Özet:

As the last of the divine religions, Islam is a religion that aims to ensure the happiness of the humankind. Happiness of Muslims can only become reality through certain rules in the society. These rules in the Muslim society are categorized as ibadât (religious service), muamalât (transactions) and uqûbât (punishments). While the punishments in Islamic law are divided into two as hudud punishments and tazir punishments, murders are related to tazir punishments and can only be regulated by the state power. Therefore, the Prophet (pbuh) established firstly the office of hisbah (accountability) as an official institution. So, the office of hisbah sustained the moral values considered as the backbone of the society for centuries. Accordingly, the office of hisbah occupies a crucial position in the Khanate of Kokand, as it has had in the Islamic history as a whole. The aim of this article is to illuminate researchers on the khisba establishment (accounting foundation) in the Khanete of Khokand through exploring connected subjects of it. For this purpose, after a brief history of Khokand Khanete, the importance of khisba establishment within the administrative system is discussed. Beside this, certain matters are addressed such as mukhtasib’s assignment, discharge, salary, deputies, etc. and their actions as controlling whether the social activities in markets, madrasahs, mosques, the streets, funerals and weddings in accordance with sharia. Finally, in addition to examining the legitimacy of khisba establishment and its significance in society, the above-mentioned actions of muhtasibs are evaluated in terms of Islamic law and social sciences, thus important indications and results are obtained.

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