Embed Size (px)
Citation preview
sňl
ZsòÂxÅ»g~§m
Â[Z²Ã>‚ÂZVz
‚ÆZßwÅÕ
‚Ð��]~¾"�zg™äƧj
¤z\I)g(ZqÐiZ
Zzg¥g^aç10 XZN�yX7f 3 XZec!gzeXgZzZf~
â2013
ªz‚ÆZßwÅ=ô
æÚ^]…‰×ßFÔ]Ÿ…uÛè]Ö×Ã^ÖÛnà�:�ßv�Vñ���Z7ec�tZ©xZzgt!'ZyßÍVÃC�,��V7 " @Zet~~XÁZß�Zq
9ZWzWyXeZËZ£*ÜXm846 "þþþ �XƒYì�Ãð)ñ��?Ðic�{KZzgôpgpzZуX
ZzgZZyйY@ì�WîZk§s�Zvä*iwHìZzggÎwåŧsÂë��ëÃÂz„»°ìT " ¯x0u6ëäZL!\�Z�zVÃ0cX)gÎxÔ6x6Z(ZzgeìZyÆ!\�Z�}:DgnƒV¼ÌZzg:„gZ{Y…Â
(104 ÌX)âG{
Z}ZZyzZß;¬ââZv»ÔZzg¬ââgÎw»ÔZzg�Z(gzZá�?~X:ZzgZ¤×7zËq~ÂZkÃg�qX ™zZvÆZzggÎwÆÔZ¤?ZZygnƒZv6ZzgÔ�y6;Zzgtp[ìZzg4ï™*ì
5 XYX ( ZŒ@zÞ )
ZzgëäW‚y™�cŒÛWyKÃÔQìÃðÎWzZÑ?Îg>‡X45;WeÔ1
HtŒÛWy~g7™DcZyÆ�ßV~7}�XXÎg0·;4z{TÃeLì�Z*ð¿ìZzgTÃ�Z*ðBZkÃ(~ÚïXZzgÃÂz„Jw™D��=q�X•{962
¼>�ßvDgn�Zzg�7gn�zâV'Z'ƒM�ZzgÃÂz„�D��=q�Xi%X
Zv¬\äŒÛWy0u~�Ûâcì�ZvßÍVÆnW‚ãeLìX;7eLX
—gZ™xå~ä�Ûâcì��+ÃW‚y™Æ7™zX�+ípZ„»*xì
ZzgtS~�gZÝ�Û�zZu LL¾qwZÐZ�~î]ÐÌ9Z½¦Z¿�ÅgZ�ëgƒC�Xóó eZË-ŠZÅŸz~ŧsÐZ½¦Z¿�Å¢zg]»Zˆk�ÑäÅÃÒìXT~Ó&.�éÑCÔâàÔ_!CÔ;CÔZã)zZ]
ZzgZ»sz){ÓxúZïÃikcÑ™�™äÅ¢zg]ZY¤™CìX�fY™ZxÆn¨gz�Åã��ÛZë™$ËÆnZ¿�Ƨi»g?m™CìXóó Decision Making ìXZzg:òª
5ÕÅ¢[Zi XZ¤W\gZ3ÈwYNÂ�z!g{ZÏ(ÐÑzq™,Ô˜VЬ−¸X'¾·XZômzV»ZÏ!]Ãì»Z0Zi Back to the Basics Again
X? H�QÐŒÛWyz<ÅgzÝ~ÔZLèIßZÃ�z!g{s™ÆZ\ef™äÅ¢zg]7ì
Z[
ZyÓx¬x›y%�zVZzgúgÂVÆ*x�ÜsZvZzgZkÆgÎw~ÅÝòZ(g™äÔZzgZsxŶ>U6e¯äÆnÔÓx6ZäèI
ßZÃÔZ0SÇÅOñÔ7g~ï™ÆKÅÃÒ™gì�X
ŒÛŸz~ZzgZ0:�ÆïÆnZßw$Æn²!ZzgZsòExÆ´z{Zkz‰ÜÆqÑ]Zzg›yçÑzVÅ¢zgc]»7gZD
ƒ*Ì¢zg~ìX6tZyÆG�ÑÍGYNÐX÷}ìw~ÜsZsòEx»DY+Ð�™äÅ&¢7WYCXYè6ZäZzg6DÙZgzVZ,âCÙ+Z[J6¸Z27¯nɸF¹Å
