Mal al-Ghulul (dukiyar haram) shine dukiyar da masu mulki, ma'aikatan gwamnati da masu aikin gwamnati suka samu ta hanyar da bata halal ba, ko daga dukiyar Gwamnati ce ko kuma dukiyar mutane. Babu abin da ya halatta a gare su sai abin da Gwamnati ta wajabta musu a matsayin diyya ko albashi. Duk wani kudi da suka samu ta hanyar tilastawa, iko ko matsayinsu ana ɗaukarsa dukiyar haram da aka samu ba bisa ka'ida ba, ko daga dukiyar Gwamnati ce ko ta daidaikun mutane. Dukiya ce da ba ta mallakar doka ba, domin an samo ta ta hanyar da bata dace ba, kuma dole a mayar da ita ga mai ita idan an san shi. Idan kuma ba a san mai ita ba, to dole a kwace ta a sanya ta a Bait ul-Mal na Musulmai. Allah (SWT) yana cewa:

Illicit money (Mal al-Ghulul) is property acquired by the governors, government employees and civil servants illegitimately, whether acquired from the State or peoples’ properties. Nothing is allowed for them except what the State obliged for them as compensation or a salary. Any other money acquired by force, authority or their position is considered illicit property and illegally acquired, whether acquired from the State’s or individuals’ property. It is property not legally owned as it was acquired illegitimately and must be returned to its owner if known. If the owner is not known, then it must be confiscated and placed in the Bait ul-Mal of the Muslims. Allah (swt) says:

Duk wanda ya kwace (dukiya) ta haramun, zai ɗauki abin da ya tara a Ranar Alƙiyama. [Al-Imran: 161]

“Whoever took (property) illicitly will bear what he acquired on the Day of Judgement” [Al-Imran: 161]

Daga Mu’az bin Jabal, ya ce: “Manzon Allah ﷺ ya aike ni zuwa Yaman. Yayin da nake tafiya, ya aika wani ya bi ni ya kira ni, sai na koma. Ya ce: ‘Ka san dalilin da ya sa na aika maka?’ Kada ka karɓi wani abu ba tare da izinina ba, domin hakan ghulul ne (haramtacciyar dukiya), duk wanda ya karɓi abu ta haramtacciyar hanya, zai ɗauki abin da ya karɓa a Ranar Alkiyama. Shi ya sa na kira ka. Yanzu ka ci gaba da aikinka.” (Tirmizi ne ya ruwaito shi). Daga Abi Mas’ud, ya ce: “Manzon Allah ﷺ ya aike ni domin in karɓi Sadaqat, sai ya ce: ‘Kada in gan ka a Ranar Alkiyama kana zuwa da raƙumin Sadaqah da ka karɓa ta haramtacciyar hanya, yana kumfa a bayanka!’ Sai na ce: ‘To ba zan ci gaba ba.’ Sai ya ce: ‘To ba zan tilasta maka ba.’”

From Mu’az bin Jabal, he said: “The Messenger of Allah (saw) sent me to Yemen. As I traveled he sent someone after me to call me back so I returned. He said: ‘Do you know why I sent for you? Don’t acquire anything without my permission as it is illicit (Ghulul), and whoever acquired illicitly will bear what he acquired on the Day of Judgement. For this I called you. So proceed with your work’” (narrated by Tirmidhi). From Abi Mas’ud, he said: “The Messenger of Allah (saw) sent me to collect Sadaqat, and he said: ‘Let me not observe you on the Day of Judgement coming with a camel of the camels of Sadaqah that you had illicitly acquired, foaming on your back!’ I said: ‘Then I will not proceed,’ and he said: ‘Then I will not force you.’”.

Hanyoyin da ba su halatta ba na samun dukiya daga wajen gwamnoni, ma'aikatan gwamnati da jami'an farar hula sune kamar haka.

The illegitimate methods of acquisition from the governors, government employees and civil servants are as follows.

