬ᗨᄕၲ࿇ْཎᥞ८ᘜઌᣂᄐ೭Δۖؑ໱Ղհ௣၄ृ ኙ࣍‫ڼ‬ᄅ८ᘜ೸঴հቫᇢრᣋ֗൷࠹৫Ոࣔ᧩༼೏Δ௅ᖕᑑ ᄷཏዿॾေֆ‫׹‬ΰStandard & Poor’s Ratings Servicesαհ۷ ૠΔપ‫ ڶ‬20%հႚอᎬ۩௣၄ගᆢᣋრ‫ڇ‬ઌ‫ٵ‬ऱଅᙠ໴ሟՀ ᙇᖗْཎᥞ८ᘜข঴Ζ ൕْཎᥞ८ᘜ‫ڇ‬٤෺հ։ؒൣ‫ࠐݮ‬઎ΰ‫ڕ‬ቹ 2.2.1 ࢬ ‫ق‬α Δ۫ࠅഏ୮֗ GCC ഏ୮੡٤෺ْཎᥞ८ᘜ։ؒհࠟՕ೴ ഑Δْࠡཎᥞ८ᘜᇷข᜔ଖ‫ٽ‬ૠ‫׭‬٤෺հֺࠏ၌መ 70%Ζ‫ڼ‬. 368.

(29) ೴੡ْཎᥞ८ᘜհ࿇ᄭ‫چ‬ΔՕ‫ڍ‬੡ॾْٛཎᥞඒհഏ୮Δᖑ ‫ڶ‬യႃऱْཎᥞԳՑΔԾ‫فא‬ईข‫נ‬ી༄Δ‫ڇ‬ಇᇨऱࡲඒॾ ٛՀΔْཎᥞ८ᘜ۞ྥ‫ګ‬੡ᗪཎࣥऱଈᙇΖࠡ‫ڻ‬੡ࠅ੊‫چ‬ 中阿文庫. ೴Δْཎᥞ८ᘜᇷข᜔ଖપ‫׭‬٤෺ 24%Δ੡ْཎᥞ८ᘜ࿇୶ ෡ࠠᑨԺऱؑ໱Δ‫ࠅ۫ࠐ್א‬Ε޹ဒ֗‫؍ٱ‬੡‫׌‬૞Ꮖᖄഏ ୮Ζ२‫ࠐڣ‬ΔଉཽΕխഏՕຬ֗‫ٱ‬৫Ոઌᤉ‫ދ‬Եْཎᥞ८ᘜ. 28. ؑ໱հࢷ୶Δࠌᇠ೴‫ګ‬੡ْཎᥞ८ᘜ࿇୶հૹរ೴഑Ζۖᑛ ભ‫چ‬೴Ո‫ڶ଺ڇ‬հႚอ८ᘜࠫ৫Հ࿇୶ْཎᥞ८ᘜᄐ೭Δࠌ ࠡ‫ٵڇ‬ᄐᤁञՂઌኙࠠ‫ڶ‬๵ᑓய墿Δۖ‫ܧ‬෼‫ݶ‬ຒऱ‫ګ‬९Δࠡ ْཎᥞ᜔ଖપ‫׭‬٤෺ 4%Δឈྥᇠ‫چ‬೴ႛ‫֟ڶ‬ᑇհْཎᥞԳ ՑΔ‫ڶࠠࠡ܀‬ഏᎾ८ᘜխ֨հᚌႨΔ੡ْཎᥞ८ᘜႚᐾ۟ॺ ْཎᥞഏ୮հ່ࠋຜஉΖ. ᐞࢪ0ኻ ࢪ0ऍ୯ 5& HDD୯ৎ !47& ٥ࢪ!35&. ߚࢪ !2&. Ջ٥୯ৎ )όх ࡴHDD*!46&. ቹ 2.2.1Κ٤෺ْཎᥞ८ᘜᇷขհ։ؒΰ2007 ‫ڣ‬α ᇷறࠐᄭΚ The Bankerΰ2008α٤෺ 500 Օْཎᥞ८ᘜᖲዌေֺઔߒ. ‫ڇ‬। 2.2.1 ٤෺ْཎᥞ८ᘜᇷขඈ‫ټ‬խΔ‫ۯ‬๠۫ࠅ‫چ‬೴ 369.