ú�Z1:�Ô4-+=ç EHXk~ " gZ{~g»z^�Yèt6ZäÔZgZzg�ÛÎ�{gz²W`ÌYg~gp6ZÜZg™gì�19 iÃ>�
o]Zzg˜ª»Zq‚BÑzqƒ@ìX)6zWZ£g=ZºXÍ{y(~äZkÂ[Å@;~ZLW\ÃÝÅ0È~ZzgÇŤÄÐWiZ�HìXYè�gZÝLjÆ�zg
ÅaZzZgìZzgp�Z[xäÌZKÇÐIHìXZkn�Z¤Ãð¿CÙZ~Zq„‰Åcz~™@ìZzgTZ~ZkÝÅæªCÙZzg$zg~zZãƒZk~ÌZLZkÝÅcz~™bÂÍcZkäZkÝÆ
(3 ZâxÃZC�ágq‡ây‚it™1ìXqÑè�ágqÜsZv¬\ZzgZk»gÎw�X)mX
Ç¡~=ÅZÃ�e!¹7gSX´)Z0Zœi~�ÛâD�X
=ÂZqÓì�Zãi0ÏÆgZ2VÃgz×™CZzgZyÃgz�»ñµ�ÛZë™CìX
Z¤Zy=лx:áÂZ(„ì�ÃðÓÉ™�}Zzg@gO~½ÑX
Ëä¹ìXLLÇÔ+f‚ZzgFg=»§iìXóóZkn~ZqYæªÅ§bZZwZzgÀm)ŒÛWyz]43ïEEG(»_·7™zVÇÉZq[Zzg|Ùhŧb7
™zVÇZzgZk!]Å6zZ{7™zVÇ�h!]¾Æ0kìZzg¹VÐQìÉ~h!]ÃCÙ(ÐZ~™zVÇXóó(32 )ŒÛŸz~XmX
Zq[¬Ý6Ñixì�Â[ZvZzg<gÎwÅÀmZzg@ZeÅcz~™}X|]Z0„kñÐ%z~ìXLL 37
(33 CÙ¿Å!]Ãg�HYYìXÎZñgÎw}Z~ƯxÆ�ZkÃg�7HYYìXóó)ŒÛŸz~XmXi2>6Z%sÅzzТ3ð EGW~qÝ™äzZáßÍVŪ]Zzg6.ã~ZŸ†ƒZìXZkn¢zg~ìX
�ZyÓxZ%Ã]»ZiuâY{1YñZzgZyÆ�ÑbÃ�z!g{Zkîk663Yñ�Zvä*iw�ÛâñªŒÛWyz(ZLZLZ[ÅÇЛâVÅgZ�]Zƒ� 18 <ZzgZkƈZq5wZzggZegZñ‡ìÅYñX)mX
�X¢zg]ì�i2>6ÃUã™ÆÔ¯x0uÆA�z°�Æ_.Z2ZgHYñ@�Óx›yi2>Æ](19 UîV~q3Z(g™ÃX)ŒÛŸz~XmX
Š~!]tì��zg]hÆ6ZzgZë)bÆ!g}ÃðZ(ÃZ(g™*ÑixìTÐßvªZãZzgŒÛŸz~( 19 6.ãÐôpg�ZzgZke~aZƒäzZáÎZÑ]»Z79Zzgoƒ�Z[ïnX)mX
ZkZ%Å¢zg]ì�ZsxÆZkZëF+gÁÆ!g}!{3¨4èEE
GEz>Ziuâ£?™,Zzgi2>ÆZ©xzZuZgZÃjZ!~x�Z7qY™Æ]hZ|[Zzg]h»çVÆ_.7™,XŠ*fYÅ£?Zk�zg~*»°�YèZyfYäZL�zgÅ¢zgÂVÆ7ÃZzgZkz‰ÜÆZ|[ÒyZzg§ii!yÆ_.£?Å
�ZzgZßw̸ì�CÙ£xÆñizVZzgoƒZq]ZZzge{¯xƒ@ìXZÏnZv¬\4:äZg�á��Ûâc�X
(4 XZ'Z�X æÚ^]…‰×ß^ÕÚà…‰çÙ]Ÿe׊^áÎçÚäÖßnfnßÜÖãÜ
ëäZC�x�¶ÆnZÃðgÎw5ìXZkäZK¸x„Åi!y~�x�cì@�z{Z7Zh§b!]}Z²2>( 6 Åw™�ñóó)mX