Wannan duk kuɗi ne da ake bai wa gwamna, jami'i, alkali ko ma'aikacin gwamnati don ya cika wata buƙatar al'umma wadda ya wajaba ya cika ta ba tare da irin wannan biyan ba. Duk nau'in cin hanci, komai irinsa, adadinsa, hanyarsa ko dalilin biyansa, haram ne. Abu Dawud ya ruwaito daga Abu Hurairah, ya ce: "Manzon Allah ﷺ ya ce: 'La'anar Allah tana kan mai bayar da cin hanci da mai karɓa a matsayin iko.'" Tirmizi ya ruwaito daga Abdullahi bin Amr, ya ce: "Manzon Allah ﷺ ya ce: 'La'anar Allah tana kan mai bayar da cin hanci da mai karɓa.'" Ahmad ya ruwaito daga Thauban, ya ce: "Manzon Allah ﷺ ya la'anci mai bayar da cin hanci, mai karɓa, da mai shiga tsakanin su biyun." Waɗannan hadisai a bayyane suke wajen tabbatar da haramcin cin hanci gaba ɗaya.

This is all money given to the governor, official, judge or civil servant to fulfil one of the interests of the people that he is obliged to fulfil without such payment. All bribery, whatever its type, is Haram irrespective of the amount, the means, or reason for it’s payment. Abu Dawud narrated from Abu Hurayra, he said: “The Messenger of Allah (saw) said: ‘The curse of Allah (swt) is on the briber and the taker in authority.’” Tirmidhi narrated from Abdullah bin Amru, he said: “The Messenger of Allah (saw) said: ‘The curse of Allah (swt) is on the briber and taker.’” Ahmad narrated from Thauban, he said: “The Messenger of Allah (saw) cursed the briber, taker and the middle-man between them.” These Ahadith are explicit in establishing the absolute prohibition of bribery.

Ana ɗaukar rashawa a matsayin lada saboda cika wata bukata da ya wajaba a cika ta ba tare da wani lada ga wanda ya wajaba ya cika ta ba. Haka kuma ana ɗaukarta a matsayin lada saboda barin aikin da ya wajaba a yi, kuma ana iya ɗaukarta a matsayin lada saboda aikata abin da Gwamnati ta haramta. Babu bambanci a cikin bukata ko an samu amfani ne ko an kauce wa cutarwa, ko kuma abin da aka yi gaskiya ne (Haqq) ko kuma batacce ne (Batil). Duk dukiyar da aka samu ta hanyar rashawa ana ɗaukarta haramun (Haram) idan ba mallakar halal ba ce. Dole ne a ƙwace ta a sanya ta a Bait ul-Mal, domin an samo ta ta hanyar haramtacciyar hanya. Wanda ya karɓa, wanda ya bayar, da wanda ya shiga tsakaninsu duk dole ne a hukunta su.

Bribery is taken, as remuneration for fulfilling an interest that must be fulfilled without such remuneration for the one obliged to fulfil it. It is also taken as remuneration for not undertaking an action that must be undertaken, and it can be taken as remuneration for undertaking an action prohibited by the State. There is no difference in the interest whether it is obtaining a benefit or avoiding harm, or whether it was valid (Haqq) or void (Batil). Every property acquired by way of bribery is considered prohibited (Haram) that it is not legally owned. It must be confiscated and placed in Bait ul-Mal for it has been illegitimately acquired. The taker, payer and middleman between them must all be punished.

