![
ﺩﻭﺭ
ﺍﳌﺎﻟﻴـــﺔ ﺍﳍﻨـﺪﺳـــﺔ
ﺍﻹﺳﻼﻣﻴﺔ
ﺗﻄﻮﻳﺮ ﰲ
ﺍﻟﺰﻛﺎﺓ ﺻﻨﺎﺩﻳﻖ
)
ﺍﻹﻣﺎﺭﺍﰐ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ ﺣﺎﻟﺔ ﺩﺭﺍﺳﺔ
(
ﺑﻮﻧﻘﺎﺏ ﳐﺘﺎﺭ
ﺑﺎﻷﻃﺮﺵ ﻣﺮﱘ
ﺟﺎﻣﻌﺔ
ﻭﺭﻗﻠﺔ ﻣﺮﺑﺎﺡ ﻗﺎﺻﺪﻱ
/
ﺍﳉﺰﺍﺋﺮ
ﺟﺎﻣﻌﺔ
ﻭﺭﻗﻠﺔ ﻣﺮﺑﺎﺡ ﻗﺎﺻﺪﻱ
/
ﺍﳉﺰﺍﺋﺮ
moukhtar8@gmail.com
bellatrechmeriem@gmail.com
The Role of Islamic Financial Engineering in the Development of Zakat Funds
(Case study of the UAE Zakat Fund)
meriem Bellatrech
Mokhtar boungab
University of Kasdi Merbah Ouargla/
algeria
University of Kasdi Merbah Ouargla/
algeria
moukhtar8@gmail.com
bellatrechmeriem@gmail.com
Published: 30/06/2018
Accepted: 12/04/2018
Received: 22/02/2018
ﻣﻠﺨﺺ
:
ﺣﻮﻝ ﺗﺘﻤﺤﻮﺭ ﺍﻟﱵ ﺍﻟﺪﺭﺍﺳﺔ ﺇﺷﻜﺎﻟﻴﺔ ﻋﻠﻰ ﻟﻺﺟﺎﺑﺔ
:
ﺗﻄﻮﻳﺮ ﰲ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻣﺴﺎﳘﺔ ﻣﺪﻯ
ﺍﻹﻣﺎﺭﺍﰐ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ
.
ﺍﳌﻔﺎﻫﻴﻢ ﳐﺘﻠﻒ ﺍﺳﺘﻌﺮﺍﺽ ﰎ
ﺍﳌﺘﻌﻠﻘﺔ
ﺑﺎﻟﺰﻛﺎﺓﻭ
ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ
.
ﺍ ﺍﳌﻔﺎﻫﻴﻢ ﻟﻌﺮﺽ ﻣﻼﺋﻤﺎ ﻟﻜﻮﻧﻪ ﺍﻟﺘﺤﻠﻴﻠﻲ ﺍﻟﻮﺻﻔﻲ ﺍﳌﻨﻬﺞ ﺍﻧﺘﻬﺎﺝ ﰎ ﻭﻗﺪ
ﳌﺮﺗﺒﻄﺔ
ﻭﻛﺬﺍ ﺑﺎﻟﺰﻛﺎﺓ
ﺍﻻﺳﺘﻌﺎﻧﺔ ﻣﻊ ،ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ
ﺍﳊﺎﻟﺔ ﺩﺭﺍﺳﺔ ﲟﻨﻬﺞ
،
ﺍﻹﻣﺎﺭﺍﰐ ﺍﻟﺰﻛﺎﺓ ﺑﺼﻨﺪﻭﻕ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻷﻧﻨﺎﺑﺼﺪﺩﺩﺭﺍﺳﺔﺗﻄﺒﻴﻘﺎﺕ
.
ﺃﳘﻬﺎ ﺍﻟﻨﺘﺎﺋﺞ ﻣﻦ ﲟﺠﻤﻮﻋﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺧﺮﺟﺖ ﻭﻗﺪ
:
ﺃﻥ
ﺍﳍﻨﺪﺳﺔ
ﺍﳌﺎﻟﻴﺔ
ﺳﺎﳘﺖ ﺍﻹﺳﻼﻣﻴﺔ
ﺑﺸﻜﻞ
ﻛﺒﲑ
ﰲ
ﺗﻄﻮﻳﺮ
ﺻﻨﺪﻭﻕ
ﺍﻟﺰﻛﺎﺓ
،ﺍﻹﻣﺎﺭﺍﰐ
ﻭﻳﻈﻬﺮ
ﺫﻟﻚ
ﰲ
ﳐﺘﻠﻒ
ﺍﳌﻨﺘﺠﺎﺕ
ﺍﻟﱵ
ﻳﻘﺪﻣﻬﺎ
ﺍﻟﺼﻨﺪﻭﻕ
.
ﺭﻣﻮﺯ
jel
]:
O32, O31
[
ﺍﳌﻔﺘﺎﺣﻴﺔ ﺍﻟﻜﻠﻤﺎﺕ
:
،ﺍﳍﻨﺪﺳﺔﺍﳌﺎﻟﻴﺔﺍﻹﺳﻼﻣﻴﺔ ،ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ
ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻔﺎﺀﺓ ،ﺍﻟﺸﺮﻋﻴﺔ ﺍﳌﺼﺪﺍﻗﻴﺔ
ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﺍﳋﺪﻣﺎﺕ ،
.
Abstract:
To answer the problematic research centered on: The extent of the contribution Islamic financial engineering to
the development of UAE Zakat Fund. The various concepts of Zakat and Islamic financial engineering are surveyed.
The descriptive analytical method was followed since it is appropriate to display the concepts that are associated with
the Zakat and Islamic financial engineering, a case study approach has been adopted because we are going to examine
the applications of Islamic financial engineering in UAE Zakat Fund. The main results of this study are: The Islamic
financial engineering contributed significantly to the development of UAE Zakat Fund, and appears in various products
offered by it.
(JEL) Classification: [O31, O32]
Key words:Zakat Fund, Islamic financial engineering, credibility legitimacy, economic efficiency, electronic services.](https://image.slidesharecdn.com/random-221105002105-5f31dea8/85/pdf-1-320.jpg)
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دور الهنـدســـة الماليـــة الإسلامية في تطوير صناديق الزكاة (دراسة حالة صندوق الزكاة الإماراتي).pdf
- 1. ﺩﻭﺭ ﺍﳌﺎﻟﻴـــﺔ ﺍﳍﻨـﺪﺳـــﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺗﻄﻮﻳﺮ ﰲ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺎﺩﻳﻖ ) ﺍﻹﻣﺎﺭﺍﰐ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ ﺣﺎﻟﺔ ﺩﺭﺍﺳﺔ ( ﺑﻮﻧﻘﺎﺏ ﳐﺘﺎﺭ ﺑﺎﻷﻃﺮﺵ ﻣﺮﱘ ﺟﺎﻣﻌﺔ ﻭﺭﻗﻠﺔ ﻣﺮﺑﺎﺡ ﻗﺎﺻﺪﻱ / ﺍﳉﺰﺍﺋﺮ ﺟﺎﻣﻌﺔ ﻭﺭﻗﻠﺔ ﻣﺮﺑﺎﺡ ﻗﺎﺻﺪﻱ / ﺍﳉﺰﺍﺋﺮ moukhtar8@gmail.com bellatrechmeriem@gmail.com The Role of Islamic Financial Engineering in the Development of Zakat Funds (Case study of the UAE Zakat Fund) meriem Bellatrech Mokhtar boungab University of Kasdi Merbah Ouargla/ algeria University of Kasdi Merbah Ouargla/ algeria moukhtar8@gmail.com bellatrechmeriem@gmail.com Published: 30/06/2018 Accepted: 12/04/2018 Received: 22/02/2018 ﻣﻠﺨﺺ : ﺣﻮﻝ ﺗﺘﻤﺤﻮﺭ ﺍﻟﱵ ﺍﻟﺪﺭﺍﺳﺔ ﺇﺷﻜﺎﻟﻴﺔ ﻋﻠﻰ ﻟﻺﺟﺎﺑﺔ : ﺗﻄﻮﻳﺮ ﰲ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻣﺴﺎﳘﺔ ﻣﺪﻯ ﺍﻹﻣﺎﺭﺍﰐ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ . ﺍﳌﻔﺎﻫﻴﻢ ﳐﺘﻠﻒ ﺍﺳﺘﻌﺮﺍﺽ ﰎ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺰﻛﺎﺓﻭ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ . ﺍ ﺍﳌﻔﺎﻫﻴﻢ ﻟﻌﺮﺽ ﻣﻼﺋﻤﺎ ﻟﻜﻮﻧﻪ ﺍﻟﺘﺤﻠﻴﻠﻲ ﺍﻟﻮﺻﻔﻲ ﺍﳌﻨﻬﺞ ﺍﻧﺘﻬﺎﺝ ﰎ ﻭﻗﺪ ﳌﺮﺗﺒﻄﺔ ﻭﻛﺬﺍ ﺑﺎﻟﺰﻛﺎﺓ ﺍﻻﺳﺘﻌﺎﻧﺔ ﻣﻊ ،ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺍﳊﺎﻟﺔ ﺩﺭﺍﺳﺔ ﲟﻨﻬﺞ ، ﺍﻹﻣﺎﺭﺍﰐ ﺍﻟﺰﻛﺎﺓ ﺑﺼﻨﺪﻭﻕ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻷﻧﻨﺎﺑﺼﺪﺩﺩﺭﺍﺳﺔﺗﻄﺒﻴﻘﺎﺕ . ﺃﳘﻬﺎ ﺍﻟﻨﺘﺎﺋﺞ ﻣﻦ ﲟﺠﻤﻮﻋﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺧﺮﺟﺖ ﻭﻗﺪ : ﺃﻥ ﺍﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺳﺎﳘﺖ ﺍﻹﺳﻼﻣﻴﺔ ﺑﺸﻜﻞ ﻛﺒﲑ ﰲ ﺗﻄﻮﻳﺮ ﺻﻨﺪﻭﻕ ﺍﻟﺰﻛﺎﺓ ،ﺍﻹﻣﺎﺭﺍﰐ ﻭﻳﻈﻬﺮ ﺫﻟﻚ ﰲ ﳐﺘﻠﻒ ﺍﳌﻨﺘﺠﺎﺕ ﺍﻟﱵ ﻳﻘﺪﻣﻬﺎ ﺍﻟﺼﻨﺪﻭﻕ . ﺭﻣﻮﺯ jel ]: O32, O31 [ ﺍﳌﻔﺘﺎﺣﻴﺔ ﺍﻟﻜﻠﻤﺎﺕ : ،ﺍﳍﻨﺪﺳﺔﺍﳌﺎﻟﻴﺔﺍﻹﺳﻼﻣﻴﺔ ،ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻔﺎﺀﺓ ،ﺍﻟﺸﺮﻋﻴﺔ ﺍﳌﺼﺪﺍﻗﻴﺔ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﺍﳋﺪﻣﺎﺕ ، . Abstract: To answer the problematic research centered on: The extent of the contribution Islamic financial engineering to the development of UAE Zakat Fund. The various concepts of Zakat and Islamic financial engineering are surveyed. The descriptive analytical method was followed since it is appropriate to display the concepts that are associated with the Zakat and Islamic financial engineering, a case study approach has been adopted because we are going to examine the applications of Islamic financial engineering in UAE Zakat Fund. The main results of this study are: The Islamic financial engineering contributed significantly to the development of UAE Zakat Fund, and appears in various products offered by it. (JEL) Classification: [O31, O32] Key words:Zakat Fund, Islamic financial engineering, credibility legitimacy, economic efficiency, electronic services.
- 2. ﺍﻟﻮﺍﺩﻱ ﺟﺎﻣﻌﺔ ،ﻭﺍﳌﺎﻟﻴﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻟﻌﻠﻮﻡ ﳎﻠﺔ . ،ﺍﳉﺰﺍﺋﺮ ﻠﺪﺍ 02 ﺍﻟﻌﺪﺩ ، 01 - ﺟﻮﺍﻥ 2018 59 ﲤﻬﻴﺪ : ﺧﻼﻝ ﻣﻦ ،ﻭﺍﻻﺟﺘﻤﺎﻋﻲ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﳌﺴﺘﻮﻳﲔ ﻋﻠﻰ ﺧﺎﺻﺔ ،ﻛﺒﲑﺓ ﳒﺎﺣﺎﺕ ﲢﻘﻴﻖ ﺍﳌﻔﻀﻠﺔ ﺍﻟﻘﺮﻭﻥ ﰲ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﺪﻭﻟﺔ ﺍﺳﺘﻄﺎﻋﺖ ،ﻭﺍﳊﺮﻣﺎﻥ ﺍﻟﻔﻘﺮ ﺟﺬﻭﺭ ﻭﺍﺳﺘﺌﺼﺎﻝ ﺍﻟﺒﻄﺎﻟﺔ ﳏﺎﺭﺑﺔ ﰲ ﺍﻷﺳﺎﺳﻲ ﺍﻟﺪﻭﺭ ﳍﺎ ﻛﺎﻥ ﺣﻴﺚ ،ﺍﻟﺰﻛﺎﺓ ﻭﻫﻲ ﺃﻻ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺃﺩﻭﺍﺕ ﻣﻦ ﺃﺩﺍﺓ ﺃﻫﻢ ﺍﺳﺘﻄﺎﻉ ﻭﻟﻘﺪ ﻋ ﻤﺮ ﺑﻦ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﻭﺟﻴﺰﺓ ﻓﺘﺮﺓ ﰲ ﺍﻟﻘﻀﺎﺀ ﻋﻠﻰ ،ﺍﻟﻔﻘﺮ ﻇﺎﻫﺮﺓ ﺣﻴﺚ ﲨﻌﺖ ﰲ ﻋﺼﺮﻩ ﺍﻟﺰﻛﺎﺓ ﻭﺃﺭﺍﺩ ﺃﻥ ﻳﻮﺯﻋﻬﺎ ﻋﻠﻰ ﻣﺴﺘﺤﻘﻴﻬﺎ ﻓﻠﻢ ﳚﺪ ﻓﻘﲑﺍ ﹰﺍﻭﺍﺣﺪ ﻳﺄﺧﺬﻫﺎ ﰲ ﺃﳓﺎﺀ ،ﺍﻷﻣﻮﻳﺔ ﺍﻟﺪﻭﻟﺔ ﻭﻛﺎﻥ ﻋﻤﺮ ﳛﻜﻢ ﺩﻭﻟﺔ ﲤﺘﺪ ﺣﺪﻭﺩﻫﺎ ﻣﻦ ﺍﻟﺼﲔ ﹰﺎﺷﺮﻗ ﺇﱃ ﺑﺎﺭﻳﺲ ﹰﺎﻏﺮﺑ ﻭﻣﻦ ﺣﺪﻭﺩ ﺳﻴﺒﲑﻳﺎ ﹰﻻﴰﺎ ﺇﱃ ﺍﶈ ﻴﻂ ﺍﳍﻨﺪﻱ ،ﹰﺎﺟﻨﻮﺑ ﻭﻣﻊ ﺫﻟﻚ ﲨﻊ ﺍﻟﺰﻛﺎﺓ ﻓﻠﻢ ﳚﺪ ﹰﺎﻣﺴﻜﻴﻨ ﹰﺍﻭﺍﺣﺪ ﻳﺄﺧﺬ ﺍﻟﺰﻛﺎﺓ . ﺍﻟﺒﻄﺎﻟﺔ ﲟﺴﺘﻮﻳﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺍﻷﺭﻗﺎﻡ ﺃﺧﺮ ﺗﺸﲑ ﺑﺎﻟﻌﺎﱂ ﻣﻨﻈﻤﺔ ﻋﻦ ﺍﻟﺼﺎﺩﺭﺓ ﺍﻟﻌﺮﰊ ﺍﻟﻌﻤﻞ ﺬﻩ ﺍﻟﺒﻄﺎﻟﺔ ﻧﺴﺒﺔ ﺍﺭﺗﻔﺎﻉ ﺇﱃ ﺍﻟﺪﻭﻟﻴﺔ ﺟﺎﺀﺕ ﺣﻴﺚ ،ﺍﳌﻨﻄﻘﺔ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻌﺮﺑﻴﺔ ﺿﻤﻦ ﻋﺸﺮ ﻣﻨﺎﻃﻖ ﺟﻐﺮﺍﻓﻴﺔ ﰲ ﺍﻟﻌﺎﱂ ﺳﺠﻠﺖ ﻓﻴﻬﺎ ﺃﻋﻠﻰ ﻣﻌﺪﻻﺕ ﺍﻟﺒﻄﺎﻟﺔ ﺑﲔ ﺍﻟﺸﺒﺎﺏ ﻟﻠﻌﺎﻡ 2016 ، ﻭﻛﺎﻧﺖ ﺍﻟﻮﺣﻴﺪﺓ ﺍﻟﱵ ﺑﻠﻎ ﻓﻴﻬﺎ ﻣﻌﺪﻝ ﺑﻄﺎﻟﺔ ﺍﻟﺸﺒﺎﺏ 30 % ، ﺃﻭ ﻣﺎ ﻳﻌﺎﺩﻝ ﺛﻼﺛﺔ ﺃﺿﻌﺎﻑ ﻣﺘﻮﺳﻂ ﺍﳌﻌﺪﻝ ﺍﻟﻌﺎﻡ ﻟﺒﻄﺎﻟﺔ ﺍﻟﺸﺒﺎﺏ ﰲ ﺍﻟﻌﺎﱂ ﹰﺎﺗﻘﺮﻳﺒ . ،ﺍﻟﻌﺮﺑﻴﺔ ﺑﺎﳌﻨﻄﻘﺔ ﻭﺍﻟﻔﻘﺮ ﺍﻟﺒﻄﺎﻟﺔ ﳏﺎﺭﺑﺔ ﰲ ﻣﻔﻌﻠﺔ ﻏﲑ ﺍﻟﺰﻛﺎﺓ ﺃﻥ ﻋﻠﻰ ﻳﺪﻝ ﳑﺎ ﻭ ﻛﺄﺩﺍﺓ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺃﳘﻴﺔ ﺗﱪﺯ ﻫﻨﺎ ﻣﻦ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﺩﻭﺭ ﻟﺘﻔﻌﻴﻞ ،ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ ﺍﻟﺸﺮﻋﻴﺔ ﺍﳌﺼﺪﺍﻗﻴﺔ ﺑﲔ ﲡﻤﻊ ﻣﺒﺘﻜﺮﺓ ﻣﺎﻟﻴﺔ ﻭﺃﺩﻭﺍﺕ ﻣﻨﺘﺠﺎﺕ ﻹﳚﺎﺩ ﻣﻨﺎﺳﺒﺔ ﺧﻼﻝ ﺗﻄﻮﻳﺮ ﺃﺳﺎﻟﻴﺐ ﺟﺒﺎﻳﺔ ﻭﺻﺮﻑ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﻣﺴﺘﺤﻘﻴﻬﺎ . ﺍﻟﺪﺭﺍﺳﺔ ﺇﺷﻜﺎﻟﻴﺔ : ﲢﺘﺎﺝ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺎﺩﻳﻖ ﺗﺸ ﺇﱃ ﻣﻦ ﲤﻜﻨﻬﺎ ﺍﻟﱵ ،ﺍﳌﺒﺘﻜﺮﺓ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﻨﺘﺠﺎﺕ ﺍﻷﺩﻭﺍﺕ ﻣﻦ ﻣﺘﻨﻮﻋﺔ ﻜﻴﻠﺔ ﻃﺮﻳﻘﺔ ﺑﺄﻛﻔﺄ ﺍﻟﺰﻛﺎﺓ ﲢﺼﻴﻞ ﳑﻜﻨﺔ ﻋﻦ ﻓﻀﻼ ، ﻭﻓﻌﺎﻟﺔ ﺟﺪﻳﺪﺓ ﺑﻄﺮﻕ ﺍﻟﺸﺮﻋﻴﲔ ﻣﺴﺘﺤﻘﻴﻬﺎ ﻋﻠﻰ ﺻﺮﻓﻬﺎ . ﺍﻹﺷﻜﺎﻟﻴﺔ ﻃﺮﺡ ﳝﻜﻦ ﺫﻛﺮﻩ ﺳﺒﻖ ﳑﺎ ﻭﺍﻧﻄﻼﻗﺎ ﺍﻟﺘﺎﻟﻴﺔ : ﺗﻄﻮﻳﺮ ﰲ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻣﺴﺎﳘﺔ ﻣﺪﻯ ﻣﺎ ﺻﻨ ﺍﻹﻣﺎﺭﺍﰐ ﺍﻟﺰﻛﺎﺓ ﺪﻭﻕ ؟ ﻓﺮﺿﻴ ﺔ ﺍﻟﺪﺭﺍﺳﺔ : ﺍﳌﺘ ﺍﻟﻮﺳﺎﺋﻞ ﰲ ﹰﺎﺟﻠﻴ ﺫﻟﻚ ﻭﻳﻈﻬﺮ ،ﺍﻹﻣﺎﺭﺍﰐ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ ﺗﻄﻮﻳﺮ ﰲ ﻛﺒﲑ ﺑﺸﻜﻞ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺳﺎﳘﺖ ﻟﻘﺪ ،ﻄﻮﺭﺓ ﰲ ﺍﻟﺼﻨﺪﻭﻕ ﻳﺴﺘﺨﺪﻣﻬﺎ ﺍﻟﱵ ﻣﺴﺘﺤﻘﻴﻬﺎ ﻋﻠﻰ ﺍﻟﺰﻛﺎﺓ ﻭﺻﺮﻑ ﲢﺼﻴﻞ . ﺍﻟﺪﺭﺍﺳﺔ ﺃﳘﻴﺔ : ﺗﺘ ﺎﻛﻮ ﰲ ﺍﻟﺪﺭﺍﺳﺔ ﺃﳘﻴﺔ ﺗﻜﻤﻦ ﹰﺎﺃﺳﺎﺳﻴ ﻣﻮﺿﻮﻋﺎ ﻨﺎﻭﻝ ﺍﻟﱵ ،ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻭﻫﻮ ﺃﺻﺒﺢ ﺗﻄﻮﺭ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺎﺩﻳﻖ ﻣﺮﻫﻮﻧﺎ ﹰﺎﻋﻠﻤ ،ﻛﺒﲑ ﺑﺸﻜﻞ ﺎ ﻫﺬﻩ ﺃﻥ ﺍﻟﺼﻨﺎﺩﻳﻖ ﻭﺍﳊﺮﻣﺎﻥ ﺍﻟﻔﻘﺮ ﻣﻈﺎﻫﺮ ﳏﺎﺭﺑﺔ ﰲ ﺍﻷﺳﺎﺳﻲ ﺍﻟﺪﻭﺭ ﺗﻠﻌﺐ ﻛﻮﻥ ﰲ ﺍﻟﺪﺭﺍﺳﺔ ﺃﳘﻴﺔ ﺗﱪﺯ ﻛﻤﺎ ، ﻹﳚﺎ ﻣﻨﺎﺳﺒﺔ ﺍﻷﺩﺍﺓ ﲤﺜﻞ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺩ ﻣﺒﺘﻜﺮﺓ ﻭﻭﺳﺎﺋﻞ ﻃﺮﻕ ﻭ ﺍﻟﺸﺮﻋﻴﺔ ﺍﳌﺼﺪﺍﻗﻴﺔ ﺑﲔ ﲡﻤﻊ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠﻰ ﺗﻌﻤﻞ ، ﺍﻟﺰﻛﺎﺓ ﻭﺩﻓﻊ ﲢﺼﻴﻞ ﻭﺳﺎﺋﻞ ﺗﻄﻮﻳﺮ . ﺍﻟﺪﺭﺍﺳﺔ ﺃﻫﺪﺍﻑ : ﻳﻠﻲ ﻓﻴﻤﺎ ﺍﻟﺪﺭﺍﺳﺔ ﺃﻫﺪﺍﻑ ﺃﻫﻢ ﺗﻠﺨﻴﺺ ﳝﻜﻦ : - ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﻣﻔﻬﻮﻡ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻭﳐﺘﻠﻒ ﺍﻟﻌﻨﺎﺻﺮ ﺍﳌﺮﺗﺒﻄﺔ ﺎ؛ - ﺍﻟﻮﻗﻮﻑ ﺍﳍ ﺗﻄﺒﻴﻘﺎﺕ ﻋﻠﻰ ﺍﻹﻣﺎﺭﺍﰐ؛ ﺍﻟﺰﻛﺎﺓ ﺑﺼﻨﺪﻭﻕ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﻨﺪﺳﺔ - ﺑﺎﻟﺼﻨﺪﻭﻕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﺍﻟﺰﻛﺎﺓ ﻭﺻﺮﻑ ﻟﺪﻓﻊ ﺍﳌﺒﺘﻜﺮﺓ ﺍﻟﻮﺳﺎﺋﻞ ﳐﺘﻠﻒ ﻋﻠﻰ ﺍﻟﺘﻌﺮﻑ .
