FIQH FOR ECONOMIST 1(ECON 3510)

TITLE:APPLICATION OF THE LEGAL MAXIMS IN ISLAMIC COMMERCIAL TRANSACTION

SECTION: 05LECTURER: SOUFIANE BOUREGA

STUDENTS NAME MATRICS NO.1) AFIFAH NABILAH BINTI MOHAMAD SAFEI13219762) NOR ATIQAH FATIN BINTI ROSLIN 1320546 3) NOR HASANAH BINTI MOHD JAIS 1320096 4) NUR AMIRA BINTI ROSLI1320890 5) NUR AIMI BINTI MOHAMAD1320676 TABLE OF CONTENTS

NO.CONTENTPAGES

1.Introduction3 - 4

2.Legal Maxims And Its Application In Islamic Commercial Transations:

1) Matters Are Determined According To Intention5 - 8

2) Certainty Cannot Be Removed By Doubt9 - 13

3) Hardship Begets Facility13 - 15

4) Necessity Renders Prohibited Things Permissible16 - 19

5) Harm Should Be Eliminated19 - 21

3.Conclusion22

4.References23

INTRODUCTION

Maxim is defined by the jurists as a general rule which applies to all its particulars. Legal maxims are generally the applicable principles which relate to transactions (muamalat) and usages in which do not change as the time, place or circumstance changes. [footnoteRef:2] The Islamic legal maxims, which is also known as qawaid al-fiqhiyyah ( ) are the theoretical abstractions, usually in the form of short epithetical statements, that are expressive, often in a few words, of the goals and objectives of the Shariah. [footnoteRef:3] [2: Dr. Muhammad Yusuf Saleem, An Introduction to The Theoretical Foundations of Islamic Transactions (p. 34)] [3: Mohammad Hashim Kamali, Qawaid Al-Fiqh: The Legal Maxims of Islamic Law (p. 1)]

According to one of the most prominent contemporary scholars, Mustafa Al Zarqa, the definition of Islamic legal maxims is the general fiqh principles which are presented in simple format consisting of the general rules of Shariah in a particular field related to it.[footnoteRef:4] The Islamic legal maxims are treated by many scholars as the maqasid literature. They are statements of principles that are derived from the detailed reading of the rules of fiqh (Islamic jurisprudence) on various themes. These detailed expositions enabled the jurists, later on, to reduce them into the abstract statements of principles. [4: See Securities Commission Malaysia (2009), Islamic Commercial Law (Fiqh al-Muamalat): Islamic Capital Market Series of books, Malaysia: Lexis NexisSdnBhd, p. 70]

The actual wordings of the maxims are occasionally taken from the Quran and Sunnah but most of them are taken from the work of the leading fuqaha (Islamic jurists) that have subsequently been refined by others throughout the ages. The legal maxims are designed to facilitate a better understanding of the Shariah and their development as well as giving a better understanding of the problems and show the application of principles to solve the problems. These were developed mainly during the era of imitation (taqlid), as they are in the nature of extraction (takhrij) of guidelines from the detailed literature of fiqh that were contributed during the first three centuries of Islamic scholarship.[footnoteRef:5] [5: Abu Umar Faruq Ahmad, Shariah Maxims and Their Implication on Modern Financial Transaction, (p.77)]

Differences between Usul al-fiqh ( ) and Qawaid al-fiqhiyah ( )Usul al-fiqh is a methodology of legal reasoning which derives legal rulings from primary sources of Shariah which is the Quran and Sunnah. The sources are read in an honest and unbiased manner to infer the intentions of Allah SWT. Usul al-fiqh talks about rules of interpretation, meaning and implication of commands and prohibitions and so forth.[footnoteRef:6] It teaches us how to derive legal rulings from the primary sources of Islamic Law, such as the Quran and the prophetic Sunnah. It teaches us how to read the primary sources in an honest and unbiased manner to figure out what Allah Most High really wants from us.[footnoteRef:7] [6: See also Kamali.M(n.d), Principles of Islamic jurisprudence, Islamic Text society, Cambridge ] [7: Ibid (Karamali 2007)]

On the other hand, Qawaid al-fiqhiyah is defined as principles which summarize a number of fiqh rules which are related to each other into maxims. It is quite important to understand that these principles are derived from consolidated reading on various rules of fiqh regarding various themes. They are short, epithetical expressions of Shariah goals and objectives. It is abstract rules which are derived from the detailed study of the fiqh itself. They consist oftheoretical guidelines in the different areas of fiqh such as evidence, transactions, matrimonial law and so on. As such they are an integral part of fiqh and are totally separate from usul al-fiqh.LEGAL MAXIMS AND ITS APPLICATION IN ISLAMIC COMMERCIAL TRANSATIONSArticles 2-100 of the Mejelle contains ninety nine legal maxims. However, in this report, we only discuss on five important maxims which can be applied in Islamic commercial transactions.

