الرقابة الشرعية على مؤسسات التأمين التعاوني الإسلامية وطرق تفعيلها د. عماد الزيادات

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F&‫א‬F3 2$F ZsF(-‫®א‬Fc‫;( نא‬N‫א‬$8;P ‫א´;دل‬H%$‫و‬
W3-1 ZKi‫و‬،;‫زא א‬9V ‫و‬s‫א‬tG‫ز‬9V
K(9 D&‫مא‬$;W‫א ول‬
‫ل‬F-i‫و‬،9F-(;^F ،9(G
‫א‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tG،8l‫ز‬P$‫א‬p; (1)
K١٣‫ص‬،i,%
K١٩‫ص‬، ‫א‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tb‫دא‬،W$8‫א‬G‫ א‬2 (2)
٦
KE١F;‫زא א‬9V‫א&و‬tG D&‫א‬P $ YW#.‫א‬
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F%iY‫و‬F ‫א‬p ،;F‫א‬F ‫א‬HF(;F( ،F p-+‫אא^א‬F%‫ووא‬F&‫אא‬$FQ2‫ل‬FcP
sFFe
FF+‫א‬1FF_(-M-1FF‫^א‬KFF‫^وא‬FF-(‫א‬FF7LFF-;HFF(]#FF9،DFF8R-
PF F&‫א‬FtGPF;$Q ‫و‬،‫مא‬3i
D‫]و‬9
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KE٢F^‫ووאא‬
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FFi8‫א‬FF‫و‬
Z#‫و‬F‫ א‬nF‫^א‬1F_ F9 ‫ و‬F‫א‬F+‫^א‬1F_+‫^א‬qF‫لو‬F(;
‫و‬
‫؛ ن‬XF &‫א‬$FF FF FF-i ‫و‬،XF &‫א‬FF-i ‫و‬،XF &‫א‬HFF8FF FF-i ‫؛‬6.FF‫א‬9FF-i‫ א‬
Z FF‫א‬FF‫مא‬FF3i
‫אم‬pFF‫א‬FFG^1FF_+‫א‬XFFGZ;FF‫^א‬FFtb‫א‬PFF $KFF%+‫א‬
¶`F‫א‬XFG'F ‫و‬KF8‫א‬V'FPF F ‫א‬Fiª
‫ذא‬2Y2DF%7Y‫א‬XFG‫و‬،9]qF‫و‬b(;
DF8R]LF-;F+‫^א‬Ftb‫'א‬F(!' FV?;F‫א‬F ‫א‬FtG?~-RK HVS2H
،FF&‫א‬FFtGWS‫ن؛א و‬FFtGFF9;‫ع‬FF&FFePFF ‫و‬،^1FF_+‫א‬XFFGZFF‫مא‬FF3i
‫ل‬FF%،E٣F.iFF8‫وא‬sFF(-‫א‬PFF 'FFFF-;FFFF ‫א‬XFFG‫و‬،#;FF‫א‬D$FF‫א‬FFtGWFF.‫א‬

‫م‬FF9& PFF 'FF‫م
و‬FF9&+‫אא‬XFF9 ;FF‫א‬FF ?W#-8FF‫א‬FFPFF N‫א‬$FF8;M$FF‫א‬
KE٤F?D$‫وא‬s‫א‬WP
H(]#GH ،;‫א‬EV‫א‬+‫א‬FD$‫א‬
9‫ א‬HI0‫א‬
‫ و א א א
אو‬
HF8PF #FG F‫א‬+‫^א‬1_+‫א‬L-;;‫ و;א א‬L-;‫نא د‬2
F F‫א د‬XFGPF ‫و‬،‫ل‬F%+‫;وא‬F‫صא‬KF‫א‬PF 9]‫&د‬F‫א‬PF3·zF‫א‬F ‫א دא‬
W#-
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،‫( ;دل;( ن‬1)
K١٢‫ص‬،D 1‫'א‬V+‫( א‬2)
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‫و‬،9R ‫}א‬،®K+‫א‬L-;;‫א א‬µ،#-8‫( א‬3)
$FFF(\PFFF #FFF-;K١٤‫ص‬، FFF‫®א‬KFFF+‫א‬Z;FFF‫א‬FFF ‫دوא‬HFFF&]FFF FFFµ،‫د‬FFFJpFFF،٢‫ص‬
K٤٠‫א ص‬+‫^א‬1_+‫®وא‬K+‫א‬L-;;‫א א‬،‫وس‬$‫א‬
K٢‫ص‬،®K+‫א‬H(;8}ZG‫ودو‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫( א‬4)
KE١١٠F±‫א‬،‫ل;(אن‬J(5)
KE٧١F±‫א‬، ‫א‬J(6)
٧
FF ‫وא‬،#‫و‬FF‫ א‬FF‫^א‬1FF_ FF9 ‫ و‬FF‫א‬FF+‫^א‬1FF_+‫א‬sFF` FF ‫وא‬
FF ‫א‬FF PFF FFG،FF9·%]‫و‬FF9]Y‫ز‬FFM‫و‬،#;FFjº9FF DFF‫و‬Gk1FF]HFFV
PFF FF9-;
PFF;#FF9‫و®وא‬+FF FF ‫א‬FF Z;FF‫א‬FF ‫א‬Hc$FF،FF3+‫א‬#FF9‫و®وא‬+FF
KS]N‫א‬MZ n+‫א‬3+‫א‬
KE١F{‫א̈ن‬¤‫و‬$¥ ْ ‫א‬¤‫¨و‬e¥ `¨ ْ ‫א‬L¦-;¤ ‫وא‬¤ ¤]¤ ¦‫و‬¤ ¤%ْ ¸ ‫א‬¤‫¬و‬8£ ْ ‫א‬L¦-;¤ ‫وא‬¤ ¤]¤ ‫و‬¤ }WS] E٢F
F;2F‫ذ‬2‫؛‬F%‫وא‬F‫א‬LF-;‫ون‬F‫א‬HF8PF FGF&‫^א‬FtG‫]_د‬WX‫وא‬$
K9]1_ ZS]N‫عא‬jD8R]L-;+‫^א‬1_+‫א‬7Q
KE٢F{‫ن‬¤ (-¦¥ ]¤ ¦¥ ¥ M
ª ¥‫ن‬2̈¨M
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¥ ¦}WS] E٣F
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‫_אل‬1FF SFF]N‫א‬FF
FFb8FFPFF S2‫ن‬VFF7،FF+‫א‬H[1FF+‫א‬FF Z FF‫א‬FF‫مא‬FF3i

‫ن‬FF-9²
FQcF ;F‫^א‬Ftb‫א‬mF3،‫ص‬KFcY‫א‬HFG
PF H[1F+‫א‬XFGZ‫مא‬3i
KH[1 P ‫ن‬-9²+81 MX‫א‬HG

H.F9 &‫^א‬tG
‫'؛‬R1FFh‫`ن‬FF$FF kFF-‫א؛‬FF3 3FF
PFF ?-FF‫و‬FF-;N‫א‬L-FFQFF E٤F
KE٣F?‫
}א·ن‬:‫وذ‬،8-%8‫'؛‬R1h‫`ن‬1-8
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FF ‫وא‬،H[FF‫و‬PFF #FF]‫
و‬FF HFF3 ،'FF(‫{א‬FFQ2LFF-;HFF(‫وא‬،FF3+‫א‬kFF 5FFR
^1F_+‫א‬HF(;% :‫وذ‬،3+‫\ א‬H8P #G،+‫^א‬1_+‫א‬L-;;‫א‬
HFM
‫و‬F HF ]PF SF]N‫א‬F F& HMP;G‫ د‬2‫و‬، ‫א‬+‫א‬
KHq8 ‫
אلאس‬
zFF‫א‬:FF-]FFQcFF+‫^א‬1FF_+‫א‬LFF-;5FFV‫ وא‬FF‫א‬FF‫مא‬FF3i
‫אم‬pFF‫نא‬2 E٥F
F9]-(;‫و‬Fb(;
Z1_+‫א‬9-;‫م‬%]T]‫א‬,‫مאعא‬3i
‫אم‬p‫א‬P ^X‫א‬
DF%LF-;HF(]zF‫א‬H[F‫`نא‬F#F ‫و‬،#‫و‬F‫ א‬n‫^א‬1_(M،M
FF9FF Y25FFV‫אא‬FFYFF ‫ ن‬،FFV‫א‬ZFF(3iXFFcn]ً;FFj5FFV‫אא‬5FF-R+‫א‬
KE٤F5V‫وא‬
KE٢F±‫א‬،J$[+‫א‬J (1)
KE٤٣F±‫א‬،H7‫א‬J (2)
٧٨W،٦٩‫ص‬،١‫ج‬،‫א·ن‬P 3+‫א‬P;#9‫نא‬M‫ ن‬،‫א·ن‬M،77QZ-1 Vc
(3)
،DF8R‫وא‬F*‫א‬F F‫א‬F+‫^א‬1F_+‫א‬Z;F‫א‬F ‫وא‬F&‫^א‬FtG،#&-‫א‬K ‫( ض‬4)
K٣٠٩‫ص‬
٨
39‫ א‬HI0‫א‬
‫ א א א
אو‬+67
ZًF(9 ً‫دوא‬5F-]F9
$F|;F‫^א א‬tGP ®$b‫א‬L-;®‫لא‬cP
W#-((G ‫א‬XG7(]‫و‬، ‫א‬+‫^א‬1_+‫א‬
ZF FF‫א‬#‫و‬F‫ א‬nFF‫^א‬1F_ FF9 ‫و‬F F‫א‬FF+‫^א‬1F_+‫א‬F] E١F
'FFZFF-;k1FF]ً FT9 FF‫א‬FF‫مא‬FF3i
‫אم‬pFF‫א‬LFF-;#-c‫א‬$FF‫א‬FF9 *
XFFb‫ن‬F
‫(م‬FFQ;F‫א‬FF ‫^א‬FtG^sFVFFGPF ‫و‬،FF+‫א‬9]qF‫و‬Fb(;
‫א‬XFFGZ‫و‬، FF‫א‬FF‫مא‬FF3i
‫و‬DFF&F FFb(;
8<FFFF+‫^א‬1FF_+‫א‬
K^1_+‫א‬XG‫م‬%[‫א‬$K%(-D%
ً F»‫ א‬F‫א‬F‫אمא‬$uF‫لدونא‬F&‫^א א;א‬tG‫د‬V‫نو‬2 E٢F
9&FFQ 9] $FF‫وج‬FF]FF+‫^א‬1FF_+‫א‬8FF،FF+‫^א‬1FF_+‫א‬8FFً%1FF]
KE١F:XM‫ن‬3]Y‫و‬، 29n
‫س‬FFF
LFF-;FFG‫و‬c‫ א‬FF‫א‬FF+‫^א‬1FF_+‫'א‬FF - FF+‫א‬PFF Pk.FF3‫نא‬2 E٣F
LF-;;FjF ^FtG‫د‬FV‫`نو‬F#F ‫و‬، F‫א‬F‫مא‬F3in F9 ‫א‬p‫א‬
$Fp]‫و‬،F9 - F+‫א‬F9n(qL-;H( ‫א‬#‫ אو‬n‫^א‬1_
KE٢F9 9%e
^QKFcY‫א‬W‫ذو‬PF GF.M
F‫א‬F‫ אو‬n‫^א‬MjZ- ‫نא‬2 E٤F
FF;‫م‬pF-FF¼،;F‫א‬FF+‫ ^א‬F+‫א‬F%& FFqi‫א‬9F-;XFFF‫وאدא‬F+‫א‬
KE٣F9-(;Z‫مא‬3i
D8R]L-;9];‫ א‬-^tG‫د‬V‫و‬
HFFQn]S2‫ج‬FFFF+‫^א‬1FF_+‫א‬HFF( -KFF+‫ ^א‬FF+‫א‬PFF J$FF$VFFQFF9a E٥F
F ‫א‬،^1F_+‫א‬XFGZF9%8R];‫و‬F $F ‫و‬،#;F‫א‬F9(3iF+#9%
،‫אزل‬FF‫א‬FF%& FF‫א‬$‫صوא‬KFFcY‫א‬HFFG
PFF sFF(-;‫د‬FFV‫و‬J‫و‬FF}FF-;5FF],WXFF‫א‬
‫^؛‬1FFF_+‫א‬XFFFGZ- FFF ‫ل‬KFFF]‫א‬LFFF-;‫א‬F F3‫;و‬FFFjFFF FFFt9 ‫ن‬FFF-.(
KE٤F9
^8%‫א‬HX]‫و‬،‫אאزل‬Xb;‫مא‬3i 9
W#- ‫ل‬cP :‫وذ‬،'(‫א‬Z;‫&د‬a ‫م‬%];‫^א א‬tG‫ن‬2 E٦F
ZFG‫ودو‬،F9 3i
‫و‬،9R ‫א‬F}، ‫®א‬K+‫א‬L-;;‫א א‬µ،#-8‫א‬N‫א‬$8;P (1)
K٥‫ص‬،®K+‫א‬H(;8}
،#F&-‫ضא‬FK٢٠‫ص‬، F‫א‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tb‫دא‬،W$8‫א‬G‫ א‬2 (2)
K٥٠٣‫ص‬،D8R‫א א*وא‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tG
F+‫א‬$F8;K٢١‫ص‬،٢٠٠٩ F‫א‬F+‫^א‬1F_+‫®وא‬KF+‫א‬L-;;‫א א‬،‫وس‬$‫א‬$(\P #-; (3)
K١٥‫ص‬،H ‫א‬# ‫א‬ZK+‫א*مא‬HaZ;‫א א‬%]،5R‫א‬
$F(\PF #F-;K٢٣‫ص‬، F‫®א‬KF+‫א‬Z;F‫دوא א‬H&]5
،‫;( ن‬N‫א‬$8;P ‫( ;دل‬4)
K٢١‫א ص‬+‫^א‬1_+‫®وא‬K+‫א‬L-;;‫א א‬،‫وس‬$‫א‬
٩
‫د‬FV،F+‫^א‬1F_+‫א‬Z F‫א‬F‫مא‬F3i
DF8R]FL-;H(‫ א‬E١
PFFF k.FFF3‫א‬Z FFF‫א‬FFF+‫^א‬1FFF_+‫א‬FFF‫א‬S2‫;
د‬FFF‫^א‬FFFtb‫א‬
¡FF&iFFG‫ و‬FF‫א‬FF‫א‬$FFQ% PFF FF9 $KFF%+¡FF&i:FF‫ذ‬Z‫و‬،E١F‫ول‬$FF‫א‬
KP$‫א‬
‫د‬FF²2LFF-; FF‫א‬FF‫א‬J$FF‫ل‬FFiFF.]zFF‫^א‬98FF-FF-(‫א‬FF ‫ א‬E٢
9]$F;F‫א‬F ‫^א‬FtGmF8e
$%، ‫^א‬1_(- ‫א‬H[‫א‬$8‫א‬
Fn‫א‬F-i F9 ^‫وز‬FyLFiJ‫א‬$F F‫א‬F+‫^א‬1_+‫א‬J‫د‬L-;
KE٢FY‫א'وא‬-i S2
F3+‫א‬P;#9‫و®وא‬+ ‫א‬s‫א‬mHc$;‫^א א‬tGH(;‫ن‬2 E٣
K;‫و‬+‫א‬P;$O‫א‬$; D8(M
K١٨‫ص‬، ‫א‬+‫^א‬1_+‫®وא‬K+‫א‬Z#;‫א‬D$‫دوא א;وא‬H&]،$(\‫אن‬$‫( ز‬1)

