Embezzlement of Public Funds
All perfect praise be to Allah the Lord of the Worlds. May His peace and blessings be upon Prophet Mohammad and upon all his family and companions.
Indeed, a person in this worldly life was not created in vain or without purpose; rather, they were created to worship Allah alone, without any partner.
Among the ways a person worships their Lord is by striving to earn a livelihood for themselves, their dependents, and those for whom they are responsible. This is so they can provide for themselves and their family in a manner that suffices their needs appropriately while avoiding unlawful earnings.
In a person's pursuit of livelihood, they may fall into actions that do not please Allah but rather incur His wrath—leading to loss in both this world and the Hereafter. Among these actions are taking the rights of others, unlawfully benefiting from state resources, and using public funds for personal expenses. All of these lead a person to Hell and are considered forbidden embezzlement (ghulul).
This article addresses one of the aspects that a person must be cautious to avoid, which is the embezzlement of public funds—meaning taking from it and violating it unlawfully.
Meaning of Ghulul (Embezzlement):
Linguistically, ghulul refers to betrayal. It is said: "Ghall mina al-maghanim yaghuLLU—by dhamma—ghuloolan: khan"[1], meaning "he committed treachery by taking from the war spoils unlawfully."
In Islamic terminology, it is defined as "taking something from the war booty before it is officially distributed, despite not being permitted to benefit from it.[2]"
By analogy, embezzlement of public funds (ikhtilas) falls under ghulul, as it involves taking from public property unlawfully, just as benefiting from war booty before official allocation is prohibited.
The Porhibition of Ghulul and its Evidence
Allah Almighty says[what means: “It is not for a prophet to act dishonestly [in regard to war booty]; and whoever betrays shall bring forth what he has embezzled on the Day of Resurrection. Then every soul shall be fully repaid for what it has earned, and they will not be wronged.” (Al-'Imran, 161). Al-Tabari commented: “Meaning: that he would betray his companions regarding what Allah has granted them from the wealth of their enemies.”[3].
Al-Qurtubi said: “As for Allah’s statement: (And whoever betrays shall bring forth what he has embezzled on the Day of Resurrection) — it means that he will come carrying it on his back and neck, tormented by its weight and burden, terrified by its sound, and humiliated by having his betrayal exposed before all witnesses. This is a disgrace that Allah will inflict upon the one who embezzles.”[4].
Narrated Abu Huraira:
The Prophet (PBUH) got up amongst us and mentioned Al Ghulul, emphasized its magnitude and declared that it was a great sin saying, "Don't commit Ghulul for I should not like to see anyone amongst you on the Day of Ressurection, carrying over his neck a sheep that will be bleating, or carrying over his neck a horse that will be neighing. Such a man will be saying: 'O Allah's Messenger (PBUH)! Intercede with Allah for me,' and I will reply, 'I can't help you, for I have conveyed Allah's Message to you Nor should I like to see a man carrying over his neck, a camel that will be grunting. Such a man will say, 'O Allah's Apostle! Intercede with Allah for me, and I will say, 'I can't help you for I have conveyed Allah's Message to you,' or one carrying over his neck gold and silver and saying, 'O Allah's Messenger (PBUH)! Intercede with Allah for me,' and I will say, 'I can't help you for I have conveyed Allah's Message to you,' or one carrying clothes that will be fluttering [5], and the man will say, 'O Allah's Messenger (PBUH)! Intercede with Allah for me.' And I will say, 'I can't help you, for I have conveyed Allah's Message to you."{Agreed upon, and the wording is from Muslim}.
Narrated Abu Huraira:
We went out in the company of Allah's Messenger (PBUH) on the day of (the battle of) Khaibar, and we did not get any gold or silver as war booty, but we got property in the form of things and clothes. Then a man called Rifa`a bin Zaid, from the tribe of Bani Ad-Dubaib, presented a slave named Mid`am to Allah's Apostle. Allah's Messenger (PBUH) headed towards the valley of Al-Qura, and when he was in the valley of Al- Qura an arrow was thrown by an unidentified person, struck and killed Mid`am who was making a she-camel of Allah's Messenger (PBUH) kneel down. The people said, "Congratulations to him (the slave) for gaining Paradise." Allah's Messenger (PBUH) said, "No! By Him in Whose Hand my soul is, for the sheet which he stole from the war booty before its distribution on the day of Khaibar, is now burning over him." When the people heard that, a man brought one or two Shiraks (leather straps of shoes) to the Prophet. The Prophet (PBUH) said, "A Shirak of fire, or two Shiraks of fire."{Transmitted by Al-Bukhari}.
Some Forms of Violating Public Funds:
1-Taking from Public Funds Without Right (Embezzlement):
This is forbidden, even if one justifies it through a misunderstanding (i.e., believing that what they took is permissible when in reality it is forbidden). An example of this includes those who sign contracts on behalf of the state and take what is called a "commission" or "brokerage fee," even from the opposing party. This is considered wrong because it is taken at the expense of the work itself. The individual is entitled only to their salary and allowances.