- 3. ﺍﻟﻮﺍﺩﻱ ﺟﺎﻣﻌﺔ ،ﻭﺍﳌﺎﻟﻴﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻟﻌﻠﻮﻡ ﳎﻠﺔ . ،ﺍﳉﺰﺍﺋﺮ ﻠﺪﺍ 02 ﺍﻟﻌﺪﺩ ، 01 - ﺟﻮﺍﻥ 2018 60 ﺍﻟﺪﺭﺍﺳﺔ ﻣﻨﻬﺞ : ﺑ ﺍﳌﺮﺗﺒﻄﺔ ﺍﳌﻔﺎﻫﻴﻢ ﻟﻌﺮﺽ ﻣﻼﺋﻤﺎ ﻟﻜﻮﻧﻪ ﺍﻟﺘﺤﻠﻴﻠﻲ ﺍﻟﻮﺻﻔﻲ ﺍﳌﻨﻬﺞ ﺍﻧﺘﻬﺎﺝ ﰎ ﻭﻛﺬﺍ ﺎﻟﺰﻛﺎﺓ ،ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻣﻊ ﺍﻻﺳﺘﻌﺎﻧﺔ ﲟﻨﻬﺞ ﺩﺭﺍﺳﺔ ،ﺍﳊﺎﻟﺔ ﻷﻧﻨﺎ ﺑﺼﺪﺩ ﺩﺭﺍﺳﺔ ﺍﻹﻣﺎﺭﺍﰐ ﺍﻟﺰﻛﺎﺓ ﺑﺼﻨﺪﻭﻕ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺗﻄﺒﻴﻘﺎﺕ . ﹰﻻﺃﻭ : ﺍﻟﺰﻛﺎﺓ ﺣﻮﻝ ﺃﺳﺎﺳﻴﺔ ﻣﻔﺎﻫﻴﻢ 1 . ﺍﻟﺰﻛﺎﺓ ﺗﻌﺮﻳﻒ 1.1 ﻟﻐﺔ ﺍﻟﺰﻛﺎﺓ : ﻭﺍﻟﺼﻼﺡ ﻭﺍﻟﻄﻬﺎﺭﺓ ﻭﺍﻟﱪﻛﺔ ﻭﺍﻟﺰﻳﺎﺩﺓ ﺍﻟﻨﻤﺎﺀ ﺍﻟﻠﻐﺔ ﰲ ﺍﻟﺰﻛﺎﺓ ﺗﻌﲏ . 1 2.1 ﹰﺎﺷﺮﻋ ﺍﻟﺰﻛﺎﺓ : ﺣﻖ ﻫﻲ ﳚﺐ ﰲ ﺍﳌﺎﻝ ﺍﻟﺬﻱ ﺑﻠﻎ ﻧﺼﺎﺑﺎ ﻣﻌﻴﻨﺎ ﺑﺸﺮﻭﻁ ،ﳐﺼﻮﺻﺔ ﻟﻄﺎﺋﻔﺔ ﳐﺼﻮﺻﺔ . ﻭﻫﻲ ﻃﻬﺮﺓ ،ﻟﻠﻌﺒﺪ ﻭﺗﺰﻛﻴﺔ ،ﻟﻨﻔﺴﻪ ﻗﺎﻝ ﺗﻌﺎﱃ : ﴿ ﹾﺬ ﺧ ﻦﻣ ﻢﹺﻬﻟﺍﻮﻣﹶﺃ ﹸ ﺔﹶﻗﺪﺻ ﻢ ﻫ ﺮﹺﻬﹰﻄ ﺗ ﻢ ﻬﹺﻴﻛﺰ ﺗﻭ ﺎﻬﹺﺑ ﴾ ] ﺍﻟﺘﻮﺑﺔ : 103 .[ ، ﻭﻫﻲ ﻣﻦ ﺳﺒﺐ ﺃﺳﺒﺎﺏ ﺇﺷﺎﻋﺔ ،ﺍﻷﻟﻔﺔ ،ﻭﺍﶈﺒﺔ ﻭﺍﻟﺘﻜﺎﻓﻞ ﺑﲔ ﺃﻓﺮﺍﺩ ﺘﻤﻊﺍ ﺍﳌﺴﻠﻢ . 2 ﻭﳝﻜﻦ ﺎﺑﺄ ﺃﻳﻀﺎ ﺍﻟﺰﻛﺎﺓ ﺗﻌﺮﻳﻒ ﺍﳊﺼﺔ ﺍﳌﻘﺪﺭﺓ ﻣﻦ ﺍﳌﺎﻝ ﺍﻟﱵ ﻓﺮﺿﻬﺎ ﺍﷲ ،ﻟﻠﻤﺴﺘﺤﻘﲔ ﻭﲰﻴﺖ ﻫﺬﻩ ﺍﳊﺼﺔ ﻣﻦ ﺍﳌﺎﻝ ،ﺯﻛﺎﺓ ﺎﻷ ﺗﺰﻳﺪ ﰲ ﺍﳌﺎﻝ ﺍﻟﺬﻱ ﺃﺧﺮﺟﺖ ﻣﻨﻪ . ﻓﻬﻲ ﺣﻖ ﻭﺍﺟﺐ ﰲ ﹴﻝﻣﺎ ،ﳐﺼﻮﺹ ﻟﻄﺎﺋﻔﺔ ،ﳐﺼﻮﺻﺔ ﰲ ﻭﻗﺖ ﳐﺼﻮﺹ . ﺍﳌﺨﺼﻮﺹ ﻭﺍﳌﺎﻝ : ﻫﻮ ﺍﻟﻨﺼﺎﺏ ﺍﳌﻘﺪﺭ ،ﹰﺎﺷﺮﻋ ﻭﺍﻟﻄﺎﺋﻔﺔ ﺍﳌﺨﺼﻮﺻﺔ ﻫ ﻲ ﻣﺴﺘﺤﻘﻮ ،ﺍﻟﺰﻛﺎﺓ ﻭﺍﻟﻮﻗﺖ ﺍﳌﺨﺼﻮﺹ ﻫﻮ ﲤﺎﻡ ﺍﳊﻮﻝ ﺍﳌﺎﺷﻴﺔ ﰲ ﻭﺍﻟﻨﻘﻮﺩ ﻭﻋﺮﻭﺽ ،ﺍﻟﺘﺠﺎﺭﺓ ﻭﻋﻨﺪ ﺍﺷﺘﺪﺍﺩ ﺍﳊﺐ ﰲ ،ﺍﳊﺒﻮﺏ ﻭﻋﻨﺪ ﺑﺪﺀ ﺻﻼﺡ ﺍﻟﺜﻤﺮﺓ ﺍﻟﱵ ﲡﺐ ﻓﻴﻬﺎ ﺍﻟﺰﻛﺎﺓ . 3 2 . ﺍﻟﺰﻛﺎﺓ ﺧﺼﺎﺋﺺ ﺗﺘﻤﻴﺰ ﺍﻟﺰﻛﺎﺓ ﺑﻌﺪﺓ ﺧﺼﺎﺋﺺ ﻧﺬﻛﺮ ﻣﻨﻬﺎ : 1.2 ﺇﺟﺒﺎﺭﻳﺔ ﺍﻟﺰﻛﺎﺓ : ﺗﻌﺘﱪ ﺍﻟﺰﻛﺎﺓ ﻓﺮﻳﻀﺔ ﺇﳍﻴﺔ ،ﺃﺳﺎﺳﻴﺔ ﻭﺗﻌﺪ ﺇﺣ ﺪﻯ ﻣﻜﻮﻧﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺎﱄ ﺍﻟﱵ ﻳﻘﻊ ﻻ ﺃﺩﱏ ﺍﺧﺘﻼﻑ ﺎﺑﺸﺄ ﺑﲔ ﺍﳌﺴﻠﻤﲔ ﻣﻦ ﺣﻴﺚ ﺎﻭﺟﻮ ﻭ ،ﺇﻟﺰﺍﻣﻴﺘﻬﺎ ﺧﺎﺻﺔ ﺎﻭﺃ ﺗﻘﺮﻥ ﺃﻏﻠﺐ ﰲ ﺍﻟﻨﺼﻮﺹ ﺑﺎﻟﺼﻼﺓ ﺍﻟﱵ ﺗﻌﺪ ﻋﻤﺎﺩ ،ﺍﻟﺪﻳﻦ ﻭﺗﻈﻬﺮ ﺇﺟﺒﺎﺭﻳﺔ ﺍﻟﺰﻛﺎﺓ ﰲ ﺍﻟﺘﻜﻠﻴﻒ ﺍﻹﳍﻲ ﺍﳌﺴﻠﻤﺔ ﻟﻠﺪﻭﻟﺔ ﺃﻭ ﻣﻦ ﻳﻨﻮﺏ ﻋﻨﻬﺎ ﻟﻠﻘﻴﺎﻡ ﺬﺍ ﺍﻟﻮﺍﺟﺐ ﻣﻦ ﺣﻴﺚ ﺟﺒﺎﻳﺘ ﻬﺎ ﻭﺻﺮﻓﻬﺎ؛ 2.2 ﻣﻌﻠﻮﻣﻴﺔ ﺍﻟﺰﻛﺎﺓ : ﺗﻌﺘﱪ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﺍﻟﻮﺳﺎﺋﻞ ﺍﳍﺎﻣﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﺘﻜﺎﻓﻞ ﺍﻻﺟﺘﻤﺎﻋﻲ ﰲ ،ﺍﻹﺳﻼﻡ ﺃﻭﺟﺐ ﻭﳍﺬﺍ ﺍﷲ ﻋﺰ ﻭﺟﻞ ﻋﻠﻰ ﺍﻟﻐﲏ ﺣﻘﺎ ﻣﻌﻠﻮﻣﺎ ﰲ ﻣﺎﻟﻪ ﻳﻌﻄﻴﻪ ﻟﻠﻔﻘﲑ ﻻ ﺗﻄﻮﻋﺎ ﻣﻨﻪ ﻭﻻ ﻣﻨﺔ؛ 3.2 ﺛﺒﺎﺕ ﺎﻣﻌﺪﻻ ﻭﻋﺪﺍﻟﺔ ﺍﻟﺰﻛﺎﺓ : ﺗﺘﺼﻒ ﺍﻟﺰﻛﺎﺓ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺎﱄ ﺍﻹﺳﻼﻣﻲ ﺑﺎﻟﺜﺒﺎﺕ ﻭﺍﻻﺳﺘﻤﺮﺍﺭ ﰲ ،ﺃﺣﻜﺎﻣﻬﺎ ﲣﻀﻊ ﻓﻼ ﻟﻠﺘﻘﻨﲔ ﻭﺍﻟﺘﻌﺪﻳﻞ ﻭﺍﻟﺘﺤﺮﻳﺮ ﳜﺘﻠﻒ ﺣﻴﺚ ،ﺑﺎﻟﻌﺪﺍﻟﺔ ﺗﺘﻤﻴﺰ ﻓﺎﻟﺰﻛﺎﺓ ﺑﺎﻹﺿﺎﻓﺔ ،ﻭﺍﻹﻟﻐﺎﺀ ﻧﺼﺎﺏ ﺍﻟﺰﻛﺎﺓ ﻣﻦ ﻣﺎﻝ ﻵﺧﺮ ﻓﺬﻟﻚ ﺍﳊﺎﻝ ﺑﺎﻟﻨﺴﺒﺔ ﳌﻌﺪﻻﺕ ،ﺍﻻﻗﺘﻄﺎﻉ ﻓﻬﻲ ﲣﺘﻠﻒ ﻣﻦ ﺻﻨﻒ ﺇﱃ ،ﺁﺧﺮ ﻭﺫﻟﻚ ﺍﻻﺧﺘﻼﻑ ﻣﺮﺍﻋﺎﺓ ﻟﻠﺠﻬﺪ ﺍﳌﺒﺬﻭﻝ ﰲ ﻋﻠﻰ ﺍﳊﺼﻮﻝ ﺍﳌﺎﻝ؛ 4.2 ﺍ ﺗﺴﺎﻉ ﻭﻋﺎﺋﻬﺎ : ﺍﻟﺰﻛﺎﺓ ﺗﻜﻠﻴﻒ ﻣﺎﱄ ﺇﻟﺰﺍﻣﻲ ﻋﻠﻰ ﻛﻞ ﻣﺎﻻ ﻗﺎﺑﻼ ﻟﻠﻨﻤﺎﺀ ﻭﻳﺒﻠﻎ ،ﺍﻟﻨﺼﺎﺏ ﻭ ﲢﻘﻘﺖ ﻓﻴﻪ ﺷﺮﻭﻁ ،ﺍﻟﺪﻓﻊ ﻓﻮﻋﺎﺀ ﺍﻟﺰﻛﺎﺓ ﻭﺍﺳﻊ ﺟﺪﺍ ﻳﺸﻤﻞ ﻷﻧﻪ ﻣﻌﻈﻢ ،ﺍﻷﻣﻮﺍﻝ ﻭﺍﻟﱵ ﻣﻨﻬﺎ ﻧﺬﻛﺮ : ﺍﻟﺜﺮﻭﺓ ﺍﻟﻨﻘﻮﺩ ،ﺍﳊﻴﻮﺍﻧﻴﺔ ﻭﺍﻷﻣﻮﺍﻝ ﺍﳌﻌﺪﺓ ﺍﳌﻨﺘﺠﺎﺕ ،ﻟﻠﺘﺠﺎﺭﺓ ﺍﳌﻌﺎﺩﻥ ،ﺍﻟﺰﺭﺍﻋﻴﺔ ﺍﻟﺒﺎﻃﻨﻴﺔ ﻭﺍﻟﻨﻔﺎ ﺋﺲ ﺍﳌﺴﺘﺨﺮﺟﺔ ﻣﻦ ﺍﻷﺭﺽ؛ 5.2 ﻋﺪﺍﻟﺔ ﺍﻟﺘﻮﺯﻳﻊ : ﺍﶈﺪﺩﻳﻦ ﻣﺴﺘﺤﻘﻴﻬﺎ ﻋﻠﻰ ﺗﻮﺯﻳﻌﻬﺎ ﻭﻳﻌﺎﺩ ﺃﻣﻮﺍﳍﻢ ﻣﻦ ﲡﻤﻊ ﺍﻟﱵ ﺍﻻﻣﻮﺍﻝ ﺯﻛﺎﺓ ﺍﻻﻏﻨﻴﺎﺀ ﻋﻠﻰ ﻭﻋﻼ ﺟﻞ ﺍﷲ ﺃﻭﺟﺐ ﺍﻵﻳﺔ ﰲ 60 ﺍﻟﺘﻮﺑﺔ؛ ﺳﻮﺭﺓ ﻣﻦ 6.2 ﺍﻟﺰﻛﺎﺓ ﻣﻮﺭﺩ ﺳﻴﺎﺩﻱ ﻟﻠﺪﻭﻟﺔ : ﺗﻌﺘﱪ ﺍﻟﺰﻛﺎﺓ ﻣﻮﺭﺩ ﺳﻴﺎﺩﻱ ﻟﻠﺪﻭﻟﺔ ﺎﻷ ﻋﻤﻞ ﻣﻦ ﺃﻋﻤﺎﻝ ﲡﻤﻊ ،ﺍﻟﺴﻴﺎﺩﺓ ﻭﺗﺼﺮﻑ ﻣﻦ ﻃﺮﻑ ﻭﱄ ﺃﻣﺮ ،ﺍﳌﺴﻠﻤﲔ ﺃﻭ ﻣﻦ ﻳﻨﻮﺏ ﻋﻨﻪ ﻓﻬﻲ ﻭﺍﺟﺒﺔ ﻋﻠﻴﻪ ﻷﻥ ﺗﻌﺘﱪ ﺍﻟﺰﻛﺎﺓ ﻣﻈﻬﺮﺍ ﻟﻠﻄﺎﻋﺔ ﻭﲪﺎﻳﺔ ﻟﻸﻣﺔ ﻣﻦ ﺍﻟﻔﻘﺮ ﻭﺃﺿﺮﺍﺭﻩ . 4
- 4. ﺍﻟﻮﺍﺩﻱ ﺟﺎﻣﻌﺔ ،ﻭﺍﳌﺎﻟﻴﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻟﻌﻠﻮﻡ ﳎﻠﺔ . ،ﺍﳉﺰﺍﺋﺮ ﻠﺪﺍ 02 ﺍﻟﻌﺪﺩ ، 01 - ﺟﻮﺍﻥ 2018 61 3 . ﺍﻟﺰﻛﺎﺓ ﻭﺟﻮﺏ ﺷﺮﻭﻁ ﲡﺐ ﺍﻟﺰﻛﺎﺓ ﻋﻠﻰ ﺍﳌﺴﻠﻢ ﺇﺫﺍ ﺗﻮﻓﺮﺕ ﻓﻴﻪ ﺍﻟﺸﺮﻭﻁ ﺍﻟﺘﺎﻟﻴﺔ ﺍﳋﻤﺴﺔ : 1.3 ﺍﳊﺮﻳﺔ : ﻓﻼ ﲡﺐ ﻋﻠﻰ ﳑﻠﻮﻙ؛ ﻷﻧﻪ ﻻ ﻣﺎﻝ ،ﻟﻪ ﻭﻣﺎ ﺑﻴﺪﻩ ﻣﻠﻚ ،ﻟﺴﻴﺪﻩ ﻓﺘﻜﻮﻥ ﺯﻛﺎﺗﻪ ﻋﻠﻰ ﺳﻴﺪﻩ؛ 2.3 ﺍﻹﺳﻼﻡ : ﺻﺎﺣﺐ ﻳﻜﻮﻥ ﺃﻥ ﺃﻱ ﺍﳌﺎﻝ ،ﻣﺴﻠﻤﺎ ﻓﻼ ﲡﺐ ﻋﻠﻰ ،ﻛﺎﻓﺮ ﲝﻴﺚ ﻻ ﻳﻄﺎﻟﺐ ﺑﺄﺩﺍﺋﻬﺎ؛ ﺎﻷ ﻗﺮﺑﺔ ،ﻭﻃﺎﻋﺔ ﻭﺍﻟﻜﺎﻓﺮ ﻟﻴﺲ ﻣﻦ ﺃﻫﻞ ﺍﻟﻘﺮﺑﺔ ،ﻭﺍﻟﻄﺎﻋﺔ ﺎﻭﻷ ﲢﺘﺎﺝ ﺇﱃ ،ﻧﻴﺔ ﻭﻻ ﺗﺘﺄﺗﻰ ﻣﻦ ﺍﻟﻜﺎﻓﺮ؛ 3.3 ﺍﻣﺘﻼﻙ ﺍﻟﻨﺼﺎﺏ : ﻓﻼ ﲡﺐ ﻓﻴﻤﺎ ﺩﻭﻥ ،ﺍﻟﻨﺼﺎﺏ ﻭﻫﻮ ﻗﺪﺭ ﻣﻌﻠﻮ ﻡ ،ﺍﳌﺎﻝ ﺳﻮﺍﺀ ﻛﺎﻥ ﻣﺎﻟﻚ ﺍﻟﻨﺼﺎﺏ ﺍﲑﻛﺒ ﺃﻭ ،ﺍﲑﺻﻐ ﹰﻼﻋﺎﻗ ﺃﻭ ﳎﻨﻮﻧﺎ ﻟﻌﻤﻮﻡ ﺍﻷﺩﻟﺔ؛ 4.3 ﺍﺳﺘﻘﺮﺍﺭ ﺍﳌﻠﻜﻴﺔ : ﺑﺄﻥ ﻻ ﻳﺘﻌﻠﻖ ﺎ ﺣﻖ ﻏﲑﻩ؛ ﻓﻼ ﺯﻛﺎﺓ ﰲ ﻣﺎ ﱂ ﺗﺴﺘﻘﺮ ﻣﻠﻜﻴﺘﻪ؛ ﻛﺪﻳﻦ ﺍﻟﻜﺘﺎﺑﺔ؛ ﻷﻥ ﺍﳌﻜﺎﺗﺐ ﳝﻠﻚ ﺗﻌﺠﻴﺰ ،ﻧﻔﺴﻪ ﻭﳝﺘﻨﻊ ﻣﻦ ﺍﻷﺩﺍﺀ؛ 5.3 ﺍﳊﻮﻝ ﺣﻮﻻﻥ : ﲟﻀﻲ ﻭﺫﻟﻚ ﺍﳊﻮﻝ ﻋﻠﻰ ،ﺍﳌﺎﻝ ﳊ ﺪﻳﺚ ﻋﺎﺋﺸﺔ ﺭﺿﻲ ﺍﷲ ﻋﻨﻬﺎ " : ﻻ ﺯﻛﺎﺓ ﰲ ﻣﺎﻝ ﺣﱴ ﳛﻮﻝ ﺍﳊﻮﻝ ﻋﻠﻴﻪ " ، ) ﺭﻭﺍﻩ ﺍﺑﻦ ﻣﺎﺟﻪ .( 5 4 . ﺍﻟﺰﻛﺎﺓ ﻣﺼﺎﺭﻑ ﺗﻌﺎﱃ ﻗﻮﻟﻪ ﰲ ﺫﻟﻚ ﻭﻳﻈﻬﺮ ،ﺘﻬﺪﻳﻦﺍ ﺍﺟﺘﻬﺎﺩ ﳏﻞ ﻳﺘﺮﻛﻬﺎ ﻭﱂ ،ﺍﻟﺰﻛﺎﺓ ﻓﻴﻬﺎ ﺗﺼﺮﻑ ﺍﻟﱵ ﺍﻷﻭﺟﻪ ﻭﺗﻌﺎﱃ ﺳﺒﺤﺎﻧﻪ ﺍﷲ ﺣﺪﺩ : ﴿ ﺎﻤ ﻧﹺﺇ ﹺﲔﻛﺎﺴﻤﹾﻟﺍﻭ ﺍﺀﺮﹶﻘﹸ ﻔﹾﻠﻟ ﺕﹶﺎﻗﺪ ﺼﺍﻟ ﹺﻴﺒ ﺴﺍﻟ ﹺﻦﺑﺍﻭ ﻪﹼ ﻠﺍﻟ ﹺﻞﹺﻴﺒﺳ ﻲﻓﻭ ﲔﻣﹺﺭﺎﻐﹾﻟﺍﻭ ﹺﺏﹶﺎﻗ ﺮﺍﻟ ﻲﻓﻭ ﻢ ﻬ ﺑﹸﻮ ﻠﹸ ﻗ ﺔﹶﻔﱠ ﻟﺆ ﻤﹾﻟﺍﻭ ﺎﻬﻴﹶﻠﻋ ﲔﻠﻣﺎﻌﹾﻟﺍﻭ ﻪﹼ ﻠﺍﻟﻭ ﻪﹼ ﻠﺍﻟ ﻦ ﻣ ﹰﺔﻀﹺﻳﺮﹶﻓ ﹺﻞ ﻢﻴﻜﺣ ﻢﻴﻠﻋ ﴾ ] ﺍﻟﺘﻮﺑﺔ : 60 .