K٢١‫ص‬، ‫א‬+‫^א‬1_+‫®وא‬K+‫א‬L-;;‫א א‬،‫وس‬$‫א‬$(\P #-; (2)

١٠
9‫ א‬3450‫א‬
K<=‫;ز א א א
אو وو‬
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‫ز‬FF9VFF&a‫و‬WFF.‫א‬K;FF‫א‬FF ‫زא‬FF9V^FF3 W#FF.‫א‬K;FF‫א‬FF ‫א‬HFFi‫ א‬
W#]±‫א‬7‫א‬L-;H%1 5-R Z\HM{<2‫و‬،;‫א א‬
‫ول‬,‫ א‬HI0‫א‬
‫? א א א
אو‬K‫ א‬
PFF FFGkM#‫و‬FF‫ א‬nFF‫^א‬1FF_ LFF-;;FF‫א‬FF ‫^א‬FFtGPFF ®$FFb‫نא‬2
FLFi‫و‬، F‫א‬F‫مא‬F3i
DF‫و‬Fb(;
k1]G ‫א‬+‫^א‬1_+‫א‬
‫`ن‬F‫א؛‬XF،FV‫ א‬FeF Fes‫א‬$F ‫א‬F ‫א‬Ft9]PF $F YFV‫و‬H(M
L-; ‫אא‬XG
HF8 -i WHi‫ א‬6eZ#‫ אو‬n‫^א‬1_ L-;;‫א א‬Hi‫ א‬
W#]±‫א‬7‫א‬L-;Hi‫א‬+‫א‬XG‫و ن‬،E١FX&‫א‬$ -i ،X&‫א‬-i ،X&‫א‬
NO‫? א‬5 ‫ א א‬WM‫و‬,‫ א‬K 0‫א‬
WE٢F#--i+‫א‬XGZ;‫א א‬H.(]‫و‬
FFF‫مא‬FFF3i
'FFF ‫ض‬FFFFFF FFF%]‫و‬،1FFF_(-#FFF ‫مא‬FFF*‫א‬ZFFF*‫ א‬K١
K ‫א‬
K‫مא‬3i
‫و‬D&9lQ‫و‬،‫د‬%‫ دא½ذجא‬K٢
K^‫א‬$T1 P 9-;‫אא&و(ض‬$Q2 K٣
K1_+‫א‬Z9 J‫و;&د‬+‫(א‬.Y‫א‬H[‫د و‬²2‫ \و‬K٤
KX&‫^א‬-(;D81]z‫لא א‬3j
P :‫ذ‬kl‫و‬
NO‫ א‬POD7 ‫ א א‬W9‫ א‬K 0‫א‬
WE٣F#--i+‫א‬XGZ;‫א א‬H.(]‫و‬
K١٧‫ص‬، F‫®א‬KF+‫א‬ZT]‫א‬,FY‫א‬F‫אא^אدא‬F%‫א‬LF-;;‫ א‬-{,% º9 ،]7j1i (1)

K٢٠‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&]5
،‫;( ن‬N‫א‬$8;P ‫;دل‬
،9F-(;F%q،9q‫و‬Fj،9(G
، ‫®א‬K+‫
;(لא‬8}ZG‫א א;ودو‬،‫אد‬$#j‫( א‬2)
،zFb‫אزאقא‬$8;KG$ ٢٠‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&] ،‫د‬JpK١٠‫ص‬
K٢٤‫ص‬،;‫مא‬3i ‫®א‬K+‫אمא‬p‫א‬L-;;‫א א‬e
F ‫א‬F%]،5FR‫א‬F+‫א‬$F8;K٢٣‫ص‬، F‫®א‬KF+‫א‬Z;F‫א‬F ‫دوא‬HF&]F ،‫د‬Jp (3)

8FF}ZFFG‫;ودو‬FF‫א‬FF ‫א‬،‫אد‬$FF#FFj‫א‬K١٦‫ص‬،H FF‫א‬# FF‫א‬ZKFF+‫مא‬FF*‫א‬HFFaZ;FF‫א‬
K١٠‫ص‬،9-(;%q،9q‫و‬j،9(G
، ‫®א‬K+‫
;(لא‬
١١
‫مא‬3i
‫و‬9%‫]א‬$ *i ‫و‬،9]q‫و‬1_+‫^א‬-(;X&] K١
sFFRc ‫~א‬7KF]‫و‬،‫و‬FFPF FF&‫א‬FtGPF;$FFQF 'FF F9% R]‫و‬، F‫א‬
KX&‫א‬-i Z'%]z‫א‬
KX&‫א‬-i Z'%]$z‫א‬#;‫א‬D8R %-+‫א‬3‫א‬P D%7‫ א‬K٢
KX&‫^א‬-( D-(1_+‫א‬Z- -;‫א‬J+‫א‬s‫א‬$ 2 K٣
KX& %-+‫لא א;א‬3j
P :‫ذ‬kl‫و‬
NO‫ א‬# ‫ א א‬W99‫ א‬K 0‫א‬
W#--i+‫א‬XGZ;‫א א‬H.(]‫و‬
KGX&]P s9Y‫א‬$ ;‫א‬i‫א‬P 9%$]‫و‬1_+‫^א‬-(;V‫ א‬K١
WE١F -n -i+‫א‬XGZD$‫وא‬
K[‫ אאא‬K

K1_+‫!(' ^א‬H ‫א‬D$‫ א‬K
KX&‫א‬$ 1_+‫א‬Z#;‫א‬H(‫א‬%] K٢
K;‫א‬i‫א‬P 1_+‫ن 'א‬- +‫א‬9$8z‫*^א‬i+‫ دאא‬K٣
KKu+‫^א‬9!‫א‬S2#;‫א‬H( %-+‫^א‬Q‫*^و'א‬i+‫א‬s‫א‬$ 2 K٤
9‫ א‬HI0‫א‬
‫& ;ز א א א
אو‬Q
F‫مא‬F3i
F+‫א‬1_+‫אمא‬p‫א‬G;‫א א‬P [‫®א‬$b‫نא‬M+
‫ن‬F3،-i‫ א‬HMZ ‫و‬،8‫א‬V'P qi‫א‬P $ ، ‫א‬
FFtG‫د‬FFV‫و‬5FF-R‫א‬XFFG‫و‬،FFV‫و‬HFF(M
LFF-;;FFj9]qFF‫و‬FF+‫א‬1FF_+‫ ^א‬FF
،F9;8]‫א‬F9-;5FV‫;אא‬F‫א‬:1F+‫א‬FbHKF&]‫و‬،1F_(-‫אم‬º9+‫;]א‬j
FF*ً FF3 #;FF‫א‬HFF(‫نא‬FF3،9%$FF]‫و‬1FF_+‫لא‬FF(;
' FF]FFc
FFtG‫و‬
K-(;‫و‬
PFF ‫ن‬FF3‫
ن‬5FF²FF+‫^א‬1FF_+‫א‬LFF-;;FF‫א‬FF ‫زא‬FF9V‫`ن‬FF‫؛‬F -;sFF ‫و‬
KE٢FD$‫وא‬،s‫א‬WtG
K٣٧٧‫ص‬، ‫א‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tGe

،#;‫(نאא‬- (1)
K٢‫ص‬،®KF+‫א‬HF(;8F}ZFG‫ودو‬،F9 3i
‫و‬9R ‫א‬F}،®K+‫א‬L-;;‫א א‬،#-8‫( א‬2)
K٧‫ص‬،;‫^א‬tb‫א‬H(;Z¾K+‫]ضא‬$ ،‫ن‬R%‫א‬#-;1‫א‬$8;
١٢
R&‫ א‬S6 WM‫و‬,‫א‬
KFFu+‫א‬sFF(-‫א‬PFF FF;()PFF ‫ن‬FF3]،FF+‫א‬1FF_+‫א‬1FF LFF-;FFtG#FFG
HFF(‫א‬LFF-;FF+‫א‬FF9!‫نא‬FF-.·HFF FF&‫א‬LFF-;9FF-(;KFF%Y،# FF‫א‬FF%&
K ‫א;א‬9b‫و»ن‬،+‫א‬1_+‫א‬Z#;‫א‬
‫ א‬T#‫ א‬S6 W9‫א‬
FF ‫א‬FF&a‫و‬PFF #FF-(‫א‬5FF!‫א‬FF9 ‫ط‬FFFF+‫א‬1FF_+‫א‬Z- FF‫א‬PFF FF;()
‫<א‬F‫אمא‬pF‫א‬$F F+،9%$]‫و‬1_+‫
;(لא‬L-;‫ن‬-(i،;‫א‬
PF;$KFF F LF-;H(]9 ‫א&؛‬tb‫אدא‬$ ‫א‬tb‫א‬XG]‫و‬،9;‫א‬
sF(-‫א‬PF Ftb‫א‬XFGZ‫ن‬- F‫نא‬F3‫ط
ن‬,Y‫و‬KE١F^‫ووאא‬P &‫א‬tG
،FFF%‫
وא‬8FFF‫א‬PFFF ‫א‬FFF3‫
ن‬PFFF3(+‫א‬PFFF(،# FFF‫א‬FFF%& KFFFu+‫א‬
KE٢F;‫م <א א‬+29$‫ن‬3‫
ن‬#&3
،Fc ‫א‬PF;F(9 HMH%1]‫
ن‬tGP 3 ;‫نא א‬M¶Y‫و‬
WP (9 -K‫א‬De]P $ YH
K&‫א‬tb‫אد‬$ ‫א‬#;‫א‬D$‫א‬tG‫ن‬2W‫א ول‬
K
ً 3 ‫ًو‬%1 9-(;‫ن‬3;‫א א‬-;D%W#.‫א‬
39‫ א‬HI0‫א‬
‫و= א א א
אو‬
PF
Z#‫و‬F‫ א‬nF‫^א‬1F_ LF-;;F‫א‬F ‫א‬HF(;Fu-]P3(+‫א‬P
WE٣F
K9]q‫و‬1_+‫
;(لא‬3z‫א;א‬k+‫و}'א<א وא‬W‫א ول‬
kFF ‫א و‬FF}PFF FFb'FF}‫و‬FF DFF‫و‬9%$F ]‫و‬1FF_+‫لא‬FF(;
FF7W#FF.‫א‬
K;j
WE٤F#-G‫ز‬²2P3·،‫م‬9+‫א‬P ;()&a‫]א‬GP;‫و&ع‬
FFK١٠‫ص‬،;FF‫مא‬FF3i FF‫®א‬KFF+‫אمא‬pFF‫א‬LFF-;;FF‫א‬FF ‫א‬FFe

،zFFb‫وאقא‬FF‫א‬$FF8; (1)
JpFK٥‫ص‬،®KF+‫א‬HF(;8F}ZFG‫ودو‬،F9 3i
‫و‬9R ‫א‬F}،®KF+‫א‬L-;;‫א א‬،#-8‫א‬
K٢٣‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&] ،‫د‬
K٥‫ص‬،®K+‫א‬H(;8}ZG‫ودو‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫( א‬2)
K٤‫ص‬،®K+‫א‬H(;8}ZG‫ودو‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫( א‬3)
،9q‫و‬Fj،F9(G
، ‫א‬r8‫
;(لא‬8}Z;‫دوא א‬،$P N‫א‬$8;P $
W*‫( א‬4)
$F8;،G$F F ‫و‬٩٢‫ص‬، F‫®א‬KF+‫لא‬F(;
LF-;;F‫א‬F ‫א‬،^F-‫א‬$F
K٧‫ص‬،9F-(;%q
١٣
Z- FFFF‫א‬HFFFF8PFFF FFFFi‫و‬R+‫;א‬FFFF‫א^א‬1FFFF&Y‫א‬PFFFF;FFFF V‫وא‬،FFFF&‫ א‬K١
K9 - +‫وא‬،1_+‫א‬
FFF‫مא‬FFF3i FFF%‫ א‬$F F FFF+،1FFF_(-#FFF ‫مא‬FFF*‫א‬ZFFF*‫ א‬K٢
K ‫א‬
'FFF 9 T1FFF‫א‬JFFF;‫א‬+‫د؛‬FFF%‫ذجא‬FFF½‫و‬،~[‫א‬FFF-‫^وא‬FFF(-‫'א‬FFF}‫و‬ZMFFF+‫ א‬K٣
K;‫مא‬3i ‫א‬
KX&‫א‬Hi‫ א‬P -i HMZ،1_+‫
;(لא‬H3D$‫وא‬V‫א‬+‫ א‬K٤
K;‫ ^א‬+‫مא‬3in 1_+‫א‬Z- ‫א‬%.]‫ ];و‬K٥
K1_+‫א‬Z- ‫א‬$¶$‫א‬O‫ א‬K٦
K1_+‫א‬H( -K‫_א^ذא^א‬+‫وא^وא‬$‫ א‬2 K٧
K;‫
;(لא א‬K٨
K9 - +‫وא‬1_+‫ א‬n]$z‫א;^א‬p‫א‬HiZM+‫ א‬K٩
Kً ;j ‫( ^א‬-;‫א‬H[‫א‬$8‫دא‬²2‫ \و‬K١٠
،FF9] ZFF‫مא‬FF3in 1FF_ +‫אمא‬pFF‫א‬$FF 8FF]zFF‫א‬FF%‫אدא‬$FF;2 K١١
KKu+‫^א‬9T-9‫و‬
LF-;;F‫א‬F ‫א‬PF [‫®א‬$b‫א‬D%L-;H(]z‫مא‬9+‫א‬P :‫ذ‬kl‫و‬
K9] Z ‫مאא‬3i
9 ‫א‬p‫א‬G‫و‬،#‫ אو‬n‫^א‬1_
،$(\‫אن‬$‫ز‬K١٧F١٥‫ص‬،;‫مא‬3i ‫®א‬K+‫אمא‬p‫א‬L-;;‫א א‬e