(1) MATTERS ARE DETERMINED ACCORDING TO INTENTION ( )Action is linked to the intention (niyyah). According to the Mejelle, matters are determined according to intention. Intention serves as a basis for an action. Action is only the external manifestation of intention. It is with reference to intention and motive that the true nature of an act could be identified.[footnoteRef:8] Prophet Muhammad (PBUH) stressed the inportance of the intention in a hadith: [8: Dr. Muhammad Yusuf Saleem, An Introduction to The Theoretical Foundations of Islamic Transactions (p. 35)]

....."""Actions are (judged) by motives (niyyah), so each man will have what he intended. Thus, he whose migration (hijrah) was to Allah and His Messenger, his migration is to Allah and His Messenger; but he whose migration was for some worldly thing he might gain, or for a wife he might marry, his migration is to that for which he migrated." (Bukhari & Muslim)[footnoteRef:9] [9: http://sunnah.com/nawawi40/1]

The word intention is called as An-niyyah () in Arabic. An-niyyah simply means the intention in a persons heart to do something that he wants do. An-Niyyah is used to describe the direction or the place that one intends to go, or the meaning that one intends to deliver. In Islamic terminology, An-niyyah is widely used to decribe the intention of the heart to perform an action for the sake of Allah. [footnoteRef:10] [10: http://www.agc.gov.my/index.php?option=com_content&view=article&id=882:matters-are-determines-according-to-intention&catid=71:admin%20ag&Itemid=91&lang=bm]

Taking intention into consideration in whatever things that we are doing is important since it affects the outcome of the actions. A good action can turn to evil if it is performed with evil motives and bad. Meaning that, intention differentiates between good deeds and evils as well as distinguishes the habitual actions from an act of worship.In transactions, a mere inward intention does not have any legal consequences as it is not known to others. Intention only becomes important of it comes with action. In this case, the action will be judged according to its real intention. For example, if a person finds a certain property and takes it with the intention to return it back to its owner, his action is considered as a good deed. However, if his intention of taking the property is to keep the property as his own, he is considered as violating the right of ownership and is doing an evil. The physical act; finds a property and takes it, is identical in both cases but the consequences/effect is different according to the intention.Similarly, a certain transaction is judged based on intention. When the intention and the wordings of the agreement are contradicting to each other, the consideration should be given to the intention, not to the literal meaning of the words. According to the Majelle, in contracts, the effect is given to the intention and meaning of doing the contact, not to the words and forms of the contract. For instance, in a contact of lease (ijarah), the rental fee is charged while in the contract of borrowing (iarah), there is no rental fee charged. If two person concluded a contract as the contract of borrowing (iarah) but the borrower needs to pay some amount of money as the rental fee, the agreement will be regarded as a contract of lease (ijarah) since the intention of the parties and the real meaning of the contract indicate indicate that it is a contract of lease (ijarah) even though the wording said that it is a contract of borrowing (iarah).[footnoteRef:11] [11: Dr. Muhammad Yusuf Saleem, An Introduction to The Theoretical Foundations of Islamic Transactions (p. 36)]

A contract is considered as valid and gives effect to both parties if there is an existence of intentions when the words are given. For example, if there are two people who do a contract by giving a word to give a good with payment in the return and to received a good before the price is fixed, the contract is concluded as a contract of sales and purchases. This is because the final contract to buy or sell was intended by them and not just a meaningless verbal contract. Therefore, all words spoken by a person who has no intention to deed, as spoken by a madman, a drunken man or by the one who was asleep, did not give any effect and the contract will not exist.[footnoteRef:12] [12: http://www.agc.gov.my/index.php?option=com_content&view=article&id=882:matters-are-determines-according-to-intention&catid=71:admin%20ag&Itemid=91&lang=bm]

