Zakah Audit

An audit is an objective evaluation and examination of the financial statements of an organization to make sure that the records are an accurate and fair representation of the transactions they claim to represent. Employees can conduct internally the audit of the organization, or externally by an outside firm. The IRS can perform audits to verify the accuracy of a taxpayer’s returns or other transactions. When the IRS audits, it usually carries a negative implication and is seen as evidence and proof of some type of wrongdoing by the taxpayer.

            In external auditing, there are two distinct categories of auditors. Firstly, in an external or statutory auditor who independently works to evaluate financial reporting. There are also external auditors who process cost statements and sheets to observe if there is any fraud.[1]

Basically, an audit is the official checking of the records or accounts of a business or organization (Reader Digest, 2000) or in other definition it is a formal, often periodic examination and checking of accounts or financial records to verify their correctness (Webster’s New World Dictionary). Audit in zakah is a process of perfect checking, collecting, reviewing the determination and assessment of the compulsory property of zakah and deductions which are feasible and allowable for the purpose of calculating zakat properly as determined, adopted and received.

      First and foremost, about the methodology of zakah distribution. The method is divided into two which are based on needs and based on accumulated zakah property. As we all clearly known, the zakah is distributed based on eight levels of asnafs. As Allah SWT said in Al-Quran Kareem in At-Taubah verse 60 which mean: “Alms are for the poor and the needy, and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to Truth); for those in bondage and in debt; in the cause of Allah. and for the wayfarer: (thus is it) ordained by Allah, and Allah is full of knowledge and wisdom.”

            Islamic scholars will always discuss revolving this ayah in particular issues and the flow of zakah management. Hence, zakah property will be collected and distributed to these people based on their needs. There will be two situations that may occur in the distribution of zakah based on needs. Firstly, excess of zakah funds. This situation is like occurred in Saidina Umar b Al Khattab, Uthman b Affan and Umar Abd Aziz times. The second situation is the depletion of zakah funds. Lack of zakah property can affect the distribution of property to the asnaf. In such circumstances, the government was forced to seek additional property from rich people.

           In order to seek additional property from rich people, there are some conditions that have to be implemented. The first condition is the process of distributing additional property shall be made fair and equitable. It is compulsory to have integrity, honesty and pure attitude in distributing the additional property. The second condition is additional property acquired must be channeled for the benefit of Muslims. The benefit of Muslims mean that something that is halal and beneficial for Muslims to be consumed. Not something that is prohibited and harmful. Third condition is the proposed conditions need to be approved by Islamic scholars. Islamic scholars are the best reference for Muslims to refer to.

            Meanwhile, the methodology of zakah distribution based on accumulated zakah property is that if each of asnaf had already received the appropriate zakah, hence the government or the zakat fund manager will determine zakat to whomever they think is worthy of accepting it. It is really good to take Saidina Umar al Khattab attitudes in hiring governor in each particular area to collect, manage and distribute zakah property to people. Saidina Umar Al Khatab was really good and precise when it comes to zakah management. The khaleefah did not want any of his people to suffer from poor and pauper hence he really details in his leadership. The government nowadays can relate his stories with today’s issues and incidents related to zakah management.

Zakah Audit Process

            Zakah audit process is divided into several steps which are planning, implementation, transactional checks, informal advices, and communications and audit summary. First thing first, the process of planning. In planning, the auditor explained to the client on audit tasks, discussing the scope of the audit and the objective of the inspection with zakat management.

            There are few things that must be included in the planning process which are contractual agreement, an overview or initial check, inspection and observation, internal control assessment and audit program. For contractual agreements, the client is notified by agreement from auditor. This letter describes the scope and objective of the audit to be carried out; the required documents or information shall be provided. Overview or initial check is introductory session are made for audited or client. The auditor will meet audited for an interview and further explanation.

            In inspection and observation, the auditor will collect information related to the organization's operation and management while the internal control assessment is the process that took a quiet long time. Structure control under organization will be valued. Many techniques will be used by auditor to detect the high-risk part and element. The closing part for the planning process is the audit program. This is a closure for the initial phase of auditing. Fieldwork is required to achieve the objectives of the audit.

            Second process in zakah audit is implementation. It is focusing on fieldwork and performing predetermined activities. This task focuses on non-formal transaction and communication. Continuous audit implementation steps include identifying monitoring audit rules, determining process frequency, establishing priority areas, configuring parameters, following up and communicating results.