،zb‫אوאقא‬
K١٨F١٦‫ص‬، ‫א‬+‫^א‬1_+‫®وא‬K+‫א‬Z#;‫א‬D$‫دوא א;وא‬H&]µ
١٤
39‫ א‬3450‫א‬
‫ א א א
אو‬%‫? دو‬
LF-;$%‫א‬$‫]&ق‬Y‫
نא‬$²;‫}عא א‬%-+‫א^א‬$‫א‬Za‫نא‬2
^(1F+‫א‬mF&-c‫نא‬2‫و‬، F‫א‬+‫^א‬1_+‫א‬L-; ‫א‬P ‫אאع‬XG‫د‬V‫و‬J‫}و‬
J‫د‬FFZ;FF‫א‬FF ‫^א‬FFtG{FF|S2kFF'FF‫
نאא‬FF(M،HFF(‫^א‬FFmFF;&]‫و‬
FFFG½‫و‬،# FFF‫א‬hFFF‫א‬ZFFFb'FFF‫אא‬FFFY‫א‬H$FFF ، FFF‫א‬FFF+‫^א‬1FFF_+‫א‬
^1F S2F9 ‫ض‬F9‫وא‬،;F‫א‬F ‫دوא‬HF&]L-;H(‫א‬#<%‫א‬XG‫و‬،$‫א‬p+‫א‬
HF(]‫و‬،;F‫א‬F ‫¡دوא‬F&zF‫<א א‬F‫وא‬kF+‫'א‬F}‫لو‬FcPF :F‫وذ‬،LF-;
W#-(;‫א א‬H&]H ‫

ق ;א‬78+‫אא‬XGZ‫و‬،GR]L-;
E١F ‫ א א‬S6 &U 1 HV W‫ א وط א‬Y‫ &א‬#'‫ א‬W ًA‫و‬7
PF F-‫א‬F]PF $F Y،#‫ אو‬n‫^א‬1_ L-;;‫دوא א‬H&
F‫ن‬F3F¼،;‫א א‬tGZH(-ًG
-y، ‫א‬tG<;Z‫אوط‬
KFFuj‫وط‬FFjS2‫وط‬FF‫א‬XFFG1FF%]‫و‬،#;FF‫א‬HFF(‫א‬FF'FFZ# FF²‫א‬FFe ‫א‬
W(-;‫و‬
WZ[‫ \ א وط א‬7
W
FF98-RFF
^&KFF‫א‬XFFG‫و‬KE٢Fً (-1FF ًFF;ًF ‫ن‬FF3‫ن‬nF WFF-3‫ א‬K١
KE٣F#;j5K
،®‫و‬+F F ‫א‬L-;J$%‫وא‬، %Y‫وא‬،‫ل‬$‫وא‬،‫ص‬c‫وא‬،%‫وא‬E٤F‫א‬$‫ א‬K٢
KE٥F3+‫א‬P;#9‫وא‬
;‫دوא א‬H&]ZKu‫אوطא‬e
Z‫ص‬FFc2‫و‬، %FF‫وא‬FF%]FF.M
‫ن‬FFMFF(-M;FF‫א‬FF ‫א‬FFtG<FF;‫ن‬2F ١
K ‫א‬+‫^א‬1_+‫א‬H(;{|2L-;‫ص‬i
‫ن‬M،S]NVH(‫א‬
KKu‫א‬OK L-; ‫א‬7-K+‫مא‬$%^&K‫א‬X9 K+‫نא‬2F٢
FFFFWXFF‫א‬#;FF‫א‬FF3O‫א‬8FF،FF[YFF DFFO‫א‬ZLFF¯YFF
FF(MF ٣
KN‫א‬Vً 1i‫؛א‬p;S2:‫ن
دذ‬2‫و‬،‫א‬K‫א‬
K٢٦٧‫ص‬،µ، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬$‫א‬$8; (1)

$F(\PF #F-;K١٤‫ص‬، F‫א‬F+‫^א‬1F_+‫א‬Z;F‫א‬F ‫^א&وא‬tb‫دא‬،W$8‫א‬G‫ א‬2 (2)
K٢٣‫ص‬، ‫א‬+‫^א‬1_+‫®وא‬K+‫א‬L-;;‫א א‬،‫وس‬$‫א‬
K١٤‫ص‬،®K+‫א‬H(;8}ZG‫ود‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫( א‬3)
K٣٣٧‫ص‬،%]‫دאو‬، ‫®א‬K+‫א‬Z;‫^א&وא א‬tG،¿DO‫א‬$8; (4)
K٢٣‫ص‬، ‫א‬+‫^א‬1_+‫®وא‬K+‫א‬L-;;‫א א‬،‫وس‬$‫א‬$(\P #-; (5)
١٥
W+‫] \ א وط א‬
F*‫א‬S2‫ج‬z‫א‬H[1+‫ אאزلوא‬-;‫א א;]ض‬tG<;‫ن‬2
FGPF ‫و‬،H[1F+‫א‬XFGHF.+W$K-ً(-;ًG_ ‫ن‬3‫
ن‬5²‫א‬X،9(3i‫ن‬89
F ‫م
ن]א‬p-1‫א‬XG‫و‬،E١FtpV‫د؛و‬9VY‫وא‬s‫א‬L-;ً‫ندא‬3‫
ن‬5²
WE٢F#-b2P3·z‫אوطא‬
K‫م‬-;P HK ‫و‬،3‫نא‬% -‫ א‬K١
K‫م‬-;P 9 HK ‫و‬،8‫א‬1 -‫ א‬K٢
K ‫א‬- -‫ א‬K٣
K®cY‫אعوא‬Pq‫א‬-‫ א‬K٤
K%&‫لא‬Qn -‫ א‬K٥
K9‫و
د‬،s9%&‫אلא‬n -‫ א‬K٦
K‫^א ل‬YÀ ‫و‬،;‫א‬$Q%+ -‫ א‬K٧
K'‫אא‬%& -‫ א‬K٨
nFFF‫א‬FFF ‫&אق‬FFF -FFFM،ًFF-(;‫ًو‬FF*،FFF+‫^א‬1FFF_+‫لא‬FFF(;n FFF-‫ א‬K٩
F F‫א‬،#‫و‬F‫ א‬nF‫א‬F9-;‫م‬F%zF‫א א‬،WT‫ א‬n‫وא‬#‫אو‬
<FF%‫א‬PF :FF‫ذ‬kFFl‫و‬،‫ل‬FF-O‫א‬DFFi،¶ nFF‫[א‬FF&‫א‬،MFF+‫(وא‬G1FF+‫א‬
K#‫ אو‬n %-+‫א‬
HKFF&‫א‬FFV‫و‬LFF-;FF9 FF-‫؛ نא‬FF-(!‫א‬FFiPFF ‫م‬FF-‫א‬XFF9 FF-‫دא‬KFF%+‫نא‬2FFe
KE٣F$i‫אא‬u‫א‬L-;X
‫אزل‬FF‫א‬ZFF*-$KFFWXFF‫א‬FF ‫א‬FFtG<FF;ZFF -R ‫وط‬FF‫א‬XFFG‫
ن‬FF(M
DF%‫
ن‬F ‫ א‬5-R#;‫א‬D$+‫
א‬،+‫^א‬1_+‫א‬Ze$71+‫א‬H[1+‫وא‬
WE٤F$;‫ن‬3‫
ن‬#&3H ‫אوط‬XG
K١٥‫ص‬،F+‫^א‬1F_+‫א‬Z;F‫א‬F ‫وא‬F&‫^א‬FtGs<F;
Fc‫^א‬F‫א و‬F}،‫س‬F$(\q (1)
K١٤‫ص‬،®K+‫א‬H(;8}ZG‫ودو‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫א‬
$F(\Fq،١٦F١٤‫ص‬، F‫א‬F+‫^א‬1F_+‫א‬Z;‫^א&وא א‬tb‫دא‬،W$8‫א‬G‫ א‬2 (2)
$F
K١٦،١٥‫ص‬،F+‫^א‬1F_+‫א‬Z;F‫א‬F ‫وא‬F&‫^א‬FtGs<F;
Fc‫}א و^א‬،‫س‬
®K+‫א‬Z;‫א א‬،‫د‬JpK٧٩،٧٨‫ص‬، ‫®א‬K+‫
;(لא‬L-;;‫א א‬،^-‫א‬
K٣٣F٣١‫ص‬، ‫א‬
K١٤‫ص‬،®K+‫א‬H(;8}ZG‫ودو‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫وא‬W(3)

$FF
K٢٧‫ص‬، FF‫א‬FF+‫^א‬1FF_+‫®وא‬KFF+‫א‬LFF-;;FF‫א‬FF ‫א‬FFµ،‫وس‬$FF‫א‬$FF(\PFF #FF-; (4)
®K+‫א‬Z;‫א א‬،‫د‬JpK٨٠،٧٩‫ص‬، ‫®א‬K+‫
;(لא‬L-;;‫א א‬،^-‫א‬
K٣٧‫ص‬، ‫א‬
١٦
FV‫و‬LF-;،^ F+‫א‬F%& DF-(Qc،;‫ <א א‬3‫א‬+‫ א‬K١
K‫אم‬O‫لوא‬O‫&ق א‬
F‫א‬kFl‫و‬،‫ص‬FcFV ، F‫א‬F+‫א‬1F_+‫لא‬F(;n 3‫א‬+‫ א‬K٢
K-(‫א*وא‬i‫א‬P ،‫;م‬V
‫ص‬uFj ‫א‬Fc‫`نא‬F‫؛‬#F ‫و‬،c±ujP ^‫אوط]&و‬XG‫م
ن‬-+‫א‬P ‫و‬
F9 9F‫و‬، F‫א‬F+‫א‬1F_+‫א‬L-;;‫دوא א‬H&]L-;H(s&M ‫א‬
KJ‫د‬+‫^א‬1+‫א‬S2
‫? א א‬+ ^‫د‬5 ? Wً D
®‫א‬$FG ‫א‬DF%7‫;؛‬F‫א‬F ‫א‬HF(;ZFG‫א;(د‬5F²zF‫دא‬F8+‫א‬F :G
K(F‫وא‬،F ‫א‬p‫وא‬،%FY‫א‬W#FGF
FeeZF7(]‫د‬F8+‫א‬XG‫و‬،9 q+‫א‬
‫د‬F8+‫א‬XFGHF&]PF $ ،+‫^א‬1_+‫א‬L-;;‫א א‬H&‫ذא
د
ن‬2‫و‬
‫د‬FF8+‫א‬XFFb‫ن‬FF #FF-FF(‫و‬،KFF%‫א‬FF,ًF(;‫ن‬FFMY2‫و‬،;FF‫א‬FF ‫א‬HFF(;Z
W6.‫א‬
/A‫ א‬W‫ول‬,‫ א‬7#50‫א‬
PFF;FF+‫א‬1FF_+‫لא‬FF(;
¡FF&iPFF ;FF‫א‬FFtb‫א‬FF3?W%FFY $KFF%
KE١F?;‫&^א‬u+‫א‬
H%1FF]‫
ن‬PFF FFV‫و‬HFF(M
LFF-;9FF-(;W‫_د‬FF;FF‫א‬FF ‫א‬FFtb$FF F‫؛‬#FF ‫و‬
W:‫ نذ‬#-(‫و‬،E٢Fً ‫دאًو‬2
_%‫ل אدא‬/A‫ א‬WA
ً ‫و‬7
WP n ;‫א א‬tbW‫لאدא‬%Y‫א‬D%7‫و‬
Kbp;‫و‬،;‫א א‬tGs<;
cY8+‫א‬±‫دא‬V‫ و‬K١
E#&a‫لא‬%Y‫א‬F8‫א‬Z‫ل‬%Y‫ א‬K٢
bp;‫א א;و‬tGs<;
c‫א‬
J$FF;^XFFc
‫و‬،F +‫^א‬1FF_+‫א‬LFF-;;FF‫^א‬FFtb‫א‬s<FF;
FF]^FFmFF&-c‫א‬
WE٣F9 ‫ل‬3j
K٢٨٨‫ص‬،D8R‫א א*وא‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tG،#&-‫( ضא‬1)