[ ﻭﺳﻨﺘﻨﺎﻭﻝ ﻣﺼﺎﺭﻑ ﺍﻟﺰﻛﺎﺓ ﺑﺎﺧﺘﺼﺎﺭ ﻛﻤﺎ ﻳﻠﻲ ﻛﻤﺎ ﻳﻠﻲ : 1.4 ﺍﻟﻔﻘﺮﺍﺀ ﻭﺍﳌﺴﺎﻛﲔ : ﻫﻢ ﺍﻟﺬﻳﻦ ﻟﻴﺲ ﻋﻨﺪﻫﻢ ﻣﺎﻝ ﻳﻜﻔﻴﻬﻢ؛ ﻭﺍﻟﻔﻘﲑ ،ﺣﺎﺟﺔ ﺃﺷﺪ ﻭﺍﳌﺴﻜﲔ ﺃﺣﺴﻦ ﹰﻻﺣﺎ ،ﻣﻨﻪ ﻭﺇﺫﺍ ﺃﻃﻠﻖ ﺃﺣﺪﳘﺎ ﺩﺧﻞ ﻓﻴﻪ ﻓﺈﺫﺍ ،ﺍﻵﺧﺮ ﻗﻴﻞ : ﺍﻟﻔﻘﺮﺍﺀ ﺩﺧﻞ ﻓﻴﻬﻢ ،ﺍﳌﺴﺎﻛﲔ ﻭﺇﺫﺍ ﻗﻴﻞ ﺍﳌﺴﺎﻛﲔ ﺩﺧﻞ ،ﺍﻟﻔﻘﺮﺍﺀ ﻓﻴﻬﻢ ﻭﻫﻢ ﻣﻦ ﱂ ﻳﻜﻦ ﻋﻨﺪﻫﻢ ،ﻛﻔﺎﻳﺔ ﺃﻱ ﻋﻨﺪﻫﻢ ﺑﻌﺾ ﺍﻟﺸﻲﺀ ﻳﺴﲑ ﻭﻟﻜﻨﻪ ﻻ ﻳﻜﻔﻴﻬﻢ ﻭﻻ ﻳﻘﻮﻡ ﲝﺎﳍﻢ ﻓﻴﻌﻄﻮﻥ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻣﺎ ﻳﻜﻔﻴﻬﻢ ﻛﻞ ،ﻛﺎﻣﻼ ﺣﻮﻻ ﺳﻨﺔ ﻳﻌﻄﻮﻥ ﻣﺎ ﻳﻜﻔﻴﻬﻢ ﻭﻳﻜﻔﻲ ﻋﻮﺍﺋﻠﻬﻢ ﰲ ﻢﺣﺎﺟﺎ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻛﺎﻣﻠﺔ؛ ﺳﻨﺔ 6 2.4 ﺍﻟﻌﺎﻣﻠﻮﻥ ﻋﻠﻴﻬﺎ : ﻳﻘﺼﺪ ﻢ ﻛﻞ ﺍﻟﺬﻳﻦ ﻳﻌﻤﻠﻮﻥ ﰲ ﺍﳉﻬﺎﺯ ﺍﻹﺩﺍﺭﻱ ﻟﺸﺆﻭﻥ ﺍﻟﺰﻛﺎﺓ .. ﻣﻦ ،ﺟﺒﺎﺓ ،ﺧﺰﻧﺔ ،ﻛﺘﺒﺔ ﳏﺎﺳﺒﲔ ،ﺣﺮﺍﺱ ﻋﲔ ﺯﻭﻣﻮ ... ﻛﻞ ﻫﺆﻻﺀ ﺟﻌﻞ ﺍﻟ ﱠﻪ ﻠ ﺃﺟﻮﺭﻫﻢ ﻣﻦ ﻣﺎﻝ ﺍﻟﺰﻛﺎﺓ؛ 3.4 ﹼﺔ ﻔﺍﳌﺆﻟ ﻢﻗﻠﻮ : ﻫﻢ ﺍﻟﺬﻳﻦ ﻳﺮﺍﺩ ﺗﺄﻟﻴﻒ ﻢﻗﻠﻮ ﺑﺎﻻﺳﺘﻤﺎﻟﺔ ﺇﱃ ،ﺍﻹﺳﻼﻡ ﺃﻭ ﺍﻟﺘﺜﺒﻴﺖ ،ﻋﻠﻴﻪ ﺃﻭ ﺑﻜﻒ ﻫﻢ ﺮﺷ ﺍﳌﺴﻠﻤﲔ ﻋﻦ ﺭﺟﺎﺀ ﺃﻭ ﺃﻭ ،ﳍﻢ ﻋﺪﻭ ﻋﻠﻰ ﻧﺼﺮﻫﻢ ﺃﻭ ،ﻋﻨﻬﻢ ﻟﻠﺪﻓﺎﻉ ﻧﻔﻌﻬﻢ ﳓﻮ ﺫﻟﻚ .. ﻣﺴﻠﻤﲔ ﻛﺎﻧﻮﺍ ﺳﻮﺍﺀ ﺃﻡ ﻏﲑ ﻣﺴﻠﻤﲔ؛ 7 4.4 ﺍﻟﺮﻗﺎﺏ : ﺍﻟﺮﻗﺎ ﰲ ﻳﺪﺧﻞ ﺏ ﺍﻟﺬﻳﻦ ﻭﺍﻻﻣﺎﺀ ﺍﻟﻌﺒﻴﺪ ﻳﻌﻄﻮﻥ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻣﺎﻝ ﻣﺎ ﻳﻌﺘﻘﻮﻥ ﺑﻪ ﻭﻫﻢ ،ﻢﺭﻗﺎ ﺍﳌﻜﺎﺗﺒﻮﻥ ﺍﻟﺬﻳﻦ ﻳﺸﺘﺮﻭﻥ ﺃﻧﻔﺴﻬﻢ ﻣﻦ ﻢﺳﺎﺩ ﺑﺄﻣﻮﺍﻝ ﻣﻨﺠﻤﺔ ﻓﻴﻌﻄﻮﻥ ﻣﺮﺗﺒﺔ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻣﺎ ﻳﻘﻀﻲ ﺑﻪ ﺩﻳﻨﻬﻢ ﻭﺗﻌﺘﻖ ﺑﻪ ﻭﻳﺪﺧﻞ ،ﻢﺭﻗﺎ ﰲ ﺫﻟﻚ ﺍﻟﺼﺤﻴﺢ ﻋﻠﻰ ﹰﺎﺃﻳﻀ ﻋﺘﺎﻕ ،ﺍﻷﺳﺮﻯ ﺃﺳﺮﻯ ﺍﳌﺴﻠﻤﲔ ﺑﲔ ،ﺍﻟﻜﻔﺎﺭ ﻳﺪﻓﻊ ﺍ ﻣﻦ ﻟﺰﻛﺎﺓ ﻟﻠﻜﻔﺎﺭ ﺍﻟﻔﺪﻳﺔ ﺣﱴ ﻳﻄﻠﻘﻮﺍ ﺍﳌﺴﻠﻤﲔ ﻭﺣﱴ ﻳﻔﻜﻮﺍ ﺃﺳﺮﻫﻢ؛ 5.4 ﺍﻟﻐﺎﺭﻣﻮﻥ : ﻫﻢ ﺃﻫﻞ ﺍﻟﺪﻳﻦ ﺍﻟﺬﻳﻦ ﻳﺴﺘﺪﻳﻨﻮﻥ ﺍﻷﻣﻮﺍﻝ ﰲ ،ﺍﳌﺒﺎﺣﺔ ﻢﺣﺎﺟﺎ ﻭﺣﺎﺟﺎﺕ ﻭﺃﻋﺴﺮﻭﺍ ﻋﻮﺍﺋﻠﻬﻢ ﻓﻠﻢ ﻳﺴﺘﻄﻴﻌﻮﺍ ،ﺍﻟﻘﻀﺎﺀ ﺃﻭ ﻹﺻﻼﺡ ﺗﺪﻳﻨﻮﺍ ﺫﺍﺕ ،ﺍﻟﺒﲔ ﻳﺘﺤﻤﻠﻮﻥ ﻟﻴﺼﻠﺤﻮﺍ ﺍﳌﺎﻝ ﺑﲔ ﺍﻟﻨﺎﺱ ﻋﻨﺪ ﻗﻴﺎﻡ ﺍﻟﻌﺪ ،ﺍﻟﺸﺮﻭﺭ ،ﺍﻟﻔﱳ ﺍﻭﺍﺕ ،ﻭﺍﻟﺸﺤﻨﺎﺀ ﺍﻹﻧﺴﺎﻥ ﻳﻘﻮﻡ ﻟﻴﺼﻠﺢ ﺑﲔ ،ﺍﻟﻨﺎﺱ ﻓﻴﻌﻄﻰ ﻛﺎﻥ ﻭﻟﻮ ،ﺍﻟﺰﻛﺎﺓ ﻣﺎﻝ ﻣﻦ ﺍﳌﺘﺤﻤﻞ ﻫﺬﺍ ﹰ؛ﺎﻏﻨﻴ
- 5. ﺍﻟﻮﺍﺩﻱ ﺟﺎﻣﻌﺔ ،ﻭﺍﳌﺎﻟﻴﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻟﻌﻠﻮﻡ ﳎﻠﺔ . ،ﺍﳉﺰﺍﺋﺮ ﻠﺪﺍ 02 ﺍﻟﻌﺪﺩ ، 01 - ﺟﻮﺍﻥ 2018 62 6.4 ﰲ ﺳﺒﻴﻞ ﺍﷲ : ﻫﻢ ﺃﻫﻞ ،ﺍﳉﻬﺎﺩ ﻭﻫﻢ ﺎﻫﺪﻭﻥﺍ ﺍﻟﻐﺰﺍﺓ ﰲ ﻳﻌﻄﻮﻥ ﻏﺰﻭﻫﻢ ﻣﺎ ﻳﻘﻮﻡ ﻢﲝﺎﺟﺎ ﻣﻦ ﺍﻟﺴﻼﺡ ﻭﺍﳌﺮﻛﻮﺏ ﻭﺍﻟﻨﻔﻘﺔ ﺇﺫﺍ ﱂ ﳍﻢ ﳛﺼﻞ ﻫﺬﺍ ﻣﻦ ﺑﻴﺖ ،ﺍﳌﺎﻝ ﻳﻌﻄﻮﻥ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻣﺎ ﻳﻘﻴﻢ ﺣﺎﳍﻢ ﻭﻳﻌﻴﻨﻬﻢ ﺟﻬﺎﺩ ﻋﻠﻰ ﺃﻋﺪﺍﺋﻬﻢ ﻣﻦ ﺍﳋﻴﻞ ﻭﺍﻹﺑﻞ ﻭﺃﻧﻮﺍﻉ ﺍﻵﻻﺕ ﻣﻦ ﺫﻟﻚ ﻭﺍﻟﻨﻔﻘﺔ ﺣﱴ ﻭﺍﻟﺴﻼﺡ ﳚﺎﻫﺪﻭﺍ ﺃﻋﺪﺍﺀ ﺍﷲ . 7.4 ﺍﻟﺴﺒﻴﻞ ﺍﺑﻦ : ﻭﻫﻢ ﺍﻟﺬﻳﻦ ﻳﻨﺘﻘﻠﻮﻥ ﻣﻦ ﺑﻼﺩ ﺇﱃ ﺑﻼﺩ ﰲ ﻓﻴﻨﻘﻄﻌﻮﻥ ﺍﻟﻄﺮﻳﻖ ﺇﻣﺎ ﻟﺬﻫﺎﺏ ﻧﻔﻘﺘﻬﻢ ﰲ ﺍﻟﻄﺮﻳﻖ ﺇﺫﺍ ﻃﺎﻝ ﺍﻟﺴﻔﺮ ،ﻋﻠﻴﻬﻢ ﺃﻭ ﺍﻭﻋﺪ ﻷﻥ ﻣﻦ ﻗﻄﺎﻉ ﺍﻟﻄﺮﻳﻖ ﺃ ﺧﺬﻫﻢ ﻭﺃﺧﺬ ،ﺃﻣﻮﺍﳍﻢ ﺃﻭ ﻷﺳﺒﺎﺏ ﺃﺧﺮﻯ ،ﻢﻧﻔﻘﺎ ﺫﻫﺒﺖ ﻓﻴﻌﻄﻮﻥ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻣﺎ ﻳﻮﺻﻠﻬﻢ ﺇﱃ ﺑﻼﺩﻫﻢ ﻭﻟﻮ ﻛﺎﻧﻮﺍ ﻢﻷ ﺃﻏﻨﻴﺎﺀ؛ ﰲ ﺍﻟﻄﺮﻳﻖ ﻟﻴﺲ ﻋﻨﺪﻫﻢ ﻣﺎ ﻳﻘﻮﻡ ﲝﺎﳍﻢ ﻭﻻ ﻳﻠﺰﻣﻬﻢ ،ﺍﻻﻗﺘﺮﺍﺽ ﳚﺐ ﺑﻞ ﺃﻥ ﻳﻌﻄﻮﺍ ﰲ ﺍﻟﻄﺮﻳﻖ ﻣﺎ ﻳﺴﺪ ﻢﺣﺎﺟﺎ ﺇﱃ ﺃﻥ ﻳﺼﻠﻮﺍ ﺑﻼﺩﻫﻢ ﺍﻟﱵ ﺃﻣﻮﺍﳍﻢ ﻓﻴﻬﺎ . 8 ﹰﺎﺛﺎﻧﻴ : ﺍ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﳍﻨﺪﺳﺔ 1 . ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺗﻌﺮﻳﻒ ﻗﺪﱘ ﻣﻔﻬﻮﻡ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻣﻔﻬﻮﻡ ﻳﻌﺘﱪ ﻗﺪﻡ ﺍﻟﺘﻌﺎﻣﻼﺕ ،ﺍﳌﺎﻟﻴﺔ ﻟﻜﻨﻪ ﻳﺒﺪﻭ ﺣﺪﻳﺜﺎ ﻧﺴﺒﻴﺎ ﻣﻦ ﺣﻴﺚ ﺍﳌﺼﻄﻠﺢ ،ﻭﺍﻟﺘﺨﺼﺺ ﻭﻣﻌﻈﻢ ﺗﻌﺎﺭﻳﻒ ﺍﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﻣﺴﺘﺨﻠﺼﺔ ﻣﻦ ﻭﺟﻬﺎﺕ ﻧﻈﺮ ﺍﻟﺒﺎﺣﺜﲔ ﺍﻟﺬﻳﻦ ﻳﻄﻮﺭﻭﻥ ﺍﻟﻨﻤﺎﺫﺝ ،ﻭﺍﻟﻨﻈﺮﻳﺎﺕ ﻣﺼﻤﻤﻲ ﺃﻭ ﺍﳌﻨﺘﺠﺎﺕ ﺍﳌﺎﻟﻴﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ ،ﺍﳌﺎﻟﻴﺔ ﳍﺬﺍ ﳒﺪ ﺍﺧﺘﻼﻑ ﺗﻌﺮﻳﻔﺎﺕ ﻫﺬﺍ ﺍﳌﺼﻄﻠﺢ ﲝﺴﺐ ﺍﻟﺰﺍﻭﻳﺔ ﺍﻟﱵ ﳝﻜﻦ ﺍﻟﻨﻈﺮ ﻣﻨﻬﺎ ﺇﻟﻴ ﻪ . 9 ﻳﻠﻲ ﻣﺎ ﻧﺬﻛﺮ ﺃﳘﻬﺎ ﻣﻦ ،ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺗﻨﺎﻭﻟﺖ ﺍﻟﱵ ﺍﻟﺘﻌﺎﺭﻳﻒ ﻣﻦ ﳎﻤﻮﻋﺔ ﻫﻨﺎﻙ : - ﺗﻌﺮﻑ ﺍﳉﻤﻌﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﻬﻨﺪﺳﲔ ﺍﳌﺎﻟﻴﲔ ) IFE ( ﺍﳌ ﺍﳍﻨﺪﺳﺔ ﺎﺑﺄ ﺎﻟﻴﺔ : " ﺍﻟﺘﻄﻮﻳﺮ ﺗﺘﻀﻤﻦ ﻭﺍﻟﺘﻄﺒﻴﻖ ﺍﳌﺒﺘﻜﺮ ﻟﻠﻨﻈﺮﻳﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻷﺩﻭﺍﺕ ﺍﳌﺎﻟﻴﺔ ﺣﻠﻮﻝ ﻹﳚﺎﺩ ﻟﻠﻤﺸﺎﻛﻞ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻌﻘﺪﺓ ﻭﻻﺳﺘﻐﻼﻝ ﺍﻟﻔﺮﺹ ﺍﳌﺎﻟﻴﺔ ﻓﺎﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ،ﺃﺩﺍﺓ ﻟﻴﺴﺖ ﺑﻞ ﻫﻲ ﺍﳌﻬﻨﺔ ﺍﻟﱵ ﺗﺴﺘﻌﻤﻞ ﺍﻷﺩﻭﺍﺕ ." 10 - ﻳﻌﺮﻑ ﻓﻴﻨﺮﱐ ﺎﺑﺄ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ " ﻭﺍ ﻭﺍﻟﺘﻄﻮﻳﺮ ﺍﻟﺘﺼﻤﻴﻢ ﳌﺸﺎﻛﻞ ﺇﺑﺪﺍﻋﻴﺔ ﺣﻠﻮﻝ ﻭﺻﻴﺎﻏﺔ ،ﻣﺒﺘﻜﺮﺓ ﻭﻋﻤﻠﻴﺎﺕ ﻷﺩﻭﺍﺕ ﻟﺘﻨﻔﻴﺬ ﺍﻟﺘﻤﻮﻳﻞ " . 11 ﺎﺑﺄ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺗﻌﺮﻳﻒ ﻭﳝﻜﻦ " : ﺍﻥ ﳝﻜﻦ ﺍﻟﱵ ﺍﳌﺨﺎﻃﺮ ﺃﺷﻜﺎﻝ ﻛﻞ ﰲ ﺍﻟﺘﺤﻜﻢ ﺃﺟﻞ ﻣﻦ ﺍﳌﺨﺎﻃﺮ ﺇﺩﺍﺭﺓ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺎﺕ ﺍﺳﺘﻌﻤﺎﻝ ﺎﺣﻴﺎ ﺧﻼﻝ ﺍﳌﺆﺳﺴﺔ ﺗﻮﺍﺟﻪ ." 