However, if the intention could not be ascertained, the effect should be given to the literal meaning of the words. The rule states, We give judgement on the basis of the apparent, God takes care of the inward intention. In this case, the intention is judged based on the words that are used in the agreement. The Mejelle also states, in hidden matters, about which it is hard to ascertain the truth, judgement is formed by the apparent evidence about them.[footnoteRef:13] [13: Dr. Muhammad Yusuf Saleem, An Introduction to The Theoretical Foundations of Islamic Transactions (p. 37)]

Some Other Applications Surety ship (kafala) implies coextensive liability while transfer of debt (hawala) implies discharge of the principal debtor. If a contract of transfer of debt (hawala) is made with the condition to hold the principle debtor liable in case the transferee fails to discharge the debt, contract even though termed as a contract of hawala will be treated as contract of kafala. Similar will be the treatment of a contract of kafala in case the principle debtor is discharged after contract of surety ship is signed. In case government issues a license to setup an industry, or start a trade or import some merchandise it will not lawful to sell the license because the object of the license was the authorization to set up an industry or trade or purchase of goods but not to make the license itself an article of trade If the banks declare their policy of financing their client on non-interest bases it would be necessary to do so and not merely continue the same practice and seeking to rationalize it in Islamic terms by changing the relevant nomenclature such as calling it buy-back or mark-up It is not permissible for the bank to practice Mushara and Mudharaba in such a way as to ensure a fixed rate of return for the bank while the liability of bearing loss or an uncertain amount of remaining profit is tranferred to the working partner If government allots plots of land to individual with the object of providing accomodation for themselves the allottee will be allotting the implicit terms of the agreement by converting it into a commercial or industrial site or by treating it as merchandise

(2) CERTAINTY CANNOT BE REMOVED BY DOUBTNext legal maxims is certainty cannot removed by doubt. What is the definition about this legal maxim ?This maxim provide guidance in respect of the principle, which should be adopted in addressing prevailing issues that arises due to the existence of doubt in the underlying facts of the matter. In essence, rules of law that are established with proven evidence will remain applicable and relevant and will only be supersede with a new ruling that is established with a stronger evidence . The prevailing certainty shall be accepted to remove or reject element of doubt the co-exists in the matters under consideration. Practices that are established with certainty will continue to be relevant and applicable until it is concretely proven otherwise. This is due to the fact that the foundation of doubt that existed in presence of certainty is in weaker position to nullify the latter, which was established based on substantive evidence.

Evidence and meaning of the maximThis was developed and formulated based on several verses of the Qur'an and Sunnah. Among others are: "but most of them follow nothing but fancy: truly fancy can be of no avail against truth" Yunos:36) . This verse indicates and emphasize that the unbelievers continue to be in the state of doubtful. The doubt that they encounter will not prevail over the truth or certainty on particular matters. Therefore, those who follow Al-Zann or doubtful will never be successful and whatever they follow will never lead them to the right path.The prophet (S.A.W) said: "if anyone of you feels anything in his or her stomach then he is confused of whether anything has come out of it or not, he should not go out of the masjid unless he hears a sound or gets a smell". Imam Al-Nawawi explained that this Hadith remarked that it is a great maxim of Islamic law that is the affairs should be judged to be on their original condition unless the opposite is certainly proved.If any doubt arises later this doubt would not hamper the certainty that had been originally established for those affairs. The prophet (S.A.W) said: "if forgetfulness arises to anyone of you in his or her Salah or prayers and he or she has doubt or not certain of whether he or she has prayed one Rak'ah or two , he or she should consider that they have performed one Rak'ah. Likewise if a person is not certain of whether they have actually performed three Rak'ahs or four , he or she should consider that they have performed three , a person should prostrate twice before he or she completed his prayer by saying the greeting ( Salam ) . This Hadith provided the basis that certainty cannot be removed by doubt.In the case of performing specific Ibadah that is prayer for instance , a person shall accept that he has prayed at least one Rak'ah in the event where they are not sure or having doubt whether they have actually performed the prayer either one rak'ah or two during the prayer. The certainty of having prayed one Rak'ah, therefore cannot be removed by doubt that has arisen regarding the second Rak'ah. In second case it is certain that this person has at least prayed completed two Rak'ah of his prayer. The certainty of praying two Rak'ah is therefore cannot be removed by the doubt that arose for the third. This Hadith essentially highlighted that there is no room for doubt and if a person is in doubt of anything then he should disregard the doubt and be affirmed on certainties in the matters under consideration.The second proof according to Abbad bin Tamim who said:My uncle asked Allahs messenger about a personwho imagined to have passed somethingduring the prayer. Allahs messenger replied:Do not leave (from the prayer) until or unless he hears a sound or smells something.Whispering from the devils (waswasa):We should mention here, the issue regarding insinuating whispers from the devils, known aswaswasain Arabic. Many people suffer from this illness unknowing. A person may start to have doubt in everything: in matters ofritual purification, daily prayers,purification of the body, purity of garments, menstruation cycles and other things. However, if this simple rule of fiqh,certainty is not removed by doubtwas applied, the confusions and all the unnecessary actions, which stems from the insinuating whisperscould be avoided. If a person is suffering from insinuating whispersunrestrictedlyin matters of belief, the cure for this is to totally ignore these thoughts as indicated by the Prophet. However, if a person is suffering from doubts pertaining to worship, applying this rule of fiqh would save the person from a great deal of trouble and it would put ones heart at ease.