، FF‫א‬FF+‫^א‬1FF_+‫®وא‬KFF+‫א‬Z#;FF‫א‬D$FF‫;وא‬FF‫א‬FF ‫دوא‬HFF&]FFµ،$FF(\‫אن‬$FF‫( ز‬2)
،9q‫و‬Fj،F9(G
، ‫א‬r8‫
;(لא‬8}Z;‫دوא א‬،$P N‫א‬$8;P $
K٣٧‫ص‬
K٩‫ص‬،9-(;%q
K١٦‫ص‬،$98q،&‫א א;א‬،‫ن‬R%‫
א‬$(\ (3)
١٧
K(G1+‫א‬P;P ‫
و‬،(G1(- (‫א!(א‬H8P K١
KJ‫אدא‬-)P ~j]L-;s ‫(و‬G1(- (‫א!(א‬H8P K٢
KJ‫אدא‬-)P K٣
KE١FVc9VH8P K٤
c‫ א‬P $ Y tb‫ א‬s<;
c‫ א‬-(; ‫ل‬c P ;‫ دو א א‬H&‫و‬
iK‫א‬k،93]P ®$b‫א‬D%73‫א‬%Y‫א‬tb‫~א‬z‫א‬±‫א‬
%Y‫ א‬P ‫ ? ~ ع‬WL-; H( ‫و‬$‫ א‬H8 P ;‫^ א א‬tG c‫
ن א‬
L-; ‫א‬R ‫م‬%‫א‬P 93·،;‫א&وא א‬tGs<; %+‫א‬
P P\GÁ<;
‫ن‬3i+‫א‬+‫א‬1_+‫א‬Hc‫]دא‬z‫א‬K+‫^א‬-(‫א‬
J‫ אدא‬-) s<;
H8 P cY‫
ن א‬i Z ،E٢F? 9-; J‫ אدא‬-) (G
:-·WX‫ نא‬:‫وذ‬، ‫^א&وא‬tGs<;
L-;J‫אدא‬-)(G?WL-;H(
P(،(G1+‫א‬8MP GJ‫אدא‬-)s<;
‫و ن‬،‫ل‬p‫א‬Di:-·cY‫א‬Di
R ‫ א‬$%]z‫א א;א‬P m-&‫א‬Z7-K+‫א‬9$‫ن‬3]‫
ن‬#%R+‫א‬
G‫א‬p‫א‬5V}?L-;H((M،E٣F?+‫א {א‬L-;3 ¼،K+‫א‬
^‫א‬8;Y‫ א‬L-; ً 8 ‫ن‬3 $ cY‫א א‬XG ‫ ن‬:‫؛ وذ‬cY‫ א‬Z ;}+‫وא‬
KE٤F?Ku‫א‬
(‫א א; !(א‬tG]‫
نط‬S2.i8‫ א‬5G‫ذ‬$‫و‬
+‫^א‬1_(-8<‫ א‬Z Xc
‫א‬XG‫و‬،%ً%%E٥F+‫א‬1_(-
H3 ‫ن‬3 ‫
ن‬5² ? W ;‫ א א‬tG D- ( E١F ‫א‬
:‫وذ‬، (‫(א‬T-W1‫(عא‬VY‫א‬Z‫(ن‬G1+‫א‬9;j tG1_
KE٦F?-‫אوא *(א‬%‫א‬J;‫ ' א‬،J‫אدא‬-)P Q]L-;s
?W
L-;8<‫ א‬$%;‫א א‬tG<;‫ل‬p D-(

J‫ אدא‬-) P Q] 5V ;‫ א א‬tG <; ^ $c P; sY‫א‬
KE٧F? (‫(عא!(א‬V‫א‬Z‫(ن‬G1+‫א‬G$(

K‫ل‬$‫وزא‬H8P ‫ن‬i# ‫א‬P78‫א‬:8M (1)

K٢٥٩‫ص‬، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬$‫א‬$8; (2)
K٢٦٠‫ص‬،D 1‫'א‬V+‫( א‬3)
K٢٦٠‫ص‬،D 1‫'א‬V+‫( א‬4)
^F ،F9(G
F‫א‬F+‫^א‬1F_+‫א‬Z;F‫א‬F ‫وא‬F&‫^א‬FtG،P$F‫א‬pF;،F8l‫ز‬P$‫א‬p; (5)
K٤٤‫ص‬،]‫و‬+ ;‫^א‬tb‫
;(لא‬%]،#-8‫א‬$(O‫א‬$8;K٢٨‫ص‬،i,% ‫ل‬-i‫و‬،9-(;
KE٣FJ%&‫א‬،G%]‫و‬93]‫א א;و‬tG]LE١F ‫א‬+‫^א‬1_(-8<‫( א‬6)
KE٨FJ%&‫א‬،G%]‫و‬93]‫א א;و‬tG]LE١F ‫א‬+‫^א‬1_(-8<‫( א‬7)
١٨
EE١F=&‫ل א‬/A‫ א‬F 5‫ א‬1 ‫ل‬/A‫א‬
1F_+‫א‬J‫دא‬2PF;;F‫א א‬tG‫ل‬%‫א‬P $ Y;‫دوא א‬H&
DFF-FF(E٣FFF FF‫א‬FF+‫^א‬1FF_(-8<FF‫א‬FF ZsFFV$FF%،E٢FFF+‫א‬
F ‫א‬F3 ‫ن‬F3]‫
ن‬5F²?WKFF F-c‫א‬$‫ א;א‬-81 %Y
‫ز‬F|` F-c‫א‬$‫;א‬F‫א‬F -{(1F-FM1F_(-#F(*‫א‬H3b‫א‬Z-c‫א‬$‫א‬
FV‫א‬+‫א‬1F PF;F-c‫א‬$‫א‬F -#F(*‫א‬1F+‫&א‬uY‫
ن‬5²‫و‬،9]‫_و‬1
HKF‫
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KJ‫אدא‬FFF-)‫و‬J‫אدא‬PFFF (1FFF ‫و‬HFFF MFFF;‫د‬LFFF-;‫ن‬-c‫א‬$FFF‫;نא‬FFF‫نא‬FFF8‫א‬+‫א‬
،F‫^אدא‬1+‫و * ''א‬j8 ‫ل‬K]‫א‬-c‫א‬$‫א;א‬8‫(א‬-‫ن‬3‫و‬
F3 pFp]PF :F‫ذ‬ZF+،VF‫א‬V‫א‬F+‫وא‬،;F‫א א‬tGP HM' ‫و‬
KE٤F?1_(-#(*‫א‬H3b‫א‬Z-c‫א‬$‫א‬8‫א‬+‫א‬
nFFF‫^א‬1FF_ LFF-;FF&‫א‬FFtb81FFF %FFY‫א‬PFF $FFFFM
DFF%7‫و‬
1FFF_ PFFF;-%1FFF FFF9!FFF ]FFFpM ;FFFjFFF FFFtGsFFF` ‫ن‬FFF3#‫و‬FFF‫א‬
K n‫א‬tb ]‫ن‬3]‫ن‬nM، n‫א‬
KE٥F9ً&a +‫א‬1_+‫א‬1 L-; ‫א‬tG<;‫ن‬3Y‫
ن‬5²‫(و‬M
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ن‬Y2،E٦F-;V ‫א‬Xc
~KS]N
s‫א‬ZHQ ‫א‬
WE٧FP ‫א א;؛‬tG<;L-;571
K+‫א‬1_+‫א‬7-K+1&‫
&غ‬K١
K9 ‫م‬%‫م‬9 ;()P (9 Y2s‫و א‬،s‫א‬L-;K%Y-(;‫ن‬2 K٢
LF-;;F‫א‬F ‫א‬FtG<FF‫د‬+‫^א‬%71F+‫'א‬F‫د‬ZF+‫^א‬1F_+‫^א‬V$‫و‬
WE٨FQJ$;
K١٨‫ص‬،®K+‫א‬H(;8}ZG‫ودو‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫( א‬1)
K٤٣‫ص‬،F+‫^א‬1F_+‫א‬Z;F‫א‬F ‫وא‬F&‫^א‬FtGs<F;
Fc‫^א‬F‫א و‬F}،‫س‬F$(\q (2)
K٣٧‫ص‬، ‫א‬+‫^א‬1_+‫®وא‬K+‫א‬Z#;‫א‬D$‫دوא א;وא‬H&]،$(\‫אن‬$‫ز‬
KE٦FJ%،-c‫א‬$‫א א;א‬،E٣F ‫א‬+‫^א‬1_(-8<‫( א‬3)
KE٧FJ%،-c‫א‬$‫א א;א‬،E٣F ‫א‬+‫^א‬1_(-8<‫( א‬4)
K١٨‫ص‬،®K+‫א‬H(;8}ZG‫ودو‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫( א‬5)
FF%q،9q‫و‬FFj،FF9(G
، FF‫®א‬KFF+‫لא‬FF(;
8FF}ZFFG‫;ودو‬FF‫א‬FF ‫א‬،‫אد‬$FF#FFj‫( א‬6)
K٢٠‫ص‬،9-(;
K٩‫ص‬،®K+‫א‬H(;8}ZG‫ودو‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫( א‬7)
^FFtG،iKFF‫א‬$FF‫א‬$FF8;K٨٥،٨٤‫ص‬، FF‫®א‬KFF+‫لא‬FF(;
LFF-;;F‫א‬FF ‫א‬،^FF-‫א‬$FF
(8)
K٢٦٥،٢٦٤‫ص‬، ‫®א‬K+‫א‬ZG‫א&وא א;ودو‬
١٩
K~ ‫א‬ZQP J‫د‬$\81 K١
K‫א‬$;J‫د‬$\]
$$1] K٢
KW9j5] K٣
Kp 9jJn3 K٤
‫;م‬HMV
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‫ א א‬S6 &U ‫ل‬/‫ א‬a D0‫א&א? א‬
zF‫ ^א‬$F‫دوא‬F9!‫א‬HF % ‫ل‬F+‫א‬PF ًF-8 ;F‫א‬F ‫א‬FtG<F;#}%]‫ن‬2
FzF‫א‬Fc ‫<א א‬F‫؛ نא‬E١FFG‫א‬pZ:3F‫¶א‬FYF+‫א‬1F_(-9 $%
zF‫א‬HF ‫אא‬PF F;():FG‫
ن‬Y2،FG‫א‬p <‫א‬H ‫א‬#G9
L-;c‫א‬
PqF PF;F9 nF]#F ‫و‬،FM
H3F ً ;‫א א‬tG‫ل‬%‫א‬L-;H(]
W#- H ‫אא‬XGP ‫و‬،#;‫א‬H( $Q,]‫אن‬m78Q
P ‫ز‬Z98‫א‬
F+‫א‬1F_+‫א‬ZF3¼F9VL-;nF ;F‫א א‬tGs<; #+‫א‬H %+‫ א‬K١
ً F ;FF‫א‬FF ‫א‬FFtGFF sFF(-‫א‬FF9FF-;FF ‫`ن‬FF‫؛‬#FF ‫و‬، FF‫א‬
.iF8‫א‬F FFi،E٢FJ‫אدא‬F-)PF;9-KF‫و‬،1_(- (‫ !(א‬
9FF-²$FF‫و‬،‫م‬FF‫لא‬%FFY‫א‬FFbFFYFF J‫אدא‬FF-TFF ‫א‬FFtG‫ط‬FF8]‫
نא‬
KE٣F %]
PFF $FFp;FF‫א‬FF ‫א‬FFtGFFV FF¼FFVcFF9V‫د‬FF²2LFF-;HFF(‫
نא‬HFF
FF ‫^א‬FFtGFFV
'$FFFF‫(א‬.FF‫א‬.iFF8‫א‬FF {FFqFFGPFF ‫و‬،9%FF‫א‬
KE٤F;‫א‬
HFFVً.F(،;F‫א‬FF ‫א‬FtG%F‫א‬PF $FYzF‫א‬HFF %+‫'א‬F‫د‬FFc‫ א‬K٢
$FF‫א‬p]LFF-;HFF(،FF+‫א‬1FF_(-DFF%7+‫ ~א‬FF‫א‬PFF 81FFFFtb‫<א‬FF#FF+‫א‬HFF %+‫א‬
^ FF+‫א‬FF.3]‫
ن‬7-KFF PFF ‫ن‬FF3،9KFF% FF‫و‬،{FF ‫دא‬FF‫ زد‬HFF %+‫א‬
K٢٦٥‫ص‬، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬$‫א‬$8; (1)

PF $F
K١٦‫ص‬، F‫®א‬KF+‫لא‬F(;
8F}Z;F‫א‬F ‫دوא‬،¾K‫¾א‬QP $
P $(\ (2)
،9F-(;F%q،9q‫و‬Fj،F9(G
، F‫א‬rF8‫لא‬F(;
8}Z;‫دوא א‬،$P N‫א‬$8;
K٣٣،٣٢‫ص‬،;F‫مא‬F3i F‫®א‬KF+‫אمא‬pF‫א‬LF-;;F‫א‬F ‫א‬Fe
،zb‫אزאقא‬$8;K٩‫ص‬
K٤٣‫ص‬،+‫^א‬1_+‫א‬Z;‫^א&وא א‬tGs<;
c‫}א و^א‬،‫س‬$(\q
K٣٧‫ص‬، F‫א‬F+‫^א‬1F_+‫®وא‬KF+‫א‬Z#;F‫א‬D$F‫;وא‬F‫א‬F ‫دوא‬HF&]،$(\‫אن‬$‫( ز‬3)
K٢٧‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&]5
،‫;( ن‬N‫א‬$8;P ‫;دل‬
K٢٤‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&]5
،‫;( ن‬N‫א‬$8;P ‫( ;دل‬4)
٢٠
YFGPF ‫و‬KE١F;F‫א‬kF+‫א‬DF8R]‫و‬F&‫א‬ZHG1F‫א‬L-;-($¼،i8+‫א‬
W#]±‫~א‬K
ً F;R% ‫ن‬FM
s‫א‬F^ F PF F‫و‬p² L-;H % tb‫א‬s<;
LR‫
ن‬ K