Buraida reported the Prophet as saying, “When we appoint someone to an administrative post and provide him with an allowance, anything he takes beyond that is unlawful dealing." {Transmitted by Al-Hakim}.
Mu'adh said:
God’s Messenger sent me to the Yemen, but when I set off he sent after me and I was brought back. He then said, “Do you know why I sent for you? Do not take anything without my permission, for it is unfaithful dealing, and he who acts unfaithfully will come on the day of resurrection with the unfaithful deeds he has done. This is why I called you. Now go off to your task." {Transmitted by Tirmidhi}.
2-Bribery:
Bribery is the act of taking money in order to make falsehood prevail or to invalidate the truth.[6].
It was narrated from 'Abdullah bin 'Amr that the Messenger of Allah (PBUH) said: “The curse of Allah is upon the one who offers a bribe and the one who takes it.” (Narrated by Ahmad).
3-Gifts and Accepting Invitations:
It has been narrated on the authority of Abu Humaid as-Sa'idi who said:
The Messenger of Allah (PBUH) appointed a man from the Asad tribe who was called Ibn Lutbiyya in charge of Sadaqa (i. e. authorised to receive Sadaqa from the people on behalf of the State. When he returned (with the collections), he said: This is for you and (this is mine as) it was presented to me as a gift. The narrator said: The Messenger of Allah (may peace be upon him) stood on the pulpit and praised God and extolled Him. Then he said: What about a State official whom I give an assignment and who (comes and) says: This is for you and this has been presented to me as a gift? Why didn't he remain in the house of his father or the house of his mother so that he could observe whether gifts were presented to him or not. By the Being in Whose Hand is the life of Muhammad, any one of you will not take anything from it but will bring it on the Day of Judgment, carrying on his neck a camel that will be growling, or a cow that will be bellowing or an ewe that will be bleating. Then he raised his hands so that we could see the whiteness of his armpits. Then he said twice: O God, I have conveyed (Thy Commandments). {Agreed upon, and the wording is from Muslim}.
He also said: "Gifts given to workers are unlawful dealings." {Transmitted by Ahmad}.
4-Excessive Use of Public Funds (Abuse of Authority):
This refers to the excessive spending in work-related matters without necessity, such as exaggerating in furnishing offices, purchasing luxurious cars, unnecessary expenses, or renting expensive offices. It also includes the misuse of what is rightfully due for the position or job. This is considered an abuse of authority and a violation of the trust placed in public servants, leading to the improper use of public resources.
5-Personal Use of Public Property:
This refers to using public assets, such as cars, machines, tools, stationery, telephones, computers, printers, and any other equipment owned by the state, for personal purposes. Such usage is prohibited if it is not for official work or duties, as it constitutes a misuse of public resources and a breach of trust.
Khaula al-Ansariya reported God’s Messenger as saying, “Men will unjustly acquire for themselves property which belongs to God, and on the day of resurrection they will go to hell."
6-Reducing Fees and Dues for Certain Entities Out of Favoritism and Nepotism:
This results in the loss of rightful funds for the treasury and the failure to maintain fairness in dealings with people.
In general, it is forbidden to take money from Muslims (or what is referred to as public funds) without a legitimate right, in any form. It is also forbidden to gain any income at the expense of public office through exploitation. Favoritism in granting privileges or rights to those who do not deserve them, based on nepotism in tenders, jobs, scholarships, or any field, all fall under the category of embezzlement.
It should be known that Allah invites His servants to repentance, as He says {what means}: "O ye who believe! Turn to God with sincere repentance: In the hope that your Lord will remove from you your ills and admit you to Gardens beneath which Rivers flow,- the Day that God will not permit to be humiliated the Prophet and those who believe with him. Their Light will run forward before them and by their right hands, while they say, "Our Lord! Perfect our Light for us, and grant us Forgiveness: for Thou hast power over all things.".'" (At-Tahrim, 8). This is a glad tidings from the Most Generous and Merciful to those who turn to Him in repentance.
By the grace and mercy of Allah, the door of repentance remains open as long as the person is still alive and the sun has not risen from the west. Therefore, anyone who has taken something from the wealth of Muslims should turn to Allah in repentance, returning what they took before there is no chance to settle the debt.
And all praise be to Allah, Lord of the worlds.
[1] Muhammad ibn Abi Bakr al-Razi, Mukhtar al-Sihah, p. 229.
[2] Muhammad ibn Qasim al-Ansari, Sharh Hudood Ibn Arfah, (1/310).
[3] Muhammad ibn Jarir al-Tabari, Jami' al-Bayan fi Ta'wil Ay al-Qur'an, (7/348).
[4] Muhammad ibn Ahmad al-Qurtubi, Al-Jami' li-Ahkam al-Qur'an, (4/256).
[5] Samit: refers to gold and silver, which have no sound, unlike animals.
[6] Badr al-Din al-Zarkashi, Al-Mansoor fi al-Qawa'id, (2/167).
