This document discusses Shariah compliance in banking transactions. It provides an overview of the key differences between conventional and Islamic banking, noting that Islamic banking ensures Shariah compliance in all dealings, including prohibitions on riba (interest) and gharar (excessive uncertainty). It outlines the principles and sources of Shariah, including the Quran, hadith, ijma, qiyas and maslahah. Banking transactions and operations in Islamic banking are structured to comply with Shariah rules through various approved mechanisms for accepting deposits and providing services without riba and in accordance with customer needs. The document discusses various areas of banking that require Shariah compliance, such as policies for

1. e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
(Shariah Compliance in Banking Transactions)
Presented by
Md. Fariduddin Ahmed
Advisor
Export Import Bank of Bangladesh Limited
Former
Managing Director & Chief Executive Officer
Islami Bank Bangladesh Limited
Export Import Bank of Bangladesh Limited

2. Prepared by Forkan Uddin
Mahmood
Bmjvwg e¨vswKs I cÖPwjZ e¨vswKs t ‡gŠwjK e¨eavb
e¨vs‡Ki g~j Kvh©µg wZbfv‡M wef³| RgvMÖnY,
wewb‡qvM Kiv I wewfbœ cÖKvi †mev cÖ`vb|
cÖPwjZ e¨vsK e¨e¯’vq RgvMÖnY I wewb‡qvM
my‡`i wfwˇZ Kiv nq| †mev cÖ`vb Kiv nq Kwgkb
Ges wd Gi wewbg‡q| BmjvwgK e¨vswKs-G me
ai‡bi †jb‡`‡b my` m¤ú~Y©fv‡e wbwl×| GQvov
BmjvwgK e¨vswKs-G Mvivi (dUKvevwR) Ges
gvBwmi (Ryqv) RvZxq mKj †jb‡`b wbwl×| Bmjvwg
kixqvn& Abyhvqx RgvMÖnY I wewb‡qvM Kvh©µg
wewfbœ ¯^xK…Z c×wZi gva¨‡g Kiv nq Ges Kwgkb
I wd-Gi wewbg‡q wewfbœ †mev cÖ`vb Kiv nq| GK
K_vq BmjvwgK e¨vswKs-Gi mKj †jb‡`b I Kvh©µg
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
2

3. Prepared by Forkan Uddin
Mahmood
Bmjvwg kixqvn&-i Drm
kixqvn&-i kvwãK A_© wbqg-Kvbyb, ixwZbxwZ,
wewaweavb A_©vr Bmjvwg AvBbkv¯¿| kixqvn&-i
g~j Drm Avj-KyiAvb n‡jI Gi e¨vL¨v Ges
cÖv‡qvwMK w`K nvw`m-G wea„Z i‡q‡Q| kixqvn&-i
weavb Avj-KyiAvb I nv`x‡mi Av‡jv‡K
hy‡Mvc‡hvMx Kivi j‡¶¨ Bmjvwg AvBbwe‡`iv
wb‡gœv³ m~θwjI we‡ePbvq Av‡bb|
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
3

4. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
Bmjvwg AvB‡bi Drm
K) †gŠwjK Drm
1) Avj-KyiAvb
mybœvn g~jZ KziAv‡bi e¨vL¨v I KziAv‡b
ewY©Z mvaviY bxwZgvjvi we‡k­lY hv
ivmyjyj­vn (mt) K_v, KvR, AvKvi, Bw½Z,
Aby‡gv`b, wb‡la BZ¨vw` mnx nvw`m MÖ‡š’
ewY©Z i‡q‡Q|
2) mybœvn
gvbeRxeb mswk­ó cÖwZwU wel‡qiB
Av‡jvPbv I weavb cweÎ KziAv‡b we¯ZvwiZ
ev msw¶ßmv‡i A_ev Bkviv-Bw½‡Z we`¨gvb
i‡q‡Q|
4

5. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
Bmjvwg AvB‡bi Drm
3) BRgv
wKqvm-Gi A_© Zzjbv Kiv, GKwUi mv‡_ Ab¨wUi
mv`„k¨ wba©vib Kiv| KziAvb, mybœvn I BRgvq
†Kvb wel‡q wm×všZ cvIqv bv †M‡j †m wel‡q
kixqvn& weavb D™¢veb wKqvm bv‡g cwiwPZ|
4) wKqvm
Bmjvwg Áv‡b cvi`kx© e¨w³e‡M©i HK¨gZ| ivmyj
(mt) BwšZKv‡ji ci bZzb bZzb wel‡qi weavb D™
¢ve‡b KziAvb I nvw`‡mi Av‡jv‡K Av‡jgM‡Yi
mvgwôK BRwZnv`|
5

6. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
Bmjvwg AvB‡bi Drm
L) m¤ú~iK Drm
1) BmwZnmvb (DËgweavb wba©viY)
2) gvmvwjn gyimvjvn (RbKj¨vY we‡ePbv)
3) Did (cÖ_v)
4) mvÏyh hviv‡qÕ (Ab¨v‡qi DcKiY †ivaKiY)
5) BmwZmnve (c~‡e©i weavb A¶zbœ ivLv)
6) Avgvjy Avnwjj gv`xbv (g`xbvevmxi Kg©)
7) KvIjym mvnvex (mvnvexM‡Yi AwfgZ)
8) kviÕD gvb Kvejvbv (c~e©eZ©x kixÕAvZ)
6

7. Prepared by Forkan Uddin
Mahmood
cÖPwjZ e¨vswKs AvBb-Gi Drm t evsjv‡`k †cÖ¶vcU
evsjv‡`‡k e¨vsK Ges e¨vswKs-Gi mv‡_ mswk­ó
AvBb¸‡jv‡K 4wU fv‡M wef³ Kiv hvq, †hgb-
1)e¨vsK cÖwZôv Ges wbqš¿Y msµvšZ AvBb
2)e¨vs‡Ki Af¨šZixY e¨e¯’v welqK AvBb
3)e¨vs‡Ki ‰`bw›`b Kvh©µg cwiPvjbv msµvšZ Ges
4)e¨vs‡Ki wewb‡qvM (FY) Av`v‡qi Rb¨ AvBb|
G mKj AvB‡bi K‡qKwU AvBb mivmwi
e¨vswKs-Gi Rb¨ cÖYxZ Ges Ab¨¸‡jv †Kvb bv
†Kvbfv‡e e¨vsK e¨emv cwiPvjbvi Rb¨ `iKvi| wb‡gœ
cÖ‡Z¨vK wefv‡Mi 5wU ¸i“Z¡c~Y© AvB‡bi bvg D‡j­
L Kiv n‡jv t
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
7

8. Prepared by Forkan Uddin
Mahmood
e¨vsK cÖwZôv Ges wbqš¿‡Yi mv‡_ mswk­ó AvBb
1. The Companies Act, 1994.
2. The Bank Companies Act 1991.
3. The Bangladesh Bank Order, 1972 (PO. No.-127 of 1972)
4. The Financial Institutions Act, 1993.
5. The Financial Institutions Regulations Rules, 1994.
wet `ªt - G wel‡q AviI 2wU mswk­ó AvBb
i‡q‡Q|
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
8

9. Prepared by Forkan Uddin
Mahmood
e¨vs‡Ki Af¨šZixY e¨e¯’vcbv wel‡q AvBb
1. The Employment of labor (Standing orders) Act, 1965.
2. The Securities and Exchange Commission Act, 1993
3. The Income Tax Ordinance 1984.
4. The Board of Investment Act, 1989.
5. The Essential Service Act, 1952.
wet `ªt - G wel‡q Kgc‡¶ AviI 8wU
cÖvmsw½K AvBb i‡q‡Q|
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
9