KE٢Ft 81‫
م‬
KE٣Fً ;‫א א‬tGs<;
}% ‫ن‬3‫
ن‬K
KE٤Fc
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‫א
و‬$Gtb‫א‬s<;
Xcn‫
ن‬ K‫ج‬
:F‫א؛ نذ‬GFaY‫و‬F%%iY:XFM‫ن‬F3]Y
‫و‬،W9Fj5F]‫א‬n H %+‫א‬QY
K٣
KE٥F+‫א‬1_+‫א‬Za ‫א‬tG<;‫ن‬n #i
sF(-‫א‬F ‫ز‬V
‫ن‬2‫و‬،E٦F+‫א‬1_+‫א‬L-;;‫א א‬tG<;(G1 ‫م‬$; K٤
K^98-ً‫؛د‬S‫
و‬:‫ذ‬5y‫`ن‬،E٧FJe_+‫א‬kl(G1+‫א‬
FFF ‫ندوא‬nFFF # FFF‫א‬#FFF9%&‫'א‬FFF(T(-E١٩L٣FL١٧٧FFF‫א‬FFFZsFFFV$FFF‫و‬
?WKFFFF 9FF-(;‫ق‬FFq،9q‫و‬FFj،FF9(G
FF‫א‬rFF8‫لא‬FF(;
8FF}Z;FF‫א‬
: #]n L;‫א‬:‫ذ‬D%7‫و‬،-%1 ;‫א א‬tG‫ن‬3]‫
ن‬5²
HFF8PFF ،9]ÀFF3 $FF$‫و‬GÁFF&;2‫و‬،;FF‫^א‬FFtb‫א‬s<FF;
FF]‫ن‬FF3 F
‫
و‬،FpM+‫;א‬F‫א‬F ‫ א‬PF :‫ذ‬L-;‫د‬K+‫و]א‬،1_(- ‫א!(א‬
K9 % ‫م‬%
Yً F(;
F92‫م‬$F%‫
و‬،F9ًF&a ‫
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ن‬F
Ktb‫א‬Z-(ًc
?+‫ א‬1_+‫
وא‬:8‫א‬Zً(G1 ‫ن‬3Y
F‫ج‬
K٢٦٤‫ص‬، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬$‫א‬$8;(1)

F%q،9q‫و‬Fj،F9(G
8F}Z;F‫دوא א‬،$P N‫א‬$8;P $
(2)
8FF}Z;FF‫א‬FF ‫دوא‬،¾KFF‫¾א‬FFQPFF $FF
PFF $FF(\K٩‫ص‬،9FF-(;
K١٦‫ص‬
K١٦‫ص‬، ‫®א‬K+‫
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P $(\(3)
K٨٥‫ص‬، ‫®א‬K+‫
;(لא‬L-;;‫א א‬،^-‫א‬$
(4)
K١٧‫ص‬، ‫®א‬K+‫
;(لא‬8}Z;‫دوא א‬،¾K‫¾א‬QP $
P $(\(5)
F%q،9q‫و‬Fj،F9(G
8F}Z;F‫دوא א‬،$P N‫א‬$8;P $
(6)
HF(;8}ZG‫ودو‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫א‬K١٧،٩‫ص‬،9-(;
K١٠‫ص‬،®K+‫א‬
K١٠‫ص‬،®KF+‫א‬HF(;8F}ZFG‫ودو‬،F9 3i
‫و‬9R ‫א‬F}،®KF+‫א‬LF-;;‫א א‬،#-8‫(א‬7)
K١٣‫ص‬،$98q،&‫א א;א‬،‫ن‬R%‫
א‬$(\
٢١
‫ א*א‬W9‫ א‬7#50‫א‬
F X&]L-;+‫א‬1_+‫א‬HR-;‫א א‬tG1M2‫אم‬p $K%
K^‫ووאא‬P 9;$K
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;‫א א‬Z ‫א‬p‫
א‬$8 $‫و‬

$FF8 DFF%PF FFG
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و‬F(9 ;F‫א‬F ‫א‬FtG‫
ن‬:F‫ذ‬،%Y‫א‬
K p- P3]h‫ذא‬2^‫אא‬%‫א‬XGP ‫و‬$V
F$-%]mFM
s‫א‬F،~ F‫א‬DF%‫
س‬L-;([+‫^א‬1_+‫م
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م‬
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FMLF-;‫ل‬KFO‫א‬H8FZ;‫א א‬P ‫א‬+‫א‬
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9*]G
K;‫&^א‬u+‫א‬
FF ‫^א‬FFtGHFF(;ZFF ‫א‬p‫
א‬$FF8 FF%]FFV‫و‬LFF-;‫ن‬F e‫א‬FF-¯YFFGPFF ‫و‬
FFtGm1FF;FF‫א‬FF ‫א‬FFtG‫ع
ن‬FF2:FFG?W¿FDFFO‫א‬$FF8;‫ل‬F%،;FF‫א‬
KE١F?‫אم‬p‫א‬J9
P3‫و‬،‫א‬
‫אא‬FZ# F‫א‬#F9%&‫'א‬F(‫א‬Fj
;F‫א‬F ‫^א‬tG^‫א אא‬p2S2‫و‬
،F9(G
F‫א‬rF8‫لא‬F(;
8}Z;‫ندوא א‬n E١٩L٣FL١٧٧
sFFF(-‫א‬PFFF FFF;()#FFFG‫?و‬WKFFFFFF E١F$FFF8‫א‬ZsFFFV$FFF%9FFF-(;‫ق‬FFFq،9q‫و‬FFFj
PFF¼،FFeePFF;G‫د‬$FF; HF%Y^ FF+‫א‬FF%FFQÂ‫و‬# FF‫א‬FF%&‫א‬ZKFFKu+‫א‬
FFV‫א‬+‫ووא‬FF&‫אא‬$FFQ` ‫م‬FF%]،#FF-(‫א'א‬FF FF‫א‬$‫وא‬F (-‫א‬FF-G ‫א‬9FFDFF%7]
، F‫א‬F‫دא‬F8 ‫م و‬F3i
'F F%‫ א‬1F_+‫ ^א‬F '‫
ن‬P $Mn-
.? p- 9]‫نאא‬3]‫و‬، ‫(א‬T-:X %]$%]‫و‬
FtGF DF-F(E١FF F‫א‬F+‫^א‬1F_(-8<F‫א‬F :XM‫و‬
FF ‫א‬FFtb$FF9‫?و‬WFFsFFVFFiE٢F$FF8‫א‬ZFFG%]‫و‬FF93]‫;و‬FF‫א‬FF ‫א‬
‫م‬F3in F9 ‫א‬p‫א‬P $Mn-9-;®‫א‬j‫وא‬98‫و א‬1_+‫^א‬qV];‫א‬
?1_(- p- 9]‫وאא‬G‫نوא‬3]‫و‬،9[‫د‬8 ‫אא و‬
W#- S29]‫^א א;وאא‬tG‫א و‬p2Z$1‫و‬
PF ;F‫א‬F ‫א‬FtGP;$K ‫
ن‬:‫مאא ؛ذ‬3i
‫אم‬p‫
א‬$8 K١
‫אد‬FÃF p- F9 3i
‫و‬، F‫א‬F‫مא‬F3i ‫ ن‬Y2G ^‫ووאא‬
KE٢F‫;م‬V ^1_+‫وא‬
K٣٤٠‫ص‬،%]‫دאو‬، ‫®א‬K+‫א‬Z;‫^א&وא א‬tG،¿DO‫א‬$8; (1)

،‫אد‬$F#Fj‫א‬K٣٧‫ص‬، F‫®א‬K+‫א‬Z;‫دوא א‬H&]5
،‫;( ن‬N‫א‬$8;P ‫( ;دل‬2)
K٢٠‫ص‬،9-(;%q،9q‫و‬j،9(G
، ‫®א‬K+‫
;(لא‬8}ZG‫א א;ودو‬
٢٢
F‫א‬F+‫^א‬1F_+،E١F F‫א‬F‫مא‬3i
+‫א‬1_+‫אمא‬p‫
א‬$8 K٢
FF9-;FFFF ‫و‬،E٢F FF‫א‬FF‫مא‬FF3i
‫אم‬pFF‫א‬LFF-;#FF ‫א‬FF9 *ZFF]
Kb‫م‬p- +‫א‬1_(-# ‫א*مא‬
^‫אא‬FPF F+‫א‬1F_+‫א‬PF;$KFF‫אم‬pF ‫א‬+‫א‬1_+‫אمא‬p‫
א‬$8 K٣
$KFF ‫אم‬pF‫א‬LF-;# ‫א‬9 *Z ‫א‬+‫^א‬1_+‫א‬8،E٣F‫وو‬
F‫א‬F+‫^א‬1F_+‫'א‬FLF-;5²‫د‬$K‫אא‬XGZ‫و‬K;‫א א‬tGP;
K;‫^א א‬tGP;$K ‫אم‬p‫א‬L-;‫א‬
W:‫ذ‬P ‫و‬،‫אل‬i ‫ א‬Z&‫ومא‬p
$8 K٤
،F2‫ج‬FF(F&‫א‬b‫م‬$%‫א א;؛‬tG^c‫א‬+‫א‬1_+‫نא‬2 K

KE٤F&‫א‬9‫م‬p-]z‫אلא‬i ‫א‬P ‫א‬XG‫و‬،z&(-z&1+‫א‬c‫א‬H8P ‫א‬XG‫و‬
‫وط‬FF‫א‬#FF;‫;]א‬FF‫א‬FF ‫א‬FFtGH3FF]‫د‬$KFF #FFG‫؛و‬F +‫א‬1FF_+‫نא‬2 K
ZWFF7‫وطوא‬FF-JFF;‫א‬+‫א‬XFFG‫و‬،FFtb‫<א‬FF;ZFF9%%FF-R+‫&^א‬FFQ‫א‬+‫وא‬
‫א‬XFG‫و‬،FPF Ftb‫א‬PF;$KFF 7FQF+‫א‬1F_+‫א‬Z'nMcY‫א‬
KE٥F&‫ومא‬p‫אل‬i
P ً<
F ‫אم‬pF‫א‬LF-;#F ‫* א‬ZP ‫א‬+‫^א‬1_+‫ א‬:G K‫ج‬

،F&‫א‬F9‫م‬pF-]zF‫אلא‬Fi ‫א‬PF ً<F
‫א‬XFG‫و‬،;F‫א‬F ‫א‬FtGP;$K
K& &‫אمא‬p2H8P #9
WE٦F9V‫و‬P ‫א‬XG‫و‬،‫ ط‬s‫ومא‬p
$8 K٥
(<FFFF ‫ل‬FFcPFF ،®KFF+‫א‬J‫دא‬2‫و‬EsMFF‫א‬F(G1FF+‫א‬FF WXFF‫طא‬FF‫ א‬K

'FF FF%‫ א‬FF] ‫ن‬FF3]‫ن‬nFF ،FFn‫א‬$FF%;‫®
و‬KFF(-#FF ‫مא‬FF*‫א‬
K p- ;j ‫د‬V Y2L]nY‫א‬XG‫و‬،‫א‬
'FF DFF‫ א‬FF
LFF-;ºFF+‫א‬FFb‫ق‬Ä 1F $FF;FF[(;‫®و‬KFF+‫א‬FF $FF%‫ א‬K
PFF ZFF3‫א‬$FF%‫א‬FF‫ل‬XFF $FF‫ن‬FF3‫م
ن‬p-1FFFFQ‫אא‬XFF9،FF‫א‬
K[(;L-;ً1$ ‫ن‬MY2‫؛و‬#;‫א‬D$‫א‬
K٣٨‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&]5

،‫;( ن‬N‫א‬$8;P ‫( ;دل‬1)
K٤٣‫ص‬،]‫و‬،+ ،;‫^א‬tb‫
;(لא‬%]،#-8‫א‬$(O‫א‬$8; (2)
،9F-(;F%q،9q‫و‬Fj،9(G
، ‫®א‬K+‫
;(لא‬8}ZG‫א א;ودو‬،‫אد‬$#j‫( א‬3)
،DF8R‫وא‬F*‫א‬F F‫א‬F+‫^א‬1F_+‫א‬Z;F‫א‬F ‫وא‬F&‫^א‬FtG،#F&-‫ضא‬K٢٠‫ص‬
K٢٩٤‫ص‬
FF%q،9q‫و‬FFj،FF9(G
8FF}ZFFG‫;ودو‬FF‫א‬FF ‫א‬،‫אد‬$FF#FFj‫( א‬4)
K٢٠‫ص‬،9-(;
K٤٤،٤٣‫ص‬،]‫و‬،+ ،;‫^א‬tb‫
;(لא‬%]،#-8‫א‬$(O‫א‬$8; (5)
K٢٠‫ص‬،®K+‫א‬H(;8}ZG‫ودو‬،9 3i
‫و‬9R ‫}א‬،®K+‫א‬L-;;‫א א‬،#-8‫( א‬6)
٢٣

;F‫א‬Ftb‫א‬mF-;
F-،‫אم‬pF‫&א‬FQ;F‫א‬F ‫א‬FtG#FR®FW®‫ א‬K٦
#FF+‫א‬9FF}‫و‬LFF-;:FF‫ذ‬FFe ‫ ؛‬FF‫א‬FF‫مא‬FF3in FF+‫א‬1FF_+‫אمא‬pFF‫مא‬$FF;
KE١FÅ-H3
&+‫ א‬W39‫ א‬7#50‫א‬
Z9F-&]PF $F Y#F ‫و‬،;‫^א א‬tGH(;ZJ‫א(» ز‬$]
‫אم‬pFY‫א‬PF 1 L-;
D%HV
P ، ‫א‬+‫^א‬1_+‫א‬L-;;‫א א‬
WP n (‫א‬D%7]‫و‬، ‫مאא‬3in
KE٢F9]q‫و‬،+‫א‬1_+‫א א;'
;(لא‬H(;H(‫
ن‬K١
F-i ‫؛‬HFi‫ א‬6eZ ‫א‬+‫א‬1_+‫א א;
;(لא‬H(;H(‫
ن‬K٢
KX&‫א‬$ -i ‫و‬،X&‫א‬-i ‫و‬،‫אد‬$;‫א‬
‫ א א‬S /0‫ א‬+‫ א‬I,‫ ? א‬Wً 9D
PF ‫و‬،F-(;‫(و‬-;R
b‫ن‬3‫
ن‬$ Y;‫א א‬tG‫ن‬3]Li
W#- R ‫א‬XG
F(G
u-F]‫و‬،E٣FF+‫ ^א‬F+ F%-+‫شא‬F%‫^א‬%-i‫وא^و‬$‫_א^وא‬+‫ א‬2 K١
W#-(^q‫א‬XG
‫د‬F9VY‫شوא‬F%‫אوא‬FO‫א‬S2‫ج‬Fe$71F+‫א‬F+‫ ^א‬F+‫א‬PF $F$‫א‬:G K

