استغلال امتياز الإعفاء الجمركي لذوي الاحتياجات الخاصة- دراسة فقهية مقارنة / Exploitation of Customs Exemption for Disabled People A Comparative Jurisprudence Study

References:

1: kutub altafsir:

• 1ـ 'ahkam alquran li'abi muhamad eabd almuneim bin eabd alrahim almaeruf <<babn alfuras al'andalsi>> (almutawafaa: 597 hu), t: dar aibn hazma- bayrut 1427hi.
• 2 albahr almuhit li'abi hayaan muhamad bin yusif bin ealii bin yusif bin hayaan 'uthir aldiyn al'andalusii (almutawafaa: 745hi), ta: dar alfikri- bayrut 1420hi.
• 3 aljamie li'ahkam alquran limuhamad bin 'ahmad bin 'abi bakr bin faraj alqurtubiu 'abaa eabd allah almutawafaa sunata671hi , t : muasasat alrisalat 2006m.
• 4ـ 'anwar altanzil wa'asrar altaawil li'abi saeid nasir aldiyn eabd allah bin eumar albaydawii almutawafaa sanat 791hi , ta: dar 'iihya' alturath alearabi, bayrut sanatu1418h.
• 5 jamie albayan ean tawil alquran limuhamad bin jarir bin yazid khalid altabari 'abaa jaefar almutawafaa sunata310h ,
• t : muasasat alrisalat - bayrut 1420h.
• 6 ruh albayan li'iismaeil haqiy bin mustafaa al'iistanbuli alhanafii alkhulawatii (almutawafaa: 1127hi), ta: dar alfikri- bayrut.
• 7 fath alrahman fi tafsir alquran limujir aldiyn bin muhamad alealimii almaqdisii alhanbalii (almutawafaa: 927 hu), t dar alnawadir - suria 1430h.
• 8 fath alqadir limuhamad bin ealii bin muhamad bin eabd allah alshuwkanii (almutawafaa: 1250hi), ta: dar abn kathirin, dar alkalm altayib, bayrut 1414hi.
• 9 mafatih alghayb li'abi eabd allh muhamad bin eumar bin alhasan alraazii (almutawafaa: 606hi) , ta: dar 'iihya' alturath alearabii 1420 hu.

2: kutub alhadith waeulumihi:

• 1ـ 'aelam alhadith lihamad bin muhamad alkhataabii (t 388 ha) . ta: jamieat 'umi alquraa (markaz albuhuth aleilmiat wa'iihya' alturath al'iislamii) - alsaeudiat ta1 1409 hu .
• 2, altawdih lisharh aljamie alsahih lieumar bn ealiin almaeruf biabn almalaqni(almutawafaa: 804hi) ta: dar alnawadir-surya 1429hi.
• 3 altaysir bisharh aljamie alsaghir lizayn aldiyn eabd alrawuwf almanawi(almutawafaa: 1031hi), ta: maktabat al'iimam alshaafieii - alriyad 1408h.
• 4 alkawakib aldirariu sharh sahih albukharii lishams aldiyn alkarmanii (almutawafaa: 786hi) , ta: dar 'iihya' alturath alearbi-lubnan.
• 5 almafatih fi sharh almasabih limazhar aldiyn alzzaydany almuzhiry, ta: 'iidarat althaqafat al'iislamiat - wizarat al'awqaf alkuaytiat 2012m.
• 6 almifham lamaa 'ushakil min talkhis kitab muslim li'abi aleabaas 'ahmad bin eumar bin 'iibrahim alqurtibii (656 hi),
• ta: dar abn kathir, dimashq - bayrut 1417hi.
• 7 sunan 'abaa dawud lisulayman bin al'asheath 'abaa dawud alsajistaniu al'azdiu almutawafaa sanatan 275h , ta: almaktabat aleasriat , bayrut.
• 8 sunan abn majah limuhamad bin yazid 'abaa eabd allah alqazwini almutawafaa sanat 275hi, t : dar alfikri, bayrut .
• 9 sunan altirmidhii limuhamad bin eisaa 'abi eisaa altirmidhiu alsalmaa almutawafaa sanat 279h , ta: dar algharb alaslamii , bayrut sanat 1998m .
• 10 sunan alnisayiyi alkubraa li'ahmad bin shueayb 'abaa eabd alrahman alnasayiyu almutawafaa sanat 303 h ta: muasasat alrisalat - bayrut ta1, 1421 hu .
• 11 sharh alnawawii ealaa sahih muslim li'abi zakariaa yahyaa bin sharaf alnawawii almutawafaa sunatan676hi ta: dar 'iihya' alturath alearabii - bayrut 1392h.
• 12 sharh sahih albukharii liabn bataal 'abaa alhasan ealii bn khalaf bin eabd almalik (almutawafaa: 449ha) . ta: maktabat alrushd - alsaeudia .
• 13 sahih albukharii limuhamad bin asmaeil albukhariu 'abaa eabd allah almutawafaa sunata256hi, t : almatbaeat al'amiriat bialqahirat 1312h.
• 14 sahih muslim limuslim bin alhajaaj alqushayrii 'abaa alhasan alqushayrii alnaysaburii almutawafiy sanatan 261h , ta: dar 'iihya' alturath alearabi, bayrut.
• 15 fath albari li'ahmad bin ealiin bin hajar 'abaa alfadl aleasqalania alshaafieia almutawafaa sanat 852hi, ta: dar alhadith - alqahirat sanatu1424h .
• 16 fayd alqadir lizayn aldiyn almanawi, ta: almaktabat altijariat alkubraa - misr 1356hi.
• 17 musnad 'ahmad lil'iimam 'ahmad bin hanbal 'abaa eabd allah alshaybani almutawafaa sunat 241hi ta: muasasat alrisalat , bayrut sanat 1421h.

3: kutub allugha:

• 1 alsihah taj allughat wasihah alearabiat li'abaa nasr 'iismaeil bin hamaad aljawharii alfarabii almutawafaa: 393hi , ta: dar aleilm lilmalayin - bayrut sanat 1417h ,
• 2 aleayn li'abi eabd alrahman alkhalil bin 'ahmad alfarahidii almutawafaa sunatu175hi ta: dar maktabat alhilal.
• 3 almisbah almunir fi gharayb alsharh alkabir li'ahmad bin ealiin almaqrii almutawafaa sanat 770h , ta: almaktabat aleilmiat - bayrut.
• 4 lisan alearab li'abi alfadl jamal aldiyn bin makram bin manzur al'afriqiu almisriu almutawafaa sanat 711h , ta: dar sadir , bayrut.
• 5 mujmal allughat li'ahmad bin faris bin zakariaa alqazwiniu alraazi, 'abaa alhusayn almutawafaa: 395hi , tu: muasasat alrisalat - bayrut sanat 1406 h.
• 6 mukhtar alsihah limuhamad bin 'abi bakr bin eabd alqadir alraazi almutawafaa sunatu721h ta: almaktabat aleasriati- bayrut 1999m
• 7 maqayis allughat liabn faris , ta: dar alfikr sanat 1399h .

4: kutub alfiqah:

alfiqh alhanafii:

• 1 aliakhtiar litaelil almukhtar lieabd allah bin mahmud bin mawdud almusilii almutawafaa sanat 683h , ta: dar alkutub aleilmiat - bayrut .
• 2 albahr alraayiq sharh kanz aldaqayiq lizayn aldiyn bin abrahim bin muhamad alshahir biaibn najim almutawafaa sanat 970h ta: dar alkutub alearabiati- masr.
• 3 aljawharat alniyrat li'abi bakr eali alhadaadi aleabaadi almutawafaa sanat 800h ta: almatbaeat alkhayriati.
• 4 aleinayat ealaa alhidayat limuhamad bin mahmud albabiratii almutawafaa sunati786hi ta: dar alfikr bayrut.
• 5 almabsut limuhamad bn sahl alsarukhsiu almutawafaa sanat 483h ta: dar almaerifat bayrut.
• 6 almuhit alburhaniu fi alfiqh alnuemanii liburhan aldiyn mahmud bin 'ahmad bin mazat albukharii almutawafaa 616hi , ta: dar alkutub aleilmiati, sanat 1424h
• 7 alhidayat sharh albidayat lieali bin 'abaa bikr eabdaljalil almarghinani 'abaa alhasan almutawafaa sanatan 593h, ta: dar 'iihya' alturath alearabii bayrut.
• 8 badayie alsanayie fi tartib alsharayie li'abi bakr maseud bin 'ahmad alkasanii almutawafaa sanat 587h , ta: dar alkutub aleilmiat , bayrut , sanatu1406h ,
• 9 tabyin alhaqayiq sharh kanz aldaqayiq lieuthman bn ealaa alziylei almutawafaa sanatan 734h , ta: almatbaeat alkubraa al'amiriat , bulaq, alqahira .
• 10 darar alhukaam fi sharh majalat al'ahkam lieali haydar khawajah 'amin 'afindi (almutawafaa: 1353h), ta:
• dar aljili1411h.
• 11 radu almuhtar limuhamad 'amin alshahir biaibn eabidin ealaa alduri almukhtar sharh tanwir al'absar ta: dar alfikr - bayrut.
• 12 sharh mukhtasar altahawi li'ahmad bin eali 'abaa bakr alraazi aljasas alhanafii (almutawafaa: 370h ), ta: dar albashayir al'iislamia .

alfiqh almalki:

• 1 aldhakhirat lishihab aldiyn 'ahmad bin 'iidris bin eabd alrahman almalikiu alshahir bialqurafii almutawafaa: 684hi , ta: dar algharb al'iislamii sanat 1994m ,
• 2 almaeunat lilqadi eabd alwahaab almaliki , ta: almaktabat altijariat - alsaeudia .
• 3 alnawadir walziyadat li'abaa muhamad eabd allah bin 'abi zayd eabd alrahman alnafzi, alqayrawani, almalikiu almutawafaa: 386hi , ta: dar algharb al'iislamii - bayrut ,
• 4 alfawakih aldawaniu ealaa risalat abn 'abi zayd alqayrawani lishihab aldiyn alnafrawii al'azharii almalikii (almutawafaa: 1126hi), ta: dar alfikr 1415hi.
• 5 bidayat almujtahid wanihayat almuqtasad limuhamad bin 'ahmad bin muhamad bin rushd alqurtibii almutawafaa sanat 520 h ta: dar alkutub aleilmiat bayrut .
• 6 hashiat aleadawiu ealaa sharh kifayat altaalib alrabaanii lieali bin 'ahmad bin makram alsaeidii aleadwy(almutawafaa: 1189hi), ta: dar alfikri- bayrut 1414hi.
• 7 manah aljalil sharh mukhtasar khalil li'abi eabd allah muhamad bin 'ahmad almaeruf bialshaykh ealaysh almutawafaa sunata1299hi ta: dar alfikr bayrut.
• 8 mawahib aljalil limuhamad bin eabdalrahman almaghribiu 'abaa eabd allah almutawafaa sunata954hi ta: dar alfikr bayrut . 1412h . –

alfiqh alshaafieii:

• 1ـ 'asnaa almatalib sharh rawd altaalib limuhamad bin zakariaa al'ansarii t dar alkitab al'iislamii bayrut.
• 2 al'umu lil'iimam alshaafieii ta: dar almaerifat - bayrut.
• 3 albayan li'abaa alhusayn yahyaa bn 'abi alkhayr bin salim aleumranii alyamanii alshaafieii almutawafaa: 558hi , ta: dar alminhaj - jidat , sanat 1421h , ta1 ,
• 4 alhawi alkabir li'abi alhasan ealaa bin muhamad bin habib almawardii albusraa , ta: dar alkutub aleilmiat - bayrut sanat 1414h.
• 5 alghayat fi aikhtisar alnihayat lieizi aldiyn eabd aleaziz bin eabd alsalam alsulami (almutawafaa: 660 hu), t: dar alnnwadir, bayrut - lubnan 1437h.
• 6 almajmue sharah almuhadhab li'abaa zakaria muhyi aldiyn yahyaa bin sharaf alnawawii almutawafaa: 676hi , ta: maktabat al'iirshad - alsaeudia .
• 7 almuhadhab li'iibrahim bin ealii bin yusuf alshiyrazii 'abaa ashaq ta: dar alkutub aleilmiat , bayrut sanat 1416h .
• 8 almuhimaat fi sharh alrawdat walraafieii lijamal aldiyn eabd alrahim al'iisnawi (almutawafaa: 772 ha), ta: markaz alturath althaqafii almaghribii - aldaar albayda' - almamlakat almaghribiat 1430h.
• 9 tuhfat almuhtaj bisharh alminhaj lishihab aldiyn 'ahmad bin muhamad bin hajar alhaytmi almaliki almutawafaa sunati974hi ta: dar 'iihya' alturath alearabii bayrut.
• 10 rawdat altaalibin waeumdat almufatin lilnawawii ta: almaktab al'iislamii bayrut sanatu1412hi
• 11 mughaniy almuhtaj lishams aldiyn muhamad bin 'ahmad alshurbinii alkhatib( almutawafaa sunatu977hi) ta: dar alkutub aleilmiat bayrut.
• 12 nihayat almatlab fi dirayat almadhhab lieabd almalik bin eabd allah bin yusif aljuaynii almulaqab bi'iimam alharamayn (almutawafaa: 478hi ), ta: dar alminhaj , alsaeudiat sanat 1428h –

alfiqh alhanbali:

• 1 al'iinsaf fi maerifat alraajih min alkhilaf lileala' aldiyn eali bin sulayman almardawi 'abaa alhasan almutawafaa sanat 885h ta: dar 'iihya' alturath alearabii
• 2 alsharh alkabir lieabd alrahman bin qudamat almutawafaa sunatu682hi ta: dar alkitaab alearabii bayrut.
• 3 alfurue limuhamad bin muflih almaqdisiu 'abaa eabd allah almutawafaa sanat 762h ta: dar almuayidi- muasasat alrisalati, bayrut 1424h
• 4 alkafi fi fiqh abn hanbal lieabd allah bn qudamat almaqdisii 'abaa muhamad almutawafaa sunata620hi ta: dar alkutub aleilmiat bayrut
• 5 almubdie li'iibrahim bin eabd allh bin muflih alhanbalii 'abaa 'iishaq almutawafaa sanat 884h ta: dar alkutub aleilmiat bayrut sanat 1418h .
• 6 almughanaa lieabdallah bin 'ahmad bin qudamat almaqdisiu almutawafaa sanat 620 hu ta: dar alhadith - alqahirat ,
• 7 almuqanie liabn qadamati(almutawafaa: 620 hi), ta: maktabat alsawadi , jidat - 1421hi.
• 7 daqayiq 'uwli alnahaa lisharh almuntahaa limansur albuhutii , ta: dar ealam alkutub sanat 1414h .
• 8 sharh alzarkashii ealaa mukhtasar alkharqii lishams aldiyn muhamad bin eabd allh alzarkashii almisrii alhanbalii almutawafaa: 772hi , ta: dar aleabikan - alriyad 1413 ha.
• 9 matalab 'uwlaa alnahaa fi sharh ghayat almuntahaa limustafaa alsuyutii alrahibanii almutawafaa sanat 1243h ta: almaktab al'iislamii bayrut.

alfiqh alzaahiri:

• 1 almuhalaa liealaa bn 'ahmad bin saeid bin hazm alzaahiri almutawafaa sanat 456 h ta: dar alturath - alqahirat sitat 1426h .

5: kutub 'usul alfiqh walqawaeid alfiqhia:

• 1 al'ashbah walnazayir lijalal aldiyn alsiyuti(almutawafaa: 911hi), ta: dar alkutub aleilmiat 1411hi.
• 2 al'ashbah walnazayir lizayn aldiyn abn najim (almutawafaa: 970hi) , ta: dar alkutub aleilmiat 1419hi.
• 3 albahr almuhit fi 'usul alfiqh libadr aldiyn muhamad bin eabd allh bn bihadir alzarkashii (almutawafaa: 794hi) , ta: dar alkutbi 1414hi.
• 4 altaqrir waltahbir limuhamad bin muhamad bin muhamad almaeruf biabn 'amir hajin (almutawafaa: 879hi), ta: dar alkutub aleilmiat 1403hi.
• 5 alqawaeid alfiqhiat watatbiqatuha fi almadhahib al'arbaeat lildukturu/ muhamad alzuhaylii, t dar alfikri- dimashq 1427h.
• 6 , almuhadhab fi eilm 'usul alfiqh lieabd alkarim alnumlati, ta: maktabat alrishdi-alsueudiat 1420hi.
• 7 sharh altalwih ealaa altawdih lisaed aldiyn maseud bn eumar altaftazani(almutawafaa: 793hi), ta: maktabat sabih- masr.
• 8 sharh alqawaeid alfiqhiat li'ahmad muhamad alzarqa(almutawafaa 1357hi) , ta: dar alqalam - dimashq / suria 1409h,

6: kutub wabuhuth fiqhia mueasira:

• 1ـ 'ahkam dhawi alaihtiajat alkhasat fi aleibadat walmueamalat limaryam bint eisaa , bahath manshur bimajalat albuhuth waldirasat alshareiati, aleadad althaani eashar fi ramadan 1434hi.
• 2 min 'ahkam almueaqin fi alfiqh al'iislamii fi alsalati, walzakati, walsuwmu, walhaj, walnikah lieabdallah bin eaydat , bahath manshur bimajalat kuliyat aldirasat al'iislamiat walearabiat lilbanin bialqahirati, aljuz' althaalithu- aleadad altaasie waleishrun 2011m.
• 3 rieayat alsharieat lilmueaqin jasadiana lilduktur/ 'ahmad bin muhamad eazb , bahath bimajalat aldirasat al'iislamiat walbuhuth al'akadimiati- kuliyat dar aleulum-aleadad alraabie walsituna.
• 4 almadkhal 'iilaa altarbiat alkhasat lilduktur/ qahtan tahir , ta: dar wayil- al'urduni 2008m.
• 5 rieayat dhawi alaihtiajat alkhasat min almanzur al'iislamii lilduktur/ 'anwar rashid, du. 'iismaeil euthman , bahath bimajalat kuliyat altanmiat albashariati- jamieat 'am dirman bialsuwdan, aleadad al'awal 2015.
• 6 rieayat dhawi alaihtiajat alkhasat lilduktur/ museab alsaamaraayiy, bahath manshur ealaa shabakat al'ulukati, almadkhal 'iilaa altarbiat alkhasat lilduktur/ qahtan altaahir .
• 7 dawr aldawlat fi rieayat dhawi alaihtiajat lilduktur/ 'iismaeil hanafi , bahath muqadam limutamar rieayat dhawi alaihtiajat alkhasat fi al'iislami, waladhi aineaqad fi kuliyat alsharieati- jamieat jurash bial'urduni fi 2002m.
• 8 al'iieaqat aleaqliat limajidat eubayda, ta: dar safa'- eamaan 1434hi.
• 9 adtirabat allughat fi al'iieaqat aldhihniat lilduktur/aleatwii salimat , muhadarat bikuliat aleulumik aliajtimaeiati-jamieat aljazayir2020-2021m.
• 10 al'iieaqat aleaqliat lildukturu/ mustafi nuri alqumashi, ta: dar almasirati- eamaan 1422h.
• 11 almazahir alsulukiat allaa takayfiat ladaa al'atfal almueawaqin eaqliana lifatimat husayn , bahath bimajalat kuliyat altarbiati- jamieat banghazy, aleadad alkhamis eashar 2022m.
• 12 alhaqu fi alsharieat al'iislamiat lieuthman jumeat damiriatan, aleadad al'arbaeun- bimajalat albuhuth al'iislamiati-alsaeudiati.
• 13 alhuquq almujaradat fi alfiqh almalii al'iislamii liearif khalil -kuliat aldirasat aleulya- aljamieat al'urduniyat 2005,
• 14 alhuquq almaenawiatu, maliataha wawujub alzakat fiha lildukturu/ zahir fuad, bahath bimajalat kuliyat aldirasat al'iislamiat lilbanat bialiaiskandariati-aleadad alkhamis walthalathun 2019m.
• 15 almueamalat almaliat 'asalat wamueasarat lidubyan bin muhamad aldubyaan , ta: maktabat almalik fahd alwataniati- almamlakat alearabiat alsueudiat 1432hi.
• 16 baye alhuquq almujaradat lilduktur/ muhamad taqi aldiyn aleuthmani, bahath bimajalat majmae alfiqh al'iislamii- aleadad althaalithi- aldawrat alkhamisat sa2382.