Conditions of the maximElements of certainty that existed in the issue under consideration is fundamentally a stronger element than doubt as the doubt over the original matter normally arises as a subsequent event or secondary issue. The certainty in the primary matter shall always prevail over secondary matter in view that it is more reliable, certainty element that existed in a particular matter shall not be removed merely by doubt and therefore decisions shall be upheld based on certainty in the underlying issue under consideration.

Application of the maxima) The maxim is directly applicable in the context of Ibadah and other matters as well:In the case of loan contract, a person shall consider that he or she is still indebted to the lender in the event where he or she is unable to provide the evidence of payment. This is due to the fact that outstanding amount of loan will remain valid and certain as stipulated under the contract and will only reduced by settlement amount. It is known facts that loan of financing transaction executed with financial institutions are supported with written evidence and proper documentation.b) A partner has no right to assume a minimum rate of profit earned by his business partner and claims his share in that profit as different from the amount stated to have been actually earned by the partner. The sub-rule provides that in case the working partner declares a certain amount of profit, no more will be presumed unless the contrary is verified to be a fact.c) The disagreement is about whether the defect sold item has occurred before or after the seller deny it defective before sale , his statement is accepted because the defect is new phenomena. Otherwise, the burden of proof shift to the buyers who has to prove that the defect existence before the sale.d) If a person has taken a loan from another person and is in doubt whether he is still in debt, he is. He must be considered to be in debt until there is a prove to show otherwise.e) If we want to invest your money to chosen company , you can do it , but if you certain about that companys activities is legal and have prove . but once you have doubt about it , you must get a evidences to say that companys activities is illegal. If you do not get any prove , you may proceed with your invest. f) If the situation is like you change supplier of your product .you must make sure you do not have any doubt where they get the raw material and produce it . for example , food. You want to buy raw material such as chocolate , flour to make a chocolate cake. You must buy the raw material from halal supplier. If you certain about that suppliers product , you can proceed to buy it. If you have any doubt later , doubt it is not counted as long as you have prove that the company is halal company.

(3) HARDSHIP BEGETS FACILITYHardship (mushaqqah) refers to legal excuses such like lunacy, illness, minority, forgetfulness and ignorance. Facility (taysir) refers to legal mitigations/alternatives granted due to hardship as an exception to the general rule. Legal rules are applies to all individuals. In certain situations, legal rule might lead to injustice and harm. So, this principle can be implemented in order to remove hardships and ensure justice and fairness. When the situation gets difficult, the law becomes flexible. This principle also means that difficulty is the cause of easiness. This principle derived from Quranic verses in Surah Al-Baqarah :... ..Allah intends for you ease and does not intend for you hardship (2:185)

...Allah does not give anyone legal responsibility for anything except what is within his capacity (2:286)Hadith :You have not been sent like those who have been given hardship. Rather, you have been sent as those who have been given ease or facility (Narrated by Bukhari and Muslim)Aishah r.a said: Whenever the Prophet (s.a.w) was given a choice between two things he chose the easier one unless it was a sin (Narrated by Bukhari and Muslim)Surely Allah (s.w.t) introduced the din as easy, full with kindness, and wide. He did not make it narrow(Narrated by Tabarani)

Applications of Hardship Begets Facility

1. Leniency with a debtor who in financial constraints.If a borrower is not able to settle the debt in a lump sum, he would also be permitted to pay by installments. This is because, if the debtor pays the debt in a lump sum, he/she might not have enough money to buy household needs. That is why this principle can be applied in this case. If the debtor is really facing serious hardship, and the creditor just let go the debt as charity, Allah will reward him/her. Allah said in Quran in Surah Al-Baqarah:If, however, (the debtor) is in straitened circumstances (grant him) a delay until time of ease; and it would be for your own good if you knew it to remit (the debt) entirely by way of charity. (2:280)

2. Cancellation of rental contract

If someone enters into a rental contract (ijarah) and later on he has to travel for certain reasons, he is allowed to cancel the rental contract. Under a normal circumstance, a person is not allowed to cancel this type of contract unless it is agreed between the contracting parties beforehand. However, forcing a person to continue paying the rental when he is not occupying the premise, will amount to hardship, therefore the Shariah is allowed the cancellation under specific circumstances in order to avoid hardship. So, in this case also, this principle can be implemented.