Duk wata dukiya da ake gabatarwa ga gwamnoni, jami'ai, alkalai ko ma'aikatan gwamnati a matsayin kyauta ko bayarwa, ana ɗaukarta a matsayin rashawa, kuma ba halal ba ne ga mutanen da aka lissafa su karɓa. Babu wani dalili da zai sa mutum ya gabatar da irin wannan kyauta ga waɗannan jami'an sai dai idan yana da wata bukata da yake so ya cimma, ko yana so ya samu wata alfarma. Kyauta da bayarwa ga gwamnoni, jami'ai, alkalai da ma'aikatan gwamnati ana ɗaukarsu a matsayin dukiyar haram (Ghulul), kuma suna kai wa ga Wuta. Akwai haramci bayyananne daga Manzon Allah ﷺ game da karɓar irin waɗannan kyautuka. Al-Bukhari da Muslim sun ruwaito daga Abu Hamid As-Sa'idi, ya ce: "Manzon Allah ﷺ ya naɗa wani mutum daga Banu Asad, wanda aka sani da Ibnul-Lutbiyya, a kan aikin karɓar Sadaqah. Lokacin da ya dawo ya ce: 'Wannan naku ne, kuma an ba ni wannan a matsayin kyauta.' Manzon Allah ﷺ ya hau kan mimbari, ya yabi Allah (SWT) ya kuma ɗaukaka Shi, sannan ya ce: 'Me ya same shi ma'aikacin da muka naɗa, wanda yake zuwa yana cewa: Wannan naku ne, kuma an ba ni wannan a matsayin kyauta? Don me bai zauna a gidan mahaifinsa ko na mahaifiyarsa ya ga ko za a ba shi kyauta ko a'a? Na rantse da Wanda ransa yake a hannunsa, Muhammad ﷺ, babu wanda daga cikinku da zai samu wani abu irin wannan face ya zo da shi a wuyansa a Ranar Alƙiyama, ko da rakumi mai kumfa ne, ko saniya mai ihu, ko tumaki mai ihu!' Sa'an nan ya ɗaga hannayensa sama har muka ga gashin ƙarƙashin hannayensa biyu, sannan ya ce sau biyu: 'Ya Allah (SWT), shin na isar da saƙo?'"

Any property presented to the governors, officials, judges or civil servants by way of gifts or donations is considered as bribery and it is not allowed for the persons listed to accept it. There is no reason for a person to present such a gift to these officials unless he has an interest he wishes to pursue or if he wishes to gain some kind of favour. Gifts and donations to governors, officials, judges and civil servants are considered illicit property (Ghulul) and lead to Hellfire. There has come explicit prohibition from the Prophet (saw) about accepting such gifts. Al-Bukhari and Muslim narrated from Abu Hamid As-Sa’idi, he said: “The Prophet (saw) appointed a man from Banu Asad, known as ibnul- Lutbiyya, over the Sadaqah.When he returned he said: ‘This is for you and this has been gifted to me.’ The Prophet (saw) stood on the Mimbar, praised and commended Allah (swt) then said: ‘What is wrong with the official we appointed that he comes and says: This is for you and this has been gifted to me.Why did he not sit in his father’s or mother’s house to see if he would get any gifts or not? By the One in whose hand the soul of Muhammad (saw) lies, none of you will obtain anything of the like save that he will come bearing it on his neck on the Day of Judgement, whether a foaming camel or a mooing cow or a bleating sheep!’ Then he raised his arms upwards until we saw the hair of his two armpits and said twice: ‘O Allah (swt), have I conveyed?’”.

Waɗannan su ne dukiyoyi da filaye da masu mulki, gwamnoni, jami'ai, dangogin su ko ma'aikatan gwamnati suka kwace daga dukiyoyi da filayen Gwamnati ko al'umma ta hanyar tilastawa, iko da mamaye saboda ƙarfin mulki da matsayin mai mulki. Duk dukiyar da aka kwace ta kowace ɗaya daga cikin waɗannan hanyoyi, ko ta Gwamnati ce ko ta al'umma, ana ɗaukar ta a matsayin wadda aka mallaka ta haramtacciyar hanya, kuma ba mallakar doka ba ce. Duk irin wannan kwacen ana ɗaukar sa a matsayin zalunci (Zulm), kuma zalunci haram ne kuma duhu ne a Ranar Alƙiyama. Haka kuma ana ɗaukar sa a matsayin dukiyar haram (Ghulul) wadda ta kasance ta Wuta. Annabi ﷺ ya ce: "Duk wanda ya ɗauki wani abu daga ƙasa ba bisa ka'ida ba, za a nutsar da shi a Ranar Alƙiyama zuwa ƙasa bakwai." A wata riwayar kuma: "Duk wanda ya ɗauki fadin hannu ɗaya na ƙasa ba bisa adalci ba, za a sanya shi a wuyansa kamar abin wuya na ƙasa bakwai a Ranar Alƙiyama" (wanda Shaikhan biyu suka ruwaito). Daga Aisha, ta ce: "Annabi ﷺ ya ce: 'Duk wanda ya ɗauki fadin hannu ɗaya na ƙasa ba bisa adalci ba, Allah (SWT) zai sanya masa abin wuya na ƙasa bakwai a wuyansa'" (an yarda da shi).

