6th September 2021
Question: Im an accountant by profession and I prepare company accounts and calculate the right amount of tax to be paid to the government. My question is If I prepare company accounts for a Pub, is it permissible for me to prepare their accounts and get paid for the service (tax calculation)? As an accountant, the work carried for this service is the same for other companies as well. They will send me the bank statements and I will prepare the accounts.
الجواب حامداً و مصلياً
In the name of Allāh, the Most Gracious, the Most Merciful
Answer: It is worth noting that any income whether Halāl or Harām is based on the service you provide. Provided that the service you give is permissible then you do not become responsible for the action of the customer so long as your intention is not to assist in the sin itself. The prohibition lies only if the service itself is unlawful and the intention is for unlawful purposes also. As an accountant you provide the same service for every company whether Halāl or a Harām namely preparing their accounts by checking their bank statements. Your income is determined by your services thus it is permissible. Even if they pay you from the income generated by selling alcohol then that will not be considered Harām for you to take. This is because alcohol is permissible in the religion and their sale of alcohol amongst them is similar to Muslims selling vinegar amongst ourselves. In other words, what we deem Halāl dealing amongst ourselves is similar for them in their religion. If our tradition allows non-Muslims to transact in alcohol between themselves in an Islamic state then as Muslims living in non-Muslim countries, we are not responsible for their actions. What they deem Halāl in their religion then their income will not be Harām for Muslims to take if they pay you from it in return of a Halāl service you provided for them.[1] Another noteworthy point here that supposedly someone argues that it is not allowed for you to take money from a pub owner for preparing their accounts then if majority of your income is lawful because of preparing accounts for other lawful companies then this still does not render your entire income unlawful.[2] The reason is that this is now subsumed with your other lawful income. Either way, as mentioned that your income will not be unlawful.
[Allãh Knows Best]
Written and researched by (Mufti) Abdul Waheed
Answer Attested by Shaykh Mufti Saiful Islam
JKN Fatawa Department
[1] Bahr Raiq Kitabūl Bai’, p. 288 vol 6
[بَابُ مَسَائِلُ مُتَفَرِّقَةٌ فِي الْبَيْع]
(بَابُ الْمُتَفَرِّقَاتِ)
قَوْلُهُ (وَالذِّمِّيُّ كَالْمُسْلِمِ فِي بَيْعِ غَيْرِ الْخَمْرِ وَالْخِنْزِيرِ) لِأَنَّهُ مُكَلَّفٌ مُحْتَاجٌ فَشَرَعَ فِي حَقِّهِمْ أَسْبَابَ الْمُعَامَلَاتِ فَكُلُّ مَا جَازَ لَنَا مِنْ الْبِيَاعَاتِ مِنْ الصَّرْفِ وَالسَّلَمِ وَغَيْرِهِمَا جَازَ لَهُ وَمَا لَا يَجُوزُ مِنْ الرِّبَا وَغَيْرِهِ لَا يَجُوزُ لَهُ إلَّا الْخَمْرَ وَالْخِنْزِيرَ فَإِنَّ عَقْدَهُمْ فِيهَا كَعَقْدِنَا عَلَى الْعَصِيرِ وَالشَّاةِ فَيَجُوزُ لَهُ السَّلَمُ فِي الْخَمْرِ دُونَ الْخِنْزِيرِ، وَفِي الْبَدَائِعِ لَا يُمْنَعُونَ مِنْ بَيْعِ الْخَمْرِ وَالْخِنْزِيرِ، أَمَّا عَلَى قَوْلِ بَعْضِ مَشَايِخِنَا فَلِأَنَّهُ مُبَاحُ الِانْتِفَاعِ بِهِ شَرْعًا لَهُمْ فَكَانَ مَالًا فِي حَقِّهِمْ عَنْ الْبَعْضِ حُرْمَتُهُمَا ثَابِتَةٌ عَلَى الْعُمُومِ فِي حَقِّ الْمُسْلِمِ وَالْكَافِرِ لِأَنَّ الْكُفَّارَ مُخَاطَبُونَ بِشَرَائِعَ هِيَ مُحَرَّمَاتٌ وَهُوَ الصَّحِيحُ مِنْ مَذْهَبِ أَصْحَابِنَا فَكَانَتْ الْحُرْمَةُ ثَابِتَةً فِي حَقِّهِمْ لَكِنَّهُمْ لَا يُمْنَعُونَ عَنْ بَيْعِهَا لِأَنَّهُمْ لَا يَعْتَقِدُونَ حُرْمَتَهَا ويتمولونها، وَقَدْ أُمِرْنَا بِتَرْكِهِمْ وَمَا يَدِينُونَ.
