اسلام رواداری کا علمبردار
اسلام کی رحمت و شفقت کا دائرہ کسی خاص قوم و ملت کے لیے نہیں ہے بلکہ اس کا دائرہ کار پورے عالم انسانیت تک پھیلا ہوا ہے۔ اسلام نے تمام مخلوق کے ساتھ نیکی ، احسان اور بھلائی کا حکم دیا ہے۔حضور اکرم صلی اللہ علیہ و آلہٖ وسلمنے فرمایا ہے:۔’’ساری مخلوق خدا کا کنبہ ہے اور اس کے نزدیک سب سے پسندیدہ مخلوق ہے جو اس کے کنبہ کے ساتھ نیکی کرے۔‘‘ (طبرانی وبیہقی)
یہ پہلا سبق تھا کتابِ ہُدیٰ کا
کہ ہے ساری مخلوق کُنبہ خدا کا
’’جوشخص لوگوں پر رحم نہیں کرتا اس پر خدا بھی رحم نہیں کرتا۔‘‘ (ترمذی)
کرو مہربانی تم اہلِ زمیں پر
خدا مہرباں ہو گا عرشِ بریں پر
مذکورہ بالا احادیث مبارکہ سے یہ بات واضح ہورہی ہے کہ اسلام رواداری کا علمبردار ہے۔ وہ ہر ایک کو برابری کی سطح پر دیکھنا چاہتا ہے۔ ایک اور مقام پر بھی کچھ اس طرح کا فرمان رسالت مآب صلی اللہ علیہ و آلہٖ وسلم ہے کہ’’ اللہ تعالیٰ کی نظر میں تمام برابر ہیں‘‘ اسلام میںیہ نہیں ہے کہ جو صرف مسلمان پر رحم نہیں کرتا اس پر اللہ تعالیٰ بھی رحم نہیں کرتا ،بلکہ حکم ہے جو لوگوں میں رحم ،شفقت و محبت کے جذبات کو پروان نہیں چڑھا تا وہ خدائے لم یزل کی بے پایاں شفقتوں سے محروم ہو جاتاہے۔ اسلام میں کسی کی تخصیص نہیں کی گئی۔ یہودی ہو ، عیسائی ہو، مجوسی ہو، آتش پرست ہویا زرتشت ہوانسان ہونے کے ناطے سب برابر ہیں۔ اسی طرح ایک اور حدیث پاک میں ہے کہ جنّت ماں کے قدموں کے نیچے ہے، یہاں یہ نہیں کہا کہ ماں مسلمان ہو، با وضو ہو کر جائے نماز پر بیٹھ کر تسبیح کرنے میں مصروف ہو ،قرآن کا ابتدائی قاعدہ...
Mirza Husayn Ali Nuri (1817-1892) was one of the early followers of the Bab, and later took the title of Bahaullah’s mission was about to bring unity of all the mankind. He invited the world’s religion followers to peaceful coexistence with amity and harmony. He claimed that he was unique, in giving the idea of ‘ Most Great Peace’ through ‘Religious unity’ and a ‘Global civilization’ as a chosen ‘Manifestation of God’. He claimed to be a messenger from God referring to the fulfillment of the eschatological expectations of Islam, Christianity, and other major religions. He wrote many religious works, most notably the Kitab i Aqdas, the Kitab i Iqan and Hidden Words. In the History of Sub-continent, Great Mughal emperor Jallal ud Din Mohammad Akbar (1542-1605) is also known for the great task of ‘Religious unity’. Disillusioned with orthodox Islam and perhaps hoping to bring about religious unity within his empire, Akbar promulgated Din i Ilahi, a syncretic creed derived from Islam, Hinduism, Zoroastrianism, and Christianity. Majority of muslims condemned him to deform the real shape of true Islam. Akbar was deeply interested in religious and philosophical matters. In 1575, he built a hall called the Ibadat Khana ("House of Worship") at Fatehpur Sikri, to which he invited theologians, mystics and selected courtiers renowned for their intellectual achievements and discussed matters of spirituality with them. The policy of sulh-e-kul, which formed the essence of D┘n-e-Elāhi, was adopted by Akbar not merely for religious purposes, but as a part of general imperial administrative policy. With the passage of time D┘n-e-Elāhi lost its attraction and became a dead religion. It is interesting to make a comparison between the two.
Islamic banking sector has witnessed enormous expansion in last few decades with wide range of contra products to conventional banking in compliance with Shariah regulations. Islamic banking while providing arrangements to abolish the Riba factor, it faces certain other challenges as well. A distinct system with distinct accounting standards should endorse financial reporting quality of Islamic banks. Islamic banking success relies on financial health, stakeholders’ trust as well as observance of Shariah doctrine. Rapid expansion of Islamic banking industry has necessitated development of accounting standards to meet Shariah requirements. The present study covered various dynamics of AAOIFI accounting standards by conducting a meticulous market survey through structured questionnaire by using convenience sampling procedure from banking professionals, external auditors, regulators and academia. Descriptive statistics techniques were used with factor analysis, chi square, t-test, and cross tabulations for acute analysis and extracting evocative results. The study identified importance of financial statements and need of Islamic accounting standards for Pakistani Islamic banks. The study identified potential problems by using different accounting standards for financial reporting. Awareness to AAOIFI accounting standards was also made part of the study along with respondents’ preference towards different accounting standards. The study highlighted the dire need for harmonization of accounting standards for Pakistani Islamic banks. Factors affecting adoption of AAOIFI accounting standards are part of the study with intention to provide grounds for elucidation and future research work. The study also encompassed the obstacles in adoption of AAOIFI accounting standards by Pakistani Islamic banks. The study revealed the prominence of AAOIFI accounting standards for standardization and reliability of financial reporting. The study classifies certain financial reporting characteristics that AAOIFI accounting standards can augment in terms of credibility, consistency, comparability and clarity. The study revealed the vital role of regulatory bodies in bringing harmony and comparability of financial statements among Islamic banks. The study suggested that reliance on these standards will edify the merits associated with its implementation to all stakeholders. The study offered implications for theory, policy and practice as well as directions for future research. Keywords: AAOIFI Accounting Standards, Comparability, Consistency, Credibility, Financial Reporting, Harmonization, Islamic Banks, Riba, Standardization