|tì�Î�Æñçq6i2>Ðic�{Âz�~�ì1i2>Æñçq6fYZzg>äZÚ»xÌ77HìAÎ�6HìqÑèi2>ÅZÌZsxÆâàÔZO�~ZzgZ½¦Âx~0ìXZkZ%Å¢zg]ì�Óx
™D Comparative Study ÃæÃgÄ™Zzg»©£¨ Original Islamic Sources Z-Zsòâ~}17 ïÅYñX)mX Deep and Comprehensive ƒñ7g~œÔYxãÆ‚BYìZzgr
Z²2>(t(~ªZyÁ!]ì�Óxe°ZzgúZxZsò<Å!]™D�1i2>ÅËÃÌ�7qÑètZvZzg
(|] 6 È}ZzgÈzVÆW:Æ�gxymÅZëã�ìXZk6ic�{ÎaXgZzg»xÅ¢zg]ìX):�ÔmXZ1–œ&ñä—gZ™x~åÅzÃ]ÆZy»âÑÍHXZkÐZ0Zi{ƒ@ì�i2>ÆZkâ~Z2�gZÝ—g
ƒãe�X:� Indicative Z™xå~ä�gu'Z{Ó#Öcgc„��¸:��ggÎwXZkntZq�gXZkn�ªkÔZ¿�лxá™i2>ÆZ2z§j Restrictiveccomclusive, comrehensive
(4 ƈ¯äe�X):�ÔmX Reasoning
7XÉ|]/ñ»hzV6i2>Î*to]ì�i2>Æ Innovation cPresumptions t}ò7XZknW`ÀÓxâwz�zª6i2>Aec:�Zk Comprehensive �Zzg Indicative !g}Zq�g
JÅg^Å 1/3 Ðá™ 1/4 âw6�ZyZq�g~�c�ìXZkÆ´z{�g½V6ÐLgzV»Z0Zi{Îä~7ÉtuqÑ]Æ_.$àY$ËìX¿UZy Absolute Limits WiZ�~ÐÌظìX�»[�gZÝ
Zq�gÃZq‡ây‚i»¿'ec��VwZzgZ�ág{Æîg6ƒXøg}z!V~—gZ™xå~ÆZk‡ây‚i~Åz�;]Zzg£œ»Ø`™Z¿�Æfg)i2>ÆZßwÑÍ™äe�X6ZäZâñVä¸Hå��ZyÆiâäÆ_.åXZknëÃZyZâñVÅgZñÐÌchVÐÌWiZ�ƒ*ecXZâñVÆiâä~ñ7ÔÎ*e0~Ôig¦aZzZg„(~�zª¶XÜsZy6guY*�W`ÀÆâwZzg�zªÆfgZùÃi2>Æ%gh�bZvÔ
(5 gÎwZzgZsxÅÕÆÜsìX):�Ô15-35 �Ìi2>Z�Z™ÆZLÑ»ZzgZLâw»HÉzÓg]™@ìXz{ZLÃZ}„Æn™@ìX)
ZyâwÅ›~¤ëgìXZzgic�{Ðic�{�zª¦™*eLìXZv�Ûâ@ìXZ}Ñ��£!�Z¤ 16
(100-17) vg};B~ZvÅgØÐ�ZäƒDÂ?ZyÃgzugnyaÆegÐ:ZzgZyì�w»¹ß
Love and Solidarity ZsxÅ�dÅã�›Ôq36FìX 17
@�΂Ì~¾"Zzg¼:ƒXZy�zâVúZïÐ0uçÑ{„F¹™YìX
~�~YCì@�‚gZ‚w¾"ÅÑMÐZz6Zq›y Lump Sum i2>‚w~Zq�iZkn 18
W‚ãЦZg{™nX
Z¶OtÂ[�z”V6ŒìXªziÃ>ÆZßwÅ×=ôÒy™@ìX²