            The third process in zakah audit process is transaction checks. This process typically tests the internal control systems and transaction accuracy. Authorities’ bodies (Zakah center in particular states) have two transaction records which are zakah collection and zakah distributions. It is the responsibility of the auditors to ensure that major transactions are inspected.

The fourth zakat accounting methodology is informal communication and advice. Upon fieldwork in the process, the auditor will discuss with clients any important findings obtained. At this stage, the client will be able to assist the auditor and discuss to identify the best method to overcome any questions or findings. Usually, this presentation is made verbally. For more complex inventions, formal or written communication is carried out. This can be made in the form of an interim report and email. Especially in the distribution of zakat, the determination of asnaf is very complicated and requires a written report.

            The last zakat accounting methodology is an audit summary. The auditor will issue an audit summary and report upon completion of fieldwork. Reserves and closures are important in providing audit reports. First, paperwork. An important tool in the audit profession is paperwork. This document is accompanied by audit recommendations and all records found by the auditor. This document is comprehensive and used as reference material and a historic relationship between the client and the auditor.

 Zakat Audit Procedures

   The first procedure of zakat auditing is to check and to ensure the date of starting the haul. The date starting of haul is the starting date of calculating the Zakat. The date of starting of haul or the date to calculate the zakat was different from every person who needs to pay zakat and according to the situation the group of the procedure the zakat. For example, if someone from agriculture so he needs to pay zakat agriculture. The starting of haul is from the day of harvesting and after he gets the profit and fulfill all the condition to pay the zakat so he needs to pay zakat.

  The second procedure of zakat auditing is to ensure or to assess a variety of zakat property owned by zakat procedures and explain the compulsory properties that must pay the zakat. Because we know there are many people out there who clearly do not know more about the zakat.

  The third procedure of zakat auditing is to ensure or to assess all the liability can be a deduction from zakat property before paying the zakat. For example to pay zakat income so before paying the zakat after fulfil the condition such as the haul and the nisab so they need to know there is the deduction of liability such as for wife and family. So the auditor will help to solve the zakat.

  Procedure of zakat auditing also to make sure deduction of liability from the zakat property to assess the compulsory zakat.After the auditor make sure the total deduction from the zakat property so the auditor will make sure he need to pay zakat or still do not fulfil the condition of nisab.

  To ensure the rate imposed on the zakat property. Every zakat property has different rate to pay the zakat. For example, the rate or nisab  for gold an od silver zakat is 2.5%. The rate of gold and silver had been decided by the Jurists. Zakat agriculture and fruits after deduct the capital such as tools for harvesting is 5%.So the auditor will make sure of nisab before paying the zakat.

  The next procedure of zakat auditing to check and to confirm that the distribution of zakat had been following the rules and regulations that had been given by shariah guidelines and follow all the method by Syariah.Last but not least the procedure of zakat auditing is to confirm and report according to the rate of zakat.

 Rules of Zakat Auditor

There are many rules of a auditor to auditing the zakat. The auditor will identify and collect all document that related to a property that can pay for zakat. The next rules of zakat auditor is to identify and to collect all document that related with the deduction that permissible to the calculation of zakat.

To check, to assess and to evaluate the property that can be for zakat also the rules of zakat auditor. Besides that, to check, to assess and evaluate all deduction for the zakat also the rules of zakat auditor. Actually, there are many rules of zakat auditor without the auditor the authority cannot manage zakat in Malaysia effectively. Work as the auditor for zakat is not something that useless but be the auditor zakat was ibadah in Islam, there is a verse from Al-Quran Surah Al Bayyinah verse 5 ;

“And they were not commanded except to worship Allah,(being)sincere to him in religion,inclining to truth,and to establish prayer and to give zakah and that is the correct religion”

 From the verse, we can say that zakat auditor also was a form of ibadah.The auditor of zakat  must manage to make sure anything that related to zakat needs to manage properly and effectively according to the shariah guidelines and follow all the condition and restriction of syara’.

---

[1]Kenton, Will. “Audit.”Investopedia, Investopedia, www.investopedia.com/terms/a/audit.asp

Capital Investment

Capital investment is the total, or sum of money provided to a company to further its business objectives. The term also can refer to a company’s acquisition of long-term assets such as real estate, manufacturing plants, and machinery.