10. Prepared by Forkan Uddin
Mahmood
e¨vs‡Ki ‰`bw›`b Kvh©µg cwiPvjbv msµvšZ AvBb
1. The Contract Act, 1872.
2. The Negotiable Instrument Act, 1881.
3. The Limitation Act, 1908.
4. UCPDC of ICC (Latest Publication).
5. Money Laundering Prevention Act 2002.
wet `ªt - G wel‡q Kgc‡¶ AviI 40wU
mswk­ó AvBb i‡q‡Q|
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
10

11. Prepared by Forkan Uddin
Mahmood
e¨vs‡Ki wewb‡qvM (FY) Av`vq msµvšZ AvBb
1. The Artha Rin Adalat Ain-2003.
2. The Banker Books Evidence Act 1891.
3. The Civil Procedure Code-1908.
4. The Evidence Act 1872.
5. The Criminal Procedure Code, 1898.
wet `ªt - G wel‡q Kgc‡¶ AviI 6wU AvBb
i‡q‡Q|
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
11

12. Prepared by Forkan Uddin
Mahmood
12
D‡j­wLZ AvB‡bi evB‡iI e¨vswKs RM‡Z cÖ_v Ges
†iIqvR (cÖ¨vKwUm) Av‡Q hv wewfbœ Kvh©µ‡g
AvB‡bi gZB ¸i“Z¡ †c‡q _v‡K|
D‡j­wLZ AvBb mg~n Ges cÖPwjZ †iIqvR-Gi
wewaweavb hv Bmjvwg kixqvn&-i mv‡_
mvsNwl©K bq Zv Aek¨B Bmjvgx e¨vswKs-G
cwicvjb Ki‡Z nq Ges G mKj welqI kixqvn&
cvj‡bi Avewk¨K w`K|
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb

13. Prepared by Forkan Uddin
Mahmood
13
e¨vswKs Kvh©µ‡g kixqvn& cwicvj‡bi ‡¶Îmg~n
e¨vswKs Kvh©µ‡g RgvMÖnY, wewb‡qvM Kiv Ges
†mev cÖ`vb meB Kiv nq Pzw³i (contract) wfwˇZ|
AvgvbZKvixMY wewfbœ k‡Z© e¨vs‡K UvKv Rgv
iv‡Lb Ges wewb‡qvM MÖnYKvixivI mywbw`©ó
k‡Z©i wfwˇZ e¨vsK †_‡K wewb‡qvM MÖnY
K‡ib| e¨vsK wewfbœ †mev cÖ`vbI K‡i _v‡K
mywbw`©ó wbq‡gi wfwˇZ| Pzw³i wel‡q Bmjvwg
weavb n‡jv Gi welqe¯‘ mKj c‡¶i Kv‡Q ¯úó Ges
MÖnY‡hvM¨ n‡Z n‡e| G †gŠwjK weav‡bi Av‡jv‡K
Bmjvwg e¨vswKs-G kixqvn& cwicvj‡bi welqwU
e¨vs‡Ki wewfbœ Kvh©µg wfwËK wb‡gœ Zz‡j aiv
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb

14. Prepared by Forkan Uddin
Mahmood
Kvh©µg wfwËK kixqvn& cwicvj‡bi w`Kmg~n
RgvMÖn‡Yi bxwZgvjv
Bmjvgx e¨vsK RgvMÖnY K‡i `y‡Uv c×wZ‡Z|
GKwU n‡jv Avj-Iqvw`qv I Ab¨wU Avj-gy`vivev| G
`y‡Uv c×wZ‡Z AvgvbZ MÖnY I wnmve cwiPvjbvi
†¶‡Î kixqvn& cwicvj‡bi w`K¸‡jv wb‡gœ Zz‡j aiv
n‡jv|
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
14

15. Prepared by Forkan Uddin
Mahmood
K) Avj-Iqvw`qv
Avj-Iqvw`qvi A_© n‡jv wbivc` msi¶Y|
AvgvbZKvixiv e¨vsK-†K Zv‡`i Rgv e¨env‡ii
wjwLZ AbygwZ †`q wKš‘ Zviv jvf ev ‡jvKmv‡bi
fvMx nb bv| Iqvw`qv c×wZi GwU GKwU †gŠwjK
bxwZ| ZvB wnmve †Lvjvi mgq G welqwU Ges
wnmve cwiPvjbvi Ab¨vb¨ wbqgvejx Aek¨B
Iqvw`qv AvgvbZKvix‡`i mv‡_ Av‡jvPbv Ki‡Z
n‡e Ges wnmve †Lvjvi di‡g `¯ZLZ wb‡Z n‡e|
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
15

