مراعاة الفروق الفردية بين المكلَّفين وأثرها في الاجتهاد التنزيلي

The downloading of the legal rulings on the facts and their transfer from abstraction to application needs a deep philosophical look from Mujtahid and Mufti. Among the things that must be taken into account consider individual differences between taxpayers because these differences may require a change in the Shari'a ruling by the change of the person who owns the incident according to its characteristics and conditions, from the clues that it embraces and requires this change. This indicates that individual differences between taxpayers should be taken into account during tinnitus litigation which is seen as a pilgrimage to the origins of the Sharia and its general rules and its effects were manifested and manifested in the methods and methods of fundamentalists and jurists.

Tillage and Stubble Management in Cereal Based Cropping System

Continuous cereal based crop rotation; inappropriate cultivation, burning and removing crop residues deteriorate soil physico-chemical characteristics and crop production in western plain of Pakistan. The objective of this study was to evaluate the effects of different tillage systems (TS) and corn stubble or residues management on soil physico-chemical properties, N dynamics and crop productivity. The study was conducted for two years at Cereal Crops Research Institute Pirsabak (34oN latitude, 72oE longitude and 288m altitude) Nowshera, Khyber Pakhtunkhwa, Pakistan. The treatments were laid out in a randomized complete block design with split plot arrangement having four replications in each year. The treatments of the experiment were three tillage systems (TS) i.e. reduced (10 cm); conventional (20 cm) and deep (30 cm) allotted to main plots, whereas the subplots were maize stubble management (SM) such as physical removal, burning and incorporation with and without N (120 kg ha-1) fertilizer application. Minimum tillage system had improved soil moisture retention (20.02 %), soil bulk density, soil mineral N (13.23 mg kg-1 soil) and total nitrogen (0.75 g kg-1 soil), and soil organic carbon (14.67 g kg-1 soil) compared to conventional and deep tillage system. Greater straw N (5.26 g kg-1 dry matter) and grain N (19.08 g kg-1 grain) content, straw N uptake (43.67 kg ha-1), grain N uptake (60.06 kg ha-1) and total N uptake (103.74 kg ha-1) was recorded in minimum tilled than conventional and deep tilled plots. Nitrogen indices like N use, N uptake and N utilization efficiencies, N harvest index and grain protein content were not affected by TS during both single years however, NHI (57.34%) and protein content (11.92 %) in grain was found higher over the years in minimum tillage compared to other tillage systems. Wheat phenology except days to emergence was not affected by different tillage systems however; early emergence was observed in minimum tillage rather conventional and deep tillage. Minimum tillage improved yield, yield components, wheat biomass and harvest index. Similarly enhanced emergence and greater tillers were observed in minimally tilled plots. Application of fertilizer N (120 kg ha-1) did not affect soil moisture content and bulk density however, soil organic carbon (14.91 g kg-1 soil), mineral N (13.31 mg kg-1 soil) and soil total N (0.77 g kg-1 soil) was xvii observed greater over the years while lower soil pH (7.56) and C/N ratio (19.33) was observed in fertilized plots compared to control plots. N uptake efficiency and N utilization efficiency was not affected by N application. Stubble incorporated (SI) plots had improved physico-chemical properties of soil compared to stubble removed and burnt plots. Incorporated stubble plots had resulted statistically higher results for N uptake efficiency (37.16 kg plant N ha-1/ kg soil available N ha-1) compared to stubble removed plots however, non-significant results were observed for N utilization efficiency among different stubble management practices. Nitrogen content in plant components (leaves, stem, spike) at pre and post anthesis stages, straw N, grain N at maturity, N uptake by straw and grain, and total plant N uptake was significantly improved in fertilized stubble incorporated plots compared to unfertilized and stubble burnt or removed plots. While significantly higher N use efficiency of wheat crop was observed in unfertilized and stubble removed plots compared to fertilized and stubble incorporated plots. N harvest index and grain protein of wheat was significantly affected by addition of 120 kg N ha-1 while incorporation of stubble had affected the later one only. Fertilization had enhanced phenological observations while no significant variations in days to phenological observations were recorded among SM practices. Greater average leaf area and leaf area index as well as pre and post anthesis dry matter (DM) production in various plant parts was observed in N mixed SI plots as compared to the rest of managed plots. N fertilization at the rate of 120 kg ha-1 and corn stubble incorporation prior to wheat sowing had also improved tillers m-2, plant height, grain yield, yield components, biomass, straw yield and harvest index over the years against unfertilized and stubble removed as well as burnt plots. Greater emergence m-2 was observed in fertilized plots only while similar lodging score was recorded in fertilizer urea mix stubble incorporated plots. It was concluded from the economic analysis that corn stubble incorporation with recommended dose of fertilizer N (120 kg ha-1) prior to wheat sowing had resulted higher value cost ratio (VCR;7.51) and net income (Rs. 157946 ha-1) compared to VCR (6.27) and net income (Rs.128622) obtained from control plots. Similarly SI plots had resulted greater net income (Rs. 154748 ha-1) compared to stubble removed plots (Rs. 132504 ha-1). Besides economic benefits stubble incorporation along with fertilizer N had also improved yield, nitrogen dynamics, dry matter production and soil quality parameters under reduced tillage in a continuous cereal based cropping system instead of stubble burning and removal.