Capital investment is considered to be a very important measure of the health of the economy. When businesses are making capital investments it means they are confident in the future and intend to grow their businesses by improving existing productive capacity. On the other hand, recessions are normally associated with reductions in capital investment by businesses.

Capital investment also can be understanding like before we set up the business we must have capital, or modal to run the business project. It can be formed in many ways such as making a loan from the bank. Usually, every state has a zakat institution that has provide and help its applicant with fund of zakat. Rather than make a loan from the bank better take another institution than the bank.

 Type of Capital Investment

     According to John Spacey capital investments are spending that has long term value to a business. This is often contrasted with the expenses that have a value to a business. There are many types of capital investment, that we can make as capital for investment and we can use it to make an investment. According to James Chen investment is the purchase of goods that are not consumed today but are used in the future to create wealth. So, from the meaning, the words of goods refer to types of capital that we can use for the investment. There are many people who still lack knowledge about the capital because they only think that the only kind of capital is only money. Undeniable that money one of the types of capital for investment or business but there is still the various type of capital investment. The types of capital investment were various forms such as tangible assets, intangible assets, tactical assets, and strategic assets.

     First and foremost, the type of capital investment that we can make as capital for investment is monetary assets. Monetary assets are assets that carry a fixed value in terms of currency units. For example, Ringgit Malaysia or Dollars. It depends on the country to use the currency. The characteristics of monetary assets are a change in real terms and restatement in financial statements. Examples of monetary assets are cash, bank deposits and other receivables meant for settlement through cash.

   Second type of capital investment that we can make as capital for investment is physical assets. Physical assets are also known as tangible assets. Tangible assets or physical assets or items such as plant, machinery, buildings, and vehicles[1]

   Third type of capital investment that we can make as capital for investment is intangible assets. According to 2006 Federal Reserve Board analysis, Investment in intangible assets in the United States exceeds all investments in tangible property and if accounted for would raise measured productivity growth significantly (Corrado et al.,2006a,2006b). These assets include computer software, research and development(R&D), intellectual property and workforce training[2].According to John Spacey many types of intangible capital are not considered a capital investment according to current accounting practices. For example investments in your knowledge might be considered human capital but this isn’t viewed as a capital investment

---

[1] Physical Asset Management,Dr Nicholas A,J Hastings,London,2010,Pages 3

[2] Intangible assets measuring and Enhancing Their Contribution to Corporate Value and Economic Growth,The National Academies Press Washington,2009,

Simple Structure of Bay Tawarruq Operation In Graphic

This operation structure was illustrated right after we got a clear explanation from one of BIMB directors at I-City Central Shah Alam during the Al-Awfa exhibition.

Also with me: Farzana Izzati, Siti Fatimah, Nur Meutia
The director that we interviewed: Madam Sumiati

Bay Tawarruq

Definition of  Bai Tawaruq

Bai means sale, an agreement between two parties which is the buyer and the seller to transfer the ownership from the seller to the buyer in exchange  of price or payments. (Kettell, 2010)

The term of tawarruq was not known in the early days of Islam, either during the era of Prophet Muhammad s.a.w .Furthermore the term of tawaruq was commonly known during the later period of and being used by the Hanafi school of law.Ibn Tahmiyah is the one who first popularized the term of tawarruq.

            Tawarruq comes from the words “tawarraqa” means seeking for silver money or eat the leaves. Literally the meaning of tawaruq is a contracts to buy goods or commodity with deferred payments and sell the goods to others parties with immediate money with the lower prices (Bakri, Mahmod, & Ghafar, 2016). Another definition of bay tawaruqq according to Rahman, is asked for wariq. Wariq is made money of silver. Shafie scholar defines tawarruq as selling the commodity or goods with the deferred payments and then buy it back with the immediate payments. (Rahman, 2018)

              Islamic jurisprudence defines tawarruq as a form when the parties A buy the commodity from the seller for a deferred payments and then resell that commodity to the buyer B with the immediate payments but the price was lower than the original price. (Alkhamees, 2017)

Central Bank of Malaysia defines bai tawaruq consist three parties or two sale and purchase contracts. The seller, sell the commodity or asset to buyer with deferred payments, Subsequently the purchaser of the first sale will sell the same asset to the third part by the cash(Tawarruq Concept Paper, 2015). According to Hafizah Samanal, OIC (Organization of the Islamic Conference) defines tawarruq as a commodity was bought by somebody (Mustawriq) based on deferred payments and sells it to the other person or the third parties not the same person which is not the first and second parties with the immediate payments. (Tijani, 2013)

As the conclusion for the definition of Bai Tawarruq is between three parties.First party  is the seller that sell the goods or commodity with deferred payments and the second party sell the commodity to the third parties with immediate payment or by cash.