16. Prepared by Forkan Uddin
Mahmood
L) Avj-gy`vivev
gy`vivev GKwU we‡kl ai‡bi Askx`vwi Kvievi| G
c×wZi e¨emv‡q GK c¶ cyuwR mieivn K‡i Ab¨c¶
e¨emv cwiPvjbv K‡i| e¨emv‡q AwR©Z jvf
Askx`vi‡`i g‡a¨ c~e© wba©vwiZ Abycv‡Z
fvMvfvwM nq Ges e¨emv‡q ‡jvKmvb n‡j
cyuwRi gvwjK Zv cy‡ivcywi enb K‡i| †mwfsm I
wewfbœ †gqv`x Rgv gy`vivev c×wZ‡Z MÖnY
Kiv nq|
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
16
kixqvn& cwicvjb t
Avj-gy`vivev c×wZ‡Z wnmve †Lvjvi mgq Dc‡i
D‡j­wLZ we‡kl ˆewkó¨, jvf-‡jvKmvb e›U‡bi
bxwZgvjv Ges wnmve cwiPvjbv Ab¨vb¨
wbqgKvbyb AvgvbZKvix‡`i mv‡_ Avjvc Ki‡Z
n‡e Ges wnmve †Lvjvi di‡g `¯ZLZ wb‡Z n‡e|

17. Prepared by Forkan Uddin
Mahmood
wewb‡qvM c×wZ t
evsjv‡`k e¨vsK 2009 mv‡j Bmjvwg e¨vswKs-Gi
Rb¨ GKwU MvBW jvBÝ Rvix K‡i‡Q| G MvBW
jvB‡Ý wewb‡qvM c×wZi †h bvgKiY Kiv n‡q‡Q
Zv Ges Gw·g e¨vs‡K cÖPwjZ wewb‡qvM c×wZ
mg~‡ni bvg wb‡gœ Zz‡j aiv n‡jvt
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
17

18. evsjv‡`k e¨vsK MvBW jvBÝ
2009
Gw·g e¨vs‡K cÖPwjZ c×wZ
µq-weµq c×wZ
1) evB-gyivevnv
2) evB-gyqv¾vj
3) evB-mvjvg GÛ c¨vivjvj mvjvg
4) evB-BmwZmbv GÛ c¨vivjvj
BmwZmbv
µq-weµq c×wZ
1) evB-gyivevnv
2) evB-gyqv¾vj
3) evB-mvjvg
4) evB-AvQ-mvid
Askx`vwi c×wZ
1) gykvivKv
2) gy`vivev
Askx`vwi c×wZ
1) gykvivKv WKz‡g›Uvix
wejm (MDB)
BRviv (fvov/fvovq µq) c×wZ
1) BRviv
2) nvqvi cv‡m©R (BRviv
gybZvwnqv weZ ZvgwjK)
3) nvqvi cv‡m©R AvÛvi wkiKvZyj wgjK
(nvqvi cv‡m©R gykvivKv
gyZvbvwKmv)
BRviv (fvov/fvovq µq) c×wZ
1) BRviv wej evBqv (IBB)
2) nvqvi cv‡m©R AvÛvi wkiKvZyj
wgjK (HPSM)
 WvB‡i± Bb‡fó‡g›U  BmjvwgK wfmv KvW©
Prepared by Forkan Uddin
Mahmood
wewb‡qvM c×wZi bvgKiY
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
18

19. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
wewb‡qvM Kvh©µ‡g kixqvn& cwicvjb
K) mvaviY bxwZgvjv
1) my`, Mvivi I gvBwQi cwinvi Kiv|
2) kixqvn& wbwl× †Kvb gvjvgv‡j A_ev e¨emv‡q
wewb‡qvM †_‡K weiZ _vKv|
3) evsjv‡`k e¨vsK KZ…©K wbwl× e¨emv‡q wewb‡qvM
bv Kiv|
4) Gw·g e¨vsK KZ©„c‡¶i wewb‡qvM bxwZgvjv jsNb bv
Kiv|
5) K¬vB›U wm‡jKk‡b I wewb‡qvM cÖ¯Zve g~j¨vq‡b
fyj bv Kiv|
6) wewb‡qvM bxwZ-Iqvix wba©vwiZ GwMÖ‡g›U I
Ab¨vb¨ PvR© WKz‡g›U Ges gW©‡MR WKz‡g›Um
m¤úv`b Kiv| 19

20. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
L) wewb‡qvM c×wZ-Iqvix bxwZgvjv
LK) µq-weµq c×wZ
1) gvjvgvj e¨vs‡Ki bv‡g µq Kiv| K¨vk †g‡gv,
wej BZ¨vw` e¨vs‡Ki bv‡g n‡Z n‡e|
2) gvjvgv‡ji `Lj †bqv|
3) µqg~j¨ I hveZxq LiP wba©vib K‡i GKeviB
gvjvgv‡ji g~j¨ wba©vib (gyivevnvi †¶‡Î
µqg~j¨ I weµqg~j¨ Avjv`v Avjv`vfv‡e
MÖvnK‡K Rvbv‡Z n‡e|)
4) gvjvgvj wewb‡qvM MÖvnK‡K n¯ZvšZi|
5) wewb‡qvM MÖvnK‡Ki wb‡Ri gvj µq K‡i
Zvi wbKU weµq bv Kiv| 20

21. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
6) gyivevnv †cvó Bg‡cvU©-Gi †¶‡Î wms‡Mj
wWj AbymiY|
7) GjU‡g›U †jUvi BZ¨vw` MÖvn‡Ki bv‡g
_vK‡j †jUvi Ae A_wiwU MÖnY|
8) MÖvnK‡K wba©vwiZ GwMÖ‡g›U-Gi
gva¨‡g evBs G‡R›U wb‡qvM Kiv|
9) bZzb wWj w`‡q cyivZb wWj mgš^q bv Kiv|
10) evB mvjv‡gi †¶‡Î gbRyiK…Z
wewb‡qvM GKev‡iB wWmevim Kiv|
11) evB mvjvg c×wZ‡Z wewb‡qvM cÖ`v‡bi
cÖv°v‡j jvf avh© bv Kiv|
12) evB mvjvg c×wZ‡Z wewb‡qvM
MÖvnK‡K evBs G‡R›U wb‡qvM K‡i 21

22. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
LL) Askx`vwi c×wZ
1) gykvivKv Ges gy`vivev wewb‡qvM-Gi jv‡fi
nvi A_ev jv‡fi cwigvY c~e© wba©vwiZ bv
Kiv| G mKj †¶‡Î jf¨vsk fvMvfvwMi AbycvZ
Aek¨B c~e© wba©vwiZ n‡Z n‡e|
2) D‡j­wLZ c×wZ g~jab/cyuwR bM‡` †hvMvb
w`‡Z n‡e|
22

23. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
LM) BRviv (fvov/fvovq µq) c×wZ
1) BRviv wej evBqvi †¶‡Î †h m¤ú`-Gi
wecix‡Z wewb‡qvM Kiv nq Zv
e¨envi‡cv‡hvMx nevi c~‡e© fvov avh© bv
Kiv|
2) ‡M‡ókb wcwiq‡Wi BbKvg ÔAvb-Avb©W
wn‡m‡eÕ †i‡L m¤ú` e¨envi/fvov AR©‡bi
†hvM¨ nevi ci ch©vqµ‡g wba©vwiZ
Bbój‡g‡›Ui mv‡_ Av`vq Kiv †h‡Z cv‡i|
23
LN) K`© c×wZ
G c×wZ‡Z mvwf©m Qvov Ab¨ †Kvb bv‡g jvf
Av`vq Rv‡qR b‡n|

24. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
Avg`vwb I ißvwb evwY‡R¨ kixqvn& cwicvjb
Avg`vwb I ißvwb evwY‡R¨ BmjvwgK e¨vsK
wb‡gœv³ kixqvn& bxwZgvjv AbymiY K‡i t
cÖ‡qv‡Mi †¶Î bxwZgvjv/c×wZ wewbgq/cvw
ikªwgK

‡jUvi Ae †µwWU IqvKvjv/wKdvjv Kwgkb/wd

GWfvBwRs Gj.wm

UªvÝdvwis Gj.wm

ißvwb wej Kv‡jKkb
IqvKvjv Kwgkb

cvidi‡gÝ eÛ

weW eÛ

GWfvÝ †c‡g›U
M¨viw›U

GW Kidvi‡gkb
wKdvjv Kwgkb

Bg‡cvU© I G·‡cvU© evB gyivevnv/ evB jvf
24

25. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
Gw·g e¨vs‡K cÖewZ©Z K‡qKwU
¸i“Z¡c~Y© wewb‡qvM WKz‡g›UmK) PvR© WKz‡g›Um
25
1) mswk­ó wewb‡qvM c×wZi Rb¨ wba©vwiZ GwMÖ‡g›U
†hgb- evB gyivevnv, evB gyqv¾vj, evB mvjvg,
GBP.wc.Gm.Gg GwMÖ‡g›Um BZ¨vw`|
2) wW.wc. †bvU
3) ‡jUvi Ae A_wiwU
4) ‡jUvi Ae G‡ibR‡g›U
5) ‡jUvi Ae wWmevim‡g›U
6) ‡jUvi Ae wifvBfvj
7) ‡jUvi Ae AvÛvi †UwKs
8) wewb‡qvM MÖvn‡Ki GK‡mc‡UÝ|
9) ‡jUvi Ae M¨vivw›U
10) ‡jUvi Ae nvB‡cvw_‡Kkb
11) ‡jUvi Ae Kw›UwbDwU

26. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
26
12) ‡jUvi Ae wWm‡K¬Bgvi
13) ‡jUvi Ae †c­R
14) GmvBb‡g›U Ae wejm
15) wj‡qb
16) ‡jUvi Ae Bb÷j‡g›U
17) cvIqvi Ae GUwb©|
18) ‡jUvi Ae Bb‡WgwbwU
19) Gj.wU.Avi
20) c¨vwicvmy †kqvwis GwMÖ‡g›U
21) g¨v‡ÛU ‡jUvi
22) wewb‡qvM MÖvnK I c×wZ †f‡` AviI A‡bK PvR©
WKz‡g›Um wb‡Z nq| G wel‡q Gw·g e¨vsK,
Bb‡f÷‡g›U wi¯‹ g¨v‡bRg¨v›U wWwfkb, cÖavb
Kvh©vjq KZ…©K RvwiK…Z mvKz©jvi bs -
Investment/2014/442 ZvwiL 01.01.2014 `ªóe¨|

27. Prepared by Forkan Uddin
Mahmood
e¨vswKs ‡jb‡`‡b kixqvn& cwicvjb
L) gW©‡MR WKz‡g›Um
27
1) g~j gvwjKvbv `wjj
2) evqv `wjj
3) gW©‡MR WxW
4) wgD‡Ukb LwZqvb, †i›U wiwmÞ BZ¨vw`
5) cvk Kiv c­¨vb
6) ‡jv‡Kkb g¨vc
7) mv‡f© wi‡cvU©
8) gW©‡MR-Gi Rb¨ AviI A‡bK WKz‡g›Um (†hLv‡b hv
cÖ‡hvR¨) wb‡Z nq| Dc‡i D‡j­wLZ cÖavb Kvh©vj‡qi
mvKz©jvi †`Lyb|

28. Allah Hafez