These are the properties and lands seized by the rulers, governors, officials, their relatives or civil servants from the State’s or people’s properties and lands by coercion, authority and domination due to the ruler’s power and position. Any property seized in any of these ways, whether of the State’s or people’s properties and lands, is considered illegally acquired and is not legally owned. All such seizures are considered injustice (Zulm) and injustice is Haram and darkness on the Day of Judgement. It is also considered illicit property (Ghulul) that belongs to Hellfire. The Prophet (saw) said: “Whoever takes anything from land illegitimately he will be sunk on the Day of Judgement down to seven earth’s.” In another narration: “Whoever takes a hand span of land unjustly it will be put around his neck as a collar of seven earths on the Day of Judgement” (narrated by the two Shaikhs). From Aiesha, she said “that the Prophet (saw) said: ‘Whoever takes unjustly a hand span of land Allah (swt) will put around his neck a collar of seven earth’s’”(agreed upon).

Idan dukiyoyi da filayen da aka kwace mallakar mutane ne wadanda masu su sanannu ne, to dole ne a mayar musu da su. Idan kuwa masu su ba su sanu ba, to dole ne a sanya su a Baitul-Mal. Idan kuma na Gwamnati ne, to lallai sai an mayar da su Baitul-Mal. Lokacin da Umar bin Abdul Aziz ya hau kujerar Khilafah, ya mayar da dukkan dukiyoyi da filayen da Banu Umayyah suka kwace, na Gwamnati ko na mutane, zuwa Baitul-Mal na Musulmi, sai dai wadanda ya mayar wa masu su, saboda masu su sanannu ne. Ya kuma hana Banu Umayyah filayen alawus da aka ware musu, da duk abin da suka kwace, saboda ya dauka cewa sun kwace su ta karfin iko da mulkinsu, ta hanyoyin da ba su halatta ba, don haka ba mallakinsu ne bisa doka ba. Ya fara da kansa, inda ya mika dukkan kudadensa, dukiyoyinsa, dabbobin hawansa, turare da kayan gidansa, wadanda daga baya ya sayar da su kan Dinare 32,000, ya sanya su a Baitul-Mal.

Wannan shi ne duk wata dukiya da gwamnoni, jami'ai da ma'aikatan gwamnati suke samu ta hanyar wakilci da dillanci daga kamfanoni ko mutane na waje ko na yankin, a madadin bayar da kwangiloli ko ayyuka tsakanin su da Gwamnati. Duk dukiyar da aka samu ta wannan hanya ana ɗaukarta a matsayin haram kuma ba ta halal ba ce a shari'a. Dole ne a mayar da ita Baitul-Mal na Musulmi, domin an samu ta ba bisa ka'ida ba. Daga Mu'azu bin Jabal, ya ce: "Manzon Allah ﷺ ya aike ni zuwa Yemen. Da na tafi, sai ya aiko wani ya kira ni ya dawo da ni, sai na koma. Ya ce: 'Shin ka san dalilin da ya sa na kira ka? Kada ka karɓi wani abu ba tare da izinina ba, domin hakan haram ne, duk wanda ya karɓi wani abu ta haram, zai ɗauki abin da ya karɓa a Ranar Alƙiyama. Saboda wannan na kira ka, yanzu ka tafi wajen aikinka.'"

This is any property acquired by the governors, officials and civil servants via agency and brokerage from foreign or regional companies or individuals in exchange for contracting deals or undertakings between them and the State. Any property acquired through this means is considered illicit and Haram so it is not legally owned. It must be placed in Bait ul-Mal of the Muslims as it was illegitimately acquired. From Mu’az bin Jabal, he said: “The Prophet (saw) sent me to Yemen. As I went away, he sent someone after me to call me back so I returned. He said: ‘Do you know why I sent for you? Do not acquire anything without my permission for it is illicit, and whoever acquires anything illicitly he will bear what he acquired on the Day of Judgement. For this I called you, so go now to your work.’”.

