الهدايا للموظفين احكامها وكيفية التصرف فيها . الهدايا للموظفين احكامها وكيفية التصرف فيها .

2. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬5
‫إهداء‬
‫ل‬‫ل‬‫ل‬ ‫ل‬‫ل‬‫ل‬‫ىل‬‫ؤ‬ ‫لرىل‬‫ل‬‫ل‬ ،‫لر‬‫ل‬‫ل‬ ‫للفو‬‫ل‬‫ل‬‫ىل‬‫ا‬ ‫ت‬ ‫ل‬‫ل‬‫ل‬ ‫ؤمن‬ ‫لف‬‫ل‬‫ل‬‫س‬ ‫لن‬‫ل‬‫ل‬‫حم‬ ‫ف‬ ‫لو‬‫ل‬‫ل‬‫ك‬‫إىل‬
‫ل‬‫ل‬‫ل‬‫ل‬ ‫ىل‬‫ا‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫م‬‫ع‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ن‬‫يف‬ ‫ه‬ ‫بين‬ ‫لف‬‫ل‬‫ل‬ ‫جمل‬ ‫ل‬‫ل‬‫ل‬‫ل‬ ‫ي‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ع‬‫ىلن‬‫حم‬ ‫ه‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫يف‬‫ر‬‫نف‬ ‫لو‬‫ل‬‫ل‬‫م‬ ‫ي‬
‫لر‬ً ‫ث‬ ‫لخ‬‫ي‬ ‫ر‬ً‫م‬ ‫ح‬ ً‫ثمرء‬ ‫يقطن‬ ً‫ال‬‫حب‬ ‫ف‬ ‫يك‬ ‫ر‬ً‫ىل‬‫ط‬ ‫ع‬‫يزر‬ ً‫ري‬
‫ينني‬ ‫ؤش‬ ‫حلخيثني‬ ‫هبذيو‬ ‫ه‬ ‫أذك‬ ‫ر‬ً‫ىلم‬‫ظ‬‫ع‬:
‫ل‬‫م‬‫ع‬ ، ‫ل‬‫ض‬‫ر‬ ‫عمري‬ ‫و‬ ‫عخي‬ ‫عو‬()
‫لر‬‫ق‬:، ‫ل‬‫و‬‫ر‬ ‫ل‬ ‫مس‬
‫يق‬:«‫تا‬‫ك‬‫ك‬ ‫ت‬‫ن‬‫فو‬ ‫تا‬‫م‬‫ف‬ ‫تا‬‫م‬‫ف‬‫ماي‬ ‫تا‬‫ا‬‫فكتم‬ ‫تفك‬‫م‬‫ل‬ ‫تع‬‫ل‬‫ل‬ ‫تتمملاا‬‫س‬‫ا‬ ‫من‬
‫القيامة‬ ‫يوم‬ ‫ب‬ ‫يأتي‬ ‫م‬‫ال‬‫غلو‬»‫قر‬:‫لن‬‫ك‬ ‫لرر‬‫ر‬‫يف‬‫ص‬ ‫لو‬‫ف‬ ‫ل‬‫و‬‫أ‬ ‫رجو‬ ‫اقر‬
‫لر‬‫ل‬‫ق‬‫ا‬ ‫ل‬‫ل‬‫ىل‬‫ؤ‬‫إ‬ ‫ل‬‫ل‬‫ظ‬‫يف‬‫أ‬:‫ل‬‫ل‬ ‫عم‬ ‫ل‬‫ل‬‫ع‬ ‫لو‬‫ل‬ ‫ق‬ ، ‫ل‬‫ل‬‫و‬‫ر‬ ‫لر‬‫ل‬‫ي‬.‫لر‬‫ل‬‫ق‬:«‫ت‬‫ت‬‫ل‬ ‫تا‬‫ت‬‫م‬‫و‬»
‫قر‬:‫قر‬ ‫كذ‬ ‫كذ‬ ‫ق‬ ‫ع‬ ‫مس‬:«‫ا‬ ‫ت‬‫ل‬‫أنو‬ ‫تا‬‫ن‬‫وأ‬:‫تتمملاا‬‫س‬‫ا‬ ‫تن‬‫م‬
‫تا‬‫ت‬‫م‬‫و‬ ‫ك‬ ‫ت‬‫ت‬ ‫أ‬ ‫ت‬‫ت‬‫ا‬‫م‬ ‫تي‬‫ت‬‫ت‬‫أو‬ ‫تا‬‫ت‬‫م‬‫ف‬ ‫ك‬ ‫تر‬‫ت‬‫ي‬‫كأ‬‫و‬ ‫ت‬‫ت‬‫ل‬‫بقلي‬ ‫ت‬‫ت‬‫ي‬‫فلي‬ ‫تف‬‫ت‬‫م‬‫ل‬ ‫تع‬‫ت‬‫ل‬‫ل‬ ‫تاكع‬‫ت‬‫م‬
‫انتهع‬ ‫لا‬ ‫نهع‬»()
.
‫عم‬ ، ‫رض‬ ‫يخة‬ ‫عو‬()
‫ل‬‫م‬‫ؤ‬ ‫لو‬‫ع‬‫لر‬‫ق‬:«‫تتمملاا‬‫س‬‫ا‬ ‫تن‬‫م‬
‫غلول‬ ‫فهو‬ ‫ذل‬ ‫بمد‬ ‫أ‬ ‫فما‬ ‫اك‬‫م‬‫ن‬‫رز‬ ‫فرزناا‬ ‫لمفك‬ ‫للع‬»()
.
()‫عمرية‬–‫نعح‬‫ني‬ ‫ؤ‬-:‫ر‬‫زر‬ ‫أ‬‫زفو‬ ‫ه‬ ‫فرت‬ ‫عم‬ ، ‫رض‬ ‫صحريب‬ ‫ؤكمخي‬ ‫ة‬
‫عمهمر‬ ، ‫رض‬ ‫ىلرن‬‫ن‬‫و‬ ‫أيب‬ ‫و‬ ‫يف‬ ‫ر‬ ‫ف‬.‫ؤعهذيف‬ ‫يف‬ ‫ق‬/1.
()‫م‬ ‫ف‬:3.
()‫ه‬ ‫خر‬ ‫و‬ ‫ق‬ ‫م‬ ‫أو‬ ‫عم‬ ، ‫رض‬ ‫صحريب‬ ‫وهو‬ ‫أ‬ ‫م‬ ‫صو‬ ‫ىلف‬‫ر‬‫حل‬ ‫و‬
3‫ﻫ‬‫ؤعهذيف‬ ‫يف‬ ‫ق‬/63.
()‫عخرك‬ ‫مل‬ ‫ه‬ ‫حلركم‬/03‫قر‬:‫ىلح‬‫ح‬‫ص‬ ‫حخيث‬ ‫ﻫذ‬‫ىلخني‬‫ش‬‫ؤ‬ ‫ط‬ ‫ش‬ ‫جمل‬ ‫ع‬.
‫ؤذﻫ‬ ‫اق‬.

3. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
3
‫مقدمة‬
‫ل‬‫ل‬‫ل‬‫ث‬ ‫ل‬‫ل‬‫ل‬ ‫ؤ‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫ل‬‫ل‬‫ل‬‫حل‬ ‫لرل‬‫ل‬‫ل‬‫م‬‫رجع‬ ‫لر‬‫ل‬‫ل‬‫يف‬‫ر‬‫ا‬ ‫لذي‬‫ل‬‫ل‬‫ؤ‬ ، ‫لخ‬‫ل‬‫ل‬‫م‬‫حل‬‫لر‬‫ل‬‫ل‬‫يف‬ ‫أف‬ ‫ر‬
‫لجمل‬‫ل‬‫ل‬ ‫ع‬ ‫لب‬‫ل‬‫ل‬ ‫ؤ‬ ‫لبة‬‫ل‬‫ل‬‫ر‬‫ؤ‬ ‫لر‬‫ل‬‫ل‬‫و‬ ‫لف‬‫ل‬‫ل‬‫ك‬ ‫ه‬ ‫ىلو‬‫ل‬‫ل‬‫ل‬ ‫ؤم‬ ‫ت‬ ‫لر‬‫ل‬‫ل‬‫م‬‫صع‬ ‫ه‬ ‫لف‬‫ل‬‫ل‬‫يف‬‫ر‬‫رصف‬
‫لرن‬‫ل‬‫ر‬‫ؤمق‬ ‫لو‬‫ل‬‫ف‬ ‫لر‬‫ل‬‫م‬‫يم‬ ‫ء‬ ‫ل‬‫ل‬ ‫م‬ ‫هرتت‬ ‫ل‬‫ل‬‫ش‬‫ؤ‬ ‫ك‬ ‫ل‬‫ل‬ ‫ه‬ ‫لر‬‫ل‬‫م‬ ‫ر‬ ‫لذي‬‫ل‬‫ؤ‬ ‫لخ‬‫ل‬‫م‬‫س‬ ‫لر‬‫ل‬‫م‬‫ىل‬ ‫يف‬
‫خ‬ ‫أفر‬ ‫رعهم‬ ‫أ‬ ‫صح‬ ‫آﻫو‬ ‫جمل‬ ‫ع‬ ‫هعرن‬ ‫ؤ‬ ‫فو‬ ‫ضمر‬ ‫أع‬:
‫لذ‬‫ل‬ ‫ي‬ ‫لو‬‫ل‬‫ف‬ ‫لر‬‫ل‬‫ﻫ‬ ‫ل‬ ‫لف‬‫ل‬‫ي‬‫ر‬‫ؤعار‬ ‫لبت‬‫ل‬‫ا‬ ‫كرت‬‫ل‬‫ل‬‫ش‬‫ؤ‬ ‫ل‬‫ل‬‫ا‬‫ص‬ ‫لو‬‫ل‬‫ف‬ ‫لفن‬‫ل‬‫ا‬
‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫ير‬‫لخ‬‫ل‬‫ل‬‫ﻫ‬‫أ‬ ‫لر‬‫ل‬‫ل‬‫ﻫ‬ ‫ل‬ ‫لرت‬‫ل‬‫ل‬ ‫مللو‬ ‫أ‬ ‫كرت‬‫ل‬‫ل‬‫ل‬‫ش‬‫ؤ‬ ‫أ‬ ‫لف‬‫ل‬‫ل‬‫ؤ‬ ‫ؤخ‬ ‫حمن‬ ‫ل‬‫ل‬‫ل‬‫ف‬ ‫ض‬
‫أ‬ ‫حف‬ ‫ل‬‫ر‬‫ف‬ ‫لرء‬ ‫ق‬ ‫أ‬ ‫لو‬‫م‬‫ع‬ ‫ه‬ ‫لبين‬ ‫م‬ ‫لر‬ً‫ف‬ ‫إك‬ ‫جلهرتت‬ ‫ﻫذه‬ ‫ؤمنس‬
‫رعف‬ ‫يج‬ ‫أ‬ ‫فهمف‬ ‫مهنرء‬ ‫رفو‬ ‫و‬ ‫ح‬ ‫ه‬ ‫ر‬ً‫ىل‬.
‫عمخ‬ ‫حمنني‬ ‫م‬ ‫ؤ‬ ‫ير‬‫هلخ‬ ‫نحكر‬ ‫رىل‬ ، ‫راهم‬ ‫ؤنقهرء‬ ‫ععىن‬ ‫قخ‬
‫ل‬‫ل‬‫ل‬‫ض‬‫ؤقر‬ ‫ل‬ ‫أ‬ ‫ه‬ ‫لم‬‫ل‬‫ل‬‫ه‬‫كبف‬.‫ل‬‫ل‬‫ل‬‫هل‬ ‫أن‬ ‫ل‬‫ل‬‫ل‬‫ك‬‫ذ‬‫لف‬‫ل‬‫ل‬‫ي‬‫كرهلخ‬ ‫لر‬‫ل‬‫ل‬‫م‬ ‫ؤ‬ ‫لرو‬‫ل‬‫ل‬ ‫ؤ‬ ‫ير‬‫خ‬
‫فمهم‬ ‫ظ‬ ‫أ‬ ‫ف‬ ‫ج‬ ‫أن‬ ‫إال‬ ‫قرض‬ ‫ؤ‬()
‫ت‬:
*‫لر‬‫ل‬‫م‬‫هل‬ ‫لو‬‫ل‬ ‫لر‬‫ق‬:«‫ه‬ ‫ل‬‫ل‬‫م‬‫حك‬ ً‫ب‬‫ل‬‫ل‬‫م‬‫ع‬ ‫مني‬ ‫ل‬‫ل‬ ‫م‬ ‫ؤ‬ ‫لو‬‫ل‬‫م‬‫ع‬ ‫لو‬‫ل‬‫ف‬ ‫لو‬‫ل‬‫ك‬
‫كرؤقرض‬‫هلخيف‬»()
‫هنر‬ ‫عم‬ ‫ورؤف‬ ‫ك‬ ُ ‫ؤ‬ ‫ﻫر‬ ‫أا‬:«‫ه‬ ‫لر‬‫ق‬‫مل‬ ‫ارو‬
‫لر‬‫ل‬‫ل‬‫م‬ ‫ؤ‬ ‫ير‬‫لخ‬‫ل‬‫ل‬‫ﻫ‬»‫ن‬ ‫ل‬‫ل‬‫ل‬‫م‬ ‫ل‬‫ل‬‫ل‬ ‫يفن‬ ‫ﻫر‬ ‫ل‬‫ل‬‫ل‬‫ر‬‫ع‬( :‫ه‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ق‬‫مل‬ ‫لو‬‫ل‬‫ل‬‫ر‬‫ا‬ ‫ل‬‫ل‬‫ل‬‫ر‬‫خمع‬
‫لر‬‫م‬ ‫ؤ‬ ‫ير‬‫لخ‬‫ﻫ‬)()
‫لمف‬‫ل‬ ‫ؤ‬ ‫لرل‬‫ع‬‫ؤك‬ ‫لو‬‫ف‬ ‫لر‬ً‫ص‬ ‫يفر‬ ‫ل‬‫ل‬ ‫ت‬ ‫ة‬ ‫ل‬‫ر‬‫ملخع‬ ‫لذه‬‫ﻫ‬
‫لر‬‫ل‬‫م‬ ‫ؤ‬ ‫ير‬‫لخ‬‫ل‬‫ﻫ‬ ‫ه‬ ‫ت‬ ‫ر‬ ‫لم‬‫ل‬ ‫ؤ‬ ‫لو‬‫ل‬‫ﻫ‬‫ص‬ ‫لر‬‫ل‬ً‫كبف‬.‫ة‬ ‫ل‬‫ل‬‫ن‬‫ف‬ ‫لرؤف‬‫ل‬‫و‬‫ر‬ ‫لريه‬‫ل‬‫غ‬‫ؤ‬ ‫أر‬ ‫مل‬
()‫ك‬ ‫ؤ‬ ‫ى‬ ‫اعر‬/5‫اعرج‬ ‫هنريف‬3/‫فو‬ ‫ؤثر‬ ‫م‬ ‫ؤق‬ ‫ه‬ ‫ىلنيت‬‫و‬ ‫فر‬
‫ير‬‫هلخ‬ ‫ر‬ ‫أق‬.
()‫ؤقخي‬ ‫اعح‬(1/1.)
()‫كجمل‬ ‫ؤ‬ ‫ى‬ ‫اعر‬ ‫ضمو‬ ‫عف‬ ‫فط‬(/.)

4. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬1
‫ؤمر‬ ‫و‬ ‫ا‬ ‫كمر‬ ‫ر‬ً ‫هلر‬ ‫ق‬ ‫ط‬ُ ‫إمنر‬ ‫ذؤ‬ ‫ه‬()
‫ل‬ ‫كعر‬‫ه‬( :‫ل‬‫ىل‬‫ق‬‫حت‬
‫لف‬‫ي‬‫هلخ‬ ‫ة‬ ‫ل‬‫ل‬‫ش‬ ‫ؤ‬ ‫لني‬‫ل‬ ‫ق‬ ‫ل‬‫ل‬‫ن‬‫ؤ‬ ‫ه‬ ‫ىلف‬‫ل‬ ‫ؤق‬)‫ل‬‫ل‬‫ق‬‫ي‬ ‫ؤط‬ ، ‫لخ‬‫ل‬ ‫ع‬()
‫ل‬‫ل‬ ‫كعر‬‫ه‬:
(‫ميف‬ ‫ج‬‫ىلف‬‫ف‬‫موب‬ ‫ف‬ ‫ي‬ ‫ؤش‬ ‫ه‬ ‫ة‬ ‫ش‬ ‫ؤ‬.)
‫لف‬‫ج‬‫حلر‬ ‫حمنني‬ ‫ل‬‫م‬ ‫ؤ‬ ‫ير‬‫لخ‬‫هل‬ ‫لر‬‫ك‬‫نح‬ ‫حث‬ ‫ؤ‬ ‫إا‬ ‫عخ‬ ‫أي‬‫ر‬ ‫مر‬ ‫ا‬
‫ل‬‫ا‬‫إ‬ ‫ه‬ ‫لخه‬‫ح‬ ‫لرىل‬ ،‫لر‬ ‫م‬ ‫لع‬‫و‬ ‫رﻫر‬ ‫ص‬ ‫جتخ‬ ‫ع‬ ‫ؤعم‬ ‫ىلرهنرت‬ ‫ؤ‬ ‫ىلف‬‫ع‬
‫ل‬‫ل‬‫ل‬‫ع‬‫ىل‬‫مس‬ ‫لذهلر‬‫ل‬‫ل‬ ‫لخ‬‫ل‬‫ل‬‫م‬‫ع‬ ‫ع‬ ‫ل‬‫ل‬‫ل‬‫ش‬‫ؤ‬ ‫هل‬ ‫ل‬‫ل‬‫ل‬‫ر‬‫ؤع‬ ‫لف‬‫ل‬‫ل‬‫ىل‬‫ن‬‫ىل‬‫ك‬ ‫لر‬‫ل‬‫ل‬‫ه‬‫حلكم‬ ‫لر‬‫ل‬‫ل‬ً‫يف‬‫ر‬‫ىل‬ ‫ت‬ ‫ل‬‫ل‬‫ل‬‫ؤ‬‫ذ‬:
«‫ؤعر‬ ‫ىلف‬‫ن‬‫ىل‬‫ك‬ ‫أحكرفهر‬ ‫حمننيت‬ ‫م‬ ‫ؤ‬ ‫ير‬‫هلخ‬‫ىلهر‬‫ا‬ ‫هل‬».
‫ل‬‫ل‬‫ع‬ ‫كعر‬‫ه‬ ‫ل‬‫ا‬‫هن‬:‫لرز‬‫ل‬ ‫ف‬ ‫ىلف‬‫ح‬‫لطب‬‫ل‬‫ص‬‫ال‬ ‫لف‬‫ل‬‫ي‬ ‫غ‬ ‫ؤ‬ ‫لرت‬‫ل‬‫ن‬‫ي‬ ‫ؤع‬ ‫ل‬‫ل‬‫ك‬‫ذ‬
‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬‫ه‬‫ىل‬‫ا‬ ‫لن‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫ع‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬‫ه‬‫ؤع‬ ‫ن‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ل‬‫يف‬ ‫فق‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ىل‬‫ه‬‫ؤنق‬ ‫لروو‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫مل‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬‫ك‬‫أح‬ ‫لرن‬‫ل‬‫ل‬‫ل‬‫ىل‬
‫لر‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ه‬‫ىلم‬ ‫ىلح‬‫ل‬‫ل‬‫ل‬‫ل‬‫ج‬ ‫ؤ‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ه‬‫ؤع‬ ‫أ‬ ‫هلم‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ق‬‫أ‬ ‫ت‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ك‬‫ذ‬ ‫لرىل‬‫ل‬‫ل‬‫ل‬ ، ‫لم‬‫ل‬‫ل‬‫ل‬‫ه‬‫را‬ ‫لرء‬‫ل‬‫ل‬‫ل‬‫ه‬‫ؤنق‬
‫ين‬ ‫ل‬‫ل‬‫ش‬‫ؤ‬ ‫لحن‬‫ل‬‫ر‬‫مل‬ ‫لو‬‫ل‬‫ف‬ ‫هر‬ ‫ل‬‫ل‬‫ض‬ ‫ف‬ ‫إىل‬ ‫لف‬‫ل‬‫مي‬ ‫ؤك‬ ‫لرت‬‫ل‬‫ي‬ ‫ت‬ ‫لز‬‫ل‬‫ع‬ ‫لو‬‫ل‬‫ك‬‫أف‬
‫ل‬‫ج‬‫ت‬ ‫ل‬‫ل‬‫ر‬‫ارقع‬ ‫ىلفت‬ ‫ل‬‫ل‬‫ص‬‫ص‬ ‫رﻫر‬ ‫لر‬‫ل‬‫ر‬‫ف‬ ‫لو‬‫ف‬ ‫ينف‬ ‫ل‬‫ل‬‫ش‬‫ؤ‬ ‫لث‬‫ل‬‫ي‬ ‫صحر‬ ‫لرز‬‫ل‬ ‫ف‬
‫لف‬‫ل‬‫م‬‫ق‬ ‫ف‬ ‫ل‬‫ل‬‫ث‬‫ي‬ ‫أحر‬ ‫لو‬‫ل‬‫ك‬ ‫مل‬ ‫لفن‬‫ل‬‫ا‬ ‫ل‬‫ل‬‫ىل‬‫ا‬ ‫لخيث‬‫ل‬‫حل‬ ‫لم‬‫ل‬‫ق‬‫ر‬ ‫لخر‬‫ل‬‫ر‬‫مل‬ ‫لم‬‫ل‬‫و‬ ‫لجمل‬‫ل‬ ‫ع‬
‫لنحف‬‫ر‬‫ؤ‬ ‫لزء‬‫جل‬ ‫قم‬‫ر‬ ‫جمل‬ ‫ع‬ ‫ت‬ ‫قعر‬.‫لف‬‫ج‬‫ر‬ ‫لو‬‫ف‬ ‫ل‬‫ىل‬ ‫ع‬ ‫ل‬ ‫ط‬ ‫لر‬‫ف‬ ‫ل‬‫م‬‫ىل‬
‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ج‬ ‫أ‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬‫م‬‫ىل‬‫ا‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬‫م‬‫يعه‬ ‫ر‬ ‫لجمل‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫ع‬ ‫ت‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ر‬‫قع‬ ‫ىلحني‬‫ح‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ر‬‫ؤ‬ ‫لري‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫لث‬‫ل‬‫ل‬‫ل‬‫ل‬‫ي‬ ‫أحر‬
‫ير‬‫ز‬ ‫ؤنظ‬ ‫ه‬ ‫يكو‬ ‫مل‬ ‫فر‬ ‫ريمهر‬ ‫همر‬ ‫ف‬‫ة‬.‫لو‬‫ف‬ ‫ل‬‫ث‬‫أك‬ ‫ه‬ ‫لر‬‫ه‬‫فم‬ ‫ج‬ ‫أ‬ ‫فر‬
‫لر‬‫ل‬‫ل‬‫ه‬‫فم‬ ‫لخ‬‫ل‬‫ل‬‫ح‬ ‫لجمل‬‫ل‬‫ل‬ ‫ع‬ ‫ت‬ ‫ل‬‫ل‬‫ل‬‫ر‬‫قع‬ ‫لخر‬‫ل‬‫ل‬‫ر‬‫ف‬.‫ره‬ ‫لر‬‫ل‬‫ل‬‫ر‬‫ف‬ ‫إىل‬ ‫ل‬‫ل‬‫ل‬ ‫ك‬ ‫ل‬‫ل‬‫ل‬‫ؤ‬‫ذ‬ ‫ت‬ ‫لز‬‫ل‬‫ل‬‫ع‬
‫ىلف‬ ‫صص‬.‫ه‬ ‫ذك‬ ‫ؤذي‬ ‫ملرخر‬ ‫إىل‬ ‫عز‬ ‫ره‬ ‫فرر‬ ‫ه‬ ‫أجخه‬ ‫مل‬ ‫فر‬.‫لر‬‫ف‬
()‫ه‬ ‫ؤخ‬ ‫ىلن‬‫م‬‫ؤعر‬ ‫ه‬ ‫فكث‬ ‫ملذﻫف‬ ‫حمن‬ ‫ؤمر‬ ‫ىلو‬‫ع‬‫إمسر‬ ‫و‬ ‫ؤغ‬ ‫خ‬ ‫ع‬‫فش‬
‫ومف‬050‫ﻫ‬‫ومف‬ ‫هبر‬ ‫ه‬:‫ﻫ‬.‫صعب‬/.
()‫مني‬ ‫مل‬ ‫إعخ‬ ‫ىلف‬ ‫ك‬ ‫ؤنق‬ ‫أوعرذ‬ ‫يق‬ ‫ؤط‬ ‫ر‬ ‫ملمر‬ ‫و‬ ‫ا‬ ‫خ‬ ‫ع‬ ‫و‬ ، ‫خ‬ ‫ع‬ ‫ر‬ ‫كع‬
‫يرض‬ ‫رؤ‬.

5. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
3
‫خطن‬ ‫ؤ‬ ‫ض‬ ‫ف‬ ‫كبف‬‫فو‬ ‫اه‬ ‫صحخ‬ ‫يف‬‫أ‬ ‫مل‬.‫لجمل‬ ‫ع‬ ‫ف‬ ‫كعر‬ ‫ىل‬‫ض‬
‫ل‬‫ل‬‫ل‬‫مس‬‫ن‬ ‫لريﻫم‬‫ل‬‫ل‬ ‫ت‬ ‫ل‬‫ل‬‫ل‬‫ك‬‫ذ‬ ‫لرز‬‫ل‬‫ل‬ ‫ؤه‬ ‫لمهم‬‫ل‬‫ل‬‫ع‬ ، ‫ل‬‫ل‬‫ل‬‫ض‬‫ر‬ ‫ل‬‫ل‬‫ل‬‫ك‬‫ؤ‬ ‫ف‬ ‫لحر‬‫ل‬‫ل‬‫ر‬‫ؤ‬‫روهم‬
‫لو‬‫ل‬‫ل‬‫ف‬ ‫لم‬‫ل‬‫ل‬‫ﻫ‬ ‫يو‬‫ر‬ ‫له‬‫ل‬‫ل‬‫ش‬‫مل‬ ‫لري‬‫ل‬‫ل‬ ‫لرصعب‬‫ل‬‫ل‬ ‫ل‬‫ل‬‫ل‬‫ا‬ ‫ع‬ ‫ر‬ً‫ىل‬‫ه‬‫لن‬‫ل‬‫ل‬‫ش‬ ‫ىلهم‬‫ل‬‫ل‬‫ل‬ ‫ع‬ ‫ل‬‫ل‬‫ل‬‫ا‬
‫غريه‬ ‫يشع‬ ‫أ‬ ‫ل‬ ‫عغ‬ ‫ي‬ ‫أ‬ ‫مس‬ ‫ر‬ ‫يمخر‬.
‫لف‬،‫ر‬ ‫ل‬‫ر‬‫ا‬ ‫لف‬‫ث‬‫ثب‬ ‫جمل‬ ‫ع‬ ً‫ب‬‫فشعم‬ ‫فقخفع‬ ‫خ‬ ‫حث‬ ‫ؤ‬ ‫ج‬
‫وني‬ ‫اه‬:
‫ص‬ ‫ؤنرو‬:‫ىلمهمر‬ ‫ق‬ ‫ؤن‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫هلخيف‬.
‫ؤثر‬ ‫ؤنرو‬:‫إىل‬ ‫حمن‬ ‫مل‬ ‫إىل‬ ‫هلخيف‬‫عم‬ ‫جهف‬.
‫ؤثرؤث‬ ‫ؤنرو‬:‫حمن‬ ‫م‬ ‫ؤ‬ ‫ير‬‫هلخ‬ ‫ه‬ ‫هل‬ ‫ؤعر‬.
‫خلر،ف‬:‫ىلرت‬‫ص‬ ‫ؤع‬ ‫ؤمعروج‬ ‫أﻫم‬.
‫ورن‬ ‫ؤنه‬:‫يرت‬ ‫محع‬ ‫ؤ‬ ‫ىلهمر‬‫يف‬‫ر‬‫ث‬ ‫ج‬ ‫مل‬ ‫ر‬ ‫مرر‬ ‫ؤ‬ ‫أحخمهر‬.
‫لف‬‫ل‬‫ل‬‫ىل‬‫م‬‫صف‬ ‫ل‬‫ل‬‫ل‬‫ح‬ ‫ؤ‬ ‫لف‬‫ل‬‫ل‬ ‫ي‬ ‫ه‬ ‫ل‬‫ل‬‫ل‬‫ش‬‫ؤم‬ ‫ىلم‬‫ل‬‫ل‬‫ل‬‫ك‬‫عح‬ ‫ؤ‬ ‫ل‬‫ل‬‫ل‬‫ع‬‫قخف‬ ‫لث‬‫ل‬‫ل‬‫ح‬ ‫ؤ‬ ‫لذ‬‫ل‬‫ل‬‫ﻫ‬
‫خﻫر‬ ‫ي‬ ‫ه‬ ‫ذؤ‬ ‫مت‬ ‫يرضت‬ ‫رؤ‬ ‫ىلف‬‫م‬‫صف‬ ‫اهخ‬ ‫مل‬ ‫ىلف‬ ‫ك‬‫لخ‬ ‫ؤ‬6
‫حلاف‬ ‫ذ‬5‫ﻫ‬‫قخفع‬ ‫كمر‬ ‫اكمني‬ ‫فبحظرت‬ ‫فو‬ ً‫كثري‬‫أاخت‬
‫لمو‬‫ل‬‫ل‬‫ض‬ ‫ىلفت‬‫ف‬‫لب‬‫ل‬‫ل‬‫و‬‫م‬ ‫ل‬‫ل‬‫ل‬‫و‬ ‫لو‬‫ل‬‫ل‬ ‫لخ‬‫ل‬‫ل‬‫م‬‫س‬ ‫لر‬‫ل‬‫ل‬‫ف‬‫م‬ ‫لف‬‫ل‬‫ل‬ ‫ارف‬ ‫ل‬‫ل‬‫ل‬‫م‬ ‫ؤ‬ ‫لس‬‫ل‬‫ل‬ ‫ما‬ ‫ؤ‬
‫لف‬‫ل‬‫م‬‫ا‬ ‫ؤ‬ ‫لو‬‫ف‬ ‫ل‬‫م‬‫ىل‬‫ك‬‫حت‬ ‫مت‬ ‫لررك‬‫ل‬‫ش‬‫ف‬ ‫لعرذ‬‫و‬‫أ‬ ‫لف‬‫ج‬‫ر‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫ل‬‫ر‬‫ح‬ ‫ؤ‬ ‫ل‬‫ح‬ ‫ؤ‬
‫لف‬‫ل‬‫ل‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫مذن‬ ‫لف‬‫ل‬‫ل‬ ‫ط‬ ‫جمل‬ ‫رة‬ ‫لذك‬‫ل‬‫ل‬‫مل‬ ‫لف‬‫ل‬‫ل‬‫ج‬‫ؤخر‬ ‫لجمل‬‫ل‬‫ل‬ ‫ع‬ ‫ا‬ ‫ل‬‫ل‬‫ل‬‫ر‬‫ح‬ ‫لف‬‫ل‬‫ل‬‫ر‬‫ملخع‬
‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ع‬‫ك‬‫ه‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ع‬‫رع‬ ‫ط‬ ‫رة‬ ‫لذك‬‫ل‬‫ل‬‫ل‬‫ل‬‫مل‬‫لم‬‫ل‬‫ل‬‫ل‬‫ل‬‫ق‬‫ر‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬‫هب‬‫طر‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ل‬‫ق‬‫ا‬ ‫مل‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫م‬‫اع‬ ‫لعقو‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫ف‬ ‫رل‬
1//5‫ي‬‫ر‬‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬3/5/3‫ﻫ‬‫لث‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ح‬ ‫ؤ‬ ‫ءة‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ق‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫م‬‫اق‬
‫لرع‬‫ن‬‫يفع‬‫ال‬ ‫ىلو‬‫ه‬ ‫طرء‬ ‫أ‬ ‫فو‬ ‫م‬ ‫ؤق‬ ‫ي‬ ‫فر‬ ‫رك‬‫خ‬ ‫رجرء‬ ‫ت‬ ‫ىلح‬‫ق‬‫م‬

6. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬6
‫خطن‬ ‫ؤ‬ ‫ض‬ ‫ف‬ ‫ش‬ ‫جهخ‬ ‫فو‬ ‫يز‬ ‫ال‬ ‫أكث‬.
‫لف‬‫ل‬‫ل‬‫ىل‬‫م‬‫صف‬ ‫ل‬‫ل‬‫ل‬‫ح‬ ‫ؤ‬ ‫لف‬‫ل‬‫ل‬ ‫ي‬ ‫ل‬‫ل‬‫ل‬‫ي‬ ‫حت‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ىل‬‫ﻫ‬ ‫لرء‬‫ل‬‫ل‬ ‫صع‬ ‫لك‬‫ل‬‫ل‬‫ش‬‫رؤ‬ ‫لخ‬‫ل‬‫ل‬‫ق‬ ‫أ‬ ‫إ‬
‫لس‬‫ل‬‫ل‬ ‫لرء‬‫ل‬‫ل‬ ‫صع‬‫ىلف‬‫ف‬‫لب‬‫ل‬‫ل‬‫و‬‫م‬ ‫ل‬‫ل‬‫ل‬‫و‬ ‫لو‬‫ل‬‫ل‬ ‫لخ‬‫ل‬‫ل‬‫م‬‫س‬ ‫لر‬‫ل‬‫ل‬‫ف‬‫م‬ ‫لف‬‫ل‬‫ل‬ ‫ارف‬ ‫ل‬‫ل‬‫ل‬‫م‬ ‫ؤ‬
‫لك‬‫ل‬‫ش‬‫ؤ‬ ‫ل‬‫ل‬‫ىل‬‫ج‬ ‫لخ‬‫ه‬‫ج‬ ‫لو‬‫ل‬‫ف‬ ‫ه‬ ‫لذؤ‬ ‫لر‬‫ل‬‫ف‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫لث‬‫ح‬ ‫ؤ‬ ‫لذ‬‫ل‬‫هل‬ ‫لني‬‫م‬‫محك‬ ‫ؤ‬
‫لذ‬‫ل‬‫ل‬‫ل‬‫ﻫ‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ع‬‫ر‬ ‫ط‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫يف‬‫ذ‬‫إ‬ ‫لجمل‬‫ل‬‫ل‬‫ل‬ ‫ع‬ ‫رة‬ ‫لذك‬‫ل‬‫ل‬‫ل‬‫مل‬ ‫لف‬‫ل‬‫ل‬‫ل‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ي‬ ‫حت‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ل‬‫ىل‬‫ﻫ‬ ‫ىلس‬‫و‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ص‬ ‫ف‬
‫لث‬‫ل‬‫ل‬‫ل‬‫ل‬‫ح‬ ‫ؤ‬.‫لذ‬‫ل‬‫ل‬‫ل‬‫ل‬‫ﻫ‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫يعق‬ ‫أن‬ ‫ىلهر‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫ي‬ ‫ف‬ ‫ىل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫و‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ل‬‫ك‬ ‫لرىل‬‫ل‬‫ل‬‫ل‬‫ل‬ ، ‫لن‬‫ل‬‫ل‬‫ل‬‫ل‬‫و‬‫أ‬
‫ف‬ ‫ىل‬‫ل‬‫ل‬‫و‬ ‫ؤ‬ ‫لو‬‫ل‬‫ف‬ ‫ل‬‫ل‬ ‫ل‬‫ل‬ ‫ل‬‫ل‬‫ن‬‫يم‬ ‫أن‬ ‫لث‬‫ل‬‫ح‬ ‫ؤ‬‫ل‬‫ل‬‫ن‬‫يغ‬ ‫أن‬ ‫لره‬‫ل‬‫ض‬‫ر‬ ‫إىل‬ ‫لف‬‫ل‬ ‫ىل‬‫ط‬‫ؤ‬
‫لر‬‫م‬‫ىل‬‫ن‬‫حم‬ ‫ف‬ ‫لر‬‫يف‬ ‫أف‬ ‫الة‬ ‫ل‬‫ا‬ ‫ي‬ ‫أن‬ ‫مني‬ ‫ل‬ ‫مل‬ ‫لري‬‫ش‬‫ف‬ ‫أﻫ‬ ‫ؤخي‬ ‫ا‬
‫لم‬‫ل‬‫ل‬‫ل‬‫هل‬ ‫لري‬‫ل‬‫ل‬‫ل‬‫خل‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ىل‬‫ا‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫إىل‬ ‫مني‬ ‫ل‬‫ل‬‫ل‬‫ل‬ ‫مل‬ ‫لب‬‫ل‬‫ل‬‫ل‬ ‫لرو‬‫ل‬‫ل‬‫ل‬‫و‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ك‬‫رر‬ ‫مل‬ ‫ب‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫لذه‬‫ل‬‫ل‬‫ل‬‫ﻫ‬ ‫ه‬
‫يفر‬‫خ‬‫ىل‬‫ل‬‫و‬ ‫جمل‬ ‫ع‬ ‫ررك‬ ‫م‬ ‫و‬ ، ‫جمل‬ ‫ص‬ ‫رملني‬ ‫ؤ‬ ‫رل‬ ، ‫حلمخ‬ ‫هبم‬ ‫ؤش‬
‫آفني‬ ‫ني‬ ‫أت‬ ‫صح‬ ‫آؤ‬ ‫سمخ‬.

7. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
0
‫ا‬ ‫الفصف‬‫ألول‬
‫بياهما‬ ‫والفرق‬ ‫والرشوةك‬ ‫الهديةك‬
‫ع‬ ‫ا‬ ‫ثبثف‬ ‫ه‬ ‫ؤنرو‬ ‫ﻫذ‬ ‫عو‬ ‫حلخيث‬:
‫األول‬ ‫الفرع‬:‫الهدية‬
‫حثرن‬ ‫ف‬ ‫ع‬‫ؤن‬ ‫ﻫذ‬ ‫ه‬:
‫األول‬ ‫المبحث‬:‫بالهدية‬ ‫التمريف‬
‫غف‬ ‫ؤ‬ ‫ه‬ ‫هلخيف‬:‫فرؤ‬ ‫ء‬ ‫مل‬ ‫ىل‬ ،()
‫ر‬ً‫ن‬‫ط‬ ‫ضت‬ ‫ع‬ ‫ب‬ ‫ؤغريه‬()
.
‫لطب‬‫ل‬‫ص‬‫ال‬ ‫ه‬:‫لف‬‫ل‬‫فعقرر‬ ‫لرت‬‫ل‬‫ن‬‫ي‬ ‫لخة‬‫ل‬ ‫ل‬‫ل‬‫ا‬ ‫ع‬()
‫لذ‬‫ل‬‫ﻫ‬ ‫لر‬‫ل‬‫ه‬ ‫م‬
‫ين‬ ‫ؤع‬:«‫لر‬ً‫ف‬ ‫إك‬ ‫ت‬ ‫ل‬‫ؤ‬‫فر‬ ‫لو‬‫ف‬ ‫لر‬ً‫ىلم‬‫ع‬ ‫لريه‬‫غ‬‫ؤ‬ ‫ل‬ ‫ىلر‬‫ح‬ ‫ه‬ ‫ع‬‫ليف‬‫ع‬‫ؤ‬ ‫ل‬‫ؤ‬ ‫لو‬‫مم‬ ‫ىل‬ ،
‫ض‬ ‫ع‬ ‫ال‬ ‫ط‬ ‫ش‬ ‫ب‬»()
.
‫ين‬ ‫ؤع‬ ‫ش‬:
‫ع‬‫ؤعيف‬ ‫ؤ‬ ‫ممو‬ ‫ىل‬ ،:‫ن‬ ‫م‬ ‫كر‬‫ع‬‫ؤعيف‬ ‫ؤ‬ ‫ىلس‬‫ؤ‬ ‫فو‬ ‫ج‬ ‫أ‬.
()‫غف‬ ‫ؤ‬ ‫ه‬ ‫ملر‬:‫ىلرء‬‫ش‬‫ص‬ ‫ىل‬‫ت‬ ‫فو‬ ‫رن‬ ‫يف‬‫م‬ ‫ك‬ ‫مي‬ ‫فر‬.‫ل‬ ‫ؤ‬ ‫رن‬ ‫ؤ‬/3 5‫ه‬
‫الصطب‬:‫ينرت‬ ‫خة‬ ‫هل‬ ‫ع‬.‫أرجحهر‬ ‫فو‬:‫ن‬ ‫فع‬ ‫ز‬ ‫هبر‬ ‫رع‬ ‫ي‬ ‫ىلمف‬‫ق‬ ‫ؤ‬ ‫فر‬.‫ره‬ ‫صش‬
‫ين‬ ‫ط‬ ‫ىل‬ ‫ؤ‬ ‫ؤمظرو‬1‫ف‬ ‫ملمن‬ ‫ر‬‫ؤخ‬ ‫ل‬ ‫ؤث‬ ‫كرؤمقخ‬‫ني‬ ‫ؤ‬ ‫ىل‬‫ا‬ ‫و‬ ‫يخ‬:‫كرخلخفف‬
‫ر‬ ‫وكىن‬.‫يمظ‬:‫ين‬ ‫ىلف‬‫ؤ‬‫ملر‬ ‫ق‬ ‫ؤ‬ ‫ه‬ ‫ه‬ ‫أث‬ ‫ىلني‬ ‫ؤع‬-1.
()‫ين‬ ‫آن‬ ‫ؤق‬ ‫يف‬ ‫ه‬ ‫ت‬ ‫ملن‬5‫ين‬ ‫ملمري‬ ‫ر‬ ‫ملر‬31.
()‫يمظ‬:‫ؤرمرو‬ ‫و‬‫خ‬3/1‫رؤ‬ ‫مل‬ ‫ل‬ ‫أق‬5/‫ملمهرج‬/63
‫ؤمه‬ ‫ا‬ ‫أ‬ ‫فطرؤف‬/11.
()‫يمظ‬:‫رؤ‬ ‫مل‬ ‫ل‬ ‫أق‬5/‫ؤمه‬ ‫ا‬ ‫أ‬ ‫فطرؤف‬/11‫ه‬ ‫أث‬ ‫ىلني‬ ‫ؤع‬
‫ين‬ ‫ىلف‬‫ؤ‬‫ملر‬ ‫ق‬ ‫ؤ‬ ‫ه‬6600.

8. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫ؤغريه‬ ‫ىلر‬‫ح‬ ‫ه‬:‫ل‬‫ه‬‫ا‬ ‫ىلف‬‫ل‬‫ص‬ ‫ؤ‬ ‫ج‬ ‫أ‬:‫لخ‬ ‫ع‬‫ليف‬‫ع‬‫مل‬ ‫لو‬‫ف‬ ‫لري‬‫غ‬ ‫ؤ‬ ‫ل‬‫ىل‬ ،
‫ف‬.
‫فرؤ‬ ‫فو‬ ‫ر‬ً‫ىلم‬‫ع‬:‫ؤ‬ ‫ج‬ ‫أ‬‫اه‬ ‫يف‬‫ر‬‫ر‬:‫ىلم‬‫ع‬ ‫ال‬ ‫فر‬ ‫ف‬ ‫فمن‬ ‫ىل‬ ،.
‫ر‬ً‫ف‬ ‫إك‬:‫اه‬ ‫ؤرخقف‬ ‫ج‬ ‫أ‬:‫رىل‬ ، ‫ج‬ ‫ؤ‬ ‫ؤنقريت‬ ‫جمل‬ ‫ع‬ ‫ر‬ً‫ط‬‫ع‬.
‫ض‬ ‫ل‬‫ل‬‫ع‬ ‫ال‬ ‫ط‬ ‫ل‬‫ل‬‫ش‬ ‫لب‬:‫ل‬‫ل‬‫ه‬‫ا‬ ‫ط‬ ‫ل‬‫ل‬‫ش‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫لف‬‫ل‬ ‫هل‬ ‫ج‬‫ل‬‫ل‬ ‫أ‬:‫لخ‬‫ل‬‫ع‬.‫لف‬‫ل‬ ‫هل‬
‫اه‬ ‫ض‬ ‫ع‬ ‫جمل‬ ‫ع‬:‫ىل‬.
‫ل‬‫ل‬‫ل‬‫ل‬‫ه‬‫ا‬ ‫ة‬ ‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬ ‫ج‬‫ل‬‫ل‬‫ل‬ ‫أ‬:‫أ‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ح‬ ‫لر‬‫ل‬‫ل‬‫ط‬ ‫إ‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫س‬ ‫ض‬ ‫ل‬‫ل‬‫ل‬‫ع‬ ‫ط‬ ‫ل‬‫ل‬‫ل‬‫ش‬
‫رطو‬ ‫إحقرق‬.
‫ﻫ‬ ‫ؤغ‬ ‫ج‬ ‫أ‬:‫ملر‬ ‫ه‬ ‫يفف‬‫ر‬‫ىل‬‫خل‬:‫ل‬‫ه‬‫ملم‬ ‫لو‬‫ف‬‫ر‬ ‫ؤ‬ ‫لف‬‫ي‬‫هلخ‬ ‫لر‬‫ه‬‫فم‬
‫عمهر‬()
.
‫الأاني‬ ‫المبحث‬:‫لليها‬ ‫والمكافأة‬ ‫ونبولها‬ ‫الهدية‬ ‫ل‬ ‫ب‬
‫لر‬‫ل‬‫ه‬‫ىل‬‫ع‬ ‫لث‬‫ل‬‫ح‬ ‫ىلم‬‫ل‬‫ل‬‫ك‬‫حل‬ ‫ع‬‫لرر‬‫ل‬‫ش‬‫ؤ‬ ‫لر‬‫ل‬‫هب‬ ‫ل‬‫ل‬‫ف‬‫أ‬ ‫لخ‬‫ل‬‫ق‬‫ا‬ ‫لذهلرت‬‫ل‬ ‫إىل‬ ‫ل‬ ‫لخ‬‫ل‬‫م‬‫ف‬ ‫لف‬‫ل‬‫ي‬‫هلخ‬()
‫ل‬‫م‬‫ؤ‬ ‫لو‬‫ع‬ ‫ل‬‫م‬‫ع‬ ، ‫ل‬‫ض‬‫ر‬ ‫ة‬‫ل‬‫ي‬‫ﻫ‬ ‫أيب‬ ‫و‬ ‫ا‬ ‫ف‬‫ىل‬‫ق‬ ‫يف‬‫ر‬‫ك‬‫إن‬‫لر‬‫ق‬:«‫تاء‬‫ا‬‫ن‬ ‫تا‬‫ي‬
‫جار‬ ‫تحقر‬ ‫ال‬ ‫المالمات‬‫شاة‬ ‫فرسن‬ ‫لو‬‫و‬ ‫تهاك‬‫ر‬‫ليا‬ ‫ة‬»()
.
‫لر‬‫ل‬‫ه‬‫فم‬ ‫لرية‬‫ل‬‫ث‬‫ك‬‫ين‬ ‫ل‬‫ل‬‫ر‬‫يف‬ ‫لف‬‫ل‬‫ي‬‫هلخ‬ ‫لو‬‫ل‬ ‫ا‬ ‫ه‬ ‫لرء‬‫ل‬‫ج‬:‫ل‬‫ل‬‫ض‬‫ر‬ ‫ة‬ ‫ل‬‫ل‬‫ي‬ ‫ﻫ‬ ‫أيب‬ ‫لو‬‫ل‬‫ع‬
()‫يمظ‬:‫ؤخيو‬ ‫ع‬ ‫ىلرء‬‫ح‬‫إ‬/5-5‫ك‬ ‫ؤ‬ ‫ى‬ ‫اعر‬/‫رري‬ ‫ؤ‬ ‫اعح‬
5/610‫ملغ‬3/50‫حلخيث‬ ‫يف‬ ‫ه‬ ‫ؤمهريف‬/30.
()‫ملغ‬3/0.
()‫خرري‬ ‫ؤ‬:533.‫وو‬ ‫ؤن‬–‫ني‬ ‫ؤ‬ ‫اعح‬ ‫ؤنرء‬ ‫ك‬-:‫ﻫ‬ ‫حم‬ ‫ؤ‬ ‫ىلو‬ ‫ق‬ ‫ىلم‬‫ظ‬ُ‫ع‬
‫ري‬ ‫ؤ‬:‫حلرا‬ ‫ض‬ ‫ف‬.‫وو‬ ‫ا‬ ‫ت‬ ً‫يرز‬ ‫ؤشرة‬ ‫جمل‬ ‫ع‬ ‫يط‬.‫ين‬ ‫ملمري‬ ‫ر‬ ‫ملر‬33
‫رري‬ ‫ؤ‬ ‫اعح‬5/63.

9. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫ؤم‬ ‫عو‬ ‫عم‬ ،‫قر‬:«‫تحابوا‬ ‫تهادوا‬»()
.
‫رهبر‬ ‫وعح‬ ‫جمل‬ ‫ع‬ ‫مترع‬()
.
‫ل‬‫ل‬‫ل‬‫ه‬‫ا‬ ‫لمفت‬‫ل‬‫ل‬ ‫حل‬ ‫لف‬‫ل‬‫ل‬‫ىل‬‫ع‬‫الجعمر‬ ‫لر‬‫ل‬‫ل‬ ‫مل‬ ‫لرر‬‫ل‬‫ل‬‫ث‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫لر‬‫ل‬‫ل‬‫ه‬‫ىل‬ ‫ع‬ ‫لف‬‫ل‬‫ل‬ ‫ي‬ ‫لر‬‫ل‬‫ل‬‫مل‬
‫لح‬‫ش‬‫ؤ‬ ‫ل‬‫ن‬‫يف‬ ‫ذ‬ ‫جمل‬ ‫ع‬ ‫ف‬ ‫و‬ ‫ؤع‬ ‫إىل‬ ‫ل‬‫لرذ‬ ‫ؤ‬ ‫لس‬‫ن‬‫يف‬ ‫لو‬‫ع‬()
‫ل‬‫ﻫ‬
‫ل‬‫ل‬‫ل‬‫ل‬‫ع‬‫ؤ‬ ‫لن‬‫ل‬‫ل‬‫ل‬‫ط‬ ‫ع‬ ‫ؤ‬ ‫لرمل‬‫ل‬‫ل‬‫ل‬ ‫ؤ‬ ‫لخ‬‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫ؤ‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ي‬‫كرهلخ‬ ‫لب‬‫ل‬‫ل‬‫ل‬‫ج‬‫م‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ك‬‫ؤه‬ ‫ف‬ ‫ىل‬‫ل‬‫ل‬‫ل‬‫ل‬‫و‬
‫هل‬ ‫ل‬ ‫ف‬ ‫و‬ ‫ا‬ ‫جمل‬ ‫ع‬ ‫مكرانة‬ ‫ؤ‬ ‫جلرر‬ ‫ؤرخي‬ ‫يف‬ ‫ؤق‬ ‫ج‬‫ز‬ ‫ؤ‬ ‫كرهلخيف‬
‫ه‬ ‫ل‬ ‫طرن‬ ‫ؤ‬ ‫اليف‬ ‫ه‬ ‫مو‬ ‫ىل‬ ‫ع‬ ‫رن‬ ‫ال‬ ‫ممو‬ ‫ض‬ ‫ا‬ ‫أ‬()
.
‫لر‬‫ل‬‫ل‬‫ظ‬ ‫ؤ‬ ‫لخه‬‫ل‬‫ل‬‫ص‬‫فقر‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫لب‬‫ل‬‫ل‬‫و‬‫م‬ ‫لر‬‫ل‬‫ل‬‫ه‬‫ىل‬ ‫ع‬ ‫لث‬‫ل‬‫ل‬‫ح‬ ‫ر‬ ‫ل‬‫ل‬‫ل‬‫ف‬‫ص‬ ‫لذه‬‫ل‬‫ل‬‫ﻫ‬ ‫لو‬‫ل‬‫ل‬‫ك‬
‫لفت‬‫ل‬‫ن‬‫رصؤ‬ ‫ل‬‫ل‬‫ىل‬ ‫ع‬ ‫يف‬‫ر‬‫ح‬ ‫ل‬‫ل‬‫و‬ ، ‫لع‬‫ل‬‫ف‬ ‫لذي‬‫ل‬‫ؤ‬ ‫ل‬‫ل‬‫م‬‫ع‬ ‫ىلن‬‫ؤ‬‫لن‬‫ل‬ ‫ه‬ ‫لف‬‫ل‬‫مي‬ ‫ؤق‬ ‫ل‬‫ل‬‫ق‬ ‫ط‬
‫لرىل‬ ‫ؤ‬ ‫ق‬ ‫ه‬:‫ا‬‫م‬‫يم‬ِ‫م‬َ‫ج‬ ِ‫ض‬ْ‫َر‬ْ‫األ‬ ‫ي‬ِ‫ف‬ ‫ا‬َ‫م‬ َ‫ت‬ْ‫ق‬َ‫ف‬ْ‫ت‬‫ن‬َ‫أ‬ ْ‫و‬َ‫ل‬ ْ‫ع‬ِ‫ه‬ِ‫ب‬‫و‬ُ‫ل‬ُ‫ت‬‫ن‬ َ‫ن‬ْ‫ي‬َ‫ت‬‫ب‬ َ‫ف‬َ‫ل‬َ‫أ‬َ‫و‬
‫تيع‬‫ت‬ِ‫ك‬َ‫ح‬ ‫ت‬‫ت‬‫ي‬َِ‫ل‬ ُ‫ت‬‫ت‬َ‫ن‬ِ‫إ‬ ْ‫ع‬ُ‫ه‬َ‫ت‬‫ا‬‫ت‬‫ت‬ْ‫ت‬‫ي‬َ‫ت‬‫ب‬ َ‫تف‬‫ت‬َ‫ل‬َ‫أ‬ َ‫ت‬‫ت‬َ‫ل‬‫ال‬ َ‫ن‬‫ت‬‫ت‬ِ‫ك‬َ‫ل‬َ‫و‬ ْ‫ع‬ِ‫ه‬ِ‫ب‬‫تو‬‫ت‬ُ‫ل‬ُ‫ت‬‫ن‬ َ‫ن‬ْ‫تي‬‫ت‬َ‫ت‬‫ب‬ َ‫تت‬‫ت‬ْ‫ف‬َ‫ل‬َ‫أ‬ ‫تا‬‫ت‬َ‫م‬
[‫ص‬‫يفنر‬:3.]
‫لن‬‫ل‬‫ؤ‬‫ل‬ ‫يو‬ ‫لر‬‫ل‬‫ه‬‫ملع‬ ‫لني‬‫ل‬ ‫لف‬‫ل‬ ‫ا‬ ‫لف‬‫ل‬ ‫جت‬ ‫لر‬‫ل‬‫هن‬‫ص‬ ‫لهنؤنت‬‫ل‬‫ع‬ ‫ؤ‬ ‫ف‬ ‫ىل‬‫ل‬‫ل‬‫و‬ ‫لف‬‫ل‬‫ي‬‫هلخ‬
‫لرا‬‫ل‬‫ل‬‫ل‬‫ل‬‫م‬ ‫إذ‬ ‫لمهم‬‫ل‬‫ل‬‫ل‬‫ل‬‫ىل‬(5)
‫لرن‬‫ل‬‫ل‬‫ل‬‫ل‬‫ق‬‫ي‬ ‫ط‬ ‫ﻫم‬ ‫لرا‬‫ل‬‫ل‬‫ل‬‫ل‬‫م‬ ‫لخ‬‫ل‬‫ل‬‫ل‬‫ل‬‫ع‬ ‫مني‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫مل‬ ‫لني‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫ا‬
‫ة‬ ‫ل‬‫ل‬‫ي‬ ‫ﻫ‬ ‫أيب‬ ‫لو‬‫ل‬ ‫ا‬ ‫ةت‬ ‫ل‬‫ل‬ ‫ه‬ ‫لف‬‫م‬‫رجل‬ ‫زﻫم‬ ‫ل‬‫ل‬‫ا‬ ‫ىلر‬‫يف‬‫خ‬‫ل‬‫ل‬‫ؤ‬ ‫ه‬ ‫يفم‬ ‫ر‬ ‫ل‬‫ل‬‫و‬ ‫لمهم‬‫ف‬‫ص‬
‫لر‬‫ل‬‫ل‬‫ق‬ ‫ل‬‫ل‬‫ل‬‫م‬‫ع‬ ، ‫ل‬‫ل‬‫ل‬‫ض‬‫ر‬:، ‫ل‬‫ل‬‫ل‬‫و‬‫ر‬ ‫لر‬‫ل‬‫ل‬‫ق‬:«‫ح‬ ‫تة‬‫ت‬‫ت‬‫ا‬‫الي‬ ‫لو‬ ‫تد‬‫ت‬‫ت‬‫ت‬ ‫ال‬‫تع‬‫ت‬‫ت‬‫ت‬
()‫ص‬ ‫ه‬ ‫خرري‬ ‫ؤ‬‫ملن‬ ‫ل‬:56‫حا‬ ‫و‬ ‫قر‬:‫ىلح‬‫ح‬‫ص‬ ‫ه‬ ‫إومر‬.‫ري‬ ‫حل‬ ‫ىلص‬‫خ‬ ‫ؤع‬
/0 1.
()‫اعرج‬ ‫فغ‬/63.
()‫ؤقمرع‬ ‫كشرهل‬/66.
()‫يمظ‬:‫ؤخيو‬ ‫ع‬ ‫ىلرء‬‫ح‬‫إ‬/5‫ين‬ ‫ىلف‬‫ؤ‬‫ملر‬ ‫ق‬ ‫ؤ‬ ‫ه‬ ‫ه‬ ‫أث‬ ‫ىلني‬ ‫ؤع‬660
5‫ين‬ ‫ىلف‬‫ف‬‫موب‬ ‫ف‬ ‫ي‬ ‫ؤش‬ ‫ه‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ميف‬ ‫ج‬33-15.
(5)‫يمظ‬:‫ؤ‬ ‫ىل‬‫ق‬‫حت‬‫ين‬ ‫هلخيف‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ني‬ ‫ق‬ ‫ؤن‬ ‫ه‬ ‫ىلف‬ ‫ق‬/55-66.

10. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫إذا‬ ‫تيء‬‫ت‬‫ت‬‫ت‬‫ش‬ ‫تع‬‫ت‬‫ت‬‫ت‬‫ل‬‫ل‬ ‫تع‬‫ت‬‫ت‬‫ت‬‫ك‬‫أدل‬ ‫ال‬ ‫أو‬ ‫تابواك‬‫ت‬‫ت‬‫ت‬‫ح‬‫ت‬ ‫تع‬‫ت‬‫ت‬‫ت‬‫ت‬‫ح‬ ‫توا‬‫ت‬‫ت‬‫ت‬‫ا‬‫تؤم‬ ‫وال‬ ‫تواك‬‫ت‬‫ت‬‫ت‬‫ا‬‫تؤم‬
‫تاكع‬‫ت‬‫ت‬‫ت‬‫ي‬‫ب‬ ‫م‬ ‫ت‬‫ت‬‫ت‬‫ت‬‫ا‬‫ال‬ ‫توا‬‫ت‬‫ت‬‫ت‬‫م‬‫أف‬ ‫تاببتع‬‫ت‬‫ت‬‫ت‬‫ح‬‫ت‬ ‫تو‬‫ت‬‫ت‬‫ت‬‫م‬‫فملت‬»()
‫لف‬‫ل‬‫ل‬‫ل‬‫ي‬‫هلخ‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫يف‬‫ر‬‫ك‬ ‫لفذ‬‫ل‬‫ل‬‫ل‬‫ا‬
‫أ‬ ‫ل‬ ‫فث‬ ‫لو‬ ‫ن‬ ‫لر‬‫مل‬‫ر‬ ‫لف‬‫ي‬‫هلخ‬ ‫لذ‬‫ك‬‫ا‬ ‫كب‬ ‫ي‬ ‫ﻫ‬ ‫ﻫذ‬ ‫و‬ ‫ن‬ ‫ب‬ ‫رؤ‬
‫أكث‬!
‫رذهلرت‬ ‫جمل‬ ‫ع‬ ‫ر‬ ‫ؤ‬ ‫ر‬ ‫إ‬ ‫ىل‬‫ا‬ ‫هلخيف‬ ‫ق‬:
*‫لريب‬‫ل‬‫ط‬‫خل‬ ‫لر‬‫ل‬‫ق‬:«‫ل‬‫ل‬‫م‬‫ؤ‬ ‫ل‬‫ل‬ ‫ق‬‫لرل‬‫ل‬ ‫ل‬‫ل‬‫ك‬‫ؤ‬ ‫لو‬‫ل‬‫ف‬ ‫ع‬ ‫ل‬‫ل‬‫يف‬ ‫لف‬‫ل‬‫ي‬‫هلخ‬
‫ل‬ ‫ل‬‫ل‬ ‫ؤق‬ ‫ل‬‫ل‬ ‫لنؤن‬‫ل‬‫ع‬‫ي‬ ‫ت‬ ‫ل‬‫ل‬ ‫خل‬ ‫لو‬‫ل‬ ‫ح‬ ‫لو‬‫ل‬‫ف‬...‫ل‬‫ل‬‫ؤ‬ ً‫رر‬ ‫ل‬‫ل‬‫ش‬ ‫لف‬‫ل‬‫ي‬‫هلخ‬ ‫لو‬‫ل‬‫ك‬‫أ‬ ‫لرن‬‫ل‬‫ك‬
‫لن‬‫ل‬‫ل‬‫ل‬‫ص‬ ‫ل‬‫ل‬‫ل‬‫ل‬ ‫أفرر‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫لررة‬‫ل‬‫ل‬‫ل‬‫ف‬‫أ‬‫لف‬‫ل‬‫ل‬‫ل‬‫ف‬‫ملعقخ‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ع‬‫ؤك‬ ‫ه‬:‫لو‬‫ل‬‫ل‬‫ل‬ ‫يق‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫يف‬‫ن‬
‫هلخيف‬»()
.
‫ل‬‫ل‬‫ل‬‫م‬‫ع‬ ، ‫ل‬‫ل‬‫ل‬‫ض‬‫ر‬ ‫ل‬‫ل‬‫ل‬ ‫ف‬ ‫لو‬‫ل‬‫ل‬ ‫لو‬‫ل‬‫ل‬ ‫ا‬ ‫لرت‬‫ل‬‫ل‬‫ﻫ‬ ‫ر‬ ‫ه‬ ‫ل‬‫ل‬‫ل‬‫ك‬‫ي‬ ‫لرت‬‫ل‬‫ل‬‫هل‬ ‫ق‬ ‫لعحف‬‫ل‬‫ل‬ ‫ىل‬‫ا‬
‫ر‬ً‫ع‬ ‫ا‬ ‫ف‬:«‫الهدية‬ ‫تردوا‬ ‫ال‬»()
.
‫لر‬‫ل‬‫ل‬‫ل‬ ‫ي‬ ‫ل‬‫ل‬‫ل‬‫ل‬ ‫،ع‬‫لرىل‬‫ل‬‫ل‬‫ل‬ ، ‫لر‬‫ل‬‫ل‬‫ل‬‫ق‬ ‫لرت‬‫ل‬‫ل‬‫ل‬‫ه‬‫ىل‬‫ا‬ ‫هل‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ر‬‫ؤع‬:َ‫تاء‬‫ت‬‫ت‬‫ت‬َ‫ءا‬‫ا‬‫ال‬ ‫توا‬‫ت‬‫ت‬‫ت‬ُ‫ت‬َ‫آ‬َ‫و‬
‫تا‬‫ت‬‫م‬‫ي‬ِ‫ا‬َ‫ه‬ ُ‫تو‬‫ت‬ُ‫ل‬ُ‫ك‬َ‫ف‬ ‫تا‬‫ت‬‫م‬‫ا‬ْ‫ف‬َ‫ت‬‫ن‬ ُ‫ت‬‫ت‬ْ‫ا‬ِ‫م‬ ‫س‬‫ء‬ْ‫تي‬‫ت‬َ‫ش‬ ْ‫تن‬‫ت‬َ‫ل‬ ْ‫تع‬‫ت‬ُ‫ك‬َ‫ل‬ َ‫ن‬ْ‫تب‬‫ت‬ِ ْ ِِ‫ت‬‫ت‬َ‫ف‬ ‫م‬‫ة‬‫ت‬‫ت‬َ‫ل‬ْ‫ح‬ِ‫ن‬ َ‫ن‬ِ‫ه‬ِ‫ات‬َ‫ن‬ُ‫د‬‫ت‬‫ت‬َ‫ص‬
‫ا‬‫م‬‫ي‬ِ‫ر‬َ‫م‬[‫رء‬ ‫ؤم‬:.]
‫ج‬‫لز‬‫ؤ‬ ‫ل‬‫ف‬‫أ‬ ‫لرىل‬ ، ‫صن‬ ‫هلخيفت‬ ‫ق‬ ‫رحف‬ ‫إ‬ ‫جمل‬ ‫ع‬ ‫الؤف‬ ‫يف‬ ‫ان‬
‫مم‬ ‫أ‬ ‫ف‬ ‫يفنس‬ ‫طر‬ ‫فر‬ ‫نكو‬‫ر‬ً‫ىلل‬‫م‬‫ﻫ‬ ‫يف‬‫ن‬ ‫صن‬ ‫ﻫر‬ ‫فه‬ ‫فو‬ ‫أعطع‬ ‫ر‬
‫ر‬ً‫يل‬ ‫ف‬()
‫لف‬‫ي‬‫ﻫخ‬ ‫لر‬‫ه‬‫ج‬‫ؤز‬ ‫لر‬‫ه‬‫فم‬ ‫ﻫ‬.‫ن‬‫لذ‬‫ﻫ‬:‫ى‬ ‫ل‬‫ق‬‫أ‬ ‫لو‬‫ف‬ ‫لن‬‫ص‬ ‫ؤ‬ ‫ل‬‫ف‬‫ص‬
()‫م‬ ‫ف‬:5.
()‫مو‬ ‫ؤ‬ ‫رمل‬ ‫ف‬/33.
()‫و‬ ‫حم‬ ‫و‬ ‫أاخ‬ ‫مخ‬ ‫ف‬:3 3.‫ر‬ ‫صؤ‬ ‫صحح‬.‫ىلو‬ ‫ؤغ‬ ‫ء‬ ‫إر‬3/56.
()‫يمظ‬:‫ين‬ ‫هلخيف‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ني‬ ‫ق‬ ‫ؤن‬ ‫ه‬ ‫ىلف‬ ‫ؤق‬ ‫ىل‬‫ق‬‫حت‬55-66.

11. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫هلخيف‬ ‫ق‬ ‫رحف‬ ‫إ‬ ‫جمل‬ ‫ع‬ ‫ؤف‬ ‫ص‬.
‫لذي‬‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫لخ‬‫ل‬‫ل‬‫ل‬‫ر‬‫ؤق‬ ‫لرقض‬‫ل‬‫ل‬‫ل‬‫م‬‫ي‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ه‬‫ىل‬ ‫ع‬ ‫لف‬‫ل‬‫ل‬‫ل‬ ‫إذ‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ي‬‫هلخ‬ ‫ل‬‫ل‬‫ل‬‫ل‬ ‫ق‬ ‫ه‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ك‬‫ي‬
‫عيفة‬ ‫ف‬ ‫ق‬ ‫ؤ‬ ‫ه‬ ‫ملقرصخ‬ ‫صن‬ ‫ت‬ ‫ؤ‬ ‫ع‬ ‫ش‬()
.
‫لري‬‫ل‬‫غ‬ ‫لذؤ‬‫ل‬ ‫لر‬‫ل‬‫هن‬‫أ‬ ‫لم‬‫ل‬ ‫ع‬ ‫إن‬ ‫لر‬‫ل‬‫ﻫ‬ ‫ر‬ ‫لف‬‫ل‬‫لس‬‫ل‬‫يف‬‫أ‬ ‫ى‬ ‫ر‬ ‫لر‬‫ل‬‫مل‬ ‫لست‬‫ل‬‫ن‬‫يف‬ ‫لف‬‫ل‬‫ىل‬‫ط‬
، ‫ل‬‫ل‬‫ل‬‫و‬‫ر‬ ‫لر‬‫ل‬‫ل‬‫ق‬ ‫ل‬‫ل‬‫ل‬‫م‬‫ع‬ ، ‫ل‬‫ل‬‫ل‬‫ض‬‫ر‬:«‫إال‬ ‫تلع‬‫ت‬‫ت‬‫ا‬‫م‬ ‫تر‬‫ت‬‫ت‬‫م‬‫ا‬ ‫تال‬‫ت‬‫ت‬‫م‬ ‫تف‬‫ت‬‫ت‬‫ح‬‫ي‬ ‫ال‬
‫نفا‬ ‫بفيب‬»()
‫ذه‬ ‫أ‬ ‫مهخي‬ ‫ؤ‬ ‫حيو‬ ‫ال‬ ‫ممر‬ ‫يف‬‫ر‬‫ك‬ ‫أ‬()
.
‫ممف‬ ‫ؤ‬ ‫ر‬ً‫ا‬ ‫رت‬ً‫يف‬‫ر‬‫فم‬ ‫رذهلر‬ ‫كرن‬‫إن‬ ‫ﻫر‬ ‫ر‬ ‫ر‬ ‫ي‬.
‫لف‬‫ل‬‫ي‬‫هلخ‬ ‫لجمل‬‫ل‬‫ل‬ ‫ع‬ ‫لنة‬‫ل‬‫ا‬‫ملكر‬ ‫لعحف‬‫ل‬()
‫لف‬‫ل‬‫ل‬‫ش‬‫عرو‬ ‫لو‬‫ل‬ ‫ا‬ ‫لرت‬‫ل‬‫ل‬‫ه‬‫فم‬ ‫لو‬‫ل‬‫ق‬‫ن‬ ‫ل‬‫ل‬‫ل‬‫ؤ‬
‫ل‬‫ل‬‫ل‬‫ل‬‫ؤ‬‫قر‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ه‬‫عم‬ ، ‫ل‬‫ل‬‫ل‬‫ل‬‫ض‬‫ر‬:«‫لرن‬‫ل‬‫ل‬‫ل‬‫ك‬، ‫ل‬‫ل‬‫ل‬‫ل‬‫و‬‫ر‬‫لف‬‫ل‬‫ل‬‫ل‬‫ىل‬‫ث‬‫ي‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ي‬‫هلخ‬ ‫لو‬‫ل‬‫ل‬‫ل‬ ‫يق‬
‫لر‬‫ل‬‫ه‬‫ىل‬ ‫ع‬»(5)
‫لر‬‫ل‬‫ق‬ ‫لر‬‫ل‬‫م‬‫عمه‬ ، ‫ل‬‫ل‬‫ض‬‫ر‬ ‫ل‬‫ل‬‫م‬‫ع‬ ‫لو‬‫ل‬ ‫لو‬‫ل‬‫ع‬:، ‫ل‬‫ل‬‫و‬‫ر‬ ‫لر‬‫ل‬‫ق‬:
«‫ت‬‫ل‬ ‫فادلوا‬ ‫ك‬ ‫ون‬ ‫تكاف‬ ‫ما‬ ‫تيدوا‬ ‫لع‬ ِ‫ف‬ ‫ك‬ ‫و‬ ‫فكاف‬ ‫إليكع‬ ‫أهدى‬ ‫من‬
‫كافأتمو‬‫ند‬ ‫أ‬ ‫ترو‬ ‫حتع‬»(3)
.
‫لر‬‫ل‬‫ه‬ ‫مث‬ ‫ا‬ ‫إال‬ ‫لر‬‫ل‬‫ه‬‫فم‬ ‫جمل‬ ‫لنع‬‫ل‬ ‫لف‬‫ل‬‫ي‬‫هلخ‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫لنة‬‫ل‬‫ا‬‫ملكر‬ ‫ن‬ ‫ل‬‫ل‬‫ك‬ ‫أن‬ ‫لو‬‫ل‬ ‫صا‬
()‫يمظ‬:‫رري‬ ‫ؤ‬ ‫اعح‬5/0‫صحك‬ ‫ه‬ ‫ﻫر‬ ‫أث‬ ‫ىلف‬‫م‬‫ؤ‬‫ىلف‬‫ع‬ ‫ؤش‬ ‫ر‬/3
‫ين‬ ‫عخ‬ ‫ؤق‬3.
()‫و‬ ‫حم‬ ‫و‬ ‫أاخ‬ ‫مخ‬ ‫ف‬:061‫رقط‬‫ؤخ‬/3.‫ىلو‬ ‫ؤغ‬ ‫ء‬ ‫إر‬ ‫ر‬ ‫صؤ‬ ‫صحح‬
5/16.
()‫رري‬ ‫ؤ‬ ‫اعح‬5/‫ىلف‬‫ه‬‫ؤنق‬ ‫ؤكيفى‬ ‫ى‬ ‫ؤنعر‬/0‫ش‬ ‫إىل‬ ‫ىلو‬ ‫ؤ‬ ‫فمرر‬
‫ىلو‬‫ؤ‬‫ؤخ‬/5.
()‫يمظ‬:‫مو‬ ‫ؤ‬ ‫رمل‬ ‫ف‬/33ً‫ال‬ ‫ق‬ ‫ذك‬:‫ملكرانة‬ ‫ل‬ ‫ج‬.
(5)‫خرري‬ ‫ؤ‬:535.
(3)‫حلركم‬/‫قر‬( :‫ىلخني‬‫ش‬‫ؤ‬ ‫ط‬ ‫ش‬ ‫جمل‬ ‫ع‬ ‫ىلح‬‫ح‬‫ص‬ ‫حخيث‬ ‫ﻫذ‬)‫ؤذﻫ‬ ‫اق‬.

12. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬5
()
، ‫صخق‬ ‫ت‬‫ىلم‬‫ظ‬ ‫ؤ‬:ْ‫َو‬‫أ‬ ‫ا‬َ‫ه‬ْ‫ت‬‫ا‬ِ‫م‬ َ‫ن‬َ‫ا‬ْ‫َح‬‫أ‬ِ‫ب‬ ‫وا‬ُ‫ي‬َ‫ح‬َ‫ف‬ ‫س‬‫ة‬َ‫ي‬ِ‫ح‬َ‫ت‬ِ‫ب‬ ْ‫ع‬ُ‫يت‬‫ء‬‫ي‬ُ‫ح‬ ‫ا‬َ‫ذ‬ِ‫إ‬َ‫و‬
‫ا‬‫م‬‫يب‬ِ‫ا‬َ‫ح‬ ‫س‬‫ء‬ْ‫ي‬َ‫ش‬ ‫ء‬‫ف‬ُ‫ك‬‫ع‬َ‫ل‬َ‫ل‬ َ ‫ا‬َ‫ك‬ََ‫ل‬‫ال‬ َ ِ‫إ‬ ‫ا‬َ‫ُوه‬‫د‬ُ‫ر‬[‫رء‬ ‫ؤم‬:33.]
‫الأاني‬ ‫الفرع‬:‫الرشوة‬
‫رحث‬ ‫ف‬ ‫ثبثف‬ ‫ه‬ ‫ع‬‫ؤن‬ ‫ﻫذ‬ ‫عو‬ ‫حلخيث‬:
‫األول‬ ‫المبحث‬:‫بالرشوة‬ ‫التمريف‬
‫لف‬‫ل‬‫ل‬‫ل‬‫غ‬ ‫ؤ‬ ‫ه‬ ‫ة‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬:‫ل‬‫ل‬‫ل‬‫ل‬ ‫ك‬‫لر‬‫ل‬‫ل‬‫ل‬‫ه‬‫اعح‬ ‫لمهر‬‫ل‬‫ل‬‫ل‬‫ض‬ ‫ء‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ؤ‬()
:‫ل‬‫ل‬‫ل‬‫ل‬‫ىل‬‫ط‬ ‫ي‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ف‬
‫يخ‬ ‫ي‬ ‫فر‬ ‫جمل‬ ‫ع‬ ‫حيم‬ ‫أ‬ ‫ؤ‬ ‫ىلحكم‬‫ؤ‬ ‫ريهت‬ ‫أ‬ ‫حلركم‬ ‫ؤشخص‬()
.
‫الصطب‬ ‫ه‬:‫لخت‬‫ق‬‫يف‬ ‫لو‬‫ف‬ ‫لر‬‫ه‬‫ظم‬ ‫ف‬ ‫ي‬ ‫ال‬ ‫ينرت‬ ‫خة‬ ‫ا‬ ‫ع‬
‫لف‬‫ل‬ ‫يف‬‫ر‬‫ف‬ ‫لري‬‫ل‬ ‫أ‬ ‫لف‬‫ل‬ ‫جرف‬ ‫لري‬‫ل‬ ‫لر‬‫ل‬‫هن‬ ‫ؤك‬()
‫لخيو‬‫ل‬ ‫عر‬ ‫لو‬‫ل‬ ‫ل‬‫ل‬ ‫يف‬ ‫لر‬‫ل‬‫ف‬ ‫لمهر‬‫ل‬ ‫أح‬
‫ر‬ ‫ل‬‫ل‬‫ل‬‫ر‬‫مل‬ ‫لرحف‬‫ل‬‫ل‬‫ر‬‫ؤ‬(5)
‫ر‬ ‫لذك‬‫ل‬‫ل‬‫مل‬ ‫ي‬ ‫ل‬‫ل‬‫ل‬‫غ‬ ‫ؤ‬ ‫لن‬‫ل‬‫ل‬‫ي‬ ‫ؤع‬ ‫ل‬‫ل‬‫ل‬‫ﻫ‬.‫ع‬‫لخ‬‫ل‬‫ل‬ ‫ي‬ ‫ال‬ ‫ل‬‫ل‬‫ل‬‫ىل‬
‫ي‬ ‫غ‬ ‫ؤ‬ ‫مرﻫر‬ ‫ف‬ ‫الصطب‬ ‫ه‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ىن‬ ‫ف‬.
‫الأاني‬ ‫المبحث‬:‫الرشوة‬ ‫أضرار‬
‫لرىل‬‫ل‬‫ل‬‫ل‬ ، ‫لف‬‫ل‬‫ل‬‫ل‬‫م‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ه‬‫ىل‬ ‫ع‬ ‫لخ‬‫ل‬‫ل‬‫ل‬‫ع‬ ‫ملع‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫ا‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫و‬‫ملكر‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫ة‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬
‫لر‬‫ل‬‫ل‬‫مم‬ ‫ل‬‫ل‬‫ه‬‫ا‬ ‫ت‬ ‫ل‬‫ل‬‫م‬‫ع‬ ‫ل‬‫ل‬‫ن‬‫ؤ‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫لف‬‫ل‬‫ل‬‫م‬‫ىل‬ ‫لخ‬‫ل‬‫و‬‫فنر‬ ‫لف‬‫ل‬‫م‬‫ىل‬‫ظ‬‫ع‬ ‫ر‬ ‫ل‬‫ل‬‫ض‬‫أ‬ ‫لر‬‫ل‬‫ه‬‫ىل‬‫ا‬
()‫يمظ‬:‫رري‬ ‫ؤ‬ ‫اعح‬5/0.
()‫ين‬ ‫ؤرحرل‬ ‫خمعرر‬‫ىلط‬‫ا‬ ‫س‬ ‫ؤقرف‬/3.
()‫ين‬ ‫ملمري‬ ‫ر‬ ‫ملر‬3.
()‫يمظ‬:‫رري‬ ‫ؤ‬ ‫اعح‬5/‫ين‬ ‫ىلف‬‫ف‬‫موب‬ ‫ف‬ ‫ي‬ ‫ؤش‬ ‫ه‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ميف‬ ‫ج‬50-5.
(5)‫اعرر‬ ‫ر‬5/3‫يمظ‬:‫مف‬ ‫ؤ‬ ‫ش‬0/33‫ة‬ ‫ش‬ ‫ؤ‬ ‫ني‬ ‫ق‬ ‫ؤن‬ ‫ه‬ ‫ىلف‬ ‫ؤق‬ ‫ىل‬‫ق‬‫حت‬
‫ين‬ ‫هلخيف‬3.

13. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
3
‫صفر‬ ‫ة‬ ‫ل‬‫ل‬ ‫ص‬ ‫لخ‬‫ل‬‫ك‬‫يل‬ ‫لب‬‫ل‬‫و‬‫م‬ ‫لر‬‫ل‬‫م‬‫ىلم‬ ‫ت‬ ‫ر‬ ‫ل‬‫ل‬‫و‬ ‫ل‬‫ل‬‫م‬‫ع‬ ‫لنفو‬‫ل‬ ‫لو‬‫ل‬‫ي‬‫لني‬‫ل‬ ‫لف‬‫ل‬‫يف‬
‫لرىل‬‫ل‬‫ل‬ ، ‫لر‬‫ل‬‫ل‬‫ق‬ ‫منيت‬ ‫ل‬‫ل‬‫ل‬ ‫مل‬:َ‫ن‬ْ‫تي‬‫ت‬‫ت‬‫ت‬َ‫ت‬‫ب‬ ‫وا‬ُ‫ح‬ِ‫تل‬‫ت‬‫ت‬ْ‫َص‬‫أ‬َ‫ف‬ ‫ة‬َ‫تو‬‫ت‬‫ت‬ْ ِ‫إ‬ َ‫تو‬‫ت‬‫ت‬ُ‫ا‬ِ‫م‬ْ‫ؤ‬ُ‫ْم‬‫ل‬‫ا‬ ‫تا‬‫ت‬‫ت‬َ‫م‬َ‫ن‬ِ‫إ‬
َ‫و‬ُ‫م‬َ‫ح‬ْ‫ر‬ُ‫ت‬‫ت‬ ْ‫ع‬ُ‫ك‬َ‫ل‬َ‫م‬َ‫ل‬ ََ‫ل‬‫ال‬ ‫وا‬ُ‫ق‬َ‫ت‬‫ت‬‫ا‬َ‫و‬ ْ‫ع‬ُ‫ك‬ْ‫ي‬َ‫و‬َ َ‫أ‬[‫ت‬ ‫حلا‬:0.]
*‫ة‬ ُ‫ص‬ ‫ىل‬‫م‬ ‫ممر‬:‫يفف‬‫ر‬‫نف‬ ‫ن‬ ‫م‬ ‫حرجرت‬ ‫رء‬ ‫ق‬ ‫جمل‬ ‫ع‬ ‫ن‬ ‫ر‬ ‫ؤع‬
‫لو‬‫ل‬‫ع‬ ‫ل‬‫ل‬‫م‬‫ع‬ ، ‫ل‬‫ل‬‫ض‬‫ر‬ ‫لس‬‫ل‬‫يف‬‫أ‬ ‫لو‬‫ل‬‫ع‬ ‫ةت‬ ‫ل‬‫ل‬‫ش‬‫ر‬ ‫ن‬ ‫لخ‬‫ل‬‫ل‬‫ل‬‫م‬‫ؤ‬‫لر‬‫ل‬‫ق‬:«‫تؤمن‬‫ت‬‫ي‬ ‫ال‬
‫ت‬‫ا‬‫لاف‬ ‫تب‬‫ح‬‫ي‬ ‫ما‬ ‫ي‬ ‫أل‬ ‫يحب‬ ‫حتع‬ ‫أحدكع‬»()
‫أن‬ ‫لف‬‫حي‬ ‫ال‬ ‫للفو‬‫مل‬
‫هبر‬ ‫إال‬ ‫ىل‬ ‫أ‬ ‫حرجف‬ ‫يق‬ ‫ال‬ ‫ﻫ‬ ‫ىلن‬‫ك‬‫ا‬ ‫ة‬ ‫ش‬ ‫حرجع‬ ‫جمل‬ ‫ق‬!
‫لف‬ ‫ا‬ ‫رل‬ ‫ل‬‫و‬‫ن‬ ‫لف‬‫ف‬ ‫ؤك‬ ‫لمنس‬‫ؤ‬ ‫ع‬ ‫زة‬ ‫رؤ‬ ‫موب‬ ‫ينف‬ ‫ىلممر‬
‫لخقف‬‫ل‬‫ل‬‫ل‬‫ر‬‫ؤ‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ي‬‫رهلخ‬ ‫ن‬ ‫لر‬‫ل‬‫ل‬‫ل‬ ‫ؤع‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ض‬ ‫ؤع‬ ‫ر‬ ‫لز‬‫ل‬‫ل‬‫ل‬‫ع‬‫ؤ‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫مني‬ ‫ل‬‫ل‬‫ل‬‫ل‬ ‫مل‬ ‫لني‬‫ل‬‫ل‬‫ل‬
‫ل‬‫ل‬‫حي‬ ‫لف‬‫ل‬‫يف‬‫ر‬‫صف‬ ‫ء‬ ‫أ‬ ‫لم‬‫ل‬‫هل‬ ‫لح‬‫ل‬‫ر‬‫ؤم‬ ‫لرت‬‫ل‬‫ج‬‫حلر‬ ‫لرء‬‫ل‬ ‫ق‬ ‫لمف‬‫ل‬ ‫حل‬ ‫لنرعف‬‫ل‬‫ش‬‫ؤ‬
‫لمهم‬‫ل‬‫ل‬‫ىل‬ ‫لو‬‫ل‬‫ل‬‫غ‬‫ؤ‬ ‫لف‬‫ل‬‫ل‬‫يف‬‫ر‬‫ىل‬‫خل‬ ‫لف‬‫ل‬‫ل‬ ‫ىل‬‫ط‬‫ؤق‬ ‫ىلهم‬‫ل‬‫ل‬‫ل‬ ‫ع‬.‫لذؤ‬‫ل‬‫ل‬‫ؤ‬ ‫لف‬‫ل‬‫ل‬ ‫فمرق‬ ‫ة‬ ‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬ ‫لنيت‬‫ل‬‫ل‬
‫ف‬ ‫ك‬‫عو‬ ‫ي‬ ‫ر‬ ‫ت‬ ‫خل‬ ‫خ‬ ‫اعن‬()
:«‫لني‬‫ع‬ ‫ل‬‫م‬ ‫ىلم‬ ‫حل‬ ‫ن‬ ‫ة‬ ‫ش‬ ‫ؤ‬
‫ىلم‬‫ل‬‫ل‬‫ل‬‫ل‬‫ك‬‫حل‬»()
‫ل‬‫ل‬‫ل‬‫ل‬‫ش‬‫مع‬ ‫س‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ن‬‫ؤم‬ ‫ه‬ ‫لخ‬‫ل‬‫ل‬‫ل‬‫ق‬‫حل‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ه‬‫ؤق‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫م‬‫ع‬ ‫ه‬ ‫لخ‬‫ل‬‫ل‬‫ل‬‫حت‬
‫م‬ ‫ؤظ‬ ‫ة‬ ‫خ‬ ‫ؤ‬‫ىلفت‬‫يف‬‫ر‬‫يف‬‫ص‬:
*‫ل‬‫ل‬‫ل‬‫ق‬‫ي‬ ‫ؤط‬ ‫لر‬‫ل‬‫ل‬‫ق‬:«‫لر‬‫ل‬‫ل‬ ‫ؤن‬ ‫ل‬‫ل‬‫ل‬‫ش‬‫م‬ ‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫ؤ‬ ‫لم‬‫ل‬‫ل‬‫ﻫ‬‫أ‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫ة‬ ‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬
()‫خرري‬ ‫ؤ‬:.
()‫مل‬ ‫جمل‬ ‫ع‬ ‫أقن‬ ‫مل‬.‫ر‬ ‫ملشه‬ ‫اه‬ ‫ررت‬ ‫صح‬ ‫ف‬ ‫ك‬ ‫ؤ‬.‫حلمريي‬ ‫يف‬‫ر‬‫ف‬ ‫و‬
‫ف‬ ‫ؤرحر‬ ‫فو‬ ‫ت‬ ‫عو‬ ‫ى‬ ‫ر‬ ‫خم‬ ‫م‬ ‫انو‬ ‫ر‬ً‫ي‬ ‫يه‬ ‫كرن‬ ‫حليف‬ ‫بفف‬ ‫ؤ‬‫عم‬ ‫ى‬ ‫ر‬‫ت‬
‫يمظ‬ ‫عم‬ ، ‫رض‬ ‫عثمرن‬ ‫باف‬ ‫ه‬ ‫فرت‬ ‫عم‬ ، ‫رض‬ ‫فمهم‬:‫ؤعهذيف‬ ‫يف‬ ‫ق‬
/5‫رة‬ ‫ؤق‬ ‫رر‬ ‫أ‬/55‫بء‬ ‫ؤم‬ ‫أعب‬ ‫وري‬/36-6.
()‫ك‬ ‫ؤ‬ ‫ى‬ ‫اعر‬/‫ملغ‬/30‫فو‬ ‫يف‬‫ر‬‫فظ‬ ‫ه‬ ‫صث‬ ‫ﻫذ‬ ‫جمل‬ ‫ع‬ ‫أقن‬ ‫مل‬
‫ري‬ ‫ؤ‬ ‫حلخيث‬ ‫كعف‬.‫ع‬:«‫يطمس‬ ‫ذﻫر‬ ‫أ‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ﻫذه‬‫ف‬ ‫ؤق‬ ‫يط‬ ‫ر‬ ‫ؤ‬»‫رر‬ ‫أ‬
‫رة‬ ‫ؤق‬/55.

14. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬1
‫ل‬‫ل‬‫ل‬ ‫ملظ‬ ‫لجمل‬‫ل‬‫ل‬ ‫ع‬ ‫لرمل‬‫ل‬‫ل‬‫ظ‬‫ؤ‬ ‫ل‬‫ل‬‫ل‬‫ر‬‫م‬ ‫ق‬ ‫ل‬‫ل‬‫ل‬‫ق‬‫حل‬ ‫ىل‬‫ل‬‫ل‬‫ل‬...‫ة‬ ‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬ ‫لذ‬‫ل‬‫ل‬ ‫أ‬ ‫صن‬
‫يفف‬‫ر‬‫صف‬ ‫هلذه‬ ‫يفف‬‫ر‬‫ىل‬–‫ىلنف‬‫حم‬ ‫ؤ‬ ‫يفف‬‫ر‬‫أف‬–‫ؤألفف‬ ‫ف‬ ‫خي‬ ‫و‬ ‫ىل‬‫ا‬»()
.
*‫ي‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ض‬ ‫ؤق‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ق‬:«‫ة‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬ ‫لب‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫و‬‫م‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫حت‬ ‫ه‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫ال‬
‫ل‬‫ل‬ ‫ع‬ ‫لخيخه‬‫ل‬‫ش‬‫ع‬ ‫ىل‬‫ل‬‫ل‬‫ل‬‫ش‬ ‫ل‬‫ل‬‫م‬‫يع‬ ‫ه‬ ‫عهر‬ ‫ىل‬‫ل‬‫ل‬‫ش‬ ‫لفن‬‫ل‬‫ل‬‫ا‬ ‫لر‬‫ل‬‫ه‬‫ىل‬‫ا‬ ‫ك‬ ‫ل‬‫ل‬‫ش‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫لو‬‫ل‬‫ك‬‫جمل‬
‫لم‬‫ل‬‫ل‬ ‫ؤظ‬ ‫لر‬‫ل‬‫ل‬ ‫ن‬ ‫ؤ‬:‫لرحل‬‫ل‬‫ل‬ ‫لم‬‫ل‬‫ل‬‫ك‬‫حل‬ ‫لو‬‫ل‬‫ل‬‫ع‬ ‫لرع‬‫ل‬‫ل‬‫م‬‫فع‬ ‫أ‬ ‫ل‬‫ل‬‫ل‬‫ح‬ ‫لري‬‫ل‬‫ل‬‫غ‬ ‫لم‬‫ل‬‫ل‬‫ك‬‫ح‬ ‫لو‬‫ل‬‫ل‬‫ف‬
‫ر‬ ‫ع‬ ‫ىل‬‫ل‬‫ش‬ ‫لخ‬‫ق‬‫ؤع‬ ‫لعح‬ ‫ي‬ ‫لو‬‫ف‬ ‫ري‬ ‫ن‬ ‫ري‬ ‫ؤعن‬ ‫عح‬ ‫ي‬ ‫فو‬ ‫قخ‬
‫جف‬ ‫ؤ‬ ‫ر‬ ‫ال‬ ‫عم‬ ‫ه‬ ‫ىلف‬ ‫ؤمن‬»()
.
*‫لف‬‫ل‬‫ىل‬ ‫ؤمن‬:‫لو‬‫ل‬‫ف‬ ‫ل‬‫ل‬‫ىل‬ ‫ع‬ ‫لف‬‫ل‬ ‫لر‬‫ل‬‫ف‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫ل‬‫ل‬ ‫يفن‬ ‫لف‬‫ل‬ ‫فمن‬ ‫لخص‬‫ل‬‫ش‬‫ؤ‬ ‫لخ‬‫ل‬‫ق‬
‫لريه‬‫ل‬‫ل‬ ‫ل‬‫ل‬‫ل‬‫ن‬‫يف‬.‫ل‬‫ل‬‫ل‬‫ي‬ ‫ط‬ ‫ل‬‫ل‬‫ل‬‫ىل‬ ‫ع‬ ‫لف‬‫ل‬‫ل‬ ‫ج‬ ‫ؤ‬ ‫لريه‬‫ل‬‫ل‬ ‫ق‬ ‫ل‬‫ل‬‫ل‬‫ق‬‫ا‬ ‫ل‬‫ل‬‫ل‬‫ق‬‫ي‬ ‫ال‬ ‫لن‬‫ل‬‫ل‬‫حم‬ ‫مل‬ ‫لري‬‫ل‬‫ل‬‫ر‬‫ىل‬‫ا‬
‫أ‬ ‫ة‬ ‫ل‬‫ش‬‫ر‬ ‫لو‬‫ف‬ ‫لمهم‬‫ف‬ ‫لره‬‫ض‬‫يعقر‬ ‫لر‬ ‫ل‬‫ع‬‫يفعنر‬ ‫لو‬ ‫فقر‬ ‫و‬ ‫ر‬ ‫و‬ ‫فقر‬ ‫ىلنع‬‫حم‬
‫ال‬ ‫لر‬‫م‬‫عه‬ ‫ملمن‬ ‫لب‬‫م‬‫ع‬ ‫لخ‬‫ق‬ ‫ل‬‫ؤ‬ ‫لرذ‬ ‫ؤ‬ ‫حمن‬ ‫مل‬ ‫فو‬ ‫كو‬‫ن‬ ‫ىلك‬‫ا‬ ‫ففت‬ ‫س‬ ‫ﻫخيف‬
‫لرهبر‬‫ل‬‫ل‬‫ل‬ ‫ح‬ ‫لجمل‬‫ل‬‫ل‬‫ل‬ ‫ع‬ ‫لو‬‫ل‬‫ل‬‫ل‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ف‬‫ر‬ ‫ؤ‬ ‫حف‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ر‬‫م‬ ‫ؤ‬!‫ه‬ ‫لخثرن‬‫ل‬‫ل‬‫ل‬‫حي‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫مه‬‫ري‬ ‫ن‬ ‫ل‬‫ل‬‫ل‬‫ل‬ ‫ىل‬‫ا‬
‫ص‬ ‫عم‬‫ىل‬‫ا‬ ‫ر‬ ‫ؤن‬ ‫رل‬ ‫أو‬ ‫وو‬ ‫أ‬ ‫فو‬ ‫ﻫ‬ ‫ؤ‬ ‫ىلف‬‫يف‬‫ر‬‫يف‬.
‫الأالث‬ ‫المبحث‬:‫ونبولها‬ ‫الرشوة‬ ‫ل‬ ‫ب‬
‫لمف‬‫ل‬‫ل‬‫ل‬ ‫ؤ‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ك‬‫ؤ‬ ‫آن‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ق‬‫ؤ‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫م‬‫ىله‬ ‫ع‬ ‫لرت‬‫ل‬‫ل‬‫ل‬‫هل‬ ‫ق‬ ‫لذهلر‬‫ل‬‫ل‬‫ل‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫س‬ ‫ة‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬
‫مترع‬ ‫ة‬ ‫ملطه‬.
‫ل‬‫ل‬‫ل‬‫ك‬‫ؤ‬ ‫آن‬ ‫ل‬‫ل‬‫ل‬‫ق‬‫ؤ‬ ‫لو‬‫ل‬‫ل‬‫م‬‫ا‬:‫لز‬‫ل‬‫ل‬‫ع‬ ‫لو‬‫ل‬‫ل‬‫ج‬ ، ‫ل‬‫ل‬‫ل‬‫ق‬:ْ‫ع‬ُ‫ك‬َ‫ل‬‫ا‬َ‫تو‬‫ت‬‫ت‬ْ‫َم‬‫أ‬ ‫وا‬ُ‫ل‬ُ‫ك‬ْ‫أ‬‫ت‬‫ت‬‫ت‬َ‫ت‬ َ‫ال‬َ‫و‬
‫و‬ُ‫ل‬ْ‫د‬‫ت‬‫ت‬ُ‫ت‬َ‫و‬ ِ‫تف‬‫ت‬ِ ‫ا‬َ‫ْب‬‫ل‬‫ا‬ِ‫ب‬ ْ‫ع‬ُ‫ك‬َ‫تا‬‫ت‬ْ‫ت‬‫ي‬َ‫ت‬‫ب‬ِ‫ال‬َ‫تو‬‫ت‬ْ‫َم‬‫أ‬ ْ‫تن‬‫ت‬ِ‫م‬ ‫تا‬‫ت‬‫م‬‫ق‬‫ي‬ِ‫ر‬َ‫ف‬ ‫وا‬ُ‫ل‬ُ‫ك‬ْ‫أ‬‫ت‬‫ت‬َ‫ت‬ِ‫ل‬ ِ‫تام‬‫ت‬َ‫ك‬ُ‫ْح‬‫ل‬‫ا‬ ‫تع‬‫ت‬َ‫ل‬ِ‫إ‬ ‫تا‬‫ت‬َ‫ه‬ِ‫ب‬ ‫ا‬
َ‫و‬ُ‫م‬َ‫ل‬ْ‫م‬َ‫ت‬‫ت‬ ْ‫ع‬ُ‫ت‬ْ‫ت‬‫ن‬َ‫أ‬َ‫و‬ ِ‫ع‬ْ‫ث‬ِْ‫اْل‬ِ‫ب‬ ِ‫َاس‬‫ا‬‫ال‬[‫ة‬ ‫ق‬ ‫ؤ‬:33.]
()‫ين‬ ‫ىلف‬‫ف‬‫موب‬ ‫ف‬ ‫ي‬ ‫ؤش‬ ‫ه‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ه‬ ‫ميف‬ ‫ج‬5.
()‫ين‬ ‫موب‬ ‫ه‬ ‫حل‬ ‫حلب‬.

15. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
3
‫لس‬‫ل‬‫ل‬‫ن‬‫يف‬ ‫ل‬‫ل‬‫ل‬ ‫ل‬‫ل‬‫ل‬ ‫طر‬ ‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫لو‬‫ل‬‫ل‬‫ط‬‫ر‬ ‫رؤ‬ ‫ل‬‫ل‬‫ل‬‫ف‬‫ص‬ ‫لو‬‫ل‬‫ل‬‫ك‬‫أ‬ ‫لو‬‫ل‬‫ل‬‫ع‬ ‫ل‬‫ل‬‫ل‬‫هن‬ ‫لف‬‫ل‬‫ل‬‫ي‬ ‫ل‬‫ل‬‫ل‬‫ن‬‫ا‬
‫ة‬ ‫ش‬ ‫كرؤ‬‫رذؤف‬()
‫ت‬:
*‫ي‬ ‫غ‬ ‫ؤ‬ ‫قر‬:«‫ىلغري‬‫ؤ‬ ‫ةت‬ ‫ش‬ ‫ؤ‬ ‫ىلو‬ ‫و‬ ‫جمل‬ ‫ع‬ ‫حلكر‬ ‫ﻫر‬ ‫ط‬ ‫ال‬ ‫أي‬
‫ؤكم‬ ‫حلكم‬»()
.
‫لمف‬‫ل‬ ‫ؤ‬ ‫لو‬‫ل‬‫ف‬:‫لر‬‫ل‬‫ق‬ ‫ل‬‫ل‬‫م‬‫ع‬ ، ‫ل‬‫ل‬‫ض‬‫ر‬ ‫لرن‬‫ل‬ ‫ث‬ ‫لو‬‫ل‬‫ع‬:«، ‫ل‬‫ل‬‫و‬‫ر‬ ‫لو‬‫ل‬ ‫ؤ‬
‫وو‬ ‫ؤ‬ ‫ش‬ ‫مل‬ ‫ش‬ ‫ؤ‬»()
.
*‫أن‬ ‫ىل‬‫ن‬‫ا‬:‫لو‬‫ف‬ ‫ل‬‫ط‬‫ؤ‬ ‫ل‬‫ﻫ‬ ‫لو‬ ‫ؤ‬ ‫صن‬ ‫لت‬ ‫يف‬‫ذ‬‫ل‬‫ؤ‬ ‫رو‬ ‫ك‬‫فو‬ ‫ة‬ ‫ش‬ ‫ؤ‬
‫لرية‬‫ل‬ ‫ك‬‫لجمل‬‫ل‬ ‫ع‬ ‫إال‬ ‫ن‬ ‫ل‬‫ل‬‫ك‬‫ي‬ ‫ال‬ ‫لز‬‫ل‬‫ع‬ ‫لو‬‫ل‬‫ج‬ ، ‫لف‬‫ل‬‫ا‬‫ر‬()
‫لو‬‫ل‬ ‫ؤ‬ ‫لذ‬‫ل‬‫ﻫ‬ ‫لو‬‫ل‬ ‫لخ‬‫ل‬‫ق‬
‫لم‬‫ﻫ‬ ‫ة‬ ‫ل‬‫ش‬ ‫ؤ‬ ‫لجمل‬ ‫ع‬ ‫يفني‬ ‫ر‬ ‫ملع‬ ‫ىل‬‫ت‬:‫ل‬‫ش‬ ‫ؤ‬:‫ة‬ ‫ل‬‫ش‬ ‫ؤ‬ ‫ل‬‫ط‬ ‫ف‬.‫ل‬‫ش‬ ‫مل‬:
‫ذﻫر‬ ‫آ‬.‫وو‬ ‫ل‬‫ؤ‬:‫لر‬‫هب‬ ‫لذﻫف‬‫ي‬ ‫ل‬‫ش‬ ‫ؤ‬ ‫لو‬‫ف‬ ‫ة‬ ‫ل‬‫ش‬ ‫ؤ‬ ‫لذ‬ ‫ين‬ ‫لذي‬‫ؤ‬ ‫لنري‬ ‫ؤ‬
‫ش‬ ‫مل‬ ‫إىل‬(5)
.
‫لف‬‫ل‬‫ل‬‫ل‬ ‫جلم‬ ‫ه‬ ‫ة‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫حت‬ ‫لجمل‬‫ل‬‫ل‬‫ل‬ ‫ع‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ف‬‫ص‬ ‫ل‬‫ل‬‫ل‬‫ل‬ ‫أت‬(3)
‫لو‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫لرء‬‫ل‬‫ل‬‫ل‬‫ج‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫مل‬ ‫ت‬
‫ر‬ ‫ل‬‫ل‬‫ض‬‫أ‬ ‫لو‬‫ل‬‫ف‬ ‫ل‬‫ل‬‫ىل‬‫ؤ‬‫إ‬ ‫ل‬‫ل‬ ‫ن‬ ‫لر‬‫ل‬‫مل‬ ‫لر‬‫ل‬‫ه‬‫فم‬ ‫لذي‬‫ل‬‫ح‬‫ؤع‬ ‫لر‬‫ل‬‫ه‬‫عم‬ ‫ل‬‫ل‬‫ه‬‫ؤم‬ ‫ه‬ ‫ين‬ ‫ل‬‫ل‬‫ر‬‫ؤم‬
‫ه‬ ‫ر‬ ‫ؤن‬ ‫فو‬ ‫عم‬ ‫ؤن‬ ‫جمل‬ ‫ع‬‫صرض‬.
()‫آن‬ ‫ؤق‬ ‫صحكر‬ ‫جلرف‬/3‫ين‬ ‫ىلف‬‫ف‬‫موب‬ ‫ف‬ ‫ي‬ ‫ؤش‬ ‫ه‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ميف‬ ‫ج‬63.
()‫مف‬ ‫ؤ‬ ‫ش‬0/33.
()‫و‬ ‫حم‬ ‫و‬ ‫أاخ‬ ‫مخ‬ ‫ف‬13‫ىل‬ ‫ؤ‬ ‫ؤ‬ ‫رفز‬‫رؤرحف‬ ‫ط‬.‫ؤرغري‬ ‫جلرف‬/03
‫يمظ‬:‫رري‬ ‫ؤ‬ ‫اعح‬5/‫ه‬ ‫عمهم‬ ، ‫رض‬ ‫ف‬ ‫رحر‬ ‫ؤ‬ ‫أق‬ ‫ى‬ ‫أ‬ ‫يرت‬ ‫ر‬ ‫جرءت‬
‫فمهر‬ ‫ؤعحذي‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫عو‬ ‫ؤمه‬.‫يمظ‬:‫وخ‬ ‫ؤن‬ ‫فم‬ ‫وخ‬ ‫ؤز‬ ‫يم‬/6366
‫رة‬ ‫ؤق‬ ‫رر‬ ‫أ‬/5-51.‫ين‬ ‫ىلف‬‫ف‬‫موب‬ ‫ف‬ ‫ي‬ ‫ؤش‬ ‫ه‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ميف‬ ‫ج‬0-03.
()‫اعر‬‫ىلف‬‫ف‬‫إوب‬ ‫ى‬/5‫ين‬ ‫ىلف‬‫ف‬‫موب‬ ‫ف‬ ‫ي‬ ‫ؤش‬ ‫ه‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ميف‬ ‫ج‬0.
(5)‫حلخيث‬ ‫يف‬ ‫ه‬ ‫ؤمهريف‬/3.
(3)‫ك‬ ‫ؤ‬ ‫ى‬ ‫اعر‬/‫اعرج‬ ‫هنريف‬3/‫ب‬ ‫ؤ‬ ‫و‬ ‫و‬/6.

16. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬6
‫الأالث‬ ‫الفرع‬:‫والرشوة‬ ‫الهدية‬ ‫بين‬ ‫الفرق‬
‫لف‬‫م‬‫جت‬ ‫لف‬‫ي‬‫هلخ‬ ‫لذ‬ ‫لجمل‬ ‫ع‬ ‫لني‬ ‫ي‬ ‫لر‬‫مم‬ ‫ة‬ ‫ل‬‫ش‬ ‫ؤ‬ ‫لف‬‫ي‬‫هلخ‬ ‫لني‬ ‫ق‬ ‫ؤن‬ ‫اف‬ ‫ف‬
‫م‬ ‫ىل‬‫ل‬‫ل‬‫ا‬ ‫لف‬‫ل‬‫يف‬‫ر‬‫صف‬ ‫ل‬‫ل‬‫ه‬‫ظ‬ ‫ه‬ ‫ل‬‫ل‬‫ا‬‫أ‬ ‫لني‬‫ل‬ ‫لف‬‫ل‬ ‫ا‬ ‫ل‬‫ل‬‫ج‬ ‫ل‬‫ل‬‫م‬‫ع‬ ‫خ‬ ‫ل‬‫ل‬ ‫ىل‬‫ا‬ ‫ةت‬ ‫ل‬‫ل‬‫ش‬ ‫ؤ‬
‫عم‬ ‫ه‬ ‫صفو‬.‫أن‬ ‫لني‬ ‫يع‬ ‫ة‬ ‫ل‬‫ش‬ ‫ؤ‬ ‫لف‬‫ي‬‫هلخ‬ ‫لو‬‫ع‬ ‫لخيث‬‫حل‬ ‫فو‬ ‫قخ‬ ‫ممر‬
‫كث‬‫رق‬ ‫ا‬ ‫ىلمهمر‬‫ف‬ ‫مخ‬ ‫أمههر‬ ‫رية‬:
‫ص‬:‫لف‬‫ل‬‫ل‬‫ي‬‫هلخ‬:‫لو‬‫ل‬‫ل‬‫ف‬ ‫ل‬‫ل‬‫ل‬‫ﻫ‬ ‫لر‬‫ل‬‫ل‬‫ه‬‫ىل‬‫ا‬ ‫لف‬‫ل‬‫ل‬ ‫ر‬ ‫ىلم‬‫ل‬‫ل‬‫ل‬‫ك‬‫حل‬ ‫ع‬‫لرر‬‫ل‬‫ل‬‫ش‬‫ؤ‬ ‫لر‬‫ل‬‫ل‬‫هب‬ ‫ل‬‫ل‬‫ل‬‫ف‬‫أ‬
‫لف‬‫ل‬ ‫ىل‬‫ط‬‫ؤ‬ ‫لف‬‫ل‬‫و‬‫ملكر‬.‫ة‬ ‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬:‫لر‬‫ل‬‫ل‬‫ه‬‫فم‬ ‫لذر‬‫ل‬‫ح‬ ‫ىلم‬‫ل‬‫ل‬‫ل‬‫ك‬‫حل‬ ‫ع‬‫لرر‬‫ل‬‫ش‬‫ؤ‬ ‫لر‬‫ل‬‫ل‬‫ه‬‫عم‬ ‫لجمل‬‫ل‬‫هن‬
‫ىلثف‬ ‫خل‬ ‫ملكروف‬ ‫فو‬ ‫ﻫ‬.
‫لر‬‫ل‬‫ث‬‫ؤ‬:‫لف‬‫ل‬‫ي‬‫هلخ‬:‫لذهلر‬‫ل‬ ‫ه‬ ‫ط‬ ‫ل‬‫ل‬‫ش‬ ‫ال‬.‫ة‬ ‫ل‬‫ل‬‫ش‬ ‫ؤ‬:‫لري‬‫ل‬ ‫ض‬ ‫ل‬‫ل‬ ‫طف‬ ‫ل‬‫ل‬‫ش‬‫ف‬
‫لىن‬‫ل‬ ‫ف‬ ‫لر‬‫ل‬‫ف‬‫إ‬ ‫لر‬‫ل‬ً‫ظ‬‫ؤن‬ ‫لر‬‫ل‬‫ف‬‫إ‬ ‫ع‬ ‫ل‬‫ل‬‫ش‬.‫ع‬ ‫لر‬‫ل‬‫ف‬‫إ‬ ‫لهر‬‫ل‬‫ض‬ ‫ع‬‫ء‬ ‫أ‬ ‫أ‬ ‫ل‬‫ل‬‫م‬‫ع‬ ‫ل‬‫ل‬‫ه‬‫فم‬ ‫لو‬‫ل‬‫م‬
‫ني‬ ‫فع‬ ‫جف‬()
.
‫ؤثرؤث‬:‫هلخيف‬:‫لرر‬‫ج‬ ‫أ‬ ‫لف‬‫ي‬ ‫ق‬ ‫ل‬‫ح‬‫ؤم‬ ‫طن‬ ‫كع‬ ‫ح‬ ‫ه‬ ‫ذ‬
‫لخي‬‫ل‬‫ص‬ ‫أ‬.‫لر‬‫ل‬ً‫ج‬ ‫ىلس‬‫ل‬‫ل‬‫ؤ‬ ‫ل‬‫ل‬ ‫لر‬‫ل‬ً‫فعيفع‬ ‫لر‬‫ل‬ً‫ا‬ ‫ف‬ ‫لخى‬‫ل‬‫و‬‫أ‬ ‫لو‬‫ل‬‫مل‬ ‫لر‬‫ل‬ً‫ف‬ ‫إك‬ ‫ل‬‫ل‬‫ط‬ ‫أ‬
‫ل‬‫ل‬‫ل‬‫ا‬ ‫أ‬ ‫لف‬‫ل‬‫ل‬‫ؤ‬ ‫ؤخ‬ ‫لف‬‫ل‬‫ل‬‫ن‬‫ىل‬‫حم‬ ‫ل‬‫ل‬‫ل‬‫ىل‬ ‫ع‬.‫ة‬ ‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬:‫ه‬ ‫طرهل‬ ‫لع‬‫ل‬‫ل‬‫و‬‫ال‬ ‫ل‬ ‫ل‬‫ل‬‫ل‬‫ق‬‫ع‬ ‫ؤ‬ ‫لذ‬‫ل‬‫ل‬
‫رطوت‬ ‫ؤ‬:
*‫ي‬ ‫ل‬‫ل‬‫ل‬‫غ‬ ‫ؤ‬ ‫لر‬‫ل‬‫ل‬‫ق‬:«‫ت‬ ‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬ ‫ل‬‫ل‬‫ل‬‫ط‬ ‫ىل‬‫ا‬‫لر‬‫ل‬‫ل‬ً‫ق‬‫ح‬ ‫ل‬‫ل‬‫ل‬‫م‬‫ىلم‬‫ؤ‬ ‫أ‬ ً‫ب‬‫لرط‬‫ل‬‫ل‬ ‫لر‬‫ل‬‫ل‬‫م‬‫ىل‬‫ؤ‬
‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ف‬‫ز‬ ‫ي‬.‫ة‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ش‬ ‫إال‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ي‬ ‫يل‬ ‫لب‬‫ل‬‫ل‬‫ل‬‫ل‬‫ا‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ف‬‫ز‬ ‫ي‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ح‬ ‫ء‬ ‫أ‬ ‫لجمل‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫ع‬ ‫لذ‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫لذ‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫ين‬
()‫ؤقخي‬ ‫اعح‬1/1‫ؤخيو‬ ‫ع‬ ‫ىلرء‬‫ح‬‫إ‬/5-53‫ق‬ ‫ؤن‬ ‫ه‬ ‫ىلف‬ ‫ؤق‬ ‫ىل‬‫ق‬‫حت‬
‫ين‬ ‫هلخيف‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ني‬36.

17. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
0
‫لر‬‫ل‬‫هب‬ ‫إال‬ ‫ل‬‫ل‬‫ك‬ ‫ي‬ ‫ال‬ ‫ل‬‫ل‬‫ك‬ ‫ل‬‫ل‬‫ىل‬ ‫ع‬ ‫لف‬‫ل‬ ‫لو‬‫ل‬‫ط‬‫ر‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫أ‬ ‫لذﻫر‬‫ل‬ ‫ين‬»()
‫ل‬‫ل‬‫ؤ‬‫ذ‬
‫لجمل‬ ‫ع‬ ‫ا‬‫لخ‬‫ؤ‬ ‫لن‬‫ىل‬‫حم‬ ‫لخ‬‫ق‬‫ىل‬‫ؤ‬ ‫لنت‬‫ىل‬‫حم‬ ‫ؤع‬ ‫لو‬‫ع‬ ‫لل‬ ‫ف‬ ‫حمن‬ ‫مل‬ ‫فر‬ ‫كخا‬
‫ط‬ ‫زفو‬ ‫قخ‬ ‫أ‬ ‫ىلزه‬‫م‬‫ع‬ ‫ىلنفت‬‫حم‬ ‫ؤ‬ ‫عح‬ ‫مل‬ ‫ريه‬.‫أ‬‫عمو‬ ‫ء‬‫جز‬ ‫ذ‬
‫لر‬ً‫ض‬ ‫ع‬ ‫لنت‬‫حم‬ ‫ف‬ ‫أ‬ ‫لو‬‫ف‬‫عر‬ ‫إىل‬ ‫لر‬‫ف‬ ‫لخا‬‫ك‬ ‫ل‬‫ا‬ ‫أ‬ ‫ؤف‬ ‫ؤخ‬ ‫ىلنف‬‫حم‬ ‫جفت‬
‫ىلنع‬‫حم‬ ‫اهف‬ ‫ىل‬ ‫ع‬ ‫ف‬ ‫ج‬ ‫همف‬ ‫ىلرف‬‫ق‬ ‫عو‬()
.
‫ؤ‬:‫هلخيف‬:‫لمرحف‬ ‫ؤ‬ ‫ل‬‫ك‬‫ؤ‬ ‫ل‬‫جل‬ ‫لجمل‬ ‫ع‬ ‫لف‬‫ىل‬‫م‬ ‫ف‬ ‫لف‬‫م‬ ‫ف‬ ‫ة‬ ‫لرﻫ‬‫حم‬
‫لر‬‫ل‬‫ل‬‫ه‬‫ىل‬‫ا‬ ‫لررك‬‫ل‬‫ل‬ ‫ىل‬‫ا‬ ‫لذﻫر‬‫ل‬‫ل‬ ‫آ‬ ‫لر‬‫ل‬‫ل‬‫هل‬‫رذ‬ ‫لخ‬‫ل‬‫ل‬‫مي‬ ‫لس‬‫ل‬‫ل‬‫ن‬‫يف‬ ‫لف‬‫ل‬‫ل‬‫ىل‬‫ط‬.‫لرة‬‫ل‬‫ل‬‫ن‬‫خم‬ ‫ة‬ ‫ل‬‫ل‬‫ل‬‫ش‬ ‫ؤ‬
‫ف‬‫لرح‬‫ل‬‫ل‬‫ش‬‫مل‬ ‫لجمل‬‫ل‬‫ل‬ ‫ع‬ ‫لف‬‫ل‬‫ل‬‫ىل‬‫م‬ ‫ف‬‫لرل‬‫ل‬‫ل‬ ‫ي‬ ‫لس‬‫ل‬‫ل‬‫ن‬‫يف‬ ‫لف‬‫ل‬‫ل‬‫ىل‬‫ط‬ ‫لخ‬‫ل‬‫ل‬‫ع‬ ‫لجمل‬‫ل‬‫ل‬ ‫ع‬ ‫لر‬‫ل‬‫ل‬ً‫رؤ‬ ‫لف‬‫ل‬‫ل‬َ‫م‬‫مل‬
‫كعهر‬ ‫اعمح‬ ‫ذﻫر‬ ‫آ‬ ‫رذهلر‬()
.
‫لرفس‬‫خل‬:‫ن‬ ‫ل‬‫ل‬‫ك‬ ‫لف‬‫ي‬‫هلخ‬ ‫لو‬‫ل‬‫م‬ ‫ؤ‬ ‫ل‬ ‫ي‬ ‫طهر‬ ‫ل‬‫ش‬ ‫أ‬ ‫ة‬ ‫ل‬‫ل‬‫ش‬ ‫ؤ‬ ‫لذؤ‬
‫خه‬()
.
()‫مف‬ ‫ؤ‬ ‫ش‬0/33.‫ىل‬‫ا‬(‫ذ‬ ‫ين‬ ‫ة‬ ‫ش‬ ‫إال‬)‫ل‬ ‫ؤر‬ ‫و‬ ‫ؤ‬(‫ذﻫر‬ ‫ين‬ ‫ة‬ ‫ش‬)‫كمر‬
‫ع‬ ‫أث‬.
()‫يمظ‬:‫ري‬ ‫ؤك‬ ‫ي‬ ‫حلر‬3/33.
()‫يمظ‬:‫رري‬ ‫ؤ‬ ‫اعح‬5/.
()‫ل‬ ‫ؤ‬ ‫رن‬ ‫ؤ‬6/53‫ىلط‬‫ا‬ ‫س‬ ‫ؤقرف‬/0‫ين‬ ‫ؤرحر‬ ‫خمعرر‬1 3‫ر‬ ‫ملر‬
‫ين‬ ‫ملمري‬33‫ىلط‬‫و‬ ‫ؤ‬ ‫ام‬ ‫مل‬/0‫ام‬ ‫ف‬‫ين‬ ‫ؤنقهرء‬ ‫ؤغف‬503.

18. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫الأاني‬ ‫الفصف‬
‫لمل‬ ‫جهة‬ ‫وإلع‬ ‫الموظفك‬ ‫إلع‬ ‫الهدية‬
‫ع‬ ‫ا‬ ‫ثبثف‬ ‫ه‬ ‫ؤنرو‬ ‫ﻫذ‬ ‫عو‬ ‫ؤكب‬:
‫األول‬ ‫الفرع‬:‫بالموظف‬ ‫يف‬‫ر‬‫التم‬
‫مل‬‫لف‬‫ل‬‫ل‬‫ل‬‫غ‬ ‫ؤ‬ ‫ه‬ ‫لن‬‫ل‬‫ل‬‫ل‬‫حم‬:‫لر‬‫ل‬‫ل‬‫ل‬ً‫ن‬‫حم‬ ‫ف‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ن‬‫ىل‬‫حم‬ ‫لر‬‫ل‬‫ل‬‫ل‬ً‫ن‬‫ىل‬‫حم‬ ‫لن‬‫ل‬‫ل‬‫ل‬‫حم‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫لع‬‫ل‬‫ل‬‫ل‬‫ش‬‫ف‬
‫ىلن‬‫حم‬ ‫ؤع‬:‫ىلنف‬‫حم‬ ‫ؤ‬ ‫ىلني‬.‫رزق‬ ‫أ‬ ‫لو‬‫م‬‫ع‬ ‫فو‬ ‫رن‬ ‫يف‬‫ه‬‫ؤ‬ ‫قخر‬ُ‫ي‬ ‫فر‬ ‫ﻫ‬
‫ر‬ ‫ط‬ ‫أ‬.‫حمرون‬ ‫جلم‬.‫لف‬‫ر‬‫ملم‬ ‫لىن‬ ‫ط‬ ‫ل‬‫ش‬‫ؤ‬ ‫هخ‬ ‫ؤ‬ ‫ىن‬ ‫نيت‬
‫ىلمف‬ ‫مل‬ ‫خلخفف‬.‫خ‬‫ؤ‬ ‫ف‬ ‫ىن‬ ‫مل‬ ‫ﻫذ‬()
.
‫الصطب‬ ‫ه‬:‫م‬ ‫عمخ‬ ‫ؤنقهرء‬ ‫عمخ‬ ‫هل‬ ‫ع‬‫يني‬‫ر‬:
‫لرء‬‫ل‬‫ل‬‫ه‬‫ؤنق‬ ‫لخ‬‫ل‬‫ل‬‫م‬ ‫ا‬:‫لن‬‫ل‬‫ل‬‫حم‬ ‫مل‬:‫ه‬ ‫لف‬‫ل‬‫ل‬‫ؤ‬ ‫ؤخ‬ ‫لر‬‫ل‬‫ل‬‫م‬‫أع‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫لو‬‫ل‬‫ل‬‫م‬‫ع‬ ‫لو‬‫ل‬‫ل‬‫ك‬‫ؤ‬ ‫لم‬‫ل‬‫ل‬‫و‬
‫لر‬‫ل‬‫ل‬‫مل‬ ‫أ‬ ‫لو‬‫ل‬‫ل‬‫ف‬‫ص‬ ‫أ‬ ‫لم‬‫ل‬‫ل‬‫ك‬‫حل‬.‫لو‬‫ل‬‫ل‬‫م‬‫ع‬ ‫أ‬ ‫له‬‫ل‬‫ل‬‫ش‬‫ك‬‫لزفو‬‫ل‬‫ل‬ ‫لو‬‫ل‬‫ل‬‫م‬ ‫ؤ‬ ‫لخر‬‫ل‬‫ل‬‫ق‬‫أ‬ ‫ء‬ ‫ل‬‫ل‬‫ل‬‫و‬
‫فكف‬ ‫كحمريف‬‫ر‬ً‫ق‬ ‫فط‬ ‫أ‬ ‫مف‬ ‫ؤ‬ ‫ﻫذه‬ ‫كرخقف‬()
‫ت‬:
‫ىلف‬‫م‬‫ىل‬ ‫و‬ ‫قر‬:«‫ن‬ ‫ؤخي‬ ‫صرحف‬ ‫فثو‬:‫لف‬‫ع‬‫يك‬ ‫أن‬ ‫ل‬‫ع‬‫ىلن‬‫حم‬ ‫ؤذي‬
‫لن‬‫ل‬‫ل‬‫ل‬‫ي‬ ‫ؤ‬ ‫لف‬‫ل‬‫ل‬‫ىل‬‫ق‬‫ؤم‬ ‫هل‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ر‬‫مل‬ ‫ج‬‫لعخ‬‫ل‬‫ل‬ ‫مل‬:‫ل‬‫ل‬‫ل‬‫ؤ‬‫ذي‬ ‫لرر‬‫ل‬‫ل‬‫ل‬ ‫إ‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ع‬‫ىلن‬‫حم‬ ‫ذي‬
‫رصح‬ ‫صف‬»()
.
()‫ين‬ ‫ي‬ ‫ر‬ ‫مر‬ ‫ؤ‬ ‫ىلف‬‫يف‬‫ر‬‫ط‬ ‫ؤ‬ ‫صحكر‬6-5‫ين‬ ‫ء‬ ‫ن‬ ‫ؤ‬1-50‫يمظ‬:
‫ؤخيو‬ ‫ع‬ ‫ىلرء‬‫ح‬‫إ‬/5‫ىلف‬‫ف‬‫إوب‬ ‫ى‬ ‫اعر‬/.
()‫ين‬ ‫ف‬ ‫حل‬.
()‫يمظ‬:‫ين‬ ‫ي‬ ‫ر‬ ‫مر‬ ‫ؤ‬ ‫ىلف‬‫يف‬‫ر‬‫ط‬ ‫ؤ‬ ‫صحكر‬6-5‫ين‬ ‫ء‬ ‫ن‬ ‫ؤ‬1-50
‫ري‬ ‫ؤك‬ ‫ي‬ ‫حلر‬3/3‫ىلف‬‫ف‬‫إوب‬ ‫ى‬ ‫اعر‬/.

19. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫لف‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫جلم‬ ‫ه‬ ‫لمجمل‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫ي‬ ‫لذؤ‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫لروم‬‫ل‬‫ل‬‫ل‬‫ل‬‫ق‬‫ؤ‬:‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬ً‫ىل‬‫ؤ‬ ً‫ب‬‫لرف‬‫ل‬‫ل‬‫ل‬‫ل‬‫ع‬()
‫لذه‬‫ل‬‫ل‬‫ل‬‫ل‬‫ﻫ‬ ‫ه‬
‫ر‬ً‫ن‬‫حم‬ ‫ف‬ ‫مجمل‬ ‫ي‬ ‫ر‬ ‫ؤ‬.
‫لف‬‫ل‬‫غ‬ ‫ؤ‬ ‫ه‬ ‫لره‬‫ل‬‫م‬ ‫ف‬ ‫لو‬‫ل‬‫ف‬‫ر‬ ‫ؤ‬:‫ل‬‫ل‬‫ك‬ ‫ف‬ ‫ل‬‫ل‬‫ؤ‬‫فر‬ ‫ه‬ ‫لو‬‫ل‬‫ج‬ ‫ؤ‬ ‫ر‬ ‫ل‬‫ل‬‫ف‬‫أ‬ ‫ىل‬ ‫ل‬‫ل‬‫ع‬‫ي‬ ‫لو‬‫ل‬‫ف‬
‫عم‬()
.
‫ؤنقهرء‬ ‫صطب‬ ‫ه‬ ‫مره‬ ‫ف‬:‫ه‬ ‫مني‬ ‫ل‬ ‫رمل‬ ‫يع‬ ً‫أف‬ ‫رطجمل‬ ‫يع‬ ‫فو‬
‫ؤخ‬ ‫أعمر‬‫ؤف‬()
.
‫لو‬‫م‬ ‫ي‬ ‫لذي‬‫ؤ‬ ‫لو‬‫ف‬‫ر‬ ‫ؤ‬ ‫لمو‬‫ش‬‫ي‬ ‫ال‬ ‫يف‬‫ص‬ ‫ت‬ ‫جرف‬ ‫ري‬ ‫ين‬ ‫ؤع‬ ‫ﻫذ‬ ‫ؤكو‬
‫ﻫر‬ ‫ل‬ ‫صا‬ ‫رت‬ ‫مللو‬ ‫كرت‬‫ؤش‬ ‫فو‬ ‫ؤف‬ ‫ؤخ‬ ‫ري‬ ‫ؤخى‬.
‫يني‬‫ر‬ ‫م‬ ‫عمخ‬ ‫حمن‬ ‫مل‬:«‫أج‬ ‫يفظري‬ ‫عمو‬ ‫طرقف‬ ‫يقخ‬ ‫فو‬»()
.
‫لخة‬‫ل‬‫ل‬‫ع‬ ‫لخى‬‫ل‬‫ل‬‫ؤ‬ ‫ة‬ ‫لنج‬‫ل‬‫ل‬ ‫لو‬‫ل‬‫ل‬‫م‬ ‫ي‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫لخ‬‫ل‬‫ل‬‫ؤ‬ ‫ت‬ ‫يف‬‫ر‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫لري‬‫ل‬‫ل‬ ‫لن‬‫ل‬‫ل‬‫ي‬ ‫ؤع‬ ‫لذ‬‫ل‬‫ل‬‫ﻫ‬
‫ل‬‫ل‬ ‫رش‬ ‫ؤ‬ ‫أصحرل‬ ‫ؤني‬ ‫كرملقر‬‫جهرت‬‫ىلهم‬‫ل‬ ‫ع‬ ‫ل‬ ‫يط‬ ‫ال‬ ‫للالء‬‫ﻫ‬ ‫ﻫم‬
‫ن‬ ‫حمن‬ ‫ف‬.
‫حمن‬ ‫لرمل‬‫ل‬ ‫لن‬‫ل‬‫ي‬ ‫ؤع‬ ‫لو‬‫ل‬‫ك‬‫مي‬:«‫أ‬ ‫لف‬‫ل‬‫ؤ‬ ‫لو‬‫ل‬‫ف‬ ‫لريه‬‫ل‬‫غ‬ ‫ل‬‫ل‬ ‫عم‬ ‫لعص‬‫ل‬‫ي‬ ‫لو‬‫ل‬‫ف‬
‫لف‬‫ل‬‫ش‬‫ر‬ ‫أ‬ ‫لم‬‫ل‬‫ر‬‫ف‬ ‫أ‬ ‫لف‬‫ل‬‫ع‬‫فزر‬ ‫أ‬ ‫لرري‬‫ل‬‫جت‬ ‫لو‬‫ل‬‫س‬ ‫ه‬ ‫ل‬‫ل‬‫ا‬ ‫أ‬ ‫لف‬‫ل‬ ‫فلو‬ ‫أ‬ ‫كف‬‫ل‬‫ل‬‫ش‬
‫ﻫر‬ ‫ل‬»(5)
.
()‫حلخيث‬ ‫يف‬ ‫ه‬ ‫ؤمهريف‬/00‫يمظ‬:‫ين‬ ‫ملمري‬ ‫ر‬ ‫ملر‬031.
()‫اعرر‬ ‫ر‬5/1‫ف‬‫ؤشيف‬ ‫ىلف‬‫ش‬‫حر‬3/‫يمظ‬:‫ؤقخي‬ ‫اعح‬ ‫ش‬1/1
‫اعرج‬ ‫هنريف‬3/‫ين‬ ‫ي‬ ‫ر‬ ‫مر‬ ‫ؤ‬ ‫ىلف‬‫يف‬‫ر‬‫ط‬ ‫ؤ‬ ‫صحكر‬6-5‫ء‬ ‫ن‬ ‫ؤ‬
‫ين‬1-56‫ؤخيو‬ ‫ع‬ ‫ىلرء‬‫ح‬‫إ‬/5.
()‫ؤ‬ ‫ر‬ ‫مل‬ ‫رة‬ ‫إ‬‫ين‬ ‫صا‬ ‫رة‬ ‫إ‬ ‫ه‬ ‫حلخيث‬ ‫ملمهج‬ ‫يف‬ ‫ش‬13.
()‫يمظ‬:‫ين‬ ‫ؤنقهرء‬ ‫ؤغف‬ ‫ام‬ ‫ف‬503‫ىلف‬‫ف‬‫إوب‬ ‫ى‬ ‫اعر‬/.
(5)‫يمظ‬:‫ين‬ ‫ي‬ ‫ر‬ ‫مر‬ ‫ؤ‬ ‫ىلف‬‫يف‬‫ر‬‫ط‬ ‫ؤ‬ ‫صحكر‬650‫ين‬ ‫ف‬ ‫حل‬‫ىلروف‬ ‫ؤ‬
=

20. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫ي‬ ‫ل‬‫ل‬‫غ‬ ‫ؤ‬ ‫لو‬‫ل‬‫ك‬‫ؤ‬ ‫ل‬‫ل‬‫ؤ‬ ‫ي‬ ‫ل‬‫ل‬‫غ‬ ‫ؤ‬ ‫لن‬‫ل‬‫ي‬ ‫ع‬ ‫ؤ‬ ‫ل‬‫ل‬‫ا‬ ‫ف‬ ‫حمن‬ ‫لرمل‬‫ل‬ ‫لن‬‫ل‬‫ي‬ ‫ؤع‬ ‫لذ‬‫ل‬‫ﻫ‬
‫ل‬‫ل‬‫ل‬‫م‬ ‫رؤ‬ ‫لروم‬‫ل‬‫ل‬‫ق‬‫ؤ‬ ‫ل‬‫ل‬‫ل‬ ‫لخ‬‫ل‬‫ل‬‫ي‬‫ر‬‫أ‬ ‫لر‬‫ل‬‫ل‬‫م‬‫ﻫ‬ ‫لوت‬‫ل‬‫ل‬‫م‬ ‫ؤ‬ ‫ل‬‫ل‬‫ل‬ ‫ج‬‫و‬.‫لر‬‫ل‬‫ل‬ً ‫أي‬ ‫ل‬‫ل‬‫ل‬‫ا‬ ‫ف‬ ‫لذ‬‫ل‬‫ل‬‫هب‬ ‫ل‬‫ل‬‫ل‬‫ﻫ‬
‫رفو‬ ‫ؤ‬ ‫ي‬ ‫غ‬ ‫ؤ‬ ‫ين‬ ‫ع‬ ‫ؤ‬.
‫لو‬‫ل‬‫ل‬‫ف‬ ‫لرت‬‫ل‬‫ل‬‫ه‬‫جل‬ ‫ل‬‫ل‬‫ل‬ ‫لخى‬‫ل‬‫ل‬‫ؤ‬ ‫لو‬‫ل‬‫ل‬‫م‬ ‫ي‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫ل‬‫ل‬‫ل‬‫ىل‬‫ت‬ ‫لن‬‫ل‬‫ل‬‫ي‬ ‫ؤع‬ ‫لذ‬‫ل‬‫ل‬‫ﻫ‬ ‫لمو‬‫ل‬‫ل‬‫ش‬‫ا‬
‫لرهلم‬‫ل‬‫م‬‫أع‬ ‫ع‬ ‫ل‬‫ل‬‫م‬ ‫لريفم‬‫ل‬‫ق‬ ‫ط‬ ‫لعبط‬‫ل‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫حمنني‬ ‫ل‬‫ل‬‫مل‬.‫لروم‬‫ل‬‫ق‬ ‫لو‬‫ل‬‫ك‬‫لرن‬‫ل‬‫ك‬‫إن‬
‫لر‬‫ل‬‫ل‬‫ق‬‫ىل‬‫ا‬ ‫لم‬‫ل‬‫ل‬‫و‬‫ر‬ ‫لعص‬‫ل‬‫ل‬‫ي‬ ‫لر‬‫ل‬‫ل‬‫ﻫ‬‫ري‬ ‫لف‬‫ل‬‫ل‬‫ؤ‬ ‫ؤخ‬ ‫لر‬‫ل‬‫ل‬‫م‬‫أع‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫لو‬‫ل‬‫ل‬‫م‬:‫لرء‬‫ل‬‫ل‬ ‫ؤق‬ ‫ا‬
‫لخ‬‫ل‬‫ل‬‫ل‬ ‫ؤ‬ ‫لرف‬‫ل‬‫ل‬‫ل‬‫ح‬ ‫لرة‬‫ل‬‫ل‬‫ل‬‫ك‬‫ؤز‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ف‬‫عر‬()
‫ن‬‫لخ‬‫ل‬‫ل‬‫ل‬ ‫ؤ‬ ‫لري‬‫ل‬‫ل‬‫ل‬‫ش‬‫ف‬‫ق‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫و‬‫ص‬ ‫ى‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ق‬‫ؤ‬
‫لرهل‬‫ل‬‫ل‬‫ق‬ ‫ص‬ ‫ل‬‫ل‬‫ل‬‫ش‬‫ر‬ ‫ف‬ ‫هل‬ ‫ل‬‫ل‬‫ل‬‫حل‬()
‫ن‬ ‫ل‬‫ل‬‫ل‬‫و‬‫ملخر‬ ‫لرء‬‫ل‬‫ل‬ ‫صط‬ ‫ن‬ ‫ل‬‫ل‬‫ل‬‫و‬‫ار‬ ‫لمهم‬‫ل‬‫ل‬‫ف‬
‫صفو‬ ‫رجر‬ ‫مر‬ ‫ؤ‬ ‫ؤكعرل‬ ‫ن‬ ‫ملهمخو‬()
.
‫لو‬‫ل‬ ‫لر‬ً‫ن‬‫فمظ‬ ‫لمجمل‬‫ل‬ ُ‫ي‬ ‫ال‬ ‫ل‬‫يف‬‫ف‬‫ا‬ ‫ت‬ ‫ل‬ ‫يفن‬ ‫لر‬‫ل‬‫ر‬‫ؤ‬ ‫لو‬‫م‬ ‫ي‬ ‫لو‬‫ل‬‫ف‬ ‫لذؤ‬ ‫ج‬‫ل‬
‫كرت‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ش‬‫ؤ‬ ‫ىلرت‬‫ن‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ش‬‫ع‬ ‫مل‬ ‫لرؤك‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫ؤني‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ق‬‫كرمل‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ح‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫م‬‫ع‬ ‫لرحف‬‫ل‬‫ل‬‫ل‬‫ل‬‫ل‬‫ص‬
‫ﻫم‬ ‫ل‬ ‫رش‬ ‫ؤ‬ ‫رت‬ ‫مللو‬.
‫لو‬‫م‬ ‫ؤ‬ ‫لرحف‬‫ر‬‫ؤ‬ ‫ال‬ ‫لن‬‫حم‬ ‫م‬ ‫ؤ‬ ‫لف‬‫ي‬‫هلخ‬ ‫لو‬‫ع‬ ‫ؤنرو‬ ‫ﻫذ‬ ‫ه‬ ‫حلخيث‬
‫لر‬‫هب‬ ‫لخ‬‫ر‬‫يق‬ ‫أن‬ ‫إال‬ ‫لف‬‫ح‬‫ر‬ ‫مل‬ ‫لف‬‫ي‬‫هلخ‬ ‫ل‬‫م‬‫ع‬ ‫ه‬ ‫لف‬ ‫ىل‬‫ؤ‬‫إ‬ ‫هلخيف‬ ‫افن‬ ‫ت‬ ‫حل‬
‫لجمل‬ ‫ع‬ ‫لف‬‫يف‬‫ر‬‫مع‬ ‫لو‬‫ف‬ ‫ن‬ ‫ل‬‫ك‬‫اع‬ ‫ه‬ ‫ل‬‫ل‬ ‫ري‬ ‫رؤعن‬ ‫ريه‬ ‫إىل‬ ‫ء‬ ‫ىل‬‫ؤ‬ ‫ت‬ ‫ىل‬‫ؤ‬‫إ‬ ‫ل‬ ‫ؤعق‬
‫ن‬ ‫خ‬ ‫ؤ‬ ‫مجمل‬.‫م‬ ‫أع‬ ‫رىل‬ ،.
=
‫ين‬ ‫ىل‬ ‫ؤعط‬ ‫يف‬ ‫ؤمظ‬ ‫ني‬ ‫قمني‬ ‫فرخر‬ ‫ىلف‬‫ع‬ ‫ؤش‬5.
()‫اعرر‬ ‫ر‬5/1‫ف‬‫ؤشيف‬ ‫ىلف‬‫ش‬‫حر‬3/.
()‫يمظ‬:‫ين‬ ‫ف‬ ‫حل‬.

21. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬
‫الأاني‬ ‫الفرع‬:‫الموظف‬ ‫إلع‬ ‫الهدية‬ ‫حكع‬
‫ه‬ ‫لك‬‫ل‬‫ل‬‫ش‬ ‫ل‬‫ل‬‫ل‬‫ىل‬ ‫ع‬ ‫لرن‬‫ل‬‫ل‬ ‫مح‬ ‫لعح‬‫ل‬‫ل‬‫و‬ ‫ل‬‫ل‬‫ل‬ ‫عم‬ ‫لف‬‫ل‬‫ل‬‫ج‬ ‫لر‬‫ل‬‫ل‬‫ق‬ ‫إذ‬ ‫لن‬‫ل‬‫ل‬‫حم‬ ‫مل‬
‫لرت‬ ‫فعط‬ ‫ل‬‫ﻫ‬ ‫ت‬ ‫ل‬‫ع‬‫يفظم‬‫أ‬ ‫ل‬‫ح‬ ‫لو‬‫م‬ ‫ؤ‬ ‫لرت‬ ‫فعط‬ ‫لف‬‫ىل‬ ‫ع‬ ‫لخه‬‫ه‬‫ج‬ ‫جمل‬ ‫ع‬
‫لر‬‫ه‬‫ىل‬ ‫ع‬ ‫لث‬‫حت‬ ‫ىلف‬‫ف‬‫لب‬‫و‬‫م‬ ‫ف‬ ‫ي‬ ‫ل‬‫ش‬‫ؤ‬ ‫لر‬‫هب‬ ‫نف‬ ‫مف‬ ‫ح‬.‫لني‬ ‫ي‬ ‫لر‬‫مم‬ ‫ل‬‫ؤ‬‫ذ‬ ‫لو‬‫ك‬
‫م‬ ‫ل‬‫ل‬ ‫مل‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫م‬ ‫ل‬‫ل‬ ‫مل‬ ‫ل‬‫ل‬‫ح‬ ‫لو‬‫ل‬‫ف‬ ‫ل‬‫ل‬‫ﻫ‬ ‫ل‬‫ل‬ ‫عم‬ ‫ء‬ ‫أ‬ ‫لو‬‫ل‬ ‫ح‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫لن‬‫ل‬‫حم‬ ‫مل‬
‫ؤ‬ ‫ه‬ ‫أا‬ ‫جمل‬ ‫ع‬ ‫عم‬ ‫ح‬ ‫فو‬‫م‬ ‫ف‬ ‫ري‬ ‫ىل‬‫ا‬ ‫حمن‬ ‫مل‬ ‫كرن‬.
‫أ‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ىل‬‫ؤ‬‫إ‬ ‫ل‬ ‫لخ‬‫ل‬‫ل‬‫ل‬‫م‬‫ف‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ﻫ‬ ‫لر‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫ل‬‫ل‬‫ل‬‫ل‬ ‫ن‬ ‫لو‬‫ل‬‫ل‬‫ل‬ ‫س‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ك‬‫ؤ‬ ‫ل‬ ‫ل‬‫ل‬‫ل‬‫ل‬ ‫فط‬ ‫لك‬‫ل‬‫ل‬‫ل‬‫ش‬‫ؤ‬
‫حمن‬ ‫لرمل‬‫ل‬‫ك‬ ‫ل‬‫ل‬‫ىل‬ ‫ع‬ ‫لف‬‫ل‬‫ج‬.‫لمف‬‫ل‬ ‫صؤ‬ ‫لض‬‫ل‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫لعه‬‫ل‬‫ش‬ ‫لر‬‫ل‬‫ف‬ ‫لح‬‫ل‬‫ر‬‫ي‬ ‫ال‬:‫ال‬
‫لف‬‫ل‬‫ج‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫لك‬‫ل‬‫ش‬.‫لف‬‫ل‬‫ج‬ ‫ؤ‬ ‫ء‬ ‫أ‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫لأ‬‫ل‬‫ح‬ ‫لك‬‫ل‬‫ش‬‫ؤ‬ ‫لو‬‫ل‬()
، ‫لفن‬‫ل‬‫ا‬ ‫ت‬
‫لف‬‫ل‬‫ل‬‫ل‬‫ج‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫ﻫم‬ ‫لك‬‫ل‬‫ل‬‫ل‬‫ش‬ ‫ه‬ ‫لر‬‫ل‬‫ل‬‫ل‬ ‫ع‬ ‫لجمل‬‫ل‬‫ل‬‫ل‬ ‫ع‬ ‫م‬ ‫لم‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫لو‬‫ل‬‫ل‬‫ل‬ ‫فعن‬ ‫لرىل‬‫ل‬‫ل‬‫ل‬ ‫يف‬‫ر‬‫ح‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫و‬
‫لك‬‫ل‬‫ل‬‫ل‬‫ش‬ ‫إذ‬ ‫ىلهم‬‫ل‬‫ل‬‫ل‬‫ل‬ ‫ع‬‫لرىل‬‫ل‬‫ل‬‫ل‬ ، ‫لر‬‫ل‬‫ل‬‫ل‬‫ق‬ ‫لمهمت‬‫ل‬‫ل‬‫ل‬‫ع‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ض‬‫ر‬ ‫ه‬:‫وا‬ُ‫ر‬ُ‫ك‬‫ت‬‫ت‬‫ت‬‫ت‬ْ‫م‬َ‫ت‬ ْ ِ‫إ‬َ‫و‬
ْ‫ع‬ُ‫ك‬َ‫ل‬ َُ‫ض‬ْ‫ر‬َ‫ت‬‫ي‬[‫ؤزف‬:1.]
‫ت‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ي‬‫هلخ‬ ‫لذ‬‫ل‬‫ل‬‫ل‬ ‫لن‬‫ل‬‫ل‬‫ل‬‫حم‬ ‫م‬ ‫ؤ‬ ‫لرن‬‫ل‬‫ل‬‫ل‬ ‫مح‬ ‫لك‬‫ل‬‫ل‬‫ل‬‫ش‬‫ؤ‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ف‬ ‫ىلس‬‫ل‬‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ك‬‫ؤ‬
‫لر‬‫ل‬‫هن‬‫ص‬ ‫ل‬‫ل‬‫ع‬‫ىلن‬‫حم‬ ‫لو‬‫ل‬‫ج‬‫ص‬:‫لف‬‫ل‬‫ج‬ ‫لو‬‫ل‬‫م‬‫ع‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫ل‬‫ل‬‫م‬‫ف‬ ‫لرض‬‫ل‬‫ىل‬‫ع‬‫ع‬ ‫لر‬‫ل‬‫ف‬‫إ‬ ‫ة‬ ‫ل‬‫ل‬‫ش‬‫ر‬ ‫لر‬‫ل‬‫ف‬‫إ‬
‫ل‬‫ل‬‫س‬ ‫لر‬‫ل‬‫مه‬‫كب‬ ‫ل‬‫ل‬‫ع‬‫ىلن‬‫حم‬ ‫ل‬‫ل‬‫ىل‬ ‫ع‬.‫أ‬ ‫لرل‬‫ل‬‫ىل‬‫ث‬ ‫أ‬ ‫ل‬‫ل‬‫ق‬‫يف‬ ‫لف‬‫ل‬‫ي‬‫هلخ‬ ‫ل‬‫ل‬‫يف‬‫ر‬‫أك‬ ‫ء‬ ‫ل‬‫ل‬‫و‬
‫أ‬ ‫أ‬ ‫ر‬ ‫ط‬‫أ‬ ‫لنرعف‬‫ش‬ ‫أ‬ ‫لن‬‫و‬ ‫ه‬ ‫ىلراف‬‫ل‬‫ض‬ ‫أ‬ ‫ر‬ ‫ؤط‬ ‫رصف‬ ‫ة‬ ‫ع‬ ‫أ‬ ‫ثر‬
‫لرع‬‫ل‬ ‫كف‬‫لف‬‫ل‬‫ج‬‫حر‬ ‫لرء‬‫ل‬ ‫ق‬()
‫ض‬ ‫ل‬‫ل‬‫ق‬ ‫أ‬‫ه‬ ‫ل‬‫ل‬‫ل‬ ‫ل‬‫ل‬‫ىل‬ ‫ه‬ ‫لرة‬‫ل‬ ‫سر‬ ‫أ‬ ‫لف‬‫ل‬‫ي‬‫ر‬‫عر‬ ‫أ‬()
()‫ىلخ‬‫ش‬ ‫فو‬ ‫فشراهف‬:.‫صط‬ ‫او‬ ‫ؤ‬ ‫خ‬ ‫ع‬ ‫و‬ ‫صر‬.‫ف‬ ‫ي‬ ‫ؤش‬ ‫ىلف‬ ‫ك‬ ‫ؤنق‬ ‫أوعرذ‬
‫ملعقرعخ‬ ‫يف‬ ‫ؤ‬ ‫ىلف‬ ‫ؤ‬ ‫كف‬ ‫رملم‬ ‫مرء‬ ‫ؤ‬ ‫رر‬ ‫ك‬‫ىللف‬‫ﻫ‬ ‫ع‬ ‫يرض‬ ‫رؤ‬.
()‫رع‬ ‫م‬:‫ري‬ ‫ؤك‬ ‫ؤش‬ ‫ف‬ ‫و‬ ‫ف‬ ‫ىلا‬‫ؤ‬ ‫ت‬ ‫را‬ ‫مل‬ ‫فر‬ ‫إعطرء‬/0.‫أن‬ ‫ىن‬ ‫مل‬
‫حمن‬ ‫مل‬ ‫ر‬ ‫ف‬ ‫و‬ ‫حمن‬ ‫م‬ ‫ؤ‬ ‫را‬ ‫ف‬ ‫ف‬.
()‫اعرر‬ ‫ر‬5/1‫ق‬ ‫ؤخو‬ ‫ىلف‬‫ش‬‫حر‬ ‫ري‬ ‫ؤك‬ ‫ؤش‬/60‫رري‬ ‫ؤ‬ ‫اعح‬
5/0/33‫اعرج‬ ‫هنريف‬3/‫اعرج‬ ‫فغ‬/6‫ملغ‬
=

22. ‫للموظفين‬ ‫الهدايا‬.‫فيها‬ ‫التصرف‬ ‫كيفية‬‫و‬ ‫أحكامها‬5
‫ىلف‬‫يف‬‫ر‬‫ي‬ ‫طرقرت‬ ‫أ‬ ‫ىلض‬‫ن‬‫خت‬ ‫طرقرت‬ ‫أ‬.
‫لف‬‫ل‬‫ل‬ ‫جلم‬ ‫ه‬ ‫هل‬ ‫ل‬‫ل‬‫ل‬ ‫ل‬‫ل‬‫ل‬‫ع‬‫ىلن‬‫حم‬ ‫لو‬‫ل‬‫ل‬‫ج‬‫ص‬ ‫لف‬‫ل‬‫ل‬‫ي‬‫ﻫخ‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫لن‬‫ل‬‫ل‬‫حم‬ ‫م‬ ‫ؤ‬ ‫لخ‬‫ل‬‫ل‬‫ق‬‫ي‬ ‫لر‬‫ل‬‫ل‬‫ف‬
‫م‬ ‫ؤ‬ ‫لخ‬‫ق‬ ‫لف‬‫ي‬‫ﻫخ‬ ‫لو‬‫ك‬ ‫ل‬ ‫ىل‬‫ؤ‬ ‫لو‬‫ك‬‫ؤ‬ ‫لر‬‫م‬ ‫ؤ‬ ‫ير‬‫لخ‬‫هب‬ ‫لم‬ ‫ؤ‬ ‫أﻫو‬ ‫عمخ‬‫لن‬‫حم‬
‫قف‬‫لخ‬‫ل‬‫ل‬‫ل‬‫ص‬ ‫لف‬‫ل‬‫ل‬‫ل‬‫ي‬ ‫ؤعق‬ ‫أ‬ ‫لم‬‫ل‬‫ل‬‫ل‬‫ح‬‫ر‬ ‫ف‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ر‬‫ؤ‬ ‫ن‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ك‬ ‫لخ‬‫ل‬‫ل‬‫ل‬‫ق‬ ‫لو‬‫ل‬‫ل‬‫ل‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ع‬‫ىلن‬‫حم‬ ‫لو‬‫ل‬‫ل‬‫ل‬‫ج‬‫ص‬ ‫ن‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ك‬
‫لر‬‫ل‬‫مه‬ ‫ل‬.‫لر‬‫ل‬‫ه‬‫فم‬ ‫لخ‬‫ل‬‫ر‬‫ؤق‬ ‫عبهل‬ ‫لر‬‫ل‬ ‫لن‬‫ل‬‫حم‬ ‫م‬ ‫ؤ‬ ‫لف‬‫ل‬‫ي‬‫هلخ‬ ‫لم‬‫ل‬‫ك‬‫ح‬ ‫لن‬‫ل‬ ‫يع‬ ‫لذ‬‫ل‬‫ؤ‬
‫لو‬‫ل‬‫ل‬‫م‬‫ع‬ ‫عبهل‬ ‫لر‬‫ل‬ ‫حمن‬ ‫لرمل‬‫ل‬ ‫لخيهر‬‫ل‬‫ه‬‫ف‬ ‫لف‬‫ل‬‫ق‬‫عب‬ ‫لر‬‫ل‬‫ه‬‫ىل‬‫ؤ‬‫إ‬ ‫لث‬‫ل‬‫ع‬‫ر‬ ‫ؤ‬ ‫ف‬ ‫ل‬‫ل‬ ‫ؤ‬
‫ذهلر‬ ‫ق‬ ‫هلخيف‬ ‫قخر‬ ‫عبهل‬ ‫ر‬ ‫ىل‬‫ا‬ ‫ع‬ ‫ر‬ ‫حمن‬ ‫مل‬.
‫ن‬ ‫يع‬ ‫حمنني‬ ‫م‬ ‫ؤ‬ ‫ير‬‫هلخ‬ ‫حكم‬:‫ام‬‫لر‬‫هل‬ ‫ق‬ ‫ذهلر‬ ‫ا‬ ‫ير‬‫هلخ‬ ‫مهر‬
‫لذهلر‬‫ل‬‫ل‬ ‫لر‬‫ل‬‫ل‬ ‫مل‬ ‫ير‬‫لخ‬‫ل‬‫ل‬‫هل‬ ‫لر‬‫ل‬‫ل‬‫ه‬‫فم‬ ‫لذهلر‬‫ل‬‫ل‬ ‫لر‬‫ل‬‫ل‬ ‫ي‬ ‫لخ‬‫ل‬‫ل‬‫ق‬ ‫لر‬‫ل‬‫ل‬‫هل‬ ‫ق‬ ‫ل‬‫ل‬‫ل‬‫ا‬ ‫ير‬‫لخ‬‫ل‬‫ل‬‫هل‬ ‫لر‬‫ل‬‫ل‬‫ه‬‫فم‬
‫ر‬ ‫أق‬ ‫ثبثف‬ ‫إىل‬ ‫م‬ ‫مق‬ ‫اه‬ ‫هلر‬ ‫ق‬:
‫األول‬ ‫القاع‬:‫لها‬ ‫ونبول‬ ‫للموظف‬ ‫لها‬ ‫ب‬ ‫المحرم‬ ‫الهدايا‬:
‫ير‬‫لخ‬‫هل‬ ‫ﻫذه‬:‫لف‬‫ن‬‫ىل‬‫حم‬ ‫ؤ‬ ‫ىلح‬‫ل‬‫ش‬ ‫لخ‬ ‫لن‬‫حم‬ ‫م‬ ‫ؤ‬ ‫لخي‬‫ه‬‫مل‬ ‫لخفهر‬‫ق‬‫ي‬ ‫لر‬‫ف‬
‫أ‬‫أ‬ ً‫ال‬‫لر‬‫ل‬‫ل‬‫ل‬‫ح‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫حل‬ ‫لري‬‫ل‬‫ل‬‫ل‬ ‫ه‬ ‫لن‬‫ل‬‫ل‬‫ل‬‫حم‬ ‫مل‬ ‫لف‬‫ل‬‫ل‬‫ل‬ ‫ق‬ ‫لعمرؤف‬‫ل‬‫ل‬‫ل‬‫و‬ ‫لخ‬‫ل‬‫ل‬‫ل‬‫ر‬‫ؤق‬ ‫لرت‬‫ل‬‫ل‬‫ل‬‫هل‬ ‫ل‬‫ل‬‫ل‬‫ل‬‫ىل‬‫ؤ‬
‫ىلغض‬‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫أ‬ ‫لريه‬‫ل‬‫ل‬ ‫لجمل‬‫ل‬‫ل‬ ‫ع‬ ‫ل‬‫ل‬‫ل‬‫ؤ‬ ‫لن‬‫ل‬‫ل‬‫ش‬‫ي‬ ‫لو‬‫ل‬‫ل‬‫ف‬ ‫أ‬ ‫ل‬‫ل‬‫ل‬‫ﻫ‬ ‫ل‬‫ل‬‫ل‬‫ف‬‫ىلقخ‬‫ؤ‬ ‫ل‬‫ل‬‫ل‬‫ؤ‬‫ذ‬ ‫ت‬ً‫ب‬ ‫لعق‬‫ل‬‫ل‬ ‫ف‬
‫إن‬ ‫لف‬‫ل‬‫ق‬‫ىل‬‫ق‬‫حل‬ ‫ل‬‫ل‬‫ن‬‫ي‬ ‫أ‬ ‫ه‬ ‫ل‬‫ل‬‫م‬‫ىل‬‫ؤ‬ ‫أ‬ ‫ل‬‫ل‬ ‫عم‬ ‫لف‬‫ل‬‫ه‬‫ج‬ ‫طع‬ ‫ل‬‫ل‬‫ش‬ ‫لر‬‫ل‬‫م‬‫ىل‬‫ا‬ ‫ل‬‫ل‬‫م‬‫ع‬ ‫هل‬ ‫ل‬‫ل‬‫ط‬‫ؤ‬
‫ه‬ ‫ل‬ ‫كقرض‬‫ر‬ً‫حركم‬ ‫كرن‬‫إن‬ ‫رطو‬ ‫ؤ‬ ‫ىلحكم‬‫ؤ‬ ‫أ‬ ‫ر‬ً‫ق‬‫سق‬ ‫كرن‬.
‫ﻫخيف‬ ‫ن‬ ‫ك‬ ‫قخ‬ ‫ﻫر‬ ‫حمرﻫ‬ ‫ه‬ ‫اهذه‬‫ل‬ ‫أؤ‬ ‫ة‬ ‫ل‬‫ش‬‫ر‬ ‫لر‬‫ه‬‫رطم‬ ‫ه‬ ‫لر‬‫ه‬‫ؤكم‬
‫لر‬‫ل‬‫ل‬‫هل‬ ‫ق‬ ‫لن‬‫ل‬‫حم‬ ‫مل‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫ل‬‫ل‬‫حي‬ ‫لذهلر‬‫ل‬ ‫لخي‬‫ل‬‫ل‬‫ه‬‫مل‬ ‫لجمل‬‫ل‬ ‫ع‬ ‫ل‬‫ل‬‫ح‬‫ىل‬‫ا‬ ‫لف‬‫ل‬‫ي‬‫هلخ‬ ‫ل‬ ‫ل‬‫ل‬‫ث‬
‫ملهخي‬ ‫قرخ‬ ‫م‬ ‫ع‬ ‫إن‬ ‫ىل‬ ‫ع‬ ‫ميهر‬ ‫حت‬ ‫يشعخ‬()
.
=
/30‫طرر‬ ‫ص‬ ‫ىلو‬‫يف‬1/3.
()‫يمظ‬:‫ؤقخي‬ ‫اعح‬ ‫يف‬‫هلخ‬1/1‫ري‬ ‫ؤك‬ ‫ي‬ ‫حلر‬3/3‫ري‬ ‫ؤك‬ ‫ؤش‬
‫ق‬ ‫ؤخو‬ ‫ىلف‬‫ش‬‫حر‬/0‫اعرج‬ ‫فغ‬/6‫ملغ‬/5356‫ه‬ ‫ﻫر‬ ‫أث‬ ‫ىلف‬‫م‬‫ؤ‬
‫ىلف‬‫ع‬ ‫ؤش‬ ‫صحكر‬/30‫ين‬ ‫ىلف‬‫ف‬‫موب‬ ‫ف‬ ‫ي‬ ‫ؤش‬ ‫ه‬ ‫ة‬ ‫ش‬ ‫ؤ‬ ‫ميف‬ ‫ج‬15.