12 ﺗﻌﺮﻳﻒ ﳝﻜﻦ ﺍﻟﺘﻌﺎﺭﻳﻒ ﻫﺬﻩ ﻣﻦ ﹰﺎﺍﻧﻄﻼﻗ ﺍﳍﻨﺪﺳ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺔ ﺎﺑﺄ " : ﳎﻤﻮﻋﺔ ﺍﻷﻧﺸﻄﺔ ﺍﻟﱵ ﺗﺘﻀﻤﻦ ﺍﻟﺘﺼﻤﻴﻢ ﻋﻤﻠﻴﺎﺕ ﻭﺍﻟﺘﻄﻮﻳﺮ ﻭﺍﻟﺘﻨﻔﻴﺬ ﻟﻜﻞ ﻣﻦ ﺍﻷﺩﻭﺍﺕ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺇﺿﺎﻓﺔ ،ﺍﳌﺒﺘﻜﺮﺓ ﺇﱃ ﺻﻴﺎﻏﺔ ﺣﻠﻮﻝ ﺇﺑﺪﺍﻋﻴﺔ ﺍﻟﺘﻤﻮﻳﻞ ﳌﺸﺎﻛﻞ ﻭﻛﻞ ﺫﻟﻚ ﰲ ﺇﻃﺎﺭ ﺗﻮﺟﻴﻬﺎﺕ ﺍﻟﺸﺮﻉ ﺍﻹﺳﻼﻣﻲ " ، 13 ﺍ ﺗﻌﺮﻳﻒ ﻳﺸﺒﻪ ﺃﻧﻪ ﺍﻟﺘﻌﺮﻳﻒ ﻫﺬﺍ ﰲ ﻳﻼﺣﻆ ﻣﺎ ﺍﺧﺘﻼﻑ ﻭﻟﻜﻨﻪ ﻭﺍﺣﺪ ﺍﺧﺘﻼﻑ ﻭﺟﻮﺩ ﻣﻊ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﺍﳌﺎﻟﻴﺔ ﳍﻨﺪﺳﺔ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ ﺍﻷﺩﻭﺍﺕ ﻭﺗﻄﻮﻳﺮ ﺍﺑﺘﻜﺎﺭ ﺿﺮﻭﺭﺓ ﻭﻫﻮ ﺟﻮﻫﺮﻱ ... ﺍﳌﺎﻟﻴﺔ ﺍﻷﺩﻭﺍﺕ ﺃﻥ ﲟﻌﲎ ،ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﺸﺮﻳﻌﺔ ﻭﻗﻮﺍﻋﺪ ﺗﻮﺟﻴﻬﺎﺕ ﺇﻃﺎﺭ ﰲ ﺍﱁ ﻋ ﺑﻌﻴﺪﺓ ﺍﳌﺒﺘﻜﺮﺓ ﻦ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﺸﺮﻳﻌﺔ ﻋﻨﻬﺎ ﺖ ﺍﻟﱵ ﺍﶈﺮﻣﺔ ﺍﳌﻌﺎﻣﻼﺕ . 14 ﻭﻋﻠﻰ ﻫﺬﺍ ﺍﻷﺳﺎﺱ ﻓﺎﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺗﺘﻀﻤﻦ ﻣﺎ ﻳﻠﻲ : - ﺍﻟﺘﻄﻮﻳﺮ ،ﺍﻟﺘﺼﻤﻴﻢ ﻭﺍﻟﺘﻨﻔﻴﺬ ﻷﺩﻭﺍﺕ ﻭﺁﻟﻴﺎﺕ ﲤﻮﻳﻠﻴﺔ ﺟﺪﻳﺪﺓ؛ - ﺍﺑﺘﻜﺎﺭ ﺣﻠﻮﻝ ﺍﺑﺪﺍﻋﻴﺔ ﳊﻞ ﻣﺸﺎﻛﻞ ﺍﻟﺘﻤﻮﻳﻞ؛ - ﺍﺑﺘﻜﺎﺭ ﺍﳊﻠﻮﻝ ﺍﳌﺘﻮﺍﻓﻘﺔ ﻣﻊ ﺍﻟﺸﺮﻳﻌﺔ ﺍﻹﺳﻼﻣﻴﺔ .
- 6. ﺍﻟﻮﺍﺩﻱ ﺟﺎﻣﻌﺔ ،ﻭﺍﳌﺎﻟﻴﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻟﻌﻠﻮﻡ ﳎﻠﺔ . ،ﺍﳉﺰﺍﺋﺮ ﻠﺪﺍ 02 ﺍﻟﻌﺪﺩ ، 01 - ﺟﻮﺍﻥ 2018 63 2 . ﺍﻹﺳﻼﻡ ﰲ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺗﺎﺭﻳﺦ ﺍﻹﺳﻼ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻇﻬﺮﺕ ﻣﻦ ﺃﻛﺜﺮ ﻣﻨﺬ ﻣﻴﺔ 1400 ﺃﻱ ،ﺳﻨﺔ ﻣﻊ ﳎﻲﺀ ﺍﻹﺳﻼﻡ ﺍﻷﺧﲑﺓ ﻫﺬﻩ ﺩﻋﺖ ﺣﻴﺚ ،ﺍﻟﺸﺮﻋﻴﺔ ﺑﺎﻷﺣﻜﺎﻡ ﻭﺩﻟﻴﻞ ،ﺍﻟﺸﺮﻋﻴﺔ ﻭﺍﻟﻀﻮﺍﺑﻂ ﺍﻟﻘﻮﺍﻋﺪ ﺇﻃﺎﺭ ﰲ ﻟﻜﻦ ،ﻟﻠﻤﺴﻠﻤﲔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳊﺎﺟﺎﺕ ﻭﺇﺷﺒﺎﻉ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺸﺎﻛﻞ ﳊﻞ ﻭﺍﻻﺑﺘﻜﺎﺭ ﺍﻹﺑﺪﺍﻉ ﺇﱃ ﺍﷲ ﺭﺳﻮﻝ ﺗﻮﺟﻴﻪ ﺫﻟﻚ ﺧﻴ ﻋﻠﻰ ﺍﺳﺘﻌﻤﻠﻪ ﺍﻟﺬﻱ ﺍﻟﺮﺟﻞ ﻟﺬﻟﻚ ﺍﷲ ﺭﺳﻮﻝ ﻟﻪ ﻗﺎﻝ ،ﺟﻨﻴﺐ ﺑﺘﻤﺮ ﺟﺎﺀﻩ ﻋﻨﺪﻣﺎ ﱪ : )) ﺧﻴﱪ ﲤﺮ ﺃﻛﻞ ﻫﻜﺬﺍ؟ (( ﺍﻟﺮﺟﻞ ﻓﻘﺎﻝ : ﺍﷲ ﺭﺳﻮﻝ ﻳﺎ ﻭﺍﷲ ﻻ ! ﺑﺎﻟﺜﻼﺛﺔ ﻭﺍﻟﺼﺎﻋﲔ ﺑﺎﻟﺼﺎﻋﲔ ﻫﺬﺍ ﻣﻦ ﺍﻟﺼﺎﻉ ﻟﻨﺄﺧﺬ ﺇﻧﺎ ، ﺍﷲ ﺭﺳﻮﻝ ﻓﻘﺎﻝ )) ﺗﻔﻌﻞ ﻻ ، ﺑﻊ ﺑﺎﻟﺪﺭﺍﻫﻢ ﺍﳉﻤﻊ ، ﹰﺎﺟﻨﻴﺒ ﺑﺎﻟﺪﺭﺍﻫﻢ ﺍﺑﺘﻊ ﰒ (( ) . ﻭﻣﺴﻠﻢ ﺍﻟﺒﺨﺎﺭﻱ ﺭﻭﺍﻩ ( ﺍﳊ ﻫﺬﺍ ﰲ ، ﺭﺳﻮﻝ ﻰ ﺪﻳﺚ ﺍﻟﺮﺟﻞ ﺍﷲ ﺇﱃ ﺃﺭﺷﺪﻩ ﰒ ،ﺍﻟﺮﺑﺎ ﻓﻌﻞ ﻋﻦ ﺍﻟﺪﺭﺍﻫﻢ ﺑﺘﻠﻚ ﺍﳉﻴﺪ ﺍﻟﺘﻤﺮ ﺷﺮﺍﺀ ﰒ ﺑﺎﻟﺪﺭﺍﻫﻢ ﺍﻟﺮﺩﻱﺀ ﺍﻟﺘﻤﺮ ﺑﺒﻴﻊ ﺃﻣﺮﻩ ﺣﻴﺚ ،ﺍﳊﻼﻝ . ﻳﺄﺕ ﻓﻠﻢ ﻭﺍﳊﻠﻮﻝ ﺍﳌﺒﺎﺣﺎﺕ ﺃﻣﺎ ،ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻌﺎﻣﻼﺕ ﻣﻦ ﳏﺮﻡ ﻫﻮ ﻣﺎ ﺑﺘﻔﺼﻴﻞ ﺟﺎﺀ ﺍﳊﻜﻴﻢ ﺍﻟﺸﺎﺭﻉ ﺃﻥ ﻫﻨﺎ ﻭﺍﳌﻼﺣﻆ ﺍﳊﻜ ﺍﻟﺸﺎﺭﻉ ﺗﻌﺎﱃ ﻗﻮﻟﻪ ﺫﻟﻚ ﻭﺩﻟﻴﻞ ،ﺑﺘﺤﺮﳝﻬﺎ ﺍﻟﻨﺺ ﺟﺎﺀ ﺇﺫﺍ ﺇﻻ ﺍﻹﺑﺎﺣﺔ ﺍﳌﻌﺎﻣﻼﺕ ﰲ ﻓﺎﻷﺻﻞ ،ﺑﺘﻔﺼﻴﻠﻬﺎ ﻴﻢ : ﻼﺣ ﹶﻥﹶﺎﻛ ﹺﻡﺎﻌﱠ ﻄﺍﻟ ﱡ ﻞﹸ ﻛ﴿ ﻪِﺴﹾﻔﻧ ﹶﻰﻠﻋ ﹸ ﻞﻴﺋﺍﺮﺳﹺﺇ ﻡ ﺮﺣ ﺎﻣ ﱠ ﻻﹺﺇ ﹶﻞﻴﺋﺍﺮﺳﹺﺇ ﹺﻲﻨﺒﱢ ﻟ ﴾ ] ﻋﻤﺮﺍﻥ ﺁﻝ : 93 [ ﺩﺍﺋﺮﺓ ﲢﺠﺮ ﱂ ﺍﻹﺳﻼﻣﻴﺔ ﻓﺎﻟﺸﺮﻳﻌﺔ ﺍﻷﺳﺎﺱ ﻫﺬﺍ ﻭﻋﻠﻰ ، ،ﺍﻻﺑﺘﻜﺎﺭ ﻭﺍﻟﺘﺠﺪﻳﺪ ﺍﻻﺑﺘﻜﺎﺭ ﰲ ﺍﻟﺒﺸﺮﻱ ﻟﻠﺠﻬﺪ ﻣﺘﺎﺣﺔ ﺍﳌﺸﺮﻭﻉ ﺩﺍﺋﺮﺓ ﻭﺃﺑﻘﺖ ،ﺍﳌﻤﻨﻮﻉ ﺩﺍﺋﺮﺓ ﺣﺠﺮﺕ ،ﺍﻟﻌﻜﺲ ﻭﺇﳕﺎ . 15 3 . ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺃﺳﺲ ﻗﻮﻟﻪ ﺫﻟﻚ ﻭﺩﻟﻴﻞ ،ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻟﻘﻴﺎﻡ ﺍﻟﻀﺮﻭﺭﻳﺔ ﺍﻷﺳﺲ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﺸﺮﻳﻌﺔ ﺗﻀﻤﻨﺖ )) ﻣﻦ ﺣﺴﻨﺔ ﺳﻨﺔ ﺍﻹﺳﻼﻡ ﰲ ﺳﻦ ﺃ ﻓﻠﻪ ﻣﻦ ﻭﻭﺯﺭ ﻭﺯﺭﻫﺎ ﻓﻌﻠﻴﻪ ﺳﻴﺌﺔ ﺳﻨﺔ ﺍﻹﺳﻼﻡ ﰲ ﺳﻦ ﻭﻣﻦ ،ﺷﻴﺌﺎ ﺃﺟﻮﺭﻫﻢ ﻣﻦ ﺫﻟﻚ ﻳﻨﻘﺺ ﻻ ،ﺍﻟﻘﻴﺎﻣﺔ ﻳﻮﻡ ﺇﱃ ﺎ ﻋﻤﻞ ﻣﻦ ﻭﺃﺟﺮ ﺟﺮﻫﺎ ﺷﻴﺌﺎ ﺃﻭﺯﺍﺭﻫﻢ ﻣﻦ ﺫﻟﻚ ﻳﻨﻘﺺ ﻻ ﺍﻟﻘﻴﺎﻣﺔ ﻳﻮﻡ ﺇﱃ ﺎ ﻋﻤﻞ .(( ) ﻣﺎﺟﻪ ﻭﺍﺑﻦ ﻭﺍﻟﻨﺴﺎﺋﻲ ﻭﺍﻟﺘﺮﻣﻴﺬﻱ ﻭﺃﲪﺪ ﻣﺴﻠﻢ ﺭﻭﺍﻩ ( ، ﻭﺇﻥ ﺍﳊﺪﻳﺚ ﻫﺬﺍ ﺇﻻ ﺍﻟﺼﺪﻗﺔ ﻣﻨﺎﺳﺒﺔ ﰲ ﺟﺎﺀ ﰲ ﻳﻨﻔﻌﻬﻢ ﺍﻟﺬﻱ ﻭﺍﻻﺑﺘﻜﺎﺭ ﻭﺍﻻﺑﺪﺍﻉ ﺍﳋﲑﺍﺕ ﻓﻌﻞ ﻋﻠﻰ ﺍﳌﺴﻠﻤﲔ ﳛﺚ ﺍﻹﺳﻼﻡ ﺃﻥ ﻫﻮ ﻣﻨﻪ ﻳﺴﺘﻨﺒﻂ ﻣﺎ ﺷﺮﻳﻌﺘﻬﻢ ﻣﻘﺎﺻﺪ ﳜﺎﻟﻒ ﻭﻻ ﺩﻧﻴﺎﻫﻢ ﺃﻣﻮﺭ . ﺍﻟﺬﻱ ﺍﳌﺎﱄ ﺍﳌﻬﻨﺪﺱ ﻓﺈﻥ ﺍﳌﺎﱄ ﺍﻻﻃﺎﺭ ﻭﰲ ،ﺍﻟﺸﺮﻋﻴﺔ ﺍﻟﻀﻮﺍﺑﻂ ﺇﻃﺎﺭ ﰲ ﻳﻜﻮﻥ ﺃﻥ ﳚﺐ ﻭﺍﻻﺑﺘﻜﺎﺭ ﺍﻻﺑﺪﺍﻉ ﻓﺈﻥ ﺁﻧﻔﺎ ﻗﻠﻨﺎ ﻭﻛﻤﺎ ﻳﺒﺘﻜﺮ ﻟﻜﻨﻪ ،ﺍﻟﻜﺜﲑ ﻭﺍﳋﲑ ﺍﻟﻜﺒﲑ ﺑﺎﻷﺟﺮ ﻳﺒﺸﺮﻩ ﺍﳊﺪﻳﺚ ﻓﺈﻥ ،ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ ﺍﻟﺸﺮﻋﻴﺔ ﺑﺎﳌﺼﺪﺍﻗﻴﺔ ﺗﺘﺼﻒ ﻣﺎﻟﻴﺔ ﻭﻣﻨﺘﺠﺎﺕ ﺃﺩﻭﺍﺕ ﺁﰒ ﻓﻬﻮ ﻣﺸﺮﻭﻋﺔ ﻏﲑ ﻟﻜﻨﻬﺎ ﻣﺒﺘﻜﺮﺓ ﻣﺎﻟﻴﺔ ﲟﻨﺘﺠﺎﺕ ﻳﺄﰐ ﺍﻟﺬﻱ ﺍﳌﺎﱄ ﺍﳌﻬﻨﺪﺱ ﻓﺈﻥ ﻭﻫﻨﺎ ،ﺍﻟﺸﺮﻋﻴﺔ ﺑﺎﻟﻀﻮﺍﺑﻂ ﺍﳌﻨﻀﺒﻂ ﻏﲑ ﺍﻻﺑﺘﻜﺎﺭ ﻣﻦ ﳛﺬﺭ ﺍﻟ ﻟﻠﻮﺯﺭ ﳏﺼﻞ ﻜﺒﲑ . ﻳﻠﻲ ﻓﻴﻤﺎ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺃﺳﺲ ﺃﻫﻢ ﻭﺗﺘﻤﺜﻞ : 1.3 ﻭﺍﻟﻐﺮﺭ ﺍﻟﺮﺑﺎ ﲢﺮﱘ : ﺗﻌﺎﱃ ﻗﻮﻟﻪ ﻣﻨﻬﺎ ﻧﺬﻛﺮ ،ﻛﺜﲑﺓ ﻭﺍﻟﺴﻨﺔ ﺍﻟﻜﺘﺎﺏ ﻣﻦ ﲢﺮﳝﻪ ﻭﺃﺩﻟﺔ ،ﺍﻟﺮﺑﺎ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﺸﺮﻋﻴﺔ ﺣﺮﻣﺖ ﻟﻘﺪ : ﺎﻳ﴿ ﺮﺍﻟ ﻦﻣ ﻲﻘﺑ ﺎﻣ ﹾﺍﻭ ﺭﹶﺫﻭ ﻪﹼ ﻠﺍﻟ ﹾﺍﹸﻮ ﻘ ﺗﺍ ﹾﺍﻮ ﻨﻣﺁ ﻦﻳﺬﱠ ﻟﺍ ﺎﻬ ﻳﹶﺃ ﴾ﲔﹺﻨﻣﺆ ﻣ ﻢ ﺘﹸﻨ ﻛ ﹺﻥﺇ ﺎﺑ ] ﺍﻟﺒﻘﺮﺓ : 278 [ ، ﺍﷲ ﺭﺳﻮﻝ ﻭﻗــﺎﻝ : )) ﺍﻟﺴﺒﻊ ﺍﺟﺘﻨﺒﻮﺍ ﺍﳌﻮﺑﻘﺎﺕ (( . ) ﺭﻭﺍﻩ ﺍﻟﺒﺨﺎﺭﻱ ﻭﻣﺴﻠﻢ ( ﻣﻨﻬﺎ ﻭﺫﻛﺮ ، " ﺍﻟﺮﺑﺎ ." ﺭﺳﻮﻝ ﻰ ﻓﻘﺪ ،ﺍﻟﻐﺮﺭ ﻋﻦ ﺃﻣﺎ ﻋﻨﻪ ﺍﷲ ﻗﺎﻝ ﻫﺮﻳﺮﺓ ﺃﰊ ﻓﻌﻦ ، : )) ﺍﷲ ﺭﺳﻮﻝ ﻰ ﺍﻟﻐﺮﺭ ﺑﻴﻊ ﻭﻋﻦ ،ﺍﳊﺼﺎﺓ ﺑﻴﻊ ﻋﻦ (( . ) ﻣﺴﻠﻢ ﺭﻭﺍﻩ ( ، ﺃ ﻭﻣﻦ ﺍﳍﻮﺍﺀ ﰲ ﻭﺍﻟﻄﲑ ﺍﳌﺎﺀ ﰲ ﺍﻟﺴﻤﻚ ﻛﺒﻴﻊ ﻬﻮﻟﺔﺍ ﺍﻟﺒﻴﻮﻉ ﺍﻟﻐﺮﺭ ﺑﻴﻊ ﻣﺜﻠﺔ ﺇﺫﻥ ﻓﺎﻟﻐﺮﺭ ،ﳎﻬﻮﻝ ﻭﺑﺎﻃﻦ ﺍﳌﺸﺘﺮﻱ ﻳﻐﺮﻱ ﻇﺎﻫﺮ ﻟﻪ ﻛﺎﻥ ﻭﻣﺎ ، ﻭﻳﺆﺛﺮ ،ﻭﺍﻹﺣﺴﺎﻥ ﺍﻟﱪ ﺑﺎﺑﻪ ﻓﻴﻤﺎ ﻳﻐﺘﻔﺮ ﻭﺍﻟﻐﺮﺭ ،ﲦﻨﻪ ﻭﰲ ﺍﳌﺒﻴﻊ ﰲ ﻳﻜﻮﻥ ﻭﻫﻮ ،ﻻ ﺃﻭ ﺃﳛﺼﻞ ﻳﺪﺭﻱ ﻻ ﻭﺍﻟﺬﻱ ﺍﻟﻌﺎﻗﺒﺔ ﳎﻬﻮﻝ ﻛﺎﻥ ﻣﺎ ﻫﻮ ﺑﺎﺑﻪ ﻓﻴﻤﺎ ﺍﳌﻌﺎﻭﺿﺎﺕ . 16
