ماهنامه معرفت
سال بیست و چهارم شماره 11 (پیاپی 218، بهمن 1394)

This paper reviews the characteristics of the true Shi’ahs in the light of the words of the Commander of the Faithful, Imam Ali (pbuh). Imam Ali recounts three of the most common and basic characteristics of the Shi’ah, including; true knowledge of God Almighty, obedience to God’s commands and showing virtuous behavior.
Recognizing the virtues reflected in the words of great scholars and pure Imams (pbuh) shows us, the supposed Shi’ah how to as a true Shi;ah. Real knowledge of God will be gained when one knows and believes in all the positive and negative attributes of God and the attributes of His Essence and action. This knowledge has such strong effect on man’s behavior that it influences his own soul. He who does not believe that God rewards or punishes man for what he does, that God is the Master of the Day of Judgment and that man’s deeds are reckoned in the Day of Resurrection, he will not watch his deeds closely. Hence, the effect of the knowledge of the true Shi’ah who have knowledge of God, should manifest itself in their behavior and deeds. Therefore, man’s behavior and traits will not be valuable without their knowledge of God.

Nowadays, taxes have a permanent role in keeping the government and society safe. Using an analytical-descriptive method, this papers addresses this question: Does Islam have theoretical fundamentals to design and implement a taxation system in the form of taxes levied by the government and prescribed by Shariah if, according to theories, laws, fiscal policies and their results, these fundamentals do not correspond with the ordinary conditions or if a conflict arises between them, what will the view of Islamic economy be? The findings of the research, which is based on a study of texts, show that the most important theoretical fundamental which practically has many effects is that the poor are untilled to share in the properties of Muslims. Some other very important fundamentals are: justice, seeking nearness to God, conformity with piety, and optimum combination of tax revenue and other revenues collected by the Islamic government, having the tendency towards low taxation. Disregarding these fundamentals in as far as ‘’ view’’, ‘’law’’, ‘’policy’’ or ‘’result’’ is concerned, makes them devoid of legitimacy, acceptability or the desirable effects sought by Islam and Islamic economy. In case these basic fundamentals come into conflict with other affairs which are not associated with these fundamentals, including efficiency, abiding by these fundamentals will be obligatory.

‘’Economic Man’’ is one of the basic assumptions of conventional economics. Historically, this basic assumption was introduced by classical economists and developed as a precise idea by neoclassical economists. Using an analytical method, this paper investigates and criticizes the development process of the thought of economic man in the conventional economics. The findings of this research show that, the idea of ‘’economic man’’ was first introduced by Adam Smith in the framework of a profit-seeker man. Then, inspired by Bantam’s ‘’hedonism’’, John Stewart Mill explained this idea and introduced it into the literature of economics in the form of a hedonistic man. Furthermore, giving this fundamental assumption a quantitative property, neoclassic economists, introduced the concept of ‘’calculative man’’. The stated concept of ‘’economic man’’ has many internal contradictions and has produced negative outcomes.

In order to perform their duties, governments have riches and sources of revenue including natural sources at their disposal. The Islamic government, too, gets part of its wealth and revenue from natural sources. Natural sources can be classified into three general types: 1. spoils of war which is considered as part the Islamic governor’s property 2. The lands gained by conquest, and although they belong to all Muslims, the Muslim governor can choose the way of its distributing and cultivating them 3. Free-for-all properties and though they have no special owner, the Muslim governor can choose the way of distributing them if a conflict arises between the users. Considering the fact that the decision-making on the main part of natural sources is entrusted to the Muslim governor, this question arises: Do the actions taken by the Muslim governor regarding his acting as an owner, his intervention or his supervising the scale or way of distributing this huge wealth and the revenues come from it have boundaries or they are governed by some rules and regulation? This paper seeks to identify‘’ the principles governing Muslim governor’s prerogative to distribute natural sources’’. The result of this study shows that such principles like; looking after Muslims’ interests, justice, efficiency, and protecting the environment determine Islamic governor’s prerogative to distribute natural sources.

The phenomenon of "Kanz”, which is one of economic corruptions, has been reprimanded in verses 34 and 35 of "Tawbah (Repentance)" chapter. However, it has not been sufficiently addressed in economic literature. Using analytical jurisprudential-economic analysis, this paper critically studies the theories of Muslim scholars on the concept of "Kanz" in the above mentioned verses. It is concluded that well-known commentators and jurists have limited the meaning of verses 34 and 35 of chapter "Tawbah (Repentance)" to non-payment of Zakat, but careful attention to the context of these verses shows that the issue of Kanz is not related to zakat. According to this view, the Quranic concept of "Kanz" means money that is not spent within the framework determined by God. This concept includes more instances than the conventional Kanz.

Endowment has different functions including social support for the poor. As an effective means of improving the skills of the poor and reducing the degree of their reliance on social support, endowment contributes to skills development and satisfying a considerable part of the needs of the poor. The role of social support in the four mentioned areas can be effective. Using a descriptive-analytical approach, this study seeks to define the role of Isfahan charitable endowments in social support and identify the shortcomings and advantages of social support endowments in this city. A study of the history of Isfahan shows that this city has had a valuable contribution to social support endowments and development of the skills of the poor in this city. It is declared that endowment in Isfahan will cover wide area. Moreover, the existing statistics indicate that social support endowments are important to endowers. An inquiry into the current needs of society relation to social support shows that the level of employment and medical treatment is falling.

The gradual development of human societies makes the division of labor more elaborate and specialized in all areas. This has led to establishing some institutions including the banking system in the society. The processes within the traditional banking system are not compatible with the basic principles of Islam. However, the need for such a specialized institution in the society has driven Muslim scholars to modify the banking system and make it compatible with the Islamic principles so that Muslim communities may benefit from this institution. Using an analytical method, this paper seeks in line with the reform in the Islamic banking system, to present a new analysis of the banking system which has priority over any kind of reform in the banking system processes. A systemic analysis of the Islamic banking system which examines the position of the banking system in Islam with regard to the interaction with the economic system and the general Islamic system as one of the components of the economic system in Islam. This analysis shows that the systemic outlook on the Islamic banking system leads to underlining the duties of banks and then achieve growth, justice and economic security. Among these duties are financing the real sector of economy, giving priority to financing basic commodities, financing the projects proposed by the lower classes, giving priority to financing the economic projects which need working capital and negation of economic favor in using bank loan facilities.

"Justice" is a concept that man has always craved for. Those theorizing about utopia have built their ideal society according to this concept. In the view of the holy Quran, justice is the aim of prophets’ mission. One of the most important aspects of justice is "distributive justice" or "economic justice". Proposing the theory of "justice as fairness", the philosopher, John Rawls, tries to explain the concept of "justice" in the context of liberalism, a subject has been of special interest to researchers. Islam also pays special attention to "distributive justice" and Muslim scholars including Martyr Sadr, regards distributive justice as one of the three pillars of Islamic school of economics. Proposing the theory of "balance", martyr Sadr explains distributive justice from an Islamic perspective. This comparative study reviews these two theories and shows that, despite the superficial similarity between the two views about such topics like paying attention to distributive justice and status of the poor, there are important differences between the two including the difference in the source of justice, the difference in fundamentals, and the difference in the subject area. This study makes clear that considering the principles of Rawls’s theory, we find that it cannot be proposed and implemented in religious and non-liberal communities.