(30) հْிΰIranαᖑ‫ڍ່ڶ‬ऱْཎᥞ८ᘜᇷขΔ᜔ଖપ੡ 1500 ᏙભցΔ‫׌‬૞ਢ‫ڂ‬੡ْிഏփհ८ᘜ᧯ߓ੡‫ݙ‬٤ْཎᥞ֏Δ լ൷࠹ॺْཎᥞ८ᘜհ๻‫م‬Δࠀ‫ط‬ഏ୮‫م‬ऄঅᥨْࠡཎᥞॾ 第三、四屆中東與伊斯蘭研討會論文集. ٛհ‫ۯچ‬Ζۖ‫ࡺۯ‬รԲृ੡‫ޥ‬௻‫܄ࢮॳچ‬Δᇠഏ੡ GCC ഏ ୮հԫΔࠡ‫ف‬ईᤖ‫ژ‬ၦપ‫׭‬٤෺ 20%‫א‬ՂΔ੡່Օऱ‫ف‬ईᙁ ‫נ‬ഏհԫ7ΔࠡႂদऱತԺআࠌْཎᥞ८ᘜऱขଖ᎛၌။ࠡ‫ה‬ ॳࢮ‫܄‬ഏ୮ΖAl Rajhi ْཎᥞᎬ۩੡‫ޥ‬௻‫່܄ࢮॳچ‬ՕհᎬ ۩Δٍ੡٤෺๵ᑓ່ՕհْཎᥞᎬ۩Δࠡᄐ೭ᒤ໮ឩ֗۫ࠅ ‫چ‬೴್֗ࠐ۫ࠅ࿛ࠅ੊ഏ୮Ζۖඈ‫ޥڇټ‬௻‫܄ࢮॳچ‬հ৵ऱ ഏ୮੡್ࠐ۫ࠅΔ੡ࣟতࠅْཎᥞ८ᘜ๵ᑓհ່Δࠡၲ࣋ऱ ८ᘜᛩቼ֗ᚌ။ऱ‫چ‬෻‫ۯ‬ᆜࠌࠡࠠ‫ڶ‬࿇୶‫ګ‬੡ْཎᥞ८ᘜ խ֨ऱᚌႨΖۖࠡ‫ْה‬ཎᥞ८ᘜ๵ᑓለՕհഏ୮ٍ‫׌‬૞։ؒ ࣍۫ࠅ‫چ‬೴‫س‬ข‫ف‬ईഏ୮֗ࣟতࠅْཎᥞඒഏ୮Ζଖ൓ࣹრ ऱਢΔ‫ڼڇ‬ඈ‫ټ‬խΔೈԱ૎ഏ؆Δࠡ塒ઃ੡ْཎᥞഏ୮Δ‫׌‬ ૞ਢ‫ڂ‬੡૎೸Ⴊ᠆ႃቸΰHSBC Holdingα‫ڇ‬٤෺ᆖᛜհْཎ ᥞᄐ೭᜔ଖ೏ሒ$9.7bnΔ‫׭‬૎ഏْཎᥞ८ᘜᇷข᜔ᠰհ‫ڍ‬ ᑇΖ‫܀‬૎ഏ२‫ࠐڣ‬Ոၲࡨᣂْࣹཎᥞ८ᘜհ࿇୶Δࠀຘመ‫م‬ ऄ֗‫ڍ‬ႈ࿔ᓿᚌ༡ൻਜࠌْཎᥞ८ᘜհ࿇୶൓‫ޓא‬ႉ‫ܓ‬ऱ ၞ۩Δᗨᄕञ࠷ْཎᥞ८ᘜխ֨հ‫ۯچ‬Ζ. ˊ. 370. ʳ ˖˜˔ʿʳ˧˻˸ʳ˪̂̅˿˷ʳ˙˴˶̇˵̂̂˾ʳ˅˃˃ˋʳ.