- 7. ﺍﻟﻮﺍﺩﻱ ﺟﺎﻣﻌﺔ ،ﻭﺍﳌﺎﻟﻴﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻟﻌﻠﻮﻡ ﳎﻠﺔ . ،ﺍﳉﺰﺍﺋﺮ ﻠﺪﺍ 02 ﺍﻟﻌﺪﺩ ، 01 - ﺟﻮﺍﻥ 2018 64 2.3 ﺍﻟﺘﻌـﺎﻗـﺪ ﺣﺮﻳـﺔ : ﻏﲑ ﻳﺸﺘﺮﻃﻮﻥ ﺍﻟﱵ ﻭﺑﺎﻟﺸﺮﻭﻁ ،ﻳﺮﻭﻥ ﻣﺎ ﺍﻟﻌﻘﻮﺩ ﻣﻦ ﻳﻌﻘﺪﻭﺍ ﺃﻥ ﰲ ﻟﻠﻨﺎﺱ ﺍﳊﺮﻳﺔ ﺇﻃﻼﻕ ﺍﻟﺘﻌﺎﻗﺪ ﲝﺮﻳﺔ ﻳﻘﺼﺪ ﳑﺎ ﳓﻮﻩ ﺃﻭ ،ﺍﻟﺮﺑﺎ ﻋﻠﻰ ﺍﻟﻌﻘﺪ ﻳﺸﺘﻤﻞ ﻛﺄﻥ ﻭﺣﺮﻣﻬﺎ ،ﺍﻟﺸﺎﺭﻉ ﻋﻨﻬﺎ ﻰ ﻗﺪ ﺃﻣﻮﺭ ﻋﻠﻰ ﻋﻘﻮﺩﻫﻢ ﺗﺸﺘﻤﻞ ﺃﻻ ﻭﻫﻮ ،ﻭﺍﺣﺪ ﺑﻘﻴﺪ ﺇﻻ ﻣﻘﻴﺪﻳﻦ ﺍﻟﺸﺮﻳﻌﺔ ﺣﺮﻣﺘﻪ ﺩﺭﺟﺔ ﺇﱃ ﺗﺮﺗﻔﻊ ﺍﻟﱵ ﺍﳌﻘﺮﺭﺓ ﺍﻟﻌﺎﻣﺔ ﺍﻟﻘﻮﺍﻋﺪ ﲟﻘﺘﻀﻰ ﺃﻭ ﺑﻨﺺ ﳏـﺮﻡ ﺃﻣﺮ ﻋﻠﻰ ﺍﻟﻌﻘﻮﺩ ﺗﻠﻚ ﺗﺸﺘﻤﻞ ﱂ ﻓﻤﺎ ،ﺍﻹﺳﻼﻣﻴﺔ ﻋﻠﻰ ﺃﻭ ،ﻓﺎﺳﺪﺓ ﻓﻬﻲ ﺍﻟﺸﺎﺭﻉ ﺣﺮﻣﻪ ﺃﻣﺮ ﻋﻠﻰ ﺍﻟﻌﻘﻮﺩ ﺍﺷﺘﻤﻠﺖ ﻭﺇﻥ ،ﺑﻪ ﺗﻌﻬﺪ ﲟﺎ ﻣﺄﺧﻮﺫ ﻭﺍﻟﻌﺎﻗﺪ ،ﻻﺯﻡ ﺎ ﺍﻟﻮﻓﺎﺀ ﻓﺈﻥ ،ﻭﺍﻟﻴﻘﲔ ﺍﻟﻘﻄﻊ ﺍﶈ ﺑﺎﳉﺰﺀ ﺍﻟﻮﻓﺎﺀ ﳚﺐ ﻻ ﺍﻷﻗﻞ ﻣﻨﻬﺎ ﺮﻡ . 17 3.3 ﺍﳊﺮﺝ ﻭﺭﻓﻊ ﺍﻟﺘﻴﺴﲑ : ﺍﻟﺘﺴﻬﻴﻞ ﺍﻟﺘﻴﺴﲑ ﻣﻦ ﻭﺍﳌﺮﺍﺩ ، ﻣﺸﻘﺔ ﺑﺪﻭﻥ ﺃﻱ ﺣﺮﺝ ﺃﻭ ﻋﺴﺮ ﻏﲑ ﻣﻦ ﺎ ﻳﻘﻮﻡ ﺃﻥ ﲟﻌﲏ ، ﺍﳊﺮﺝ ﻣﻦ ﻭﺍﳌﺮﺍﺩ ﺍﻟﻀﻴﻖ ، ﺣﺴﺐ ﺃﺩﺍﺋﻬﺎ ﰲ ﻟﻪ ﻳﺮﺧﺺ ﻭﺗﻌﺎﱄ ﺳﺒﺤﺎﻧﻪ ﺍﷲ ﻓﺈﻥ ﺍﳌﻌﺘﺎﺩ ﺍﻟﻨﺤﻮ ﻋﻠﻰ ﺑﺎﻟﻌﺒﺎﺩﺓ ﺍﻟﻘﻴﺎﻡ ﻣﻌﻬﺎ ﻳﺴﺘﻄﻴﻊ ﻻ ﺣﺎﻟﺔ ﰲ ﺍﻟﻌﺒﺪ ﺻﺎﺭ ﻓﺈﺫﺍ ﺍﺳﺘﻄﺎﻋ ﺘﻪ ، ﺑﻘﻮﳍﻢ ﺍﻟﻘﺎﻋﺪﺓ ﻫﺬﻩ ﻋﻦ ﺍﻟﻌﻠﻤﺎﺀ ﻋﱪ ﻭﻗﺪ } ﺍﻟﺘﻴﺴﲑ ﲡﺐ ﺍﳌﺸﻘﺔ ،{ ﺗﻌﺎﱃ ﻳﻘﻮﻝ ﺇﺫ : ﱠ ﻻﹺﺇ ﺎﺴﹾﻔﻧ ﻪﹼ ﻠﺍﻟ ﻒﱢ ﻠﹶﻜ ﻳ ﹶﻻ﴿ ﴾ﺎﻬﻌﺳ ﻭ . ] ﺍﻟﺒﻘﺮﺓ : 286 [ . ﺃﻳﻀﺎ ﺗﻌﺎﱃ ﻭﻳﻘﻮﻝ : ﴾ﹴﺝﺮﺣ ﻦﻣ ﹺﻦﻳ ﺪﺍﻟ ﻲﻓ ﻢﹸ ﻜﻴﹶﻠﻋ ﹶﻞﻌﺟ ﺎﻣﻭ﴿ . ] ﺍﳊﺞ : 78 [ ، ﺍﷲ ﺭﺳﻮﻝ ﻭﻗﺎﻝ : )) ﻳﺴﺮ ﺍﻟﺪﻳﻦ ﺇﻥ ﺍﻟﺪﻳﻦ ﻳﺸﺎﺩ ﻭﻟﻦ ﻏﻠﺒﻪ ﺇﻻ ﺃﺣﺪ (( . ) ﺭﻭﺍﻩ ﺍﻟﺒﺨﺎﺭﻱ ( . ﺍﻟﺸﺮﻋﻴﺔ ﺍﻟﺘﻜﺎﻟﻴﻒ ﰲ ﻭﺍﺿﺤﺎ ﺍﻟﻘﺎﻋﺪﺓ ﻫﺬﻩ ﺃﺛﺮ ﻭﻳﻈﻬﺮ ، ﻣﻦ ﺍﳌﺆﻣﻨﲔ ﻋﻠﻰ ﻳﻔﺮﺽ ﱂ ﻭﻋﻼ ﺟﻞ ﻓﺎﷲ ﻭﺳﻌﻬﻢ ﻣﺎ ﺇﻻ ﺍﻟﻌﺒﺎﺩﺍﺕ ، ﺍﻷﺻﻞ ﻭﺟﻌﻞ ﺍﻟﻌﺒﺎﺩ ﺃﻣﺎﻡ ﻣﻔﺘﻮﺣﺎ ﺍﻟﺘﻌﺎﻗﺪ ﺑﺎﺏ ﺳﺒﺤﺎﻧﻪ ﺍﷲ ﺟﻌﻞ ﺣﻴﺚ ﻣﻄﺮﺩﺓ ﺍﻟﻘﺎﻋﺪﺓ ﳒﺪ ﺍﳌﻌﺎﻣﻼﺕ ﳎﺎﻝ ﻓﻔﻲ ﺍﻹﺑﺎﺣﺔ ﻓﻴﻬﺎ ، ﺑﺎﻟﺒﺎﻃﻞ ﺍﻟﻨﺎﺱ ﺃﻣﻮﺍﻝ ﺃﻛﻞ ﲢﺮﻡ ﺃﻭ ﺍﻟﻈﻠﻢ ﲤﻨﻊ ﺍﻟﱵ ﺗﻠﻚ ﺇﻻ ﺍﻟﻘﻴﻮﺩ ﻣﻦ ﻳﻀﻊ ﻭﱂ . 18 4.3 ﺍﻟﺘﺤﺬﻳﺮ ﻣﻦ ﺑﻴﻌﺘﲔ ﰲ ﺑﻴﻌﺔ ﻭﺍﺣﺪﺓ : ﺍﳍﻨﺪﺳﺔ ﺗﻘﻮﻡ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﻭﻫﻮ ﺃﺧﺮ ﺃﺳﺎﺱ ﻋﻠﻰ ﺃﻳﻀﺎ ﺍﻟﻨﻬﻲ ﻋﻦ ﺑﻴﻌﺘﲔ ﰲ ،ﻭﺍﺣﺪﺓ ﺑﻴﻌﺔ ﻟﻴﺲ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﰲ ﺍﻻﺑﺘﻜﺎﺭ ﺃﻥ ﺳﺎﺑﻘﺎ ﻗﻠﻨﺎ ﻭﻗﺪ ﺩﺭﺟﺔ ﺇﱃ ﻣﺘﻤﻴﺰﺍ ﺍﻻﺧﺘﻼﻑ ﻫﺬﺍ ﻳﻜﻮﻥ ﺃﻥ ﺑﺪ ﻻ ﺑﻞ ،ﺍﻟﺴﺎﺋﺪ ﻋﻦ ﺍﻻﺧﺘﻼﻑ ﳎﺮﺩ ﺍﻷﺩﻭﺍﺕ ﺗﺴﺘﻄﻴﻊ ﻻ ﻣﺎ ﲢﻘﻖ ﺍﳌﺒﺘﻜﺮﺓ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ ﺍﻵﻟﻴﺔ ﺃﻭ ﺍﻷﺩﺍﺓ ﺗﻜﻮﻥ ﺃﻥ ﺑﺪ ﻓﻼ ﻟﺬﺍ ،ﻭﺍﳌﺜﺎﻟﻴﺔ ﺍﻟﻜﻔﺎﺀﺓ ﻣﻦ ﺃﻓﻀﻞ ﳌﺴﺘﻮﻯ ﲢﻘﻴﻘﻪ ﻭﺍﺣﺪ ﺑﻴﻌﺔ ﻳﺴﺎﻭﻱ ﺑﻴﻌﺘﲔ ﳎﻤﻮﻉ ﻛﺎﻥ ﻓﺈﺫﺍ ،ﲢﻘﻴﻘﻪ ﺍﻟﺴﺎﺋﺪﺓ ﻭﺍﻵﻟﻴﺎﺕ ﺍﻻﻟﺘﻔﺎﻑ ﺳﻮﻯ ﺍﻟﺒﻴﻌﺘﲔ ﺇﱃ ﻟﻠﺠﻮﺀ ﻣﻌﲎ ﻓﻼ ،ﺁﺧﺮ ﻧﻮﻉ ﻣﻦ ﺓ ﺗﻘﻴﺪﻫﺎ ﺃﻭ ﺍﻟﻮﺍﺣﺪﺓ ﺍﻟﺒﻴﻌﺔ ﺗﻠﻚ ﲤﻨﻊ ﺍﻟﱵ ﺍﻷﻧﻈﻤﺔ 19 ﳒﺪ ﺑﻴﻌﺔ ﰲ ﺑﻴﻌﺘﲔ ﺻﻮﺭ ﻭﻣﻦ ، : ﻏﲑﻩ ﻣﻦ ﻏﲑﻩ ﻣﻦ ﺷﻴﺌﺎ ﻳﺒﻴﻊ ﺃﻥ ﻭﻫﻮ ،ﺍﻟﻌﻴﻨﺔ ﺑﻴﻊ ﺍﻟﻘﺪﺭ ﺫﻟﻚ ﻣﻦ ﺃﻗﻞ ﻧﻘﺪ ﺑﺜﻤﻦ ﺍﻟﺜﻤﻦ ﻗﺒﺾ ﻗﺒﻞ ﻳﺸﺘﺮﻳﻪ ﰒ ،ﺍﳌﺸﺘﺮﻱ ﺇﱃ ﻭﻳﺴﻠﻤﻪ ﻣﺆﺟﻞ ﺑﺜﻤﻦ . 20 ﻭ ﺃﳘﻴﺔ ﺗﺮﺟﻊ ﺑﻴﻌﺘﲔ ﻋﻦ ﺍﻟﻨﻬﻲ ﻗﺎﻋﺪﺓ ﰲ ﺑﻴﻌﺔ ،ﻭﺍﺣﺪﺓ ﰲ ﺎﺃ ﺑﺎﻹﺿﺎﻓﺔ ﺗﻀﻤﻦ ﺇﱃ ﺍﻟﺴﻼﻣﺔ ،ﺍﻟﺸﺮﻋﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻔﺎﺀﺓ ﻟﻠﻤﻌﺎﻣﻼﺕ ﺍﳌﺎﻟﻴﺔ . 21 4 . ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺧﺼﺎﺋﺺ ﺃﳘﻬﺎ ﺍﳋﺼﺎﺋﺺ ﻣﻦ ﲟﺠﻤﻮﻋﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺗﺘﻤﻴﺰ : 1.4 ﺍﻟﺸﺮﻋﻴﺔ ﺍﳌﺼﺪﺍﻗﻴﺔ : ﺍﳌﺼ ﺗﻌﲏ ﻳﺘﻄﻠﺐ ﻭﻫﺬﺍ ،ﳑﻜﻦ ﻗﺪﺭ ﺑﺄﻛﱪ ﻟﻠﺸﺮﻉ ﻣﻮﺍﻓﻘﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﻨﺘﺠﺎﺕ ﺗﻜﻮﻥ ﺃﻥ ﺍﻟﺸﺮﻋﻴﺔ ﺪﺍﻗﻴﺔ ﻗﺪﺭ ﺍﺗﻔﺎﻕ ﳏﻞ ﺗﻜﻮﻥ ﻣﺒﺘﻜﺮﺓ ﳊﻠﻮﻝ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺪﻑ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﻓﺎﳍﻨﺪﺳﺔ ،ﺍﻹﻣﻜﺎﻥ ﻗﺪﺭ ﺍﻟﻔﻘﻬﻲ ﺍﳋﻼﻑ ﻣﻦ ﺍﳋﺮﻭﺝ ﺍﳌﺴﺘﻄﺎﻉ؛ 2.4 ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻔﺎﺀﺓ : ﺗﺘﻤﻴﺰ ﺍﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺑ ﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﳌﺼﺪﺍﻗﻴﺔ ﺍﻟﺸﺮﻋﻴﺔ ﲞﺎﺻﻴﺔ ﻣﻨﺎﻇﺮﺓ ﺃﺧﺮﻯ ﻟﺘﻠﻚ ﺍﻟﱵ ﺎ ﺗﺘﻤﻴﺰ ﺍﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﻭﻫﻲ ﺍﻟﻜﻔﺎﺀﺓ ،ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻳﻨﺒﻐﻲ ﳌﻨﺘﺠﺎﺕ ﺻﻨﺎﻋﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺃﻥ ﺗﻜﻮﻥ ﺫﺍﺕ ﻛﻔﺎﺀﺓ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻋﺎﻟﻴﺔ ﻣﻘﺎﺭﻧﺔ ﺑﺎﳌﺒﺘﻜﺮﺍﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﻭﺃﻥ ﺗﺘﺠﻨﺐ ﰲ ﺍﳌﺴﺎﻋﺪﺓ ﺯﻳﺎﺩﺓ ﺍﻵﺛﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ 22 ﳌﻨﺘﺠﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻔﺎﺀﺓ ﺯﻳﺎﺩﺓ ﻭﳝﻜﻦ ،