Durrul Mukhtar wa Raddul Muhtar Kitabūl Buyoo’, p. 480 vol 7
بَابُ الْمُتَفَرِّقَاتِ
(وَالذِّمِّيُّ كَالْمُسْلِمِ فِي بَيْعٍ) كَصَرْفٍ وَسَلَمٍ وَرِبًا وَغَيْرِهَا (غَيْرِ الْخَمْرِ وَالْخِنْزِيرِ وَمَيْتَةٍ لَمْ تَمُتْ حَتْفَ أَنْفِهَا)
(قَوْلُهُ غَيْرِ الْخَمْرِ وَالْخِنْزِيرِ إلَخْ) فَإِنَّا نُجِيزُ بَيْعَ بَعْضِهِمْ بَعْضًا لِخُصُوصٍ فِيهِ مِنْ قَوْلِ عُمَرَ – رَضِيَ اللَّهُ تَعَالَى عَنْهُ – أَخْرَجَهُ أَبُو يُوسُفَ فِي كِتَابِ الْخَرَاجِ حَضَرَ عُمَرُ بْنُ الْخَطَّابِ، وَاجْتَمَعَ إلَيْهِ عُمَّالُهُ فَقَالَ يَا هَؤُلَاءِ إنَّهُ بَلَغَنِي أَنَّكُمْ تَأْخُذُونَ فِي الْجِزْيَةِ الْمَيْتَةَ وَالْخِنْزِيرَ وَالْخَمْرَ فَقَالَ بِلَالٌ: أَجَلْ إنَّهُمْ يَفْعَلُونَ ذَلِكَ فَقَالَ فَلَا تَفْعَلُوا، وَلَكِنْ وَلُّوا أَرْبَابَهَا بَيْعَهَا ثُمَّ خُذُوا الثَّمَنَ مِنْهُمْ وَلَا نُجِيزُ فِيمَا بَيْنَهُمْ بَيْعَ الْمَيْتَةِ وَالدَّمِ فَتْحٌ
[2] Durrul Mukhtar wa Raddul Muhtar Kitāb az-Zakāt, bāb Zakāt al-Ghanam, p. 217 vol 3
(وَلَوْ خَلَطَ السُّلْطَانُ الْمَالَ الْمَغْصُوبَ بِمَالِهِ مَلَكَهُ فَتَجِبُ الزَّكَاةُ فِيهِ وَيُورَثُ عَنْهُ) ؛ لِأَنَّ الْخَلْطَ اسْتِهْلَاكٌ إذَا لَمْ يُمْكِنْ تَمْيِيزٌ عِنْدَ أَبِي حَنِيفَةَ، وَقَوْلُهُ أَرْفَقُ إذْ قَلَّمَا يَخْلُو مَالٌ عَنْ غَصْبٍ،
Fatawa Hindiyyah Kitāb al-Karahiyyat, bāb al-Bai alItiyām, p. 444 vol 5
وَالثَّانِي إنْ عَلِمَ أَنَّ الْمَالَ الْحَرَامَ بِعَيْنِهِ قَائِمٌ إلَّا أَنَّهُ اخْتَلَطَ بِالْغَيْرِ بِحَيْثُ لَا يُمْكِنُ التَّمْيِيزُ عَنْهُ فَإِنَّ عَلَى أَصْلِ أَبِي حَنِيفَةَ – رَحِمَهُ اللَّهُ تَعَالَى – بِالْخَلْطِ يَدْخُلُ فِي مِلْكِهِ إلَّا أَنَّهُ لَا يَنْبَغِي أَنْ يَشْتَرِيَ مِنْهُ حَتَّى يَرْضَى الْخَصْمُ بِدَفْعِ الْعِوَضِ فَإِنْ اشْتَرَاهُ يَدْخُلُ فِي مِلْكِهِ مَعَ الْكَرَاهَةِ