Abstract:

AProfit has constantly maintained its existence and influence in both individual and social life, building on its importance, and has somehow been the subject of legal regulations and practices about itself. Accordingly, throughout history, many issues related to the theory of profit have emerged, and they have been tried to be resolved within the relevant law and economic order. In order to solve these issues, Islamic jurists have included their understanding of profit with its different aspects under every title and issue it is related to, instead of opening a separate title about profit in fiqh books. Likewise, although they included some theoretical explanations, they tried to reveal their understanding of profit in a more matter-of-fact method and through applicable examples. In this study, profit theory of Abū Ḥanīfe (d. 150/767), Abū Yūsuf (d. 182/798) and Muḥammad al-Shaybānī (d. 189/805), as the Hanefī imāms who lived in the hijrī 2nd century and carried out their fiqh works in this era, has been tried to be put forward through two main issues: "the nature of profit" and "source/cause of profit". Therefore, the research is based on two basic questions that one of them is “What is profit according to the Hanefī imāms?”, the other is “What is the source/cause of profit according to Hanefī imāms?", and aims to reveal the profit theory of Hanefī imāms by answering them. Depending on the first question, the meanings attributed to profit by Hanefī imāms were emphasized, and general conclusions about their understanding of profit were tried to be obtained from these meanings. In addition, in order to clarify the nature of profit by separating it from concepts that can be confused with it, the concepts of remuneration and usury, which Hanefī imāms evaluate differently from profit, are included. In the framework of the second question, in terms of whether it is the source/cause of the profit “guarantee”, “capital”, “labor”, “land”, “contract”, “condition” are evaluated. For both questions, particular examples seen in the practices of Hanefī imāms were taken as basis, and theoretical results were tried to be obtained from these particular examples. The research examines the Hanefī imāms' understandings of profit by centered on Muḥammad al-Shaybānī 's first and most comprehensive work, al-Aṣl (its other name is al-Mabsūt), which includes the views of all three imams. Keywords: Ḥanafı̄ fiqh thought, profit theory, profit, remuneration, usury, source/cause of profit, guarantee, capital, labor, land, contract, condition.

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