- 8. ﺍﻟﻮﺍﺩﻱ ﺟﺎﻣﻌﺔ ،ﻭﺍﳌﺎﻟﻴﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻟﻌﻠﻮﻡ ﳎﻠﺔ . ،ﺍﳉﺰﺍﺋﺮ ﻠﺪﺍ 02 ﺍﻟﻌﺪﺩ ، 01 - ﺟﻮﺍﻥ 2018 65 ﲣﻔﻴﺾ ﻭﻛﺬﺍ ﺍﳌﻌﺎﻣﻼﺕ ﺗﻜﺎﻟﻴﻒ ﻭﲣﻔﻴﺾ ﺍﳌﺨﺎﻃﺮ ﲢﻤﻞ ﰲ ﻣﺸﺎﺭﻛﺔ ﰲ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﻔﺮﺹ ﺗﻮﺳﻴﻊ ﻃﺮﻳﻖ ﻋﻦ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻭﺍﻟﺴﻤﺴﺮﺓ؛ ﺍﻟﻮﺳﺎﻃﺔ ﻭﻋﻤﻮﻻﺕ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻋﻠﻰ ﺍﳊﺼﻮﻝ ﺗﻜﺎﻟﻴﻒ 23 3.4 ﺍﻻﺑﺘﻜﺎﺭ ﺍﳊﻘﻴﻘﻲ ﺑﺪﻝ ﺍﻟﺘﻘﻠﻴﺪ : ﻳﻌﺘﱪ ﺍﻟﺘﻨﻮﻉ ﺍﳌﺘﻮﻓﺮ ﰲ ﺍﳌﻨﺘﺠﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺣﻘﻴﻘﻴﺎ ﺗﻨﻮﻋﺎ ﻭﻟﻴﺲ ﺻﻮﺭﻳﺎ ﻛﻤﺎ ﰲ ﺃﺩﻭﺕ ﺍﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ، ﺣﻴﺚ ﺃﻥ ﻛﻞ ﺃﺩﺍﺓ ﻣﻦ ﺃﺩﻭﺍﺕ ﺍﳍﻨﺪﺳﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﳍﺎ ﻃﺒﻴﻌﺔ ﺗﻌﺎﻗﺪﻳﺔ ﻭﺧﺼﺎﺋﺺ ﲤﻴﺰﻫﺎ ﻋﻦ ﻏﲑﻫﺎ ﻣﻦ ﺍﻷﺩﻭﺍﺕ ،ﺍﻷﺧﺮﻯ ﺳﻮﺍﺀ ﺗﻌﻠﻖ ﺍﻷﻣﺮ ﺑﺎﳌﺨﺎﻃﺮ ﺍﻟﻀﻤﺎﻧﺎﺕ ﺃﻭ ،ﺍﻟﺘﺴﻌﲑ ﻭﻫﺬﺍ ﻣﻦ ﻣﻨﻄﻠﻖ ﺃﻥ ﺍﳌﻘﺼﻮﺩ ﺑﺎﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﻫﻮ ﻣﺎ ﻳﻠﱯ ﻣﺼﻠﺤﺔ ﺣﻘﻴﻘﻴﺔ ﻟﻠﻤﺘﻌﺎﻣﻠﲔ ﺍﻻﻗﺘﺼﺎﺩﻳﲔ ﰲ ﺍﻷﺳﻮﺍﻕ ﻭﻟﻴﺲ ﳎﺮﺩ ﻋﻘﺪ ﺻﻮﺭﻱ ﻣﻦ ﺍﻟﻌﻘﻮﺩ ،ﺍﻟﻮﳘﻴﺔ ﻭﻫﺬﺍ ﻳﺆﻛﺪ ﻣﺎ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻟﻼﺑﺘﻜﺎﺭ؛ 24 5 . ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻇﻬﻮﺭ ﺃﺳﺒﺎﺏ ﺍ ﺃﳘﻴﺔ ﺗﱪﺯ ﺍﻟﺸﺮﻋﻴﺔ ﺍﳌﺼﺪﺍﻗﻴﺔ ﺑﲔ ﲡﻤﻊ ﺟﺪﻳﺪﺓ ﻣﺎﻟﻴﺔ ﻭﺃﺩﻭﺍﺕ ﻣﺒﺘﻜﺮﺓ ﺣﻠﻮﻝ ﻹﳚﺎﺩ ﻣﻨﺎﺳﺒﺔ ﻛﺄﺩﺍﺓ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﳍﻨﺪﺳﺔ ﻭﺳﺎﺋﻞ ﻭﺗﻄﻮﺭ ﻧﺎﺣﻴﺔ ﻣﻦ ﺍﻟﻌﺎﳌﻴﺔ ﺍﻷﺳﻮﺍﻕ ﰲ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺼﺎﺭﻑ ﺑﲔ ﺍﻟﺸﺪﻳﺪﺓ ﺍﳌﻨﺎﻓﺴﺔ ﻗﻮﻯ ﺳﺎﳘﺖ ﻭﻟﻘﺪ ،ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ ﺍﳌﻌﻠﻮﻣﺎ ﻭﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﻻﺗﺼﺎﻻﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻭﲤﻮﻳﻞ ﺍﳌﺼﺮﰲ ﻭﺍﻟﺘﻤﻮﻳﻞ ﺍﻟﺸﺮﻛﺎﺕ ﲤﻮﻳﻞ ﳎﺎﻝ ﰲ ﺍﳌﺘﺴﺎﺭﻋﺔ ﻭﺍﻟﺘﻄﻮﺭﺍﺕ ﺛﺎﻧﻴﺔ ﻧﺎﺣﻴﺔ ﻣﻦ ﺕ ﺍﻹﺳﻼﻣﻴ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﲟﻔﻬﻮﻡ ﺍﻻﻫﺘﻤﺎﻡ ﺇﱃ ﺃﺩﻯ ﳑﺎ ﺍﳌﺎﱄ ﺍﳊﻘﻞ ﰲ ﺍﻻﺑﺘﻜﺎﺭﺍﺕ ﲢﺪﻳﺪ ﺻﻌﻴﺪ ﻋﻠﻰ ﻫﺎﻡ ﺩﻭﺭ ﻟﻌﺐ ﰲ ،ﺛﺎﻟﺜﺔ ﻧﺎﺣﻴﺔ ﻣﻦ ﺔ . 25 ﺍﻟﱵ ﺍﻷﺳﺒﺎﺏ ﺃﻫﻢ ﻧﻮﺭﺩ ﻳﻠﻲ ﻣﺎ ﻭﰲ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻇﻬﻮﺭ ﰲ ﺳﺎﳘﺖ : 1.5 ﺍﻧﻀﺒﺎﻁ ﻗﻮﺍﻋﺪ ﺍﻟﺸﺮﻳﻌﺔ ﺍﻹﺳﻼﻣﻴﺔ : ﻋﻠﻰ ﻗﺎﺩﺭﺓ ﺗﻜﻮﻥ ﺃﻥ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﻣﻨﺘﺠﺎﺕ ﰲ ﻳﺸﺘﺮﻁ ﺗﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎﺕ ﺍﻟﻨﺎﺱ ﺑﺼﻮﺭﺓ ﻛﻔﺌﺔ ﺍﻗﺘﺼﺎﺩﻳﺎ ﻣﻊ ﺍﻟﺘﺰﺍﻣﻬﺎ ﻭﺍﳉﻤﻊ ،ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﺸﺮﻳﻌﺔ ﺗﻀﻌﻬﺎ ﺍﻟﱵ ﻭﺍﻟﻀﻮﺍﺑﻂ ﺑﺎﻷﺣﻜﺎﻡ ﺑﲔ ﻫﺬﻳﻦ ﺍﻟﺸﺮﻃ ﲔ ﻳﺘﻄﻠﺐ ﻗﺪﺭﺍ ﻣﻦ ﺍﻟﺒﺤﺚ ﻭﺍﻟﻌﻨﺎﻳﺔ ﺣﱴ ﳝﻜﻦ ﺍﻟﻮﺻﻮﻝ ﻟﻠﻬﺪﻑ ،ﺍﳌﻨﺸﻮﺩ ﻓﺎﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﻣﻄﻠﻮﺑﺔ ﻟﻠﺒﺤﺚ ﻋﻦ ﺍﳊﻠﻮﻝ ﺍﻟﱵ ﺗﻠﱯ ﺍﻻﺣﺘﻴﺎﺟﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﻊ ﺍﺳﺘﻴﻔﺎﺀ ﻣﺘﻄﻠﺒﺎﺕ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﺸﺮﻋﻴﺔ . 26 2.5 ﺗﻄﻮﺭ ﺍﳌﻌﺎﻣﻼﺕ ﺍﳌﺎﻟﻴﺔ : ﺍﳌﻌﺎﻣﻼﺕ ﲡﻤﻊ ﰲ ﺍﻹﺳﻼﻡ ﺑﲔ ﺍﻟﺜﺒﺎﺕ ﻭﺍﻟﺘﻄﻮﺭ ﺃﻭ ﺍﳌ ،ﺮﻭﻧﺔ ﻓﺎﻟﺮﺑﺎ ﻭﺍﻟﻐﺶ ﻭﺍﻻﺣﺘﻜﺎﺭ ﻣﻦ ﺍﻷﺷﻴﺎﺀ ﺍﻟﱵ ﺣﺮﻣﻬﺎ ﺍﻹﺳﻼﻡ ﻣﻨﺬ ﺃﻛﺜﺮ ﻣﻦ ﺃﺭﺑﻌﺔ ﻋﺸﺮ ،ﻗﺮﻧﺎ ﻓﻤﻬﻤﺎ ﺍﺧﺘﻠﻔﺖ ﺍﻟﺼﻮﺭ ﻭﺍﻷﺷﻜﺎﻝ ﻓﻠﻴﺲ ﻷﺣﺪ ﺃﻥ ﳛﻞ ﺻﻮﺭﺓ ﻣﺴﺘﺤﺪﺛﺔ ﺃﻭ ﺷﻜﻼ ﺟﺪﻳﺪﺍ ﻣﺎ ﺩﺍﻡ ﰲ ﺟﻮﻫﺮﻩ ﻳﺪﺧﻞ ﲢﺖ ﻣﺎ ﺣﺮﻣﻪ ﺍﷲ ﺳﺒﺤﺎﻧﻪ ﻭﺗﻌﺎﱃ ، ﻭﺍﻟﺒﻴﻊ ﺣﻼﻝ ﺇﱃ ﻳﻮﻡ ﺗﻌﺎﱃ ﻗﺎﻝ ﻳﺒﻌﺜﻮﻥ : ﴿ ﹶﺃﻭ ﻡ ﺮﺣﻭ ﻊﻴﺒﹾﻟﺍ ﻪﹼ ﻠﺍﻟ ﱠ ﻞﺣ ﴾ﺎﺑ ﺮﺍﻟ ] ﺍﻟﺒﻘﺮﺓ : 275 [ ، ﺍﳊﺎﱄ ﻋﺼﺮﻧﺎ ﰲ ﻭﺍﺳﺘﺤﺪﺛﺖ ﻳﺘﻌﺎﻣﻞ ﺍﻟﺒﻴﻮﻉ ﻣﻦ ﻋﺪﻳﺪﺓ ﺃﺷﻜﺎﻝ ،ﺎ ﺍﻟﻨﺎﺱ ﻭﻣﺎ ﺩﺍﻡ ﺍﻟﺒﻴﻊ ﳜﻠﻮ ﻣﻦ ،ﺍﶈﻈﻮﺭ ﻓﻠﻴﺲ ﻷﺣﺪ ﺃﻥ ﻳﻘﻒ ﺑﻪ ﻋﻨﺪ ﺷﻜﻞ ﺗﻌﺎﻣﻞ ﺑﻪ ﺍﳌﺴﻠﻤﻮﻥ ﰲ ﻋﺼﺮ ،ﻣﻌﲔ ﳍﺬﺍ ﻛﺎﻥ ﻻ ﺑﺪ ﳌﻦ ﻳﺪﺭﺱ ﻓﻘﻪ ﺍﳌﻌﺎﻣﻼﺕ ﺍﳌﻌﺎ ﺻﺮﺓ ﺃﻥ ﳝﻴﺰ ﺑﲔ ﺍﻟﺜﺎﺑﺖ ،ﻭﺍﳌﺘﻄﻮﺭ ﻭﺃﻥ ﻳﻨﻈﺮ ﺇﱃ ﺍﻟﺘﻜﻴﻴﻒ ﺍﻟﺸﺮﻋﻲ ﻟﻠﺼﻮﺭ ﺍﳌﺴﺘﺤﺪﺛﺔ ﺣﱴ ﳝﻜﻦ ﺑﻴﺎﻥ ﺍﳊﻜﻢ ،ﺍﻟﺸﺮﻋﻲ ﻭﻣﻦ ﰒ ﺇﳚﺎﺩ ﺍﻟﺒﺪﺍﺋﻞ ﺇﻥ ﺃﻣﻜﻦ ﺫﻟﻚ . ﺇﺫﻥ ﻓﺘﻄﻮﺭ ﺍﻟﺘﻌﺎﻣﻼﺕ ﺍﳌﺎﻟﻴﺔ ﰲ ﺍﻟﻌﺼﺮ ﺍﳊﺎﺿﺮ ﻭﺗﺰﺍﻳﺪ ﻋﻮﺍﻣﻞ ﺍﳌﺨﺎﻃﺮ ،ﻭﺍﻟﻼﻳﻘﲔ ﻭﺗﻐﲑ ﺍﻷﻧﻈﻤﺔ ﺍﳊﺎﻛﻤﺔ ﻟﻠﺘﻤﻮﻳﻞ ﻭﺍﻟﺘﺒﺎﺩﻝ ﺍﻻ ،ﻗﺘﺼﺎﺩﻱ ﳑﺎ ﳚﻌﻞ ﺍﻻﺣﺘﻴﺎﺟﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﻌﻘﺪﺓ ﻭ ،ﻣﺘﺸﻌﺒﺔ ﻭﻳﺰﻳﺪ ﻣﻦ ﰒ ﺍﳊﺎﺟﺔ ﻟﻠﺒﺤﺚ ﻋﻦ ﺣﻠﻮﻝ ﻣﻼﺋﻤﺔ ﳍﺎ . 3.5 ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻦ ﺍﳌﻨﺎﻓﺴﺔ : ﺇﻥ ﻭﺟﻮﺩ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ،ﺍﻟﺮﺃﲰﺎﻟﻴﺔ ﻭﳕﻮﻫﺎ ﺇﱃ ﺩﺭﺟﺔ ﻓﺮﺿﺖ ﻗﺪﺭﺍ ﻛﺒﲑﺍ ﻣﻦ ﺍﻟﺘﺤﺪﻱ ﻋﻠﻰ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻲ ، ﻓﺎﳊﻠﻮﻝ ﺍﻟﱵ ﻳ ﻘﺪﻣﻬﺎ ﺍﳌﺴﻠﻤﻮﻥ ﻻ ﻳﻜﻔﻲ ﺃﻥ ﺗﻜﻮﻥ ﻋﻤﻠﻴﺔ ،ﻓﺤﺴﺐ ﺑﻞ ﳚﺐ ﻣﻊ ﺫﻟﻚ ﺃﻥ ﲢﻘﻖ ﻣﺰﺍﻳﺎ ﻣﻜﺎﻓﺌﺔ ﻟﺘﻠﻚ ﺍﻟﱵ ﲢﻘﻘﻬﺎ ﺍﳊﻠﻮﻝ ﺍﻟﺮﺃﲰﺎﻟﻴﺔ . ﻭﻳﺘﺮﺗﺐ ﻋﻠﻰ ﻫﺬﻩ ﺍﳉﻮﺍﻧﺐ ﺻﻌﻮﺑﺔ ﺇﳚﺎﺩ ﺣﻠﻮﻝ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺇﺳﻼﻣﻴﺔ ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﻣﻨﺎﻓﺴﺔ ﺍﻟﺒﺪﺍﺋﻞ ﺍﻟﺴﺎﺋﺪﺓ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﺍﳌﻌﺎﺻﺮ ، ﻭﻣﻦ ﻫﻨﺎ ﺑﺮﺯﺕ ﺍﳊﺎﺟﺔ ﻟﺘﻄﻮﻳﺮ ﺍﳍ ﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﻭﺗﺄﺻﻴﻠﻬﺎ 27 .