The Prophet said: “When are human are involved with dinars and dirhams, and for sale on ‘inah and follow a cow (busy with livestock or live activist), and left jihad fi sabilillah, Allah will lower them, they not be raised until they return to their religion.” (Narrated by Ahmad)

While Imam al-Syafi’I and Zahiri’s views is bay inah sale is permitted. There are several evidences:

Firstly, Allah said: “…. Allah permitted trade and forbidden usury..” in Surah al-Baqarah versus 275.

Based on the verse above, all kind of trade that follow the pillars and conditions of contract is valid regardless of the intent of the seller. (Dr Mohd Sabri Abdul Ghafar, 2016)

Abu yusof and some scholars of the Shafi’I schools also permitted bay inah sale because is not contradictory to Shariah principles. Imam Shafi’I ruled that the story of Zayd ibn al-Aqram as discussed above is not valid hadith. This is due to the weakness in its transmission (sanad). In al-Umm, Imam Shafi’I ruled that when a person sells an asset for a certain period and the buyer receives it, then there is nothing wrong if he buys back the asset from whom he sold at a lower price. (Mohd Herwan Sukri, 2015)

Shariah Advisory Council of Bank Negara Malaysia has decided that bay inah sale are permitted with some statements which are bay inah shall follow rhe pillars and conditions of contract, should be for the benefit of the people who want to make financing from islamic banking and hilah that use in bay inah sale of contract is valid and not against religion. (Dr Mohd Sabri Abdul Ghafar, 2016)

 Sources of Bai Tawarruq

First and foremost, the sources of bai tawarruq is based on verses from Al-Quran (AL-Baqarah : 275) :

                                                                                                                             

Meaning: And Allah has permitted trade and has forbidden interest[1]

As we know that Muslims are instructed to deal with free-riba with any transactions and abandon any transaction that leads to riba. That’s was the most important for any transactions in Islam.Based on general meaning of the verse is the activity of the tawarruq is permissible because it’s kind of trading activity. The parties resell the commodity maybe need the cash or common activities. (SACBNM, n.d.)

There is no direct legitimacy from the hadith regarding the tawarruq. Its deemed permissible based on the general permissible law of sales in Islamic law. But the contemporary scholars are permissible bai tawarruq because of the scholar view such as Hanbali and Syafie scholars. (Ahmad et al., 2017)

According to Shafie reason that tawaruq  permissible is Allah has allowed the sale and purchase and forbidden the interest but the subject must sell to third party. (Ahmed, 2014)

Other than that Shariah Advisory Council of Central Bank of Malaysia in its 51th meeting dated July 2005, has resolved that financing product based tawarruq is permissible and as an alternative to bai inah. (BNM, n.d.) Majority of scholars allow transactions of bai tawaruqq such as Hanafi school, Imam Shafie and Imam Al-Nawawi. (Nurhisam, n.d.)

Types of Bay al-Tawarruq

First, tawarruq hakiki it is also known as tawarruq fiqhi or tawarruq klasik or tawarruq fardhi. Tawarruq hakiki occurs when a person purchases an item in a deferred payment and then sells it to another person in cash. Majority scholars consist of Hanafi, Shafi’I and Hanbali scholar permitted tawarruq hakiki. Fiqh Academy OIC in 15^th session that was held on September 1998 permitted tawarruq hakiki based on this reason. In Al-quran in Surah al-Baqarah, verse 257, tawarruq hakiki is one of the part in types of sale trade that permitted in the verse. It is also do not have any factors that may causes invalid. Based on fiqh method: “the origin of something in the muamalat field is permitted”. Tawarruq hakiki it should be valid or permitted because there are no verse in al-quran or hadith that say it forbidden. It also different from bay inah sale because there are three parties involved in two transaction made separately. Tawarruq also fulfill the needs of individuals to legally earn money. (Dr Mohd Sabri Abdul Ghafar, 2016)

In tawarruq hakiki, third parties do not have relation at all with the first seller. In this case, the first seller cannot be associated with the cash sale made by the buyer of the goods thereafter. (Ab. Mumin Ab. Ghani, 2006)

Second, tawarruq munazzam is almost same with tawarruq hakiki from the point in sale goods. However, the different is the first seller normally is Bank islam which will manage the sale of goods purchased by bank customers to third parties. Therefore, the customer does not play any role as the owner of the goods but only receives cash from the bank. Customer only need to clear the payment of the goods gradually to the bank within the stipulated period.