(4) NECESSITY RENDERS PROHIBITED THINGS PERMISSIBLE

First of all, literally this principle of legal maxim means necessities that allowed haram things. It also can be defined as necessities that give guidelines or justifies which is unlawful or prohibited according to Shariah. Moreover, The Mejelle states Necessity makes forbidden things canonically harmful. It can be derived from mention definitions stated that unlawful things no matter regarding aqidahor transaction are allowed under extreme situations (darura) given that there are no other permissible alternative.

GuidelinesFurthermore, there are some listed guidelines (dabit) or certain restricted interpretation to the extent that when this maxim is actually required. Technically, one of the guidelines is verify what kind of case that constitutes an extreme circumstance (darura). Literally, darura means necessity or emergency. It shows that a certain situation which is aspects of the Shariah may be suspended in order to protectlife,religion,property,mind or offspring. It can be said that darura is indispensable for the safeguard of the five essentials values that are mentioned earlier such as religion, life and etc. Basically, when darura exist, it would give the believer or the follower of Islam a legal excuse to commit the unlawful, provided that it necessary to indispensable for his survival physically and spiritually. Next, when a person is permit to commit prohibited in the cause of darura, he or she can never oppose, deny or forget about the original ruling of its prohibition. Besides, another guidelines need to be particularly taken serious consideration is when a certain cause or necessity situation that renders the prohibited things permissible ceases to exist, return to original principle is required. Further explanation from The Mejelle states A thing permitted on account of an excuse becomes unlawful on the cessation of the excuse. For instance in order to have better understanding, consume pork in the darura situation no longer valid or permissible in Islam when there is existence of other halal foods.

Evidences Quranic ayat:

He (Allah) has forbidden dead meat or carrion, blood, the flesh of swine, and that which is slaughtered on which Allah's name is not mentioned, but if someone is forced by necessity without willfull disobedience nor transgressing due to limits then there is no sin on him ( Al- Baqarah : 173 )

Anyone who (after believing) utters unbelief except under compulsion, his heart still remains firm in his belief, but who so ever's chest is open to unbelief, on them falls the wrath of Allah, and there awaits them severe chastisement. ( Surah An-Nahlu:106)

ApplicationsTechnically, there are some examples where this legal maxim principle would be applied in certain circumstances. Firstly,example like in the case where there were 2 persons travelling together far away from their hometown, which suddenly one of the traveller die due to sickness in a place where no judge can be found and left with the living traveller some valuable properties owns by died traveller. Unfortunately, later the living traveller met with the evil thief force him to give money in cash and threaten his life. He is allowed to sell or make any type of transactions of the property of his companion without any legal power or instruction given by died traveller before, as long would generate the cash money. However, under normal circumstances none is allowed to sell the property of a dead man who is neither related to him, nor has issued any legal power for selling the property, but in this case, if the above living person does not sell the property of his companion it would be cause danger to his life (darura).Another example of situation or its application in Islamic commercial transaction is Bay Al-Wafa. Literally, it means sale with right of redemption. Basically, can be defined in situation when there is a person in need of cash but owns certain property. He decided to sell that property to the buyer in a condition that the he will be allowed to get the property back upon completed paying the property price. However, this type of sale contract are condemn by majority of the jurists due to the hidden reality of this sale is that a loan that may involve riba and additional benefits upon payment of repurchasing the property. Nevertheless, Hanafis argued based on this maxim on its validity because of to help people that deeply in need and there are no other alternative to help him survive or continue his life without harm or starvation. Need to be highlighted that even though its permissible, yet this rule is not absolute but it is limited by certain restrictions, by the extent of the necessity and by the time of the necessity.