- 9. ﺍﻟﻮﺍﺩﻱ ﺟﺎﻣﻌﺔ ،ﻭﺍﳌﺎﻟﻴﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻟﻌﻠﻮﻡ ﳎﻠﺔ . ،ﺍﳉﺰﺍﺋﺮ ﻠﺪﺍ 02 ﺍﻟﻌﺪﺩ ، 01 - ﺟﻮﺍﻥ 2018 66 4.5 ﻣﻮﺍﺟﻬﺔ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ : ﺍﳌﺆﺳﺴﺎﺕ ﺗﻮﺍﺟﻪ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﺘﺤﺪﻳﺎﺕ ﻣﻦ ﺍﻟﻌﺪﻳﺪ ، ﻭﻟﻌﻞ ﻏﻴﺎﺏ ﺍﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺗﻌﺘﱪ ﻣﻦ ﺃﻫﻢ ﺗﻠﻚ ،ﺍﻟﺘﺤﺪﻳﺎﺕ ﻭﻫﻮ ﻣﺎ ﺗﺸﲑ ﺇﻟﻴﻪ ﺍﻟﺪﺭﺍﺳﺎﺕ ،ﺍﻟﺘﻄﺒﻴﻘﻴﺔ ﺩﺭﺍﺳﺔ ﻓﻔﻲ ﻟﻠ ﻤﺼﺮﻑ ﺍﻹﺳﻼﻣﻲ ﻟﻠﺘﻨﻤﻴﺔ ﺣﻮﻝ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺍﻟﻌﻤﻞ ﺍﳌﺼﺮﰲ ،ﺍﻹﺳﻼﻣﻲ ﺧﻠﺼﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ ﺃﻥ ﺃﻫﻢ ﺪﲢ ﻳﻮﺍﺟﻪ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﻫﻮ ﻏﻴﺎﺏ ﺃﻭ ﺿﻌﻒ ﺍﳍﻨﺪﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺆﺳﺴﺎﺕ ﺬﻩ ... ﻣﻦ ﻫﻨﺎ ﺗﺒﺪﻭ ﻟﻨﺎ ﺿﺮﻭﺭﺓ ﻭﺃﳘﻴﺔ ﻭﺟﻮﺩ ﻫﻨﺪﺳﺔ ﻣﺎﻟﻴﺔ ﺧﺎﺻﺔ ﺑﺎﳌ ﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ . 28 5.5 ﺍﻟﻌﺎﳌﻴﺔ ﺍﻷﺳﻮﺍﻕ ﻣﻦ ﺍﻟﻘﺎﺩﻣﺔ ﺍﻟﺘﺤﻮﻻﺕ : ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺼﺎﺭﻑ ﺃﻣﺎﻡ ﺃﻭﺳﻊ ﻭﺁﻓﺎﻕ ﻓﺮﺹ ﺍﻟﺘﺤﻮﻻﺕ ﻫﺬﻩ ﺗﻔﺘﺢ ﺃﻥ ﺍﳌﻨﺘﻈﺮ ﻣﻦ ﻣﻦ ﻣﺰﻳﺪﺍ ﺃﻳﻀﺎ ﺗﻌﲏ ﺍﻟﺘﻄﻮﺭﺍﺕ ﻭﻫﺬﻩ ،ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﺍﺗﻔﺎﻗﻴﺎﺕ ﺗﻄﺒﻴﻖ ﻫﻮ ﺍﻟﺘﺤﻮﻻﺕ ﻫﺬﻩ ﺃﺑﺮﺯ ﻭﻣﻦ ،ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﳌ ﻻﺑﺪ ﻟﺬﻟﻚ ،ﺍﻟﺘﻨﺎﻓﺴﻴﺔ ﺍﳌﻴﺰﺓ ﻋﻠﻰ ﻟﻠﺤﺼﻮﻝ ﺍﻷﻭﻟﻮﻳﺎﺕ ﺃﻫﻢ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻨﺘﺠﺎﺕ ﰲ ﺍﳌﺎﱄ ﺍﻻﺑﺘﻜﺎﺭ ﻭﻳﻌﺘﱪ ،ﺍﻷﺳﻮﺍﻕ ﰲ ﻨﺎﻓﺴﺔ ﻣﻦ ﺍﻹﺳﻼﻣﻴﺔ ﻭﺍﳌﺼﺎﺭﻑ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺆﺳﺴﺎﺕ ﰲ ﺍﻹﺳﻼﻣﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳍﻨﺪﺳﺔ ﺍﻋﺘﻤﺎﺩ . 29 ﹰﺎﺛﺎﻟﺜ : ﺍﻹﻣﺎﺭﺍﰐ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ 1 . ﺑﺎﻟﺼﻨﺪﻭﻕ ﺍﻟﺘﻌﺮﻳﻒ ﳝﻜﻦ ﺎﺑﺄ ﺍﻟﺼﻨﺪﻭﻕ ﺗﻌﺮﻳﻒ " ﻭﺗﺮﺳﻴﺦ ﺑﺎﻟﺰﻛﺎﺓ ﺍﻟﻮﻋﻲ ﺯﻳﺎﺩﺓ ﺇﱃ ﺪﻑ ،ﺣﻜﻮﻣﻴﺔ ﻭﺷﺮﻋﻴﺔ ﺑﺈﺷﺮﺍﻑ ﲢﻈﻰ ﺍﲢﺎﺩﻳﺔ ﺯﻛﻮﻳﺔ ﻫﻴﺌﺔ ﻟﺘﺴﺘﻔﻴﺪ ﻭﳑﺎﺭﺳﺔ ﺗﻄﺒﻴﻘﺎ ﺍﻟﻔﺮﻳﻀﺔ ﻫﺬﻩ ﺇﺣﻴﺎﺀ ﻋﻠﻰ ﻭﺗﻌﻤﻞ ،ﺘﻤﻊﻭﺍ ﺍﻟﻔﺮﺩ ﺻﻌﻴﺪ ﻋﻠﻰ ﺍﻟﺘﻨﻤﻴﺔ ﳎﺎﻝ ﰲ ﺍﳍﺎﻡ ﻭﺩﻭﺭﻫﺎ ﺍﻟﺰﻛﺎﺓ ﻓﺎﻋﻠﻴﺔ ﻣﻔﻬﻮﻡ ﺍﶈﺘﺎﺟﺔ ﺘﻤﻊﺍ ﺷﺮﺍﺋﺢ ﻣﻨﻬﺎ ﺗﺴﻤﻰ ﺍﻟﱵ ﺍﻟﺸﺮﻋﻴﺔ ﻟﻠﻤﺼﺎﺭﻑ ﻭﻓﻘﺎ ﻭﺫﻟﻚ ﺍﺧﺘﻼﻓﻬﺎ ﻋﻠﻰ ) ﺍﻟﺰﻛﺎﺓ ﻣﺼﺎﺭﻑ ."( ﺗﻨﻤﻴﺔ ﳎﺎﻝ ﰲ ﻭﻳﻨﺸﻂ ،ﺇﻧﺴﺎﻧﻴﺎ ﻭﻣﺘﻼﺣﻢ ﺍﺟﺘﻤﺎﻋﻴﺎ ﻣﺘﻜﺎﻓﻞ ﳎﺘﻤﻊ ﲢﻘﻴﻖ ﺃﻭﻟﻮﻳﺎﺗﻪ ﺳﻠﻢ ﺃﻋﻠﻰ ﰲ ﺃﻳﻀﺎ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ ﻳﻀﻊ ﻛﻤﺎ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﺸﺮﻳﻌﺔ ﺃﺳﺲ ﻭﻓﻖ ﺍﶈﺘﺎﺝ ﺍﻹﻧﺴﺎﻥ ﻭﺧﺪﻣﺔ ﺍﳋﲑﻱ ﺍﻟﻌﻤﻞ . 30 2 . ﻭﺗ ﺍﻟﺼﻨﺪﻭﻕ ﻧﺸﺄﺓ ﻄﻮﺭﻩ 31 ﰲ ﺍﻟﺰﻛﺎﺓ ﺑﺼﻨﺪﻭﻕ ﺍﻟﻌﻤﻞ ﺑﺪﺃ 2003 ﺯﻛﻮﻳﺎ ﺻﺮﺣﺎ ﺗﻜﻮﻥ ﻭﺃﻥ ،ﻭﺃﻫﺪﺍﻑ ﺃﺳﺲ ﺫﺍﺕ ﻗﻮﻳﺔ ﻣﺆﺳﺴﺔ ﺇﻧﺸﺎﺀ ﻋﻴﻨﻪ ﻧﺼﺐ ﻭﻭﺿﻊ ، ﻟﻠﺘﻌﺮﻑ ،ﺍﳋﻠﻴﺠﻲ ﺍﻟﺘﻌﺎﻭﻥ ﲟﺠﻠﺲ ﺍﻟﺰﻛﺎﺓ ﻟﺼﻨﺎﺩﻳﻖ ﺑﺰﻳﺎﺭﺍﺕ ﺑﺪﺃﺕ ﻭﺍﻟﱵ ﻣﺮﺍﺣﻞ ﺛﻼﺙ ﻋﻠﻰ ﺍﻟﻌﻤﻞ ﻗﺴﻢ ﺍﳍﺪﻑ ﻫﺬﺍ ﺃﺟﻞ ﻭﻣﻦ ،ﺑﻪ ﻳﻌﺘﺪ ﺗﻘ ﺍﻟﱵ ﻭﺍﳋﺪﻣﺎﺕ ﺎ ﺍﻟﻌﻤﻞ ﻧﻈﻢ ﺇﱃ ﺫﻟﻚ ﺗﻼ ،ﺍﳌﺆﺳﺴﺎﺕ ﺑﺘﻠﻚ ﺍﳋﱪﺍﺕ ﲨﻴﻊ ﻭﲢﻠﻴﻞ ﺑﺪﺭﺍﺳﺔ ﻗﺎﻣﺖ ﻋﻤﻞ ﻓﺮﻕ ﺗﺸﻜﻴﻞ ﰒ ﻭﻣﻦ ،ﺪﻣﻬﺎ ﻋﻠﻰ ﺍﳌﺴﺒﻮﻗﺔ ﻏﲑ ﻭﺍﳌﺸﺎﺭﻳﻊ ﺍﳋﺪﻣﺎﺕ ﻣﻦ ﺍﻟﻌﺪﻳﺪ ﺍﻟﺼﻨﺪﻭﻕ ﻓﻘﺪﻡ ،ﺍﻵﺧﺮﻭﻥ ﻭﺻﻞ ﺣﻴﺚ ﻣﻦ ﺍﻻﻧﻄﻼﻕ ﻓﻴﻬﺎ ﰎ ﻭﺍﻟﱵ ،ﺍﻻﻧﻄﻼﻕ ﻣﺮﺣﻠﺔ ﻓ ﺍﳋﻠﻴﺠﻲ ﺍﻟﺘﻌﺎﻭﻥ ﳎﻠﺲ ﻣﺴﺘﻮﻯ ﻋﻠﻰ ﻟﻴﺲ ،ﺍﻟﺰﻛﺎﺓ ﺻﻨﺎﺩﻳﻖ ﻣﺴﺘﻮﻯ ﻭﺍﻟﱵ ،ﺍﻟﺘﻤﻜﲔ ﻣﺮﺣﻠﺔ ﰒ ،ﺑﺄﺳﺮﻩ ﺍﻟﻌﺎﱂ ﻣﺴﺘﻮﻯ ﻋﻠﻰ ﺑﻞ ،ﺤﺴﺐ ﺣﺪﺍﺛﺘﻪ ﻣﻦ ﺑﺎﻟﺮﻏﻢ ﻭﻫﺬﺍ ،ﺍﻷﺧﺮﻯ ﺍﻟﺼﻨﺎﺩﻳﻖ ﺑﻪ ﺗﻘﺘﺪﻱ ﺍﳋﱪﺍﺕ ﻟﺘﺼﺪﻳﺮ ﻣﺼﺪﺭﺍ ﻓﻴﻬﺎ ﺃﺻﺒﺢ . 3 . ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﺍﻟﺼﻨﺪﻭﻕ ﺧﺪﻣﺎﺕ 32 1.3 ﲢﺼﻴﻞ ﻭﻗﻨﻮﺍﺕ ﻭﺳﺎﺋﻞ ﺍ ﻟﺰﻛﺎﺓ 1.1.3 ﺍﳉﻮﺍﻝ ﺍﳍﺎﺗﻒ : ﺧﺪﻣﺔ ﺗﻘﺪﻡ ) ﻣﻮﺑﺎﻳﻞ ﺯﻛﺎﺓ ( ﻭ ،ﺍﺗﺼﺎﻻﺕ ﺷﺮﻛﺔ ﻣﻊ ﺑﺎﻟﺘﻌﺎﻭﻥ ﺣﺴﺎﺏ ﳋﺪﻣﺔ ﺍﻟﻌﺎﱂ ﰲ ﻧﻮﻋﻬﺎ ﻣﻦ ﺍﻷﻭﱃ ﻫﻲ ﺍﳌﺘﺤﺮﻙ ﺍﳍﺎﺗﻒ ﺃﺟﻬﺰﺓ ﻋﱪ ﺍﻟﺰﻛﺎﺓ ﺃﻣﻮﺍﻝ ﻭﺩﻓﻊ . 2.1.3 ﺍﻹﻟﻜﺘﺮﻭﱐ ﺍﶈﺼﻞ ﺟﻬﺎﺯ : ﺇﻳﺼﺎﻝ ﻟﻪ ﻭﻳﺴﺘﺨﺮﺝ ﺍﳌﺰﻛﲔ ﻟﻜﺒﺎﺭ ﺑﻪ ﻳﺬﻫﺐ ﳐﺘﺺ ﻣﻮﻇﻒ ﻗﺒﻞ ﻣﻦ ﲪﻠﻪ ﻳﺘﻢ ﺍﳉﻬﺎﺯ ﻫﺬﺍ ﻭﺍﳌﺼ ﺍﳌﺼﺎﺭﻑ ﲜﻤﻴﻊ ﺍﳌﺼﺮﻓﻴﺔ ﺍﻟﺼﻨﺪﻭﻕ ﺣﺴﺎﺑﺎﺕ ﲜﺎﻧﺐ ،ﺍﻟﺰﻛﺎﺓ ﺑﻘﻴﻤﺔ ﺇﻟﻜﺘﺮﻭﱐ ﺑﺎﻻﻣﺎﺭﺍﺕ ﺍﻟﻌﺎﻣﻠﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺎﺭﻑ .
- 10. ﺍﻟﻮﺍﺩﻱ ﺟﺎﻣﻌﺔ ،ﻭﺍﳌﺎﻟﻴﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻟﻌﻠﻮﻡ ﳎﻠﺔ . ،ﺍﳉﺰﺍﺋﺮ ﻠﺪﺍ 02 ﺍﻟﻌﺪﺩ ، 01 - ﺟﻮﺍﻥ 2018 67 3.1.3 ﻟﻠﺰﻛﺎﺓ ﺍﻵﱄ ﺍﻟﺪﻓﻊ ﺟﻬﺎﺯ : ﺃﻳﺪﻱ ﺑﲔ ﺍﻟﺰﻛﺎﺓ ﻟﺘﻜﻮﻥ ﻗﺪﻣﺖ ﺍﻟﱵ ﺍﻟﻮﺳﺎﺋﻞ ﺃﺣﺪ ﺑﺎﻟﺼﻨﺪﻭﻕ ﺍﳋﺎﺹ ﺍﻵﱄ ﺍﻟﺼﺮﺍﻑ ﺟﻬﺎﺯ ﻳﻌﺪ ﺃﻳﺪﻱ ﻋﻠﻰ ﺍﺑﺘﻜﺎﺭﻩ ﰎ ﺍﻵﱄ ﺍﻟﺼﺮﺍﻑ ﺟﻬﺎﺯ ﺃﻥ ﺍﻟﻌﻠﻢ ﻣﻊ ،ﺍﻟﺰﻛﺎﺓ ﻭﺩﻓﻊ ﺍﺣﺘﺴﺎﺏ ﻋﻤﻠﻴﺔ ﺍﳌﺰﻛﻲ ﻋﻠﻰ ﺗﻴﺴﲑﺍ ﻣﻜﺎﻥ ﻛﻞ ﻭﰲ ﺍﳉﻤﻴﻊ ﺃﺑﻨﺎ ﻭﻳﻌﺪ ،ﺍﻟﺼﻮﺭ ﻭﺃﻳﺴﺮ ﺃﻓﻀﻞ ﰲ ﺍﳉﻬﺎﺯ ﻟﻴﻜﻮﻥ ﻭﺍﻹﺿﺎﻓﺎﺕ ﺍﻟﺘﻌﺪﻳﻼﺕ ﻣﻦ ﻋﺪﺩ ﺇﺩﺧﺎﻝ ﻋﻠﻰ ﻋﻜﻔﻮﺍ ﻭﺍﻟﺬﻳﻦ ،ﺑﺎﻟﻜﺎﻣﻞ ﺍﻟﺼﻨﺪﻭﻕ ﺀ ﳏﱯ ﻣﻦ ﺍﻷﻋﻤﺎﻝ ﺭﺟﺎﻝ ﺑﻌﺾ ﺧﻼﻝ ﻣﻦ ﺭﻋﺎﻳﺘﻬﺎ ﺟﺮﺕ ﺍﻷﺟﻬﺰﺓ ﻫﺬﻩ ﻭﲨﻴﻊ ،ﺍﻟﺼﻨﺪﻭﻕ ﰲ ﺍﻟﺰﻛﺎﺓ ﲢﺼﻴﻞ ﻭﺳﺎﺋﻞ ﺃﻫﻢ ﻣﻦ ﺍﻟﻴﻮﻡ ﺟﺎﺭﻳﺔ ﻛﺼﺪﻗﺔ ﺍﳋﲑﻱ ﺍﻟﻌﻤﻞ . ﻋﺪﺩ ﺑﻠﻎ ﻭﻟﻘﺪ ﻣﻦ ﺃﻛﺜﺮ ﺍﻵﱄ ﺍﻟﺼﺮﺍﻑ ﺃﺟﻬﺰﺓ 1775 ﺗﺘﻨﺘ ،ﺑﺎﻹﻣﺎﺭﺍﺕ ﺍﻟﻌﺎﻣﻠﺔ ﻭﺍﳌﺼﺎﺭﻑ ﻟﻠﻤﺼﺎﺭﻑ ﺟﻬﺎﺯ ﻣﻦ ﺑﺎﻟﻌﺪﻳﺪ ﺸﺮ ﺍﻟﺘﺠﺎﺭﻳﺔ ﺍﳌﺮﺍﻛﺰ . ﺍﻟـ ﻣﺪﺍﺭ ﻋﻠﻰ ﺍﻟﺰﻛﺎﺓ ﻭﺩﻓﻊ ﺍﺣﺘﺴﺎﺏ ﻋﻤﻠﻴﺔ ﺗﻴﺴﲑ ﰲ ﺍﳉﻬﺎﺯ ﻭﻳﺴﺎﻫﻢ 24 ﻣﻦ ﺯﻛﺎﺗﻪ ﺗﻘﺪﱘ ﺍﳌﺰﻛﻲ ﻭﻳﺴﺘﻄﻴﻊ ،ﺳﺎﻋﺔ ﺍﳌﺼ ﺍﻟﺒﻄﺎﻗﺎﺕ ﺧﻼﻝ ﻣﻦ ﺃﻭ ﺑﺸﻴﻚ ﺃﻭ ﻧﻘﺪﺍ ﺇﻣﺎ ﺧﻼﻟﻪ ،ﺍﻟﻮﺍﺣﺪﺓ ﺍﳌﺮﺓ ﰲ ﻧﻘﺪﻳﺔ ﻭﺭﻗﺔ ﻋﺸﺮﻳﻦ ﺇﻳﺪﺍﻉ ﻟﻠﻌﻤﻴﻞ ﻭﳝﻜﻦ ،ﺃﻧﻮﺍﻋﻬﺎ ﲟﺨﺘﻠﻒ ﺮﻓﻴﺔ ﺍﻟﻔﻨﻴﺔ ﺍﻟﺼﺮﺍﻓﺎﺕ ﳊﺎﻟﺔ ﳊﻈﻴﺔ ﻣﺘﺎﺑﻌﺔ ﻣﻊ ﺍﻟﺮﺋﻴﺴﻲ ﺍﳌﻜﺘﺐ ﺧﻼﻝ ﻣﻦ ﺍﻟﺴﺎﻋﺔ ﻣﺪﺍﺭ ﻭﻋﻠﻰ ﻛﺎﻣﻠﺔ ﺑﺼﻮﺭﺓ ﻭﺍﻟﺼﺮﻑ ﺍﻹﻳﺪﺍﻉ ﺣﺮﻛﺔ ﻭﺗﺘﺎﺑﻊ ) ﻭﺍﻟﺘﻘﻨﻴﺔ ﻭﺍﻹﺣﺼﺎﺋﻴﺔ ﺍﳌﺎﻟﻴﺔ .