But, Fiqh Academy OIC in 17^th session that was held on December 2003 has fixed the tawarruq munazzam cannot be equated with tawarruq hakiki. In the 19^th session was held on April 2009 has determined that tawarruq munazzam prohibited with several reason which are it is included in the form the banned hilah. Then tawarruq munazzam similar with bay inah sale that can lead to usury. Lastly, tawarruq munazzam transaction did not fulfill condition of sale contract because the buyer (customer bank) did not know the goods in shape and type that he buy while not receiving the accepting (taslim) and hold (qabad) the item. It only deal with a sale document that exchanged hands from one party. Actually, the same goods has been used as tool to allowed the sale and purchase transactions. (Dr Mohd Sabri Abdul Ghani, 2016)

Prohibited Elements in Bay Tawarruq

1.  Involve Hilah into Riba

There are elements that had been prohibited in any transactions in Islam. First and foremost, the prohibition elements are Riba. The definition of riba is increase, addition, expansion and growth. (S.Thomas, 2006)

Meaning: O you who have believed, do not consume usury, doubled and multiplied, but fear Allah that may you successful.               

                   

Generally the meaning of the verse,Allah prohibited us to involve with riba because its bring to injustice to any parties in the contracts. It’s not only on tawarruq contract but with any transaction and contracts.

2. Using gold and silver as commodity

In tawarruq contracts, the assets shall not be traded in tawarruq such as gold,silver and currencies because in Islamic transactions we cannot make or proceed the transactions with ribawi items.(BNM,2015) This is because in the bay tawaruq contracts there are deferred payments and we know that the currencies and gold is invalidate the whole contracts if involved with the deferred payments.

3. Forced Sale

The most important in any transaction is both parties are willingness to do any transactions, an‎yone cannot force the others people to involve in any contracts and payments that they don’t want. Based on the meaning Al-Quran in verses 29 of An-Nisaa Allah said “only in lawful business by mutual consent”. (Hassan & Mahlknect, 2011)

Conditions of Bay Tawarruq

            Based on Afdhoul Ragman b Che Ani, due to the prohibition and controversy that had been putted onto bay Inah, tawarruq was introduced as an alternative to replace bay Inah itself. Compared to bay Inah, tawarruq involve three parties which are tripartite agreement which seems to be more transparent as the buyer is not the seller himself, but the first buyer which is commonly the customer will have to sell the commodity to the third person. This transaction seems to be more transparent than bay Inah.

            First condition of bay tawarruq is the ownership of the commodities. The seller must own the commodity before selling it to the buyer. As we can see, we as customer must first own the assets or subject of tawarruq before appoint bank as agent to sell it to final buyer. If the parties in this contract fail to do soo, it can lead to excessive gharar (Gharar Fahish) to occur and Gharar Fahish is indeed prohibited in Islam.

            Secondly, the commodity is specified. The seller has to explain the details of the commodities to the buyer. The explanation must include the characteristics of the commodity such as the value, colour or the assets’ prices. This is actually the pillars in nature of muamalah where the commodity must be specified. As we know, in general Al-Mal is classified into tangible which is the assets that can be seen and touch or corporeal (‘ayn) and intangible or non-corporeal (ghayr al-ayn) such as manfaah and rights or we called as huqu. Tangible mal can be classified mainly into first and foremost, valuable and non-valuable property (mutaqawwam and ghair mutaqawwam), movable and immovable (al-manqul and aqar), homogenous and non-homogenous (mithly and qimmiy) and lastly perishable and non-perishable properties (istikhlaky and isti’mali). (Wahbah Zuhaily, 1985)

            Thirdly, the possession of commodities. The commodities which are normally used in tawarruq contract is movable assets or we call it as manqulat such as silvers, rice or cements. About distinguishing between movable and immovable assets, there are two different definitions given by two different scholars respectively. Based on Hanafi scholars, movable or transferable item are things which are defined as al mal that can be transferred from one place to another place no matter if the items will be in its original condition and form or not after moved to another place. Hence, we can see in this definition, a tree become manqulat either if it change its shape into firewood or paper instead.