Hukumar tsaka-tsaki (agency da brokerage) kudade ne da kamfanoni da daidaikun mutane ke baiwa gwamnoni, jami'ai da ma'aikatan gwamnati, wadanda ke karbar wadannan kudade ba tare da sanin Gwamnati ba kuma a bayanta, kamar cin hanci. Ana amfani da su ne wajen saukaka wa kamfanoni ko daidaikun mutane yarjejeniyoyi ko alkawura na kwangila don aiwatar da ayyuka ta hanyar da aka tsara don cimma muradunsu, ba muradun Gwamnati ko Al'umma ba.

Agency and brokerage are funds from companies and individuals to governors, officials and civil servants who remunerates them without the State’s knowledge and behind her back, like bribery. It is used to facilitate companies or individuals contracting bargains or commitments to undertake projects in a manner calculated to achieve their interests, not the interests of the State or Ummah.

Wannan ita ce dukiyar da gwamnoni, jami'ai ko ma'aikatan gwamnati ke yin almundahana da ita daga dukiyar Gwamnati da aka ba su iko a kanta don su gudanar da ayyukansu, ko kuma don kula da kayan aiki, ayyuka da sauran abubuwan da suka shafi muradun Gwamnati ko amfaninta. Haka kuma, abin da jami'an gidan waya, telegram, waya ko sadarwa, da kuma jami'an sauran sassan gwamnati ke karbowa daga jama'a fiye da ƙayyadadden farashi, ta hanyar yaudara, ruɗi ko jabu, yana cikin wannan. Duk kuɗaɗen da aka samu ta hanyar almundahana daga dukiyar Gwamnati ko ta hanyar yaudara da ruɗin jama'a, ana ɗaukar su haramtattun abubuwan samu waɗanda ba mallakar halal ba ce. Waɗannan dukiya ce ta haram wadda dole ne a ƙwace ta a mayar da ita Baitul-Mal.

This is the property embezzled by governors, officials or civil servants from the State property placed under their control to fulfil their duties or supervise installations, projects and other things related to the State’s interests or utilities. Linked to this is what is taken from the people by postal, telegraph, telephone or telecommunications officials, as well as officials of other departments, in excess of the established rates by way of tricking them, deceit or forgery. All these funds acquired through embezzlement from State properties or by the way of tricking people and deceit is considered Haram acquisitions that are not legally owned. These are considered illicit property that must be confiscated and placed in Bait ul- Mal.

Idan ‘Umar ibn Al-Khattab ya yi zargin wani gwamna ko jami’in gwamnati, sai ya ƙwace dukiyarsa da ta zarce adadin da aka ƙayyade masa, ko kuma ya raba ta tsakaninsa da Baitul-mali. Yana ƙidaya dukiyar gwamnoni da jami’ai kafin naɗinsu da bayansa. Idan ya tarar da ƙarin kuɗi ko ya ji zargi, sai ya ƙwace dukiyarsu ko ya ɗauki rabinta ya saka a Baitul-mali. Haka ya yi da Abu Sufyan lokacin da ya dawo daga wurin ɗansa Mu’awiya, wanda gwamnan ‘Umar ne a Ash-Sham. Abu Sufyan ya zo ya gaishe da ‘Umar, sai ‘Umar, bayan ya yi zargin cewa Mu’awiya ya ba mahaifinsa kuɗi a lokacin dawowarsa, ya ce masa: “Ku biya mu, ya Abu Sufyan.” Abu Sufyan ya amsa: “Ba mu samu wani abu da za mu biya ku da shi ba.” Sai ‘Umar ya miƙa hannunsa zuwa zoben da ke hannun Abu Sufyan ya karɓe shi daga gare shi. Daga nan ya aika da zoben tare da wani Manzo ﷺ zuwa ga Hind, matar Abu Sufyan. Ya umarci Manzon ﷺ ya faɗa mata, yana nakalto Abu Sufyan: “Ku nemo jakunkunan nan biyu da na zo da su, ku aiko mini da su.” Ba a jima ba sai Manzon ﷺ ya dawo da jakunkunan biyu waɗanda ke ɗauke da dirhami 10,000, sai ‘Umar ya saka su a Baitul-mali.

