Articles

Embezzlement of Public Funds
Author : Mufti Dr. Radwan Al-Sraira
Date Added : 17-03-2025

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).

The published article reflects the opinion of its author

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Summarized Fatawaa

What is the amount of the Fitr Zakah (obligatory charity) of Ramadan?

The Fitr Zakah of Ramadhaan is a Sa` (2500 grams) from what the people of that country or state eat the most. And Allah Knows Best.

What is the ruling on offering an Udhiyah on behalf of another with their permission?

Praise be to Allah, and peace and blessings be upon our master, the Messenger of Allah.
 
It is permissible for a person to offer a sacrifice (Udhiyah) on behalf of someone else with their permission, even if the person performing it has not offered a sacrifice for themselves. It is stated in Sharh Manhaj al-Tullab (Vol.5/P.261) by Zakariya al-Ansari: "No one may offer a sacrifice on behalf of another without their permission... as opposed to when permission has been granted." And Allah the Almighty knows best.

What is the ruling on offering a sheep as a sacrifice (Udhiyah) if its fat-tail is sound, except that when it was young, the tip of its fat-tail was cut so that it would grow larger? And what is the ruling in case of doubt regarding the amount that was cut?

 
In the Name of Allah, and may peace and blessings be upon our Master, the Messenger of Allah.
 
Cutting a minor, insignificant portion from the tip of an animal's fat-tail (al-alyah) to encourage it to grow larger is not considered a defect, and it does not prevent the animal from being valid for sacrifice (Udhiyah).
 
It is stated in Tuhfat al-Muhtaj (Vol.9/P.352): "There is some scholarly deliberation regarding the common practice of cutting the tip of the fat-tail so that it grows larger. It could potentially be likened to a partial cut of the ear—supported by the jurists' general rule: 'even if it is a small amount.' On the other hand, if it is an exceptionally minor cut, it might have no effect on validity. This is explicitly clarified by the juristic exception to the general rule, which states that cutting a tiny piece from a large limb causes no harm. This latter view is more well-founded.
 
Furthermore, I found that some scholars investigated this matter and concluded: 'It should not affect validity if a custom-sanctioned portion of its fat-tail is removed during its youth to make it grow larger and look better, just as castrating a male animal causes no harm.' However, applying this unconditionally contradicts the established texts of the jurists, as understood from what I have laid out; thus, the restriction I specified is what must be relied upon."
 
Similarly, it is mentioned in Nihayat al-Muhtaj (8/135): "If a small piece is cut from the fat-tail to help it grow larger, the most well-founded view is that the sacrifice remains valid, as was given in a formal legal verdict (Fatwa) by my father [Shihab al-Din al-Ramli], may Allah be pleased with him. This is proven by the jurists' maxim: 'The loss of a tiny piece from a large limb causes no harm.'"
 
In cases where there is doubt as to whether the portion cut was large or small, the animal is still deemed valid for sacrifice. It is noted in Hashiyat al-Shubramallisi ‘ala Nihayat al-Muhtaj (Vol.8/P.135):
 
"This matter requires careful consideration, but the closer and more correct view is that it is valid. This is because soundness is the default state for the animal from which the piece was cut, and it aligns with what usually occurs—namely, that the part removed to help the fat-tail grow larger is naturally very small." And Allah the Almighty Knows Best.

The Jurisprudential Significance of the Ḥadīth: "Whoever says, at the conclusion of the Fajr Prayer, while crossing his legs, before speaking..."
"Whoever says, at the conclusion of the Fajr prayer, while crossing his legs, before speaking: 'Lā ilāha illā Allāh, waḥdahu lā sharīka lah, lahu al-mulku wa lahu al-ḥamdu yuḥyī wa yumītu wa huwa ʿalā kulli shayʾin qadīr' ten times — ten good deeds will be recorded for him, ten bad deeds will be erased from him, he will be raised ten levels, he will spend that day in protection from everything disliked and guarded from the devil, and no sin will be able to befall him on that day except associating partners with Allah" — does this noble ḥadīth apply to the imam, and what is meant by "extraneous speech"?

All praise is due to Allah, and peace and blessings be upon our master the Messenger of Allah ﷺ.
It is recommended for both the imam and those praying behind him to recite, immediately after the final salām, the specific remembrance reported in the sunnah to be said before turning away from one's place of prayer. The imam then leaves his praying spot, and the act of "turning" is fulfilled when the imam faces the congregation — even without physically leaving his spot — by positioning his right side toward them and his left side toward the qiblah, and this applies even while he is engaged in supplication.
Al-ʿAllāmah Ibn Qāsim al-ʿAbbādī states in his Ḥāshiyah ʿalā al-Tuḥfah (Vol.2/P.105): "It is most virtuous for the imam, once he has given the salām, to rise from his place of prayer immediately afterward." He adds that an exception must be made for the remembrances that are specifically required to be recited before he turns away. He then notes, citing Sharḥ al-ʿUbāb: "Yes, an exception to this rising immediately after the salām applies to the Fajr prayer, due to the authentic report that the Prophet ﷺ, when he prayed Fajr, would remain seated until the sun rose." He further cites, from al-Khādim, the ḥadīth concerning one who recites, at the conclusion of the Fajr prayer while still in the position of crossing his leg to rise: "Lā ilāha illā Allāh, waḥdahu lā sharīka lah..." and the rest of the well-known ḥadīth. He comments that this makes explicit that this particular remembrance is to be recited before the worshipper turns his legs to leave, and the same applies to Maghrib and ʿAṣr, as reported in those contexts as well.
What is meant by "speech" in the relevant ḥadīth is extraneous worldly speech that is not called for after the prayer and for which there is no legitimate excuse. The remembrances reported to be recited upon concluding the prayer, however, do not fall under this category of extraneous speech, since they are themselves required by the sharīʿah.
Al-ʿAllāmah ʿAlī al-Shabrāmalsī states in his Ḥāshiyah ʿalā al-Nihāyah (Vol.1/P.551): "If someone greets a person with salām while he is occupied with reciting this remembrance [i.e., 'Lā ilāha illā Allāh...'], should he return the greeting — without this causing him to forfeit the promised reward, since he is engaged in an obligatory matter — or should he delay returning the greeting until he finishes, this being a legitimate excuse for the delay?" He continues: "I say: the more likely view is the former, and the prohibition on speech is to be understood as applying to extraneous speech for which there is no legitimate excuse. Based on this, should the worshipper give precedence to this remembrance ('Lā ilāha illā Allāh...') or to reciting Sūrat al-Ikhlāṣ ('Qul huwa Allāhu aḥad')? This requires consideration, though it is not unlikely that the remembrance takes precedence, given that the Lawgiver urged hastening to it through his words 'while crossing his leg.' This is not considered ordinary speech, since it is not extraneous to what is required after the prayer."
Accordingly, it is recommended for both the imam and those praying behind him to recite this remembrance and to give it precedence over the other remembrances of the prayer, ensuring it is said before they move from their place. And Allah the Almighty knows best.