            However, based on Maliki scholars viewpoint, movable or transferable assets are defined as any items that can be transfer from one place to another place without changing their form or shapes. This include cars, books and laptop for example. (Wahbah Zuhaily, 1985)

            Fourthly, avoiding Inah sales. As we know, Inah sale include two parties which is the buyer and seller where after that the seller will be the buyer and the buyer will be the seller. Islamic institutions had prohibit the sales between same client because this can lead to hilah toward riba’ where riba’ is clearly forbidden in our religion, Islam. Hence in bay tawaruq, in include three parties which are original seller, the customer and final buyer. In this transaction, bank reacted as an agent only or an intermediary between the customers and two other parties. First of all, the customer will buy an asset from the original seller by instalment payment with cost price plus profit. After that, the client will appoint bank as an agent to sell back the commodities toward the third party. The bank will sell it to the final buyer with cash and give it to the customer.

            Fifthly, the details of time payment. The contract between the financial institution or original seller and customer are based on instalment payment where the customer have to pay by deferred payment and settle the payment on specific date. The specific date indeed has to be clearly stipulated so that both parties do not have any problem pertaining to time payment.

            Sixthly, to avoid usury. Riba is one of the most forbidden things in the eye of Allah Azza Wajalla. There are a lot of ayah in Al Quran and also sunnah pertaining to prohibition of riba’ in our daily lives. As we can see, Islamic Institutions nowadays are institutions that can be accepted thoroughly by both Muslim and non-Muslims around the globe because of their transparency in dealing including avoid usury because usury itself consist injustice. Even though the system of particular banks have the tendency to convert from conventional system to Islamic system, but this phases require a lot of efforts. Banking with free riba’ does not really mean profit less banking. However, Islamic Banks have to work hard and efficiently in order to succeed in rising up Islamic system in banking institutions. Allah Azza Wajalla had stated numerously the prohibition of usury in contract. There is an ayah illustrated in surah Al Baqarah verse 275 :

“Those who apply usury will not stand except as stands one whom the Evil one by his touch hath driven to madness. That is because they say: Trade is like usury,” but Allah hath permitted trade and forbidden usury. Those who after receiving direction from their Lord, desist, shall be pardoned for the past; their case is for Allah (to judge); but those who repeat (The offence) are Companions of the Fire; they will abide therein (for ever).”[2]

            Allah Azza Wajalla also had stated in Al Quran Surah Al-Baqarah in verse 278 until 279 :

Oh you who believe! Be afraid of Allah and give up what remains from Riba’ (usury) from now onward if you are really believers. And if you do not do it, then take a notice of war from Allah Azza Wajalla and His Messenger but if you repent, you shall have capital sums. Deal not unjustly (by asking more than your capital sums), and you shall not be deal with unjustly (by receiving less than your capital sums)”

            Allah Azza Wajalla also had stated in Al Quran Surah An Nisa verse 135 pertaining avoiding injustice in our daily lives:

“O you who believe! Stand out firmly for justice, as witness to Allah ; although it against yourselves, or your parents, or your keen, be rich or be poor, Allah is a Better Protector to both (than you). Hence follow not the lusts (of your hearts),  tests you may avoid justice and if you distort your witness or refuse to give it, verily, Allah is ever Well Acquainted with what you do.” [3]

            The impact of riba’ is absolutely negative. It vanish and eliminate the social value among individuals and by to only earn profit, people have just made themselves slaves of the system to continuously struggle and work hard to earn money to pay back the debts just for maximising their greed indeed. Those irresponsible parties tend to urge more and more without have any feeling of satisfaction and have shifted or transformed the focus from permissible ways and means to any. This creates a very contra Islamic teachings which is strictly prohibited and disliked by The Most Merciful Allah Azza Wajalla and Prophet Muhammad (peace be upon him). (Razi M, 2008)

---

[1] AlQuran Dan Terjemahanya,PercetakanZafar Sdn Bhd,Kuala Lumpur

[2] Al Baqarah, verse 275

[3] Al-Nisa’, verse 135