If ‘Umar ibn Al-Khattab suspected a governor or official, he would confiscate his properties that exceeded the amount specified for him or divide it between him and the State. He used to count the wealth of the governors and officials before and after their appointment. If he found extra funds or became suspicious, he confiscated their wealth or took half of it and placed it in Bait ul-Mal. He did this with Abu Sufyan when he returned from his son Mu’awiya who was ‘Umar’s governor in Ash-Sham. Abu Sufyan had come to greet ‘Umar, so ‘Umar, after he had suspected that Mu’awiya had presented funds to his father on his return, said to him: “Recompense us, O Abu Sufyan.” Abu Sufyan replied: “We did not obtain anything such that we should recompense you.” So ‘Umar extended his hand to the ring on Abu Sufyan’s hand and took it from him. He then sent the ring with a Messenger (saw) to Hind, Abu Sufyan’s wife. He commanded the Messenger (saw) to say to her quoting Abu Sufyan: “Look for the two saddlebags that I came with and send them.” There was no delay before the Messenger (saw) returned with the two saddlebags containing 10,000 Dirhams, so ‘Umar placed them in the Bait ul-Mal.

Daga cikin hanyoyin samun kudin shiga ga Baitul Mal akwai tarar da Dawla take sanyawa a kan wadanda suka aikata laifi ko suka saba dokoki, tsarin mulki ko ka'idoji. Tarar tana da tushe daga Sunnah. Amru bin Shu'aib ya ruwaito daga mahaifinsa, daga kakansa Abdullahi bin Amru bin al-'As, cewa an tambayi Manzon Allah ﷺ game da 'ya'yan itatuwan da suke rataye a kan bishiya, sai ya amsa da cewa: "Duk wanda ya ci saboda bukata, ba tare da ya dauka da kansa ba, to babu laifi a kansa. Amma duk wanda ya bar daukar wani abu da kansa, to za a sanya masa tarar da ta kai ninki biyu na darajar abin a matsayin hukunci." An kuma ruwaito cewa Annabi ﷺ ya ce: "Duk wanda ya sa rakumin da aka daure ya bata, to za a tara masa irinsa tare da wani irin nasa." Haka nan ana karbar rabin dukiyar mai kin biyan zakka a matsayin hukunci, baya ga zakkar da ya wajaba a kansa, saboda fadar Annabi ﷺ: "Duk wanda ya hana ta, to zan karbi ita tare da rabin dukiyarsa." Duk wannan yana nuna halaccin sanya tara a matsayin hukunci na ladabtarwa. Ya rataya ga Khalifa ya tsara irin laifuffuka da keta dokokin da za a sanya tara a kansu, da adadin wadannan tarar, ciki har da iyakar sama da kasa, kuma ya wajabta wa gwamnoni, jami'ai, alkalai da ma'aikatan gwamnati su bi su. Ko kuma Khalifa ya bar alhakin tsara su ga ijtihadin gwamnoni, jami'ai, alkalai da ma'aikatan gwamnati. Ya rage ga Khalifa ya zabi abin da ya fi dacewa, wajen kula da al'amuran Musulmai bisa ga ijtihadinsa.

Among the sources of income for the Bait ul-Mal are the fines imposed by the State upon those who commit offences or contravene laws, administrative systems or regulations. Fines are established by the Sunnah. Amru bin Shu’aib narrated from his father from his grandfather Abdullah bin Amru bin al ‘As that the Messenger of Allah (saw) was asked about fruits hanging on a tree so he answered: “Whoever eats out of need, without taking something with himself then there is nothing against him. But whoever leaves taking with him anything then a fine equal to double of its value is imposed as a punishment.” It was also narrated that the Prophet (saw) said: “The one who causes a tethered camel to stray is fined its equivalent plus the same again.” Similarly, a fine is taken from the abstainer of paying Zakat half of his wealth as chastisement above the Zakat obliged upon him due to the Prophet (saw) saying: “and whoever prevented it then I will take it plus half of his wealth.” All this indicates the legality of imposing fines as a chastising punishment. It is for the Khalifah to determine the types of offences and contraventions for which fines are imposed, the amount of these fines including upper and lower limits, and he obliges the governors, officials, judges and civil servants to adhere to these. Alternatively the Khalifah may leave the responsibility of determining them to the Ijtihad of governors, officials, judges and civil servants. It is up to the Khalifah to choose which is best, in looking after the affairs of the Muslims according to his own Ijtihad.