(31) । 2.2.1Κ٤෺ْཎᥞ८ᘜᇷขඈ‫ټ‬ΰ2008α ഏ୮. ْཎᥞᇷข(‫ۍ‬ᆄભց). 1. ْி. 154,616.28. 2. ‫ޥ‬௻‫܄ࢮॳچ‬. 69,379.15. 3. ್ࠐ۫ࠅ. 65,083.37. 4. ઝ৖௽. 37,684.47. 5. ॳࢮ‫܄‬ᜤ‫ٽ‬Օֆഏ. 35,354.36. 6. ޹ဒ. 31,535.19. 7. ֣ࣥ. 26,251.86. 8. ֣ഗཎࡖ. 15,918.21. 9. ᕟ֣ኊ. 14,315.82. 10. ૎ഏ. 10,420.47. 11. Ւۘࠡ. 10,065.96. 12. ‫׬‬ሒ. 9,459.71. 中阿文庫. ඈ‫ټ‬. 28. ᇷறࠐᄭΚThe Bankerΰ2009α٤෺ 500 Օْཎᥞ८ᘜᖲዌေֺઔߒ. ‫ڇ‬೸঴ᣊীֱ૿ΰ‫ڕ‬ቹ 2.2.2α ΔْཎᥞᎬ۩ᄐ೭ࢬ‫ֺ׭‬ ࠏ೏ሒ 78.5%Δ‫׌‬૞ਢ‫ڂ‬੡Օຝ։۫ࠅ‫چ‬೴ऱْཎᥞഏ୮‫ڇ‬ ᇷ८ሎ‫૿ֱش‬ս᝟࣍অ‫ښ‬ΔْཎᥞᎬ۩ᄐ೭੡Օຝ։ᗪཎࣥ ᎁ‫ٵ‬հᄐ೭Δ‫܀‬ኙ࣍অᙠ֗ഗ८࿛໌ᄅ८ᘜ೸঴Δঞለྤऄ ०‫ٽ‬ಇᇨᗪཎࣥऱᏁ‫ޣ‬Δ‫ڼۖڂ‬࿛໌ᄅ८ᘜ೸঴հؑ໱‫׌‬૞ ႃխ‫ࣟڇ‬তࠅ‫چ‬೴Ζْۖཎᥞ႘ࠦ२‫ࠐڣ‬լႛᐖ࠹ْཎᥞഏ ୮ਙࢌ֗ٞᄐऱ೏৫ሎ‫ش‬Δٍ੡ॺْཎᥞഏ୮֗ٞᄐ៶‫א‬೶ ፖ۫ࠅ‫چ‬೴࿛ْཎᥞഏ୮հૹ૞ᖯඩΔ‫ګ‬੡ْཎᥞ८ᘜ‫ݶ‬ຒ ‫ګ‬९ऱᣂ᝶Ꮖ഑Ζ. 371.

(32) Ҳථើߥᓀ 1/5&. 第三、四屆中東與伊斯蘭研討會論文集. Ҳථើ໸‫چ‬ 24/:&. ҲථើӅӕ୷ߎ 5/4& Ҳථើި౻ࠠ୷ߎ 3/:&. ҲථើሌՉ 89/6&. ቹ 2.2.2Κ‫ٺ‬ᣊْཎᥞ८ᘜ೸঴‫׭‬٤᧯ْཎᥞᇷขհֺ෷ΰ2007 ‫ڣ‬α ᇷறࠐᄭΚInstitute of Banking Studies (Kuwait). 5. ࿨ᓵ ഏᎾ८ᘜؑ໱ԫऴ‫ֱ۫א‬ᇷ‫׌ء‬ᆠ८ᘜ੡‫ੌ׌‬Δᑑ዆‫ڇ‬ ۞‫ط‬ᤁञऱᛩቼՀΔ८ᘜᖲዌ੡የߩլ‫ٵ‬ড়֪ၸᐋऱ८ᘜࣚ ೭Ꮑ‫ޣ‬Δլឰංຫ‫נ‬ᄅ८ᘜ೸঴Ιಳ‫ޣ‬ய෷ऱ‫ٵ‬ழΔᆖൄ‫ڇ‬ ଅᙠऱ൳ጥՂ‫ࢬڶ‬ಮ؈Δ‫ۖڂ‬८ᘜऱ౤இࢤࢨլ‫ڇࢤࡳڜ‬८ ᘜ࿇୶‫׾‬Ղ‫ڕ‬ᐙᙟ‫ݮ‬ΔԲԼ‫׈‬ધॣཚऱᆖᛎՕஎჩΔፖԲԼ ԫ‫׈‬ધॣཚऱ८ᘜ௧᏶Δࠡᐙ᥼հ෡᎛ኔ੡‫׈‬Գࢬ‫ؾڶ‬٥ ᅯΖઌ‫ݮ‬հՀΔْཎᥞഏ୮ઌኙऱ৞ຨΔْ֗ཎᥞඒᆠኙ࣍ ८ᘜٌ࣐ઌኙऱᣤ௑๵ᒤΔឈࠌْཎᥞ८ᘜ᧯ߓհ࿇୶۟վ սࠠ೴഑ࢤ։ؒऱ௑‫ݝ‬Δྥۖࠡઌኙঅ‫ښ‬௽ᔆࠌࠡ‫ګݮ‬ԫᐋ অᥨໆΔൎᓳኔᔆ‫ދ‬ᇷۖᆃַဠᚵٌ࣐ऱ௽ࢤ‫࣍ܗڶ‬ᕁࡐࠡ ८ᘜ‫ڜ‬٤ࢤΔ‫ंڼڇ‬८ᘜ௧᏶‫ٲ‬ᖲխ࠹໌࿓৫ઌኙለ᎘‫ܛ‬੡ ࠏᢞΖ 372.