(5) HARM SHOULD BE ELIMINATED

This maxim is taken from the Prophets hadith which is (la dararawa la dirar) and it is stated harm should neither be inflicted nor received. It means that all kind of injury should be removed or eliminated. Islam does not allow us to harm people or to let others harm us. The word haram in this maxim is general and it includes all kinds of harm that involves individual, society, environment or any other matters. As in Islamic commercial transaction, a firm is prohibited from impose injury or causing grief to others while dealing with economies and business activities. Besides, this maxim provides a guideline to regulate the entire financial system in such a way that prohibits harm imposition and discourages retaliation.

There are four sub-maxims are included under this maxim which:1) A particular harm could be accepted to repel a common harmA private injury is tolerated in order to ward off the public injury which means that to repel a public damage, private damage is preferred and warding off public injury is given preference over personnel injury. For example, under the normal condition, Shariah allows free market operation. But in case traders manipulate the market for large profits in a manner that harm the interest of the consumers or general public, the government may take action to regulate the price to protect the interest of the consumers. By doing so, the government will be preventing the general harm by tolerating a particular harm. Another example is when dealing with bankruptcy case, it is allowed to sell the bankruptcy debtors asset who is under custody for the interest of the creditors because the injury of selling the asset of the debtor is a private injury, and by not selling the asset of the debtor we prevent the creditors from getting their right which is publicinjury.

2) The lesser of the two evils is chosenWhen there is a case where the choice between two harmful alternatives, the one that has less harm may be chosen. Besides, it also means that in the presence of two evils, the one whose injury is greater is avoided by the commission of the lesser. For example, when a customer loses his coin in a slot, his coin may be allowed to go waste rather than to dismantle the machine which has much greater value than the coin. But in case when there is a very expensive bar of gold is lost in a less expensive washing machine of a laundry its recovery, then, requires damage to the machine; the same will be affected to recover the bar of gold that is more expensive than the machine

3) Harm is eliminated to the extent which is possibleAll necessary measures must be taken to prevent any harm from happening.Harm is to be repelled as far as possible. Therefore, a person should spend his maximum effort and capacity to remove the injury by using different ways and means available. The validation of the option of the defect (khiyar al-ayb) in Islamic lawis designed to protect the buyer against harm. Therefore, when Ali buys a car and discovers that it has defects, he has the option to revoke the contract. For there is a legal presumption under the Shariah, that the buyer concluded the contract on condition that the object of sale was not defective. Another example is that if anyone sells anything that could rot quickly, such as fruits, and the buyer disappears before the payment of the price and before receiving the sold items, the seller in this case is allowed to revoke the sale contract and sold the said item to another person, if he fears that the sold item will be spoiled. This is to prevent loss to the seller which will harm his business.

4) Harm may not be removed by causing harm.It means that harm is not eliminated by doing other harm. For example, in case a buyer gets faulty goods he is given the option to return the goods. But if the purchased goods have developed similar fault while in possession of the purchaser, he will lose his option to return the goods because, in order to protect himself from harm, he will also be harming the seller. This would amount to removing harm by causing a similar harm.

CONCLUSION

Practices of commercial transaction are permissible in Islam and must avoid in such activities that is prohibited. Islamic legal maxims are very important to the economic and business activities to the Muslim people since even when they are conducting their business activities they should behave according to the Shariah and with a good intention to please Allah. Besides, it is also important for the Muslim these legal maxims in order to protect the right between two parties.By applying these legal maxims, a Muslim society is controlled and governed by the set of laws of the Shariah. Other than that, it provides the means to find the way out of conflicts among the members of society.

REFERENCES

An Introduction To The Theoretical Foundations of Islamic Transactions, Dr. Muhammad Yusuf Saleem, Ilmiah Publication (2012) Kamali.M(n.d), Principles of Islamic jurisprudence, Islamic Text society, Cambridge Mohammad Hashim Kamali, Qawaid Al-Fiqh: The Legal Maxims of Islamic Law Securities Commission Malaysia (2009), Islamic Commercial Law (Fiqh al-Muamalat): Islamic Capital Market Series of books, Malaysia: Lexis Nexis Sdn Bhd, Abu Umar Faruq Ahmad, Shariah Maxims and Their Implication on Modern Financial Transaction, (p.77) http://www.agc.gov.my/index.php?option=com_content&view=article&id=882:matters-are-determines-according-to-intention&catid=71:admin%20ag&Itemid=91&lang=bm http://islam.uga.edu/law_maxims.html http://en.wikipedia.org/wiki/Niyyah http://sunnah.com/nawawi40/1~ 2 ~