( 4.1.3 ﻟﻠﺼﻨﺪﻭﻕ ﺍﻻﻟﻜﺘﺮﻭﱐ ﺍﳌﻮﻗﻊ : ﺗﺘﻤﺜﻞ ﺧﺪﻣﺔ ﰲ ) ﻻﻳﻦ ﺃﻭﻥ ﺯﻛﺎﺓ ( ﻭﻫﺬﻩ ،ﺍﻟﺰﻛﺎﺓ ﻟﺼﻨﺪﻭﻕ ﺍﻹﻟﻜﺘﺮﻭﱐ ﺍﳌﻮﻗﻊ ﺧﻼﻝ ﻣﻦ ﻹﺿﺎﻓﺔ ﺍﳋﻴﺎﺭ ﺍﳌﺰﻛﻲ ﺇﻋﻄﺎﺀ ﻣﻊ ﺍﻹﻟﻜﺘﺮﻭﱐ ﺍﻟﺪﺭﻫﻢ ﺑﻄﺎﻗﺔ ﺃﻭ ﺍﻻﺋﺘﻤﺎﻥ ﺑﻄﺎﻗﺎﺕ ﺍﺳﺘﺨﺪﺍﻡ ﺃﻭ ﺣﺴﺎﺑﻪ ﻣﻦ ﺍﻟﺘﺤﻮﻳﻞ ﺍﳌﺰﻛﻲ ﲤﻜﻦ ﺍﳋﺪﻣﺔ ﻟﺘﻨﻔﻴﺬ ﺍﻟﻼﺯﻡ ﺍﻟﻮﻗﺖ ﺃﻥ ﺍﻟﻌﻠﻢ ﻣﻊ ،ﺩﻓﻌﻬﺎ ﻋﺪﻡ ﺃﻭ ﺍﻟﺰﻛﺎﺓ ﺩﻓﻊ ﺧﺪﻣﺔ ﺭﺳﻮﻡ ﻳﺘﺠﺎﻭﺯ ﻻ ﺍﳋﺪﻣﺔ 5 ﺍﻟﺴﺎﻋﺔ ﻣﺪﺍﺭ ﻋﻠﻰ ﻣﺘﻮﻓﺮﺓ ﻫﻲ ﺩﻗﺎﺋﻖ . 5.1.3 ﺃﺧﺮﻯ ﻗﻨﻮﺍﺕ : ﺇﺿﺎﻓﺔ ﺇﱃ ﻭﺳﺎﺋﻞ ﺍﻟﺪﻓﻊ ﺍﳌﺬﻛﻮﺭﺓ ،ﹰﺎﺃﻧﻔ ﹰﺎﺇﻟﻜﺘﺮﻭﻧﻴ ﺯﻛﺎﺗﻪ ﺩﻓﻊ ﻟﻠﻤﺰﻛﻲ ﳝﻜﻦ ﻣﻦ ﺧﻼﻝ ﺑﻮﺍﺑﺎﺕ ﺍﳊﻜﻮﻣﺎﺕ ،ﺍﻹﻟﻜﺘﺮﻭﻧﻴﺔ ﻭﻳﺘﻢ ﺑﺎﻟﺒﻄﺎﻗﺔ ﺍﻻﺋﺘﻤﺎﻧﻴﺔ ﰲ ﺍﻟﺒﻮﺍﺑﺔ ﺍﻟﺮﲰﻴﺔ ﳊﻜﻮﻣﺔ ،ﺍﻹﻣﺎﺭﺍﺕ ﻭﺑﻮﺍﺑﺔ ﺣﻜﻮﻣﺔ ﺃﺑﻮﻇﱯ ﺍﻹ ،ﻟﻜﺘﺮﻭﻧﻴﺔ ﻭﺍﻟﺒﻮﺍﺑﺔ ﺍﻟﺮﲰﻴﺔ ﳊﻜﻮﻣﺔ ﺩﰊ . 2.3 ﺍﻷﺧﺮﻯ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﺍﳋﺪﻣﺎﺕ 1.2.3 ﺍﻟﺰﻛﺎﺓ ﻭﻣﺴﺘﺤﻘﻲ ﳏﺎﺳﺒﺔ : ﻭﺍﻟﺰﻛﻮﻱ ﺍﻹﺩﺍﺭﻱ ﺍﻟﻌﻤﻞ ﻭﺗﻨﻈﻴﻢ ﺍﻟﺰﻛﺎﺓ ﻭﺩﻓﻊ ﺍﺣﺘﺴﺎﺏ ﻋﻤﻠﻴﺔ ﺗﻴﺴﲑ ﺇﱃ ﻳﻬﺪﻑ ﺑﺮﻧﺎﻣﺞ ﻫﻮ ﺍ ﻓﻴﻪ ﻳﺴﺠﻞ ،ﻟﻠﺤﺎﻟﺔ ﺇﻟﻜﺘﺮﻭﱐ ﻣﻠﻒ ﻓﺘﺢ ﻣﻦ ﺍﻟﻌﻤﻼﺀ ﺧﺪﻣﺔ ﻣﻮﻇﻒ ﺍﻟﱪﻧﺎﻣﺞ ﳝﻜﻦ ﺇﺫ ،ﺍﻟﺼﻨﺪﻭﻕ ﺩﺍﺧﻞ ،ﺑﺎﳌﺘﻘﺪﻡ ﺍﳋﺎﺻﺔ ﻟﺒﻴﺎﻧﺎﺕ ﺑﻴﺎﻧﺎﺗﻪ ﺗﺸﻤﻞ ﻟﻠﻤﺴﺘﺤﻖ ﺇﻟﻜﺘﺮﻭﻧﻴﺔ ﺑﻄﺎﻗﺔ ﺍﺳﺘﺨﺮﺍﺝ ﻭﻳﺘﻢ ،ﺍﻟﱪﻧﺎﻣﺞ ﻋﻠﻰ ﳍﺎ ﺿﻮﺋﻴﺔ ﺻﻮﺭﺓ ﻭﺣﻔﻆ ،ﺍﳌﻄﻠﻮﺑﺔ ﺍﻟﺜﺒﻮﺗﻴﺔ ﺍﻷﻭﺭﺍﻕ ﻭﺗﺴﻠﻢ ﺍﳌﺎ ﺍﳌﺨﺼﺼﺎﺕ ﺭﻓﻊ ﻟﺴﺮﻋﺔ ،ﺍﳌﺎﻟﻴﺔ ﺍﻹﺩﺍﺭﺓ ﺇﱃ ﺍﻟﺼﺮﻑ ﳉﻨﺔ ﻗﺮﺍﺭ ﺑﺘﺤﻮﻳﻞ ﺍﻧﺘﻬﺎﺀ ﻭﺍﻻﺳﺘﻔﺴﺎﺭ ﺍﻟﺒﺤﺚ ﻋﻤﻠﻴﺔ ﻟﺘﺴﻬﻴﻞ ﻣﻠﻔﻪ ﻭﺭﻗﻢ ﰲ ﻟﻴﺔ ،ﻟﻠﺒﺎﺣﺚ ﺍﳌﻴﺪﺍﱐ ﺍﻟﺒﺤﺚ ﻭﺗﺮﺗﻴﺐ ،ﺍﳌﻜﺘﱯ ﺍﻻﺟﺘﻤﺎﻋﻲ ﺍﻟﺒﺤﺚ ﻋﻤﻠﻴﺔ ﺇﺟﺮﺍﺀ ﺍﻟﱪﻧﺎﻣﺞ ﺧﻼﻝ ﻣﻦ ﺍﻟﺒﺎﺣﺚ ﻳﺴﺘﻄﻴﻊ ﻛﻤﺎ ،ﻧﻔﺴﻪ ﺍﻟﺸﻬﺮ ﻭﻛﺬﺍ ،ﻟﻠﺼﻨﺪﻭﻕ ﺍﻹﻟﻜﺘﺮﻭﱐ ﺍﳌﻮﻗﻊ ﻋﱪ ﺇﻟﻜﺘﺮﻭﻧﻴﺎ ﺃﻭﺭﺍﻗﻬﻢ ﺗﻘﺪﱘ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﻣﺴﺘﺤﻘﻲ ﺃﻳﻀﺎ ﺍﻟﱪﻧﺎﻣﺞ ﻭﳝﻜﻦ ،ﻭﺍﳉﻬﺪ ﺍﻟﻮﻗﺖ ﻳﻮﻓﺮ ﻣﺎ ﺍﳌ ﻋﻦ ﺍﻻﺳﺘﻌﻼﻡ ﺍﳌﻠﻒ ﺭﻗﻢ ﺇﺩﺧﺎﻝ ﺧﻼﻝ ﻣﻦ ﺇﻟﻜﺘﺮﻭﻧﻴﺎ ﺍﳍﺎﺗﻒ ﻋﱪ ﺣﺮﻛﺘﻪ ﻭﻣﺘﺎﺑﻌﺔ ﻠﻒ . 2.2.3 ﺑﺮﻧﺎﻣﺞ ) ﻣﺮﺳﺎﻝ ( : ﺭﺳﺎﻟﺔ ﻟﻠﻤﺴﺘﺤﻘﲔ ﻳﺼﻞ ﺇﺫ ،ﺍﻟﻨﺼﻴﺔ ﺍﻟﺮﺳﺎﺋﻞ ﻣﻊ ﺍﻟﺰﻛﺎﺓ ﻭﻣﺴﺘﺤﻘﻲ ﺍﻟﺰﻛﺎﺓ ﺩﻓﻊ ﻧﻈﺎﻡ ﺭﺑﻂ ﻋﻦ ﻋﺒﺎﺭﺓ ﻫﻮ ﺗﻮﺍ ﺭﺳﺎﻟﺔ ﺗﺼﻠﻬﻢ ﺍﻟﺸﻴﻚ ﻭﺍﺳﺘﺨﺮﺍﺝ ﻭﺍﳌﻮﺍﻓﻘﺔ ﺍﻟﺒﺤﺚ ﻣﺮﺍﺣﻞ ﻣﻦ ﻣﺮﺣﻠﺔ ﻛﻞ ﻭﻋﻨﺪ ،ﻭﺭﻗﻤﻪ ﺍﳌﻠﻒ ﺑﺘﺴﻠﻢ ،ﺍﳌﻠﻒ ﺣﺮﻛﺔ ﳌﻌﺮﻓﺔ ﺻﻞ ﺍﳍﺎﺗﻔﻲ ﺍﻻﺗﺼﺎﻝ ﺃﻭ ﺑﺎﳊﻀﻮﺭ ﺳﻮﺍﺀ ،ﺍﻟﺼﻨﺪﻭﻕ ﻣﻊ ﺍﻟﺘﻮﺍﺻﻞ ﺗﻜﺮﺍﺭ ﻣﻦ ﺑﺪﻻ ﻋﻠﻴﻬﻢ ﻟﻠﺘﻴﺴﲑ . ﻳﻘﺪﻣﻬﺎ ﺍﺧﺮﻯ ﺍﻟﻜﺘﺮﻭﻧﻴﺔ ﺧﺪﻣﺎﺕ ﻭﻫﻨﺎﻙ ﺭﻗﻢ ﺍﳉﺪﻭﻝ ﰲ ﺗﻠﺨﻴﺼﻬﺎ ﳝﻜﻦ ﺍﻟﺼﻨﺪﻭﻕ ) 01 ( .
- 11. ﺍﻟﻮﺍﺩﻱ ﺟﺎﻣﻌﺔ ،ﻭﺍﳌﺎﻟﻴﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻟﻌﻠﻮﻡ ﳎﻠﺔ . ،ﺍﳉﺰﺍﺋﺮ ﻠﺪﺍ 02 ﺍﻟﻌﺪﺩ ، 01 - ﺟﻮﺍﻥ 2018 68 ﺭﻗﻢ ﺍﳉﺪﻭﻝ ) 01 ( ﺍﻟﺼﻨﺪﻭﻕ ﻳﻘﺪﻣﻬﺎ ﺍﺧﺮﻯ ﺍﻟﻜﺘﺮﻭﻧﻴﺔ ﺧﺪﻣﺎﺕ ﺍﳋﺪﻣﺔ ﺍﺳﻢ ﺍﻟﺘﺼﻨﻴﻒ ﺍﻟﺮﺳﻮ ﻡ ﺍﳋﺪﻣﺔ ﻟﺘﻨﻔﻴﺬ ﺍﻟﻼﺯﻡ ﺍﻟﻮﻗﺖ ﺍﳌﺘﻮﻓﺮﺓ ﺍﻟﻠﻐﺎﺕ ﹰﺎﺇﻟﻜﺘﺮﻭﻧﻴ ﺯﻛﺎﺗﻚ ﺍﺩﻓﻊ ﻭﺻﺮﻑ ﺩﻓﻊ ﺍﻟﺪﻓﻊ ﻃﺮﻳﻘﺔ ﺣﺴﺐ 10 ﺩﻗﺎﺋﻖ ﻭﺍﻻﳒﻠﻴﺰﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻹﻳﺪﺍﻉ ﺍﻟﺒﻨﻜﻲ ﻭﺻﺮﻑ ﺩﻓﻊ ﳎﺎﻧﺎ 30 ﺩﻗﻴﻘﺔ ﻭﺍﻻﳒﻠﻴﺰﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﳋﺪﻣﺎﺕ ﻟﻠﺒﻨﻮﻙ ﺍﻹﻟﻜﺘﺮﻭﻧﻴﺔ ﻭﺻﺮﻑ ﺩﻓﻊ ﳎﺎﻧﺎ 5 ﺩﻗﺎﺋﻖ ﻭﺍﻻﳒﻠﻴﺰﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺧ ﺍﳌﺰﻛﲔ ﺪﻣﺔ - ﺍﻟﺪﻓﻊ ﺍﳌﺒﺎﺷﺮ ﻭﺻﺮﻑ ﺩﻓﻊ ﳎﺎﻧﺎ 5 ﺩﻗﺎﺋﻖ ﻭﺍﻻﳒﻠﻴﺰﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻭﺍﻷﻭﺭﺩﻭ ﺩﻓﻊ ﺍﻟﺰﻛﺎﺓ - ﻣﺮﻛﺰ ﺍﻻﺗﺼﺎﻝ ﻭﺻﺮﻑ ﺩﻓﻊ ﳎﺎﻧﺎ 5 ﺩﻗﺎﺋﻖ ﻭﺍﻻﳒﻠﻴﺰﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺯﻛﺎﺓ SMS ﻭﺻﺮﻑ ﺩﻓﻊ ﳎﺎﻧﺎ 1 ﺩﻗﻴﻘﺔ ﻭﺍﻻﳒﻠﻴﺰﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻓﻮﻥ ﺯﻛﺎﺓ ﻭﺻﺮﻑ ﺩﻓﻊ ﳎﺎﻧﺎ 5 ﺩﻗﺎﺋﻖ ﻭﺍﻻﳒﻠﻴﺰﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺰﻛﺎﺓ ﻃﻠﺐ – ﻣﺮﻛﺰ ﺍﻻﺗﺼﺎﻝ ﻭﺻﺮﻑ ﺩﻓﻊ ﳎﺎﻧﺎ 5 ﺩﻗﺎﺋﻖ ﻭﺍﻻﳒﻠﻴﺰﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺰﻛﺎﺓ ﻃﻠﺐ - ﻣﺮﻛﺰ ﺍﳌﺘﻌﺎﻣﻠﲔ ﻭﺻﺮﻑ ﺩﻓﻊ ﳎﺎﻧﺎ 2 ﺳﺎﻋﺔ ﻭﺍﻻﳒﻠﻴﺰﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﹰﺎﺇﻟﻜﺘﺮﻭﻧﻴ ﺍﻟﺰﻛﺎﺓ ﻃﻠﺐ ﻭﺻﺮﻑ ﺩﻓﻊ ﳎﺎﻧﺎ 30 ﺩﻗﻴﻘﺔ ﻭﺍﻻﳒﻠﻴﺰﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﳌﺼﺪﺭ : ﺍﻟ ،ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﺍﳋﺪﻣﺎﺕ ،ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ ﺮﺍﺑﻂ : http://zakatfund.gov.ae/ZFP//web/servicescard/allservicescards.aspx?SecId=3 ، ﺗﺎﺭﻳﺦ ﺍﻟﺘﺼﻔﺢ : 10 / 01 / 2018 . 4 . ﺍﻟﺼﻨﺪﻭﻕ ﺇﳒﺎﺯﺍﺕ ﻛﺎﻵﰐ ﺍﻟﺼﻨﺪﻭﻕ ﺇﳒﺎﺯﺍﺕ ﺃﻫﻢ ﺗﻠﺨﻴﺺ ﳝﻜﻦ 33 : - ﺑﲔ ﺗﺘﺮﺍﻭﺡ ﺍﻟﺼﻨﺪﻭﻕ ﻷﻣﻮﺍﻝ ﺳﻨﻮﻳﺔ ﺯﻳﺎﺩﺓ 15 % ﺇﱃ 18 % ؛ - ﺧﻼﻝ ﻣﻦ ﺍﻟﺰﻛﺎﺓ ﲢﺼﻴﻞ 31 ﻗﻨﺎﺓ ،ﻭﻭﺳﻴﻠﺔ ﺗﺘﻨﻮﻉ ﻣﺎ ﺑﲔ ﺍﻟﻘﻨﻮﺍﺕ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﻭﺍﻹﻟﻜﺘﺮﻭﻧﻴﺔ ﻭﺍﻟﺬﻛﻴﺔ؛ - ﺍﻟﺼﻨﺪﻭﻕ ﺍﻳﺮﺍﺩﺍﺕ ﺑﻠﻐﺖ 1.25 ﻣﻠﻴﺎﺭ ﺩﺭﻫﻢ ﻣﻦ ﺍﻛﺜﺮ ﻋﻠﻰ ﺗﻮﺯﻳﻌﻬﺎ ﰎ 141000 ﻣﺴﺘﺤﻖ ﻟﻠﺰﻛﺎﺓ؛ - ﺗﻮﻓﲑ 56 ﹰﺎﺑﺮﻧﺎﳎ ﻋﻤﻠﻴﺎ ﻟﺘﻴﺴﲑ ﻋﺸﺮﺍﺕ ﺍﻟﺼﻨﺪﻭﻕ ﻣﻴﺰﺍﻧﻴﺔ ﻋﻠﻰ ﻭﻓﺮ ﻣﺎ ،ﺍﻟﺼﻨﺪﻭﻕ ﺃﺑﻨﺎﺀ ﺑﺄﻳﺪﻱ ﻣﻄﻮﺭ ،ﺍﻟﺰﻛﺎﺓ ﻭﲢﺼﻴﻞ ﺣﺴﺎﺏ ﺕ ﻓﻘﻂ؛ ﺑﺮﺍﻣﺞ ﻋﺪﺓ ﻋﻠﻰ ﻟﻠﺤﺼﻮﻝ ﺃﺧﺮﻯ ﻣﺆﺳﺴﺎﺕ ﺃﻧﻔﻘﺘﻬﺎ ،ﺍﻟﺪﺭﺍﻫﻢ ﻣﻦ ﺍﳌﻼﻳﲔ - ﺍﻷﺧﺮﻯ؛ ﺍﻟﺼﻨﺎﺩﻳﻖ ﺑﻪ ﺗﻘﺘﺪﻱ ﺍﳋﱪﺍﺕ ﻟﺘﺼﺪﻳﺮ ﻣﺼﺪﺭﺍ ﺃﺻﺒﺢ ﺃﻧﻪ ﺇﻻ ،ﺍﻟﺼﻨﺪﻭﻕ ﺣﺪﺍﺛﺔ ﻣﻦ ﺑﺎﻟﺮﻏﻢ - ﳓﻮ ﺗﻨﻔﻴﺬ 21 ﺧﲑ ﻣﺸﺮﻭﻉ ﻣﻦ ،ﺍﶈﺘﺎﺟﺔ ﺍﻟﻔﺌﺎﺕ ﲨﻴﻊ ﲣﺪﻡ ﻣﺸﺎﺭﻳﻊ ﻭﻫﻲ ،ﻟﻠﺰﻛﺎﺓ ﺍﻟﺸﺮﻋﻴﺔ ﺍﳌﺼﺎﺭﻑ ﻣﻦ ﻧﺎﺑﻊ ﻭﺍﺟﺘﻤﺎﻋﻲ ﻱ ،ﺍﳌﻄﻠﻘﺎﺕ ،ﺍﳌﺮﺿﻰ ،ﺍﻟﺪﺧﻞ ﺿﻌﺎﻑ ،ﺍﳌﺴﺠﻮﻧﲔ ﺃﺳﺮ ،ﻏﺎﺭﻣﲔ ،ﻭﺍﳉﺎﻣﻌﻲ ﺍﻹﻟﺰﺍﻣﻲ ﲟﺴﺘﻮﻳﻴﻪ ﻋﻠﻢ ﻃﻼﺏ ،ﺃﺭﺍﻣﻞ ،ﻣﺴﻨﲔ ،ﺃﻳﺘﺎﻡ ﻭﻏﲑ ،ﺍﳌﻮﺍﻃﻨﲔ ﻏﲑ ﻣﻦ ﺍﳌﺘﺰﻭﺟﺎﺕ ﺍﳌﻮﺍﻃﻨﺎﺕ ،ﺍﻟﻌﻤﻞ ﻋﻦ ﺍﻟﺒﺎﺣﺜﲔ ﺍﳋﲑﻳﺔ؛ ﺍﳌﺸﺎﺭﻳﻊ ﻣﻦ ﻫﺎ - ﺑﻌﻘﺪ ﺍﻟﺰﻛﺎﺓ ﺻﻨﺪﻭﻕ ﻗﺎﻡ 24 ﻟﺘﻔﺎﺩﻱ ،ﺍﳌﺴﺤﻘﲔ ﺣﻮﻝ ﺑﻴﺎﻧﺎﺕ ﻗﺎﻋﺪﺓ ﻟﺘﻮﻓﲑ ،ﻭﺍﳍﻴﺌﺎﺕ ﺍﳌﺆﺳﺴﺎﺕ ﻋﺪﻳﺪ ﻣﻊ ﺗﻔﺎﻫﻢ ﻣﺬﻛﺮﺓ ﳍﻢ؛ ﺍﻟﺰﻛﺎﺓ ﺃﻣﻮﺍﻝ ﺻﺮﻑ ﺍﺯﺩﻭﺍﺟﻴﺔ - ﺑﻴﻨﻬﺎ ﻣﻦ ﺍﳉﻮﺍﺋﺰ ﻋﺪﻳﺪ ﻋﻠﻰ ﺍﻟﺼﻨﺪﻭﻕ ﺣﺼﻮﻝ : ﺍﻟ ﺭﺿﺎ ﳎﺎﻝ ﰲ ﺍﳊﻜﻮﻣﻲ ﻟﻠﺘﻤﻴﺰ ﺍﻹﻣﺎﺭﺍﺕ ﺟﺎﺋﺮﺓ ﺿﻤﻦ ﺟﺎﺋﺰﺗﲔ ﻭﺍﳌﻮﺍﺭﺩ ﻌﻤﻼﺀ ﻟﻠﺠﻤﻬﻮﺭ ﻣﻘﺪﻣﺔ ﺧﺪﻣﺔ ﺃﻓﻀﻞ ﺟﺎﺋﺰﺓ ،ﻟﻠﺠﻤﻬﻮﺭ ﻣﻘﺪﻣﺔ ﺍﻟﻜﺘﺮﻭﻧﻴﺔ ﺧﺪﻣﺔ ﺃﻓﻀﻞ ﺟﺎﺋﺮﺓ ،ﺍﻟﺒﺸﺮﻳﺔ ) ﺍﻵﱄ ﺍﻟﺼﺮﺍﻑ ﺟﻬﺎﺯ ﻋﻦ ( ﻋﻠﻰ ﺍﻷﻳﺰﻭ ،ﺍﻟﺘﻌﺎﻭﻥ ﳎﻠﺲ ﺩﻭﻝ ﻣﺴﺘﻮﻯ ... ﺍﱁ؛