Hisbah (business accountability)

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The concept of hisba (حِسْبة [ḥisba], calculation; verification) is an Islamic practice not explicitly in the Qur'an nor in the corpus of sahih hadith. In a book review, Muhammad Umar Memon explains, "the institution of the hisba has been generally understood as one seeking to ensure correct economic and commercial practices among the Muslim umma". ^[1]

[edit] Origin

In the beginning, under the caliph Umar, it was a civic institution intended to supervise the course of economic and commercial affairs as well as the legality of contracts. Its foundation is based on a verse which makes a list of major interdicts.

"And come not nigh to the orphan's property, except to improve it, until he attain the age of full strength; give measure and weight with (full) justice;- no burden do We place on any soul, but that which it can bear;- whenever ye speak, speak justly, even if a near relative is concerned; and fulfil the covenant of Allah: thus doth He command you, that ye may remember." (Sura 6, ayah 152, trans. Yusuf Ali)

[edit] References

^ Muhammad Umar Memon. Review of Public Duties in Islam: The Institution of the Hisba. by Ibn Taymiya; Muhtar Holland (trans.) International Journal of Middle East Studies, Vol. 17, No. 1. (Feb., 1985), pp. 141-142. Stable URL

[edit] Further reading

Ibn Taymiyya. Public Duties in Islam: The Institution of the Hisba, trans. Muhtar Holland, publ. Islamic Foundation (UK), 1982, ISBN 068618307X (paperback) (orig. title: al-Hisba fi al-Islam)