KE٤F9#;‫א‬3O‫א‬+#;(!‫א‬
‫ل‬F(;n DF-F(‫و‬F&‫א‬$Fi‫وא^\و‬$‫_א^وא‬+‫א‬Zs(-‫א‬s%‫ א‬K
KE٥F ‫א‬+‫^א‬1_+‫א‬
K ‫( ^א‬-;jH[‫א‬$ lQL-;H(3 ‫دلא‬8]‫و‬s(-‫א‬s%‫ א‬K‫ج‬
DFF-FF(# FF‫א‬FF3&-FFFF‫ش‬FF%‫^א‬FF%-i‫وא^و‬$FF‫_א^وא‬FF+‫א‬$FF%; K‫د‬
K ‫א‬+‫^א‬1_+‫;(لא‬n D- Qc‫و‬،+‫ ^א‬+‫א‬%&
K٢٩٥،٢٩٤‫ص‬، ‫א‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tG،#&-‫( ضא‬1)

K٢٨‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&] ،‫د‬Jp (2)
K٣٩‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&]5
،‫;( ن‬N‫א‬$8;P ‫( ;دل‬3)
K١٧‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&] ،‫د‬Jp (4)
FF ‫א‬،‫אد‬$FF#FFj‫א‬W# FF‫א‬#FF+‫א‬HFF(‫א‬LFF-;FFGe
‫;و‬FF‫^א‬FFtb‫א‬ZFF&‫دא‬$FF DFF-FF FF*‫( א‬5)
K٢٤‫ص‬،9-(;%q،9q‫و‬j،9(G
، ‫®א‬K+‫
;(لא‬8}ZG‫א;ودو‬
٢٤
^‫و‬$FFFF‫א‬،5FFFF3‫؛א‬FFFFi+‫א‬H81FFFF‫א‬HFFFF3 ;FFFF‫א‬FFFF ‫^א‬FFFFtG‫ل‬FFFF(;
FFFF K٢
;FF FF9(!‫א‬$FF;#;FF‫א‬J‫د‬FF‫ز‬LFF-;HFF(‫א‬XFFG‫و‬KKKmFF,‫א‬38FFj،KFFKu+‫א‬
KE١F9 - +‫אدא‬$;
J‫زد‬S2W‫א ¼_د‬+‫^א‬1_+‫
;(لא‬
KE٢F)*' b % S6 P$ ?+‫ א‬Wً ‫א‬%
1F LF-;Ftb‫א‬XFG‫ن‬3]µ،-; tGs2L-;H(‫א‬W‫א<و‬P
K$%]H
L-;‫و‬$‫א‬1 L-;‫
و‬،# ‫א‬h‫א‬
mFFM
s‫א‬FF‫ ؛‬FF‫א‬F +‫^א‬1FF_+‫א‬HF 3FFV ‫ن‬FF3]FFtb‫א‬XFFG‫ن‬2FFe
‫ن‬F3]‫
و‬، F2(.F‫^א‬MFj‫
م‬، F2rF8‫
مא‬،F‫ ]و‬nF‫^א‬1_
‫
و‬F-;;FjF FtG‫ن‬F3، F‫^א‬1F_+‫א‬XFGPF ‫ع‬FHFM1F L-;
FFpM ‫
و‬FF-;FFtG‫و‬،
ً .FF nFF‫א‬FFtbFF ]FF‫ אو‬nFF‫^א‬1FF_+FFpM
K‫א‬X3G‫و‬،WpM+‫א‬:8- ] ‫א‬r8-
PFFF FF;‫دس‬1FFF‫א‬Z FF‫א‬FFF+‫^א‬1FF_+‫وא‬rFFF8-‫م‬FF‫א‬FFF-‫א‬FF
$FF‫و‬
PFF $FMn--F F-;;FjFF FtGsF2،JGF%‫א‬Z٢٠٠٧‫م‬F;‫نא ول‬FM
9&KF]‫و‬FG‫وא;(د‬F+‫^א‬1F_+‫®وא‬KF+‫א‬P;‫ق‬1‫א‬Z{R]z‫^א‬T+‫ א‬
KE٣F‫مא‬3i ً%8q
FFF ‫ندوא‬nFFF E١٩L٣FL١٧٧FFF‫אא‬FFFZF # FFF‫א‬#FFF9%&‫'א‬FFF(‫א‬HFFFV‫و‬
FF ‫א‬F 9FF-(;‫ق‬FFq،9q‫و‬FFj،FF9(G
FF‫א‬rFF8‫لא‬FF(;
8FF}Z;FF‫א‬
9(9 ‫و‬،;‫^א א‬3 P pM+‫א;א‬
Kb ‫א א‬j‫א‬R-1‫^א‬-(;L-;®‫א‬j‫א‬ F
D$‫لא‬cP :‫وذ‬،^1_+‫א‬1 L-;;‫א א‬-; P $Mn‫ א‬F

k ‫ 'و}'א[~و‬،-c‫א‬$‫^ א א;وא א;א‬tG‫
;(ل‬L-;
9-G
‫ و‬9[&;2‫ و‬s<; ‫ ] א‬:‫ ذ‬Z ;‫]*
;(ل א א‬
.9tGZs<;
Gz‫א‬1_+‫ א‬Z9-(;‫و‬G‫د‬$;‫و‬
‫د‬#‫ وא‬fZ[‫ א‬3K g ‫ א א‬S6 PU7 %e )O‫ א‬Wً e
Ku+‫א‬P ;‫א א‬tGs<;
‫ن‬3‫
ن‬HQ WKu‫א‬iP(
P s<;
tb‫·'
ن]<א‬Y‫א‬XG‫و‬،+‫ ^א‬+‫א‬%Qc‫ א و‬
K+‫مא‬- ;bc
^KK
K٣٥‫ص‬، ‫א‬+‫^א‬1_+‫®وא‬K+‫א‬Z#;‫א‬D$‫دوא א;وא‬H&]،$(\‫אن‬$‫( ز‬1)
$F(\FqK٣٥٣‫ص‬،F%]‫و‬F‫دא‬، F‫®א‬KF+‫א‬Z;F‫א‬F ‫وא‬F&‫^א‬tG،¿DO‫א‬$8; (2)
K٥٦‫ص‬،+‫^א‬1_+‫א‬Z;‫^א&وא א‬tGs<;
c‫}א و^א‬،‫س‬
، FF‫א‬FF+‫^א‬1FF_+‫®وא‬KFF+‫א‬Z#;FF‫א‬D$FF‫;وא‬FF‫א‬FF ‫دوא‬HFF&]FFµ،$FF(\‫אن‬$FF‫( ز‬3)
K٣٦‫ص‬
٢٥
‫ن‬3‫؛‬H ‫א‬L-;s<;
ee;‫א א‬tG<]‫
ن‬W‫د‬$‫א‬iP

K~V 9‫ن‬3®cY‫א‬iZ‫و‬،#;(!‫دא‬9VY‫א‬H8P 9;$K
‫ن دو א‬n E١٩L٣F L١٧٧ # ‫ א‬#9%&‫ א א(' א‬Z sV $%
‫א‬tG?W9-(;‫ق‬q،9q‫و‬j،9(G
‫א‬r8‫
;(لא‬8}Z;‫א‬
^ +‫א‬%QÂ‫و‬# ‫א‬%&‫א‬ZKKu+‫א‬s(-‫א‬P ;()#G‫א;و‬
K?#-(‫א א'א‬$‫(وא‬-‫א‬-G ‫א‬9D%7]P¼،eeP;G‫د‬$; H%Y
tG D- ( E١F ‫ א‬+‫^ א‬1_(- 8<‫ א‬Z sV‫و‬
KKu+‫א‬s9%&‫א‬P H%1 ‫ز‬9V#G;‫א א‬tG?WE٢F$ ;‫א א‬
P ‫ن‬3 ‫
ن‬L-; s9%&‫ א‬kl P s<; ‫ א‬$i
‫ن‬3 ‫ز
ن‬²‫ و‬،^ +‫ א‬% Z
K?^ +‫א‬%& ‫م‬+2‫א و‬+‫^א‬1_+‫)لא‬ZKKu+‫א‬
G‫د‬$;H%Ys<;
P ;‫א א‬tG‫ن‬3]‫
ن‬5²?WE٧F$8‫א‬ZsV‫و‬
L‫دو‬KY‫
وא‬L‫א ;(لو‬J‫دא‬2ZKuY‫א א;א‬tb‫و‬،eeP;
K?Gkl‫و‬8‫
وא‬
8/9‫ א& وא‬Wً ‫د‬
+‫א‬1_+‫א‬Z- ‫א א;وא‬tGP H3%.‫א;وא‬P $ Y
W#]±‫א‬7‫א‬L-;:‫و نذ‬، ‫א‬
‫;(ل‬n ;‫ א א‬tG %.] P $ Y WE ١F ;‫ א א‬tG %.] F١
H3 9-; ‫ ن‬z‫ א‬+‫ א‬1_+‫;(ل א‬n ‫ و‬،‫ ;م‬H3 +‫^ א‬1_+‫א‬
‫ن ;(ل‬K9%-^‫و\}א‬H(;^j‫א^وو‬s%‫ل‬cP :‫وذ‬،‫ص‬c
H( ‫م‬+‫ א‬S2 ‫ن‬V ;‫ א א‬tG s<;
‫
ن‬:‫ ذ‬P ®$b‫ وא‬K+‫א‬
1_+‫אمא‬p‫א‬$ L-;J$%‫א‬G$;‫ن‬3‫و‬،b‫אא&و‬$Q‫؛‬+‫א‬1_+‫א‬
K;‫مא‬3O
،E٢F;‫א א‬tGD];L-;'%s5;‫א‬XG‫و‬W+‫א‬1_+‫א‬Z- ‫א‬%.] F٢
W#- L-;H(]‫
ن‬9-
%& D- ( ‫م א א‬3i +‫ א‬1_+‫ א‬Z - ‫ א‬%&] K

K‫ع‬R1+‫א‬$% ^ +‫א‬
5‫א‬$¶$‫ نאאزعא‬،+‫א‬1_+‫א‬Z- ‫א‬$¶$‫ ](אאزعא‬K
K ‫مאא‬3i
‫אم‬p‫א‬L-;‫א ول‬
$FFF‫א‬$FFF8;K٣٤‫ص‬،H FFF‫א‬# FFF‫א‬ZKFFF+‫مא‬FFF*‫א‬HFFFaZ;FFF‫א‬FFF ‫א‬FFF%]،5FFFR‫א‬FFF+‫א‬$FFF8; (1)

K٢٦٧،٢٦٦‫ص‬، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬
،$F(\‫אن‬$F‫ز‬K٤١‫ ص‬F‫א‬F+‫^א‬1F_+‫®وא‬KF+‫א‬LF-;;F‫א א‬،‫وس‬$‫א‬N‫א‬$8;P ‫( ;دل‬2)
K٣٥‫ص‬، ‫א‬+‫^א‬1_+‫®وא‬K+‫א‬Z#;‫א‬D$‫دوא א;وא‬H&]µ
٢٦
‫ א א‬S6 &Q
‫ א‬TD& Wً
:‫ذ‬D%7‫و‬،#;‫א‬D$‫א‬tG‫א&و‬tG ‫ א‬De]‫ل‬cP :‫وذ‬
W#-
KE١F&‫א‬tb ]#;‫א‬D$‫א‬tG‫ن‬3]‫و‬،$i‫زوא‬9VP(}tb‫א‬HV K١
Ktb‫و א‬$‫א^א‬s%-‫א‬$%; K٢
' 5I T‫ ود‬B& ?Q ‫ א‬0‫ א‬0‫ א‬h)%# Wً OD
) ‫א‬
W‫ل‬cP :‫وذ‬
K‫^א‬-MZ ‫א‬+‫^א‬KKu‫ ~א‬K١
KJQ+‫א‬+‫ ^א‬+ Q‫אدא‬+‫{א‬qZ‫א‬$‫א‬R‫ ]'א‬K٢
K(-‫א‬V$‫א‬H8-R ‫א‬+‫^א‬1_+‫א‬Z‫א‬8-q$]HV K٣
B+C‫? א‬9 W+-‫;د א‬A‫ א‬j ‫ א א‬S6 ‫ل‬Z‫ א‬a%‫ و‬i Wً
KE٢F‫ א‬/‫א‬
0‫ א‬0‫&אع א‬7 g ‫? &ع‬Q /0‫م א א‬QK,‫
א‬O/ ?+‫ א‬W‫ ًא‬b
S6 <$ B; ،R&‫ א‬B;‫ א‬g ;
O/‫א א‬N6 ‫&ن‬Q) ‫ن‬7 W‫א‬
K ‫א א‬
K٣٧‫א ص‬+‫^א‬1_+‫®وא‬K+‫א‬L-;;‫א א‬،‫وس‬$‫א‬N‫א‬$8;P ‫(;دل‬1)

