Allah's wisdom has necessitated concentrating un human nature the ability of
mediation and forethought .among the aspect of this ability is the recognition of the
relationship between causes and effects issues and reasons behind them and the
sensing of similarities and differences and distinguish the connection between the
subjects and characteristics and the innate perception of material and immaterial good
and bad.
Allah's wisdom has willed not to make his law away from the nature of people of
discovering the relationship between things and their causes, or similarity between
things and their counterparts to use the Quranic text to convince reason and to enable
reason to realize the wisdom quranic text within the limits of Islamic law.
Hence, it is necessary to mediate upon causes of Islamic rulings .the cause
might be what we took from the legislator
(Allah) or it might be precepted through informed reasoning. Some causes might be
kept hidden by the legislator (Allah) to achieve servitude and complete obedience to
Allah without degrading the role of reason, and to make servitude to Allah as absolute
as possible in order to make to rewarding and punishment.
The cause in some texts is intransitive that’s why some fundamentalists
attempt to interpret by the results and intention of actions and the resulting benefits
and corruption; and that’s what is called "wisdom".
Its worth mentioning that my professor ,Dr .Mohammed Fadhil As-samarai
was the one who referred to this subject when studying analogy at the stage of
D.courses, I was driven into a "A Fundamental Study of Nissa Sura",but was quite
occupied by this subject that’s why I have chosen it as my first research.
The conclusion of the present study has shown the following:
1-There is a difference between wisdom and cause. While the wisdom is the source of
the legislation of the ruling, the cause is the controlled explicit issue of the known
ruling on which the ruling is based.
2-The saying of prohibition of cause by wisdom is not reasonable to make cause is
general and it may be expanded. The preference issue is to be in between.
3- This study has a peculiar benefit. It shows a specific knowledge of the reasons
which fall behind the differences occurs between jurists rarely mentioned in other
contemporary studies. The other benefits of this study is to give the ruling for new
things which need explanation derived from Islamic jurisprudence and into complete
canonical laws of Islam.
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The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, t
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