(33) ْཎᥞ८ᘜऱঅ‫ࢤښ‬௑‫ץ‬ਔՀ٨ᑇጤΚଈ٣Δْཎᥞ८ ᘜ‫ڂ‬ᆃַ‫ܓבگ‬ஒ࿛ઌᣂ๵ࡳۖྤऄፖႚอ८ᘜࠫ৫࿨ ‫ٽ‬Δࠌْཎᥞ८ᘜྤऄຘመࠡ‫ה‬ጥሐ։ཋଅᙠΔലၴ൷ᏺ‫ף‬ 中阿文庫. ࠡᛜሎ‫ءګ‬ऱ૤ᖜΙ٦ृΔْཎᥞ८ᘜਢԫ୚ᗑ‫م‬ऱ८ᘜࠫ ৫Δࠀ࠹ࠩ௽ࡳऱْཎᥞࡲඒࡡ୉ᄎ጑෻Δ‫ڇۖڂ‬ኔ೭ሎ‫܂‬ Ղࢬ૿ᜯऱᣄᠲࠀྤऄ໢ొऱ‫א‬ႚอ८ᘜऱֱ‫ڤ‬ᇞެΔ٦‫ף‬. 28. Ղْཎᥞᖂृൄ‫مڂ‬໱լ‫ۖٵ‬რߠ։ࣴΔࠌഏᎾْཎᥞ८ᘜ ᄐ೭ྤऄሒીอԫऱᑑᄷΔലࠌᄐृ֗‫ދ‬ᇷृྤࢬਢൕΖࠡ ‫ڻ‬Δْཎᥞ८ᘜ೸঴հ๻ૠፖႚอ८ᘜֱ‫ڤ‬լ‫ٵ‬Δ‫׊‬ለլ੡ ؑ໱ࢬᑵ൜Δ‫ۖڂ‬Ꮑ૞ኙؑ໱९ழၴऱ‫ދ‬Եթ൓‫༼א‬೏ؑ໱ հ൷࠹৫ΖଖਢհਚΔ᠑ࠐْཎᥞ८ᘜឈྥᙟထईᏝՂይۖ ດዬᥬՂഏᎾ८ᘜፘ‫؀‬Δࠀᐖ࠹ഏᎾ८ᘜറᄐԳՓऱࣹ‫ؾ‬Δ ൫ࠡ࿇୶२ཚփஎսᣄ‫א‬ሂๅ೴഑ࢤऱ௑‫ݝ‬Ζ. 373.

(34) ֧‫ش‬஼‫ؾ‬ 1. ‫׆‬ᐖՕΔτᇢْ࣫ཎᥞᆖᛎ৸უυ Δ πॳࢮ‫੺׈܄‬ρ Δ2003 第三、四屆中東與伊斯蘭研討會論文集. ‫ڣ‬รԿཚΔ଄ 32-35Ζ 2. ࣥ९ᐈΔτْཎᥞ෼‫ء଀ޏז‬ᔆॣ൶υΔπ‫ࡲ੺׈‬ඒᖂ‫໌ע‬ ‫ע‬ᇆρ Δ଄ 1-29Ζ 3. ॳߺΔ τْཎᥞᆖᛎፖॾٛയլ‫ױ‬։υ Δ2008 ‫ڣ‬ΔጻܿΚ http://www.islam.org.hk/?action-viewnews-itemid-5645 4. ᇯ঒‫د‬Δ τಃ՗ᆖᛎ৸უհઔߒυ Δນ‫ظ‬Օᖂխ֮ࢬጚՓᓵ ֮Δ2003 ‫ڣ‬Ζ 5. ᄘ㤻߭ΕᄘဎΔ τْཎᥞୃᖂઔߒυ ΔխഏΚኑ୙Գ‫נا‬ठ षΔ2001 ‫ ڣ‬7 ִΔ଄ 97-138 6. Ꮵ֚ࣔΔτْཎᥞᆖࠢᆖᛎ৸უ௽រᄗᓵυ Δ πॳࢮ‫੺׈܄‬ ઔߒρ Δ2008 ‫ ڣ‬7 ִร؄ཚΔ଄ 24-30Ζ 7. ᠿᆽΔ τ‫׌ܓפ‬ᆠᕢ୮ᆖᛎ৸უ౴ᤜυ Δ‫ק؀‬Δ‫؀‬᨜Δ2008 ‫ڣ‬Ζ 8. Choudhury , Masudul Alam, Principles of Islamic Economics, Middle Eastern Studies, 19:1, Jan., 1983, pp. 93-103. 9. Iqbal, Zamir & Abbas Mirakhor, An Introduction to Islamic Finance-Theory and Pratice, SingaporeΚJohn Wiley & Sons (Asia) Pte. Ltd., 2007. 10. Institute of Banking Studies (Kuwait), ጻܿΚ www.kibs.edu.tw 11. Standard & Poors, Islamic Finance Outlook 2008, 2008. 12. The Banker, Top 500 Islamic Financial Institutions, 2008. 13. The Banker, Top 500 Islamic Financial Institutions, 2009.. 374.

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