K٢٨‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&] ،‫د‬Jp(2)
٢٧
W‫א‬
W#-(9(G
H
،º[‫א‬P ;()78‫א‬P(<]
F‫مא‬3i
D8R]L-;+‫^א‬tb‫ '!('א‬V?;‫~?א א‬-RK E١F
،FF&‫א‬FFtGWS‫ن؛א و‬FFtGFF9;‫ع‬FF&‫؛‬#FF ‫و‬، FF‫א‬FF+‫^א‬1FF_+‫א‬Z
K#;‫א‬D$‫א‬tGW.‫א‬
‫ذ‬2‫ ؛‬F‫א‬#‫و‬F‫ א‬nF‫^א‬1_ ‫م‬%9 $ YJ‫א א;}و‬$] E٢F
FF ‫א®א‬FFj2‫^دون‬1FF_+‫א‬XFFGZ FF‫א‬FF‫مא‬FF3i
DFF8R]PFF3·Y
K9-;;‫א‬
PFFF P$KFFF% ¡FFF&iZ#‫و‬FFF‫ א‬nFFF‫^א‬1FFF_ LFFF-;;FFF‫א‬FFF ‫א‬G1FFF] E٣F
K‫ل‬+‫&¡א‬i‫و‬،P$‫&¡א‬i‫אא ؛‬Z-3‫א‬$Q%+‫א‬
HF8;F‫א‬F ‫א‬WHFi‫ א‬Fee#‫و‬F‫ א‬nF‫^א‬1F_ LF-;;‫ א‬- E٤F
KX&‫א‬$ ;‫א א‬،X&‫א‬se
;‫א א‬،X&‫א‬
‫؛‬FF
PFF
Z#‫و‬FF‫ א‬nFF‫^א‬1FF_ LFF-;;FF‫א‬FF ‫א‬HFF(;u-FF E٥F
K9]qFFF‫و‬1FFF_+‫لא‬FF(;
FFF3zFFF‫;א‬FF‫א‬kFFF+‫<א وא‬FFF‫'א‬FF}‫و‬W‫א ول‬
K;FjkF ‫א و‬F}PF Fb'F}‫ و‬D‫و‬9%$]‫و‬1_+‫
;(لא‬7W#.‫א‬
،‫و‬F&‫אא‬$FQ2PF ‫؛‬F(9%%LF-;HF(]F&a‫و‬HFM&aF‫]א‬FGPF;‫و&ع‬
K%‫אدא‬$;2‫و‬،#-c‫א‬$‫א‬D$‫وא‬،1_(-# ‫א*مא‬Z*‫وא‬
‫ل‬FcPF F‫א‬#‫و‬F‫ א‬nF‫^א‬1F_ LF-;;‫א א‬H(;H&] E٦F
W9 ،^±‫א<א وא‬P ;()
s‫א‬FF،;F‫א‬F ‫א‬FtG<F;Z5FyzFF‫وطא‬F‫אא‬F]LF-;$FMn‫א‬F
K(-‫
مאوطא‬Ku‫אوطא‬mM
W#G‫و‬،;‫א א‬H(;‫د‬8 L-;$Mn‫א‬F

،W‫لאدא‬%FFFY‫;א‬FFF‫א‬FFF ‫א‬FFFtbDFFF%7FFFµW%FFFY‫
א‬$FFF8
K#+‫لא‬%Y‫وא‬
WP n ;‫א א‬tbW‫لאدא‬%Y‫א‬D%7‫و‬
‫ن‬FFF3،bpFFF;‫و‬،;FFF‫א‬FFF ‫א‬FFFtGs<FFF;
FFFcY8FFF+‫א‬FFF±‫دא‬FFFV‫ و‬K١
F+‫א‬1F_(-F (‫א‬F(!M،F3¼F9VLF-;
HF8P bp;‫و‬9]
K$%]H
L-;
٢٨
FFF ‫א‬FFFtG‫ل‬%FFF‫א‬PFFF $FFF FFFWEW‫لאدא‬%FFFY‫א‬FFFF8‫א‬Z‫ل‬%FFFY‫ א‬K٢
tb81 %Y‫א‬P $M
D%7‫و‬،+‫א‬1_+‫א‬J‫دא‬2P;;‫א‬
FFpM ;FFjFF FFtGsFF` ‫ن‬FF3#‫و‬FF‫ א‬nFF‫^א‬1FF_ ZFF&‫א‬
Fµ، nF‫א‬FtbF ]‫ن‬F3]‫ن‬nFM، nF‫א‬1F_ PF;-%1 9! ]
K;‫^א א‬tbV+‫א‬9!‫א‬#Gtb‫א‬XG‫ن‬3]
W9(G
n ;‫א א‬tb#+‫لא‬%Y‫א‬D%7‫و‬
1FF_+‫א‬ZFF3¼FF9VL-;nFF ;FF‫א‬FF ‫א‬FFtGs<FF; #FF+‫א‬HFF %+‫א‬FF K١
KJ‫אدא‬-)P;9-K‫و‬،1_(- (‫!(א‬M‫א ؛‬+‫א‬
K;‫א א‬tG%‫א‬P $Yz‫א‬H %+‫د'א‬c‫ א‬K٢
K1_+‫א‬Z;‫א א‬tG<;(G1 ‫م‬$; K٣
LF-;F+‫א‬1F_+‫א‬HFR-F;F‫א‬F ‫א‬FtG1M2W ‫א‬p‫
א‬$8
K^‫ووאא‬P 9;$K X&]
#F ‫مא‬F*‫א‬ZF ‫א‬p‫
א‬$F8 LF-;F‫لא‬FcPF :‫ذ‬D%7-‫و‬G
‫و‬
K#‫ אو‬n‫א‬1_+
WP n (‫א‬D%7]‫و‬W(‫
א‬$8
K9]q‫و‬،+‫א‬1_+‫א א;'
;(لא‬H(;H(‫
ن‬K١
‫؛‬HFFi‫ א‬6FeZ F‫א‬F+‫א‬1F_+‫لא‬FF(;
;F‫א‬F ‫א‬HF(;H(F‫
ن‬K٢
KX&‫א‬$ -i ‫و‬،X&‫א‬-i ‫و‬،‫אد‬$;‫א‬-i
WH. ،;‫^א א‬t9 %-+‫(א‬-‫א‬R ‫א‬H&]F‫ج‬
K+‫ ^א‬+ %-+‫شא‬%‫^א‬%-i‫وא^و‬$‫_א^وא‬+‫ א‬2 K١
Ki+‫א‬H81‫א‬H3 ;‫^א א‬tG‫
;(ل‬K٢
sF2LF-;HF(‫א‬W‫<و‬F‫א‬PF(WFpM ;FjF FtGsF2LF-;HF(‫א‬F ‫د‬
LF-;‫
و‬،# F‫א‬hF‫א‬1F LF-;Ftb‫א‬XG‫ن‬3]µ،-; tG
K$%]H
L-;‫و‬$‫א‬1
‫د‬$‫وא‬Ku‫א‬iP ;‫א א‬tGs<;
c ‫א‬FFG
Ku+‫א‬P ;‫א א‬tGs<;
‫ن‬3‫
ن‬HQ WKu‫א‬iP(
P s<;
tb‫·'
ن]<א‬Y‫א‬XG‫و‬،+‫ ^א‬+‫א‬%Qc‫ א و‬
K+‫مא‬- ;bc
^KK
٢٩
‫ن‬3‫؛‬H ‫א‬L-;s<;
ee;‫א א‬tG<]‫
ن‬W‫د‬$‫א‬iP

K~V 9‫ن‬3®cY‫א‬iZ‫و‬،#;(!‫دא‬9VY‫א‬H8P 9;$K
Z- FF‫;وא‬FF‫א‬FF ‫א‬FFtGPFF HFFMFF%.]‫و‬FF;]WF %.‫وא‬FF;‫א‬F ‫و‬
‫ل‬FFF(;n ;FFF‫א‬FFF ‫א‬FFFtGFFF%.]PFFF $FFF FFF، FFF‫א‬FFF+‫א‬1FFF_+‫א‬
FFF9-;‫ن‬FFFzFFF‫א‬FFF+‫א‬1FFF_+‫لא‬FFF(;n ‫و‬،‫م‬FFF;H3FFF FFF+‫^א‬1FFF_+‫א‬
FF‫א‬FF‫مא‬FF3i FF+‫א‬1FF_+‫א‬Z- FF‫א‬FF%&]‫و‬K‫ص‬FFcH3FF
K9$¶$‫و](אאزعא‬،‫ع‬R1+‫א‬$% ^ +‫א‬%& D-(
F‫א‬DFe]‫ل‬FcPF :F‫وذ‬W;F‫א‬F ‫א‬FtG^F3 F F‫א‬De]F‫ل‬
W#-:‫ذ‬D%7‫و‬،#;‫א‬D$‫א‬tG‫א&و‬tG
K&‫א‬tb ]#;‫א‬D$‫א‬tG‫ن‬3]‫و‬،$i‫زوא‬9VP(}tb‫א‬HV K٣
tb‫و א‬$‫א^א‬s%-‫א‬$%; K٤
^F-MF8-RDF‫'ود‬F H3F F‫א‬+‫^א‬1_+‫ ^א‬$]Fr
K‫^א‬-MZ ‫א‬+‫^א‬KKu‫ل~א‬cP W‫א‬
'F(‫א‬HF. W#;F(!‫دא‬F9VY‫^א‬1F_;F‫א‬F ‫^א‬tG‫ل‬K]‫א‬J‫}و‬F‫م‬
K# ‫א‬#9%&‫א‬
F+‫^א‬1F_+‫אعא‬F
PF ‫ع‬FHF3 F%-+‫;א‬F‫مא‬3i ‫א‬%]L-;H(‫א‬F‫ن‬
FF2'FFV]،FF&‫'א‬FFV‫ א‬PFF FFV FF%‫אא‬XFFG‫ن‬FF3‫
ن‬LFF-;W FF‫א‬
K;‫^א א‬tG
WL&‫א‬
FtG^F3 LF-;‫ق‬F&]Y‫وא‬،;F‫ א‬%-+‫^א‬7-RK+‫א‬L-;H(‫ א‬K١
K;‫א א‬
PFF ÇF]‫و‬،#‫و‬F‫ א‬nF‫^א‬1F_+$Fi #FF
‫م‬F*‫ذج‬F½
'F}‫و‬LF-;HF(‫ א‬K٢
FFq+‫مא‬FF9+‫وא‬،‫ل‬pFF‫وא‬FF‫^א‬FFHFF. ،;FF‫א‬FF FF%-+‫<א‬FF%‫א‬FFc
KKK;‫א א‬t9
،‫م‬FF;FFV FF‫א‬FF+‫^א‬1FF_+‫א‬LF -;;FF‫א‬FF ‫دوא‬HFF&]LFF-;HFF(‫ א‬K٣
WH[‫א‬XGG
‫و‬،3¼-‫و‬H3 ،‫ص‬cH3 #‫ אو‬n‫^א‬1_ ‫و‬
1F ‫
و‬،F‫دو‬HFM1F LF-;FpM ;FjF FtG‫د‬FV‫و‬LF-;H(‫ א‬K

K# ‫א‬h‫א‬
٣٠
‫‪ K‬א‪Z‬א *(א ‪^1_+‬א‪ n‬א‪F‬و‪LF-;#‬א‪FtG%F‬א ‪F‬‬
‫א;‪،‬و‪p2‬א אא]‪9‬ووא‪KG‬‬
‫ج‪H(;H&] K‬א‪D$‬א;‪#‬א‪$‬א‪^1_ L-;#-c‬א‪ n‬אو‪ K#‬‬
‫و‪c‬د;א
نא‪N$(O‬א‪ +‬‬
‫‪٣١‬‬
‫א‪ 0‬א;‪ B‬‬
‫‪ 2‬א‪ $8; G‬א‪ 2 R-‬א‪ G‬א‪ ،W$8‬دא ‪ ^tb‬א& وא א; ‪Z‬‬ ‫•‬
‫א‪ ^1_+‬א‪ +‬א ‪$% µ ،‬م ‪ _ S2‬א‪ ®K+‬א אא'‬
‫وא‪ n+‬ل‪،‬دא[‪J‬א_ونא وא(‪H‬א‪ K٢٠٠٩٣F ٣١،# $ Wk‬‬
‫
‪$8;P $‬א‪،$P N‬دوא א;‪(;
8}Z‬لא‪r8‬א ‪،‬‬ ‫•‬
‫
‪j،9(G‬و‪'()،9-(;%q،9q‬א&‪ %‬א ‪#‬א‪$‬و‪#‬א‪(* P;D.8+‬‬
‫א‪ _+‬א ‪ ،#‬א‪$‬و‪ J‬א ;‪ J 2 ،‬א‪ ،‬دو א א^ א ‬
‫א‪F١،J$7+‬دא و‪،FG١٤٣٠S‬א‪+‬א‪1٣٠F٢٦D‬ن‪٢٠٠٩‬م‪ K‬‬
‫
‪ ،7- h $‬א‪ n‬אو‪ #‬א ‪ ،#‬و]‪ Mj Z ]%8R‬א‪ n‬‬ ‫•‬
‫א ‪F‬א دن‪٢٠٠٠FFG١٤٢٠،E‬م‪K‬‬
‫
‪$8;$‬א& ‪L&RK‬א‪،^-‬א א;;‪(;
L-‬لא‪®K+‬א ‪،‬‬ ‫•‬
‫ ‪ V،k1V‬א‪-M،{T‬א‪$‬א^א‪٢٠٠٦FFG١٤٢٧،-‬م‪ K‬‬
‫لא‪$(\P$‬א ‪1،* P‬نא‪،‬دא‪Q‬د‪ K‬‬ ‫•‬
‫‪ - {,% º9 ،]7j 1i 1i‬א; ;‪ L-‬א‪%‬אא^ אدא‬ ‫•‬
‫א‪,Y‬א]‪ZT‬א‪®K+‬א ‪ ،‬‬
‫‪Jp‬د‪H&] ،‬دوא א;‪Z‬א‪®K+‬א ‪$% µ،‬م‪S2‬‬ ‫•‬
‫ _ א‪ ®K+‬א אא' وא‪ n+‬ل‪ ،‬دא[‪ J‬א_ون א وא(‪H‬‬
‫א‪ K٢٠٠٩٣F ٣١،# $ Wk‬‬
‫‪ $8; Jp‬א‪ $(\ 3‬د‪ ،‬א א; ‪ Z‬א‪ ®K+‬א ‪ ،‬‬ ‫•‬
‫ ‪،k1V‬א! א د‪-M،‬א‪$‬א^א‪M،-‬ن‪٢٠٠٤،#e‬م‪ K‬‬
‫ض ‪ K‬א‪ ^tG ،#&-‬א& وא א; ‪ Z‬א‪ ^1_+‬א‪+‬‬ ‫•‬
‫א א*وא‪$% µ،D8R‬م‪S2‬א‪_+‬א‪#(-‬א‪W1‬אא ';‬
‫א‪-M(*WX‬אوא‪%‬ن‪ V،‬א א^א א‪ ١٧F ١٥،J$7+‬‬
‫‪ K٢٠٠٥‬‬
‫ز‪$‬אن \(‪ H&] µ ،$‬دو א א; وא‪ D$‬א;‪ Z #‬א‪®K+‬‬ ‫•‬
‫وא‪ ^1_+‬א‪ +‬א ‪$% ،‬م ‪ _ S2‬א‪ ®K+‬א אא'‬
‫‪(-‬ن אא;‪ ^tG e
،#‬א& وא א; ‪ Z‬א‪ ^1_+‬א‪+‬‬ ‫•‬
‫א ‪$% µ ،‬م ‪ S2‬א‪ _+‬א‪ #(-‬א‪ W1‬אא ' ; א‪-M (* WX‬‬
‫אوא‪%‬ن‪ V،‬א א^א א‪ K٢٠٠٥ ١٧F١٥،J$7+‬‬
‫‪٣٢‬‬
‫‪$(\q‬س‪}،‬א و^א‪^tGs<;
c‬א&وא א;‪Z‬‬ ‫•‬
‫א‪ ^1_+‬א‪$% µ ،+‬م ‪ _ S2‬א‪ ®K+‬א אא' وא‪ n+‬ل‪،‬‬
‫دא[‪J‬א_ونא وא(‪H‬א‪ K٢٠٠٩٣F ٣١،# $ Wk‬‬
‫;دل ‪ $8; P‬א‪ (; N‬ن‪ H&] 5
،‬دو א א; ‪ Z‬א‪®K+‬‬ ‫•‬
‫א ‪$% µ ،‬م ‪ _ S2‬א‪ ®K+‬א אא' وא‪ n+‬ل‪ ،‬دא[‪J‬‬
‫א_ونא وא(‪H‬א‪ K٢٠٠٩٣F ٣١،# $ Wk‬‬
‫;‪ $8‬א‪ ^tG ،¿ DO‬א& وא א; ‪ Z‬א‪ ®K+‬א ‪ ،‬دא‬ ‫•‬
‫و]‪$% µ ،%‬م ‪ S2‬א‪ _+‬א‪ #(-‬א‪ W1‬אא ' ; א‪-M (* WX‬‬
‫אوא‪%‬ن‪ V،‬א א^א א‪ K٢٠٠٥ ١٧F١٥،J$7+‬‬
‫;‪$8‬א‪(\$(O‬دא‪،#-8‬א א;א& ‪Z‬א‪^1_+‬א‪+‬א ‪،‬‬ ‫•‬
‫‪،$98q‬א‪_+‬א‪K.‬دא ‪
V،#‬مא‪ K3 ،%‬‬
‫;‪$8‬א‪(\$(O‬دא‪(;
%]،#-8‬لא‪^tb‬א; ‪+‬و]‪ K‬‬ ‫•‬
‫;‪ $8‬א‪(\ $(O‬د א‪* ،#-8‬م א‪ n‬אو‪ #‬א‪ #-3‬א ‪* ،#‬م‬ ‫•‬
‫א‪ n‬אو‪#‬א‪#-3‬א ‪F#‬א;‪$‬و] 'א‪ n %+‬א‪ KEWT‬‬
‫;‪$8‬אزאق‪W$Vi‬א‪e
،zb‬א א;;‪L-‬א‪p‬אمא‪®K+‬א ‬ ‫•‬
‫ ‪3i‬مא;‪$% µ،‬م‪_ S2‬א‪®K+‬א אא'وא‪ n+‬ل‪،‬‬
‫دא[‪J‬א_ونא وא(‪H‬א‪ ،٢٠٠٩٣F ٣١،# $ Wk‬‬
‫;‪ $8‬א‪ #-; 1‬א‪R%‬ن‪] $ ،‬ض א‪ H(; Z ¾K+‬א‪ ^tb‬א;‪ ،‬و‬ ‫•‬
‫ ‪S2 $%‬א‪_+‬א‪^t9-P .‬א;א‪Z$%+‬א‪ZP78‬א&‪L٥L١٩F ١٨J,‬‬
‫‪ K٢٠٠٩‬‬
‫;‪$8‬א‪(\$‬دא‪^tG،iK‬א&وא א;ودو‪ZG‬א‪®K+‬‬ ‫•‬
‫א ‪$% µ ،‬م ‪ S2‬א‪ _+‬א‪ #(-‬א‪ W1‬אא ' ; א‪-M (* WX‬‬
‫אوא‪%‬ن‪ V،‬א א^א א‪ K٢٠٠٥ ١٧F١٥،J$7+‬‬
‫;‪ $8‬א‪ $(\ +‬א‪ %] ،5R‬א א; ‪ Ha Z‬א*م א‪ ZK+‬א ‪#‬‬ ‫•‬
‫א ‪F H‬א‪ T‬א‪1‬دא‪$% µ ،E‬م ‪ _ S2‬א‪ ®K+‬א אא'‬
‫;‪ p‬א‪ P$‬ز‪ ^tG ،8l‬א& وא א; ‪ Z‬א‪ ^1_+‬א‪ +‬א ‪،‬‬ ‫•‬
‫
‪،9-(;^ ،9(G‬و‪-i‬ل ‪$% µ،i,%‬م‪_ S2‬א‪®K+‬א ‬
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‫‪٣٤‬‬

الرقابة الشرعية على مؤسسات التأمين التعاوني الإسلامية وطرق تفعيلها د. عماد الزيادات

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الرقابة الشرعية على مؤسسات التأمين التعاوني الإسلامية وطرق تفعيلها د. عماد الزيادات

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‫ 

K٧٨‫ص‬،# ‫א‬#-3‫א‬#‫ אو‬n‫*مא‬،#-8‫א‬$(O‫א‬$8; (1)

K٧٢‫ص‬، ] ‫و‬، R ‫و}א‬، G W#‫ אو‬n‫א‬،#l‫دא‬%‫א‬P$‫א‬#\#-; (1)

 ،5J‫ د‬،‫]جאوس‬،W$ p‫א‬K٤٢٤‫ص‬،١‫ج‬Ks‫אא‬HK،s8‫ א‬،5J‫ د‬،‫نא‬1،* P ‫( א‬1)

DFFi;FF‫א‬FF ‫א‬HFFV FF ‫؛‬9]qFF‫و‬FF+‫א‬1FF_+‫لא‬FF(; DFFiY‫و‬P ‫א‬pFF ‫و‬D FF

DF8R]LF-;F+‫^א‬Ftb‫'א‬F(!' FV?;F‫א‬F ‫א‬FtG?~-RK HVS2H

،FF&‫א‬FFtGWS‫ن؛א و‬FFtGFF9 ;‫ع‬FF&FFePFF ‫و‬،^1FF_+‫א‬XFFGZFF‫مא‬FF3i

‫ل‬FF%،E٣F.iFF8‫وא‬sFF(-‫א‬PFF 'FF FF-;FFFF ‫א‬XFFG‫و‬،#;FF‫א‬D$FF‫א‬FFtGWFF.‫א‬

K١١،١٠‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&]5

FFb8FFPFF S2‫ن‬VFF7،FF+‫א‬H[1FF+‫א‬FF Z FF‫א‬FF‫مא‬FF3i

KH[1 P ‫ن‬-9²+81  MX‫א‬HG

K١٨‫ص‬، ‫א‬+‫^א‬1_+‫®وא‬K+‫א‬Z#;‫א‬D$‫دوא א;وא‬H&]،$(\‫אن‬$‫( ز‬1)

K١٧‫ص‬، F‫®א‬KF+‫א‬ZT]‫א‬,FY‫א‬F‫אא^אدא‬F%‫א‬LF-;;‫ א‬-{,% º9 ، ]7j1i (1)

F ‫א‬F%]،5FR‫ א‬F+‫א‬$F8;K٢٣‫ص‬، F‫®א‬KF+‫א‬Z;F‫א‬F ‫دوא‬HF&]F ،‫د‬Jp (3)

K٣٧٧‫ص‬، ‫א‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tGe

FFK١٠‫ص‬،;FF‫مא‬FF3i  FF‫®א‬KFF+‫אمא‬pFF‫א‬LFF-;;FF‫א‬FF ‫א‬FFe

،$(\‫אن‬$‫ز‬K١٧F١٥‫ص‬،;‫مא‬3i  ‫®א‬K+‫אمא‬p‫א‬L-;;‫א א‬e

W#-(;‫א א‬H&]H ‫

K٢٦٧‫ص‬،µ، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬$‫א‬$8; (1)

K٢٨٨‫ص‬،D8R‫א  א *وא‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tG،#&-‫( ضא‬1)

K‫ل‬$‫وزא‬H8P ‫ ن‬i# ‫א‬P78‫א‬: 8M (1)

K٢٦٥‫ص‬، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬$‫א‬$8; (1)

K٢٦٤‫ص‬، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬$‫א‬$8;(1)

K٣٤٠‫ص‬،%]‫دאو‬، ‫®א‬K+‫א‬Z;‫^א&وא א‬tG،¿DO‫א‬$8; (1)

F ‫אم‬pF‫א‬LF-;#F ‫* א‬Z P  ‫א‬+‫^א‬1_+‫ א‬: G K‫ج‬

K٣٨‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&]5

K٢٩٥،٢٩٤‫ص‬، ‫א‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tG،#&-‫( ضא‬1)

D$‫لא‬cP :‫وذ‬،^1_+‫א‬1 L-;;‫א א‬-; P $Mn‫ א‬F

$FFF‫א‬$FFF8;K٣٤‫ص‬،H FFF‫א‬# FFF‫א‬ZKFFF+‫مא‬FFF* ‫א‬HFFFaZ;FFF‫א‬FFF ‫א‬FFF%]،5FFFR‫ א‬FFF+‫א‬$FFF8; (1)

K٣٧‫א ص‬+‫^א‬1_+‫®وא‬K+‫א‬L-;;‫א א‬،‫وس‬$‫א‬N‫א‬$8;P ‫(;دل‬1)

W#G‫و‬،;‫א א‬H(;‫د‬8 L-;$Mn‫א‬F

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K٧٨‫ص‬،# ‫א‬#-3‫א‬#‫ אو‬n‫*مא‬،#-8‫א‬$(O‫א‬$8; (1)

K٧٢‫ص‬،] ‫و‬،R ‫و}א‬،G W#‫ אو‬n‫א‬،#l‫دא‬%‫א‬P$‫א‬#\#-; (1)

،5J‫ د‬،‫]جאوس‬،W$ p‫א‬K٤٢٤‫ص‬،١‫ج‬Ks‫אא‬HK،s8‫ א‬،5J‫ د‬،‫نא‬1،* P ‫( א‬1)

DFFi;FF‫א‬FF ‫א‬HFFVFF ‫؛‬9]qFF‫و‬FF+‫א‬1FF_+‫لא‬FF(; DFFiY‫و‬P ‫א‬pFF ‫و‬D FF

DF8R]LF-;F+‫^א‬Ftb‫'א‬F(!' FV?;F‫א‬F ‫א‬FtG?~-RK HVS2H

،FF&‫א‬FFtGWS‫ن؛א و‬FFtGFF9;‫ع‬FF&FFePFF ‫و‬،^1FF_+‫א‬XFFGZFF‫مא‬FF3i

‫ل‬FF%،E٣F.iFF8‫وא‬sFF(-‫א‬PFF 'FFFF-;FFFF ‫א‬XFFG‫و‬،#;FF‫א‬D$FF‫א‬FFtGWFF.‫א‬

K١١،١٠‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&]5

FFb8FFPFF S2‫ن‬VFF7،FF+‫א‬H[1FF+‫א‬FF Z FF‫א‬FF‫مא‬FF3i

KH[1 P ‫ن‬-9²+81 MX‫א‬HG

K١٨‫ص‬، ‫א‬+‫^א‬1_+‫®وא‬K+‫א‬Z#;‫א‬D$‫دوא א;وא‬H&]،$(\‫אن‬$‫( ز‬1)

K١٧‫ص‬، F‫®א‬KF+‫א‬ZT]‫א‬,FY‫א‬F‫אא^אدא‬F%‫א‬LF-;;‫ א‬-{,% º9 ،]7j1i (1)

F ‫א‬F%]،5FR‫א‬F+‫א‬$F8;K٢٣‫ص‬، F‫®א‬KF+‫א‬Z;F‫א‬F ‫دوא‬HF&]F ،‫د‬Jp (3)

K٣٧٧‫ص‬، ‫א‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tGe

FFK١٠‫ص‬،;FF‫مא‬FF3i FF‫®א‬KFF+‫אمא‬pFF‫א‬LFF-;;FF‫א‬FF ‫א‬FFe

،$(\‫אن‬$‫ز‬K١٧F١٥‫ص‬،;‫مא‬3i ‫®א‬K+‫אمא‬p‫א‬L-;;‫א א‬e

W#-(;‫א א‬H&]H ‫

K٢٦٧‫ص‬،µ، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬$‫א‬$8; (1)

K٢٨٨‫ص‬،D8R‫א א*وא‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tG،#&-‫( ضא‬1)

K‫ل‬$‫وزא‬H8P ‫ن‬i# ‫א‬P78‫א‬:8M (1)

K٢٦٥‫ص‬، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬$‫א‬$8; (1)

K٢٦٤‫ص‬، ‫®א‬K+‫א‬ZG‫^א&وא א;ودو‬tG،iK‫א‬$‫א‬$8;(1)

K٣٤٠‫ص‬،%]‫دאو‬، ‫®א‬K+‫א‬Z;‫^א&وא א‬tG،¿DO‫א‬$8; (1)

F ‫אم‬pF‫א‬LF-;#F ‫* א‬ZP ‫א‬+‫^א‬1_+‫ א‬:G K‫ج‬

K٣٨‫ص‬، ‫®א‬K+‫א‬Z;‫دوא א‬H&]5

K٢٩٥،٢٩٤‫ص‬، ‫א‬+‫^א‬1_+‫א‬Z;‫^א&وא א‬tG،#&-‫( ضא‬1)

D$‫لא‬cP :‫وذ‬،^1_+‫א‬1 L-;;‫א א‬-; P $Mn‫ א‬F

$FFF‫א‬$FFF8;K٣٤‫ص‬،H FFF‫א‬# FFF‫א‬ZKFFF+‫مא‬FFF*‫א‬HFFFaZ;FFF‫א‬FFF ‫א‬FFF%]،5FFFR‫א‬FFF+‫א‬$FFF8; (1)

K٣٧‫א ص‬+‫^א‬1_+‫®وא‬K+‫א‬L-;;‫א א‬،‫وس‬$‫א‬N‫א‬$8;P ‫(;دل‬1)

W#G‫و‬،;‫א א‬H(;‫د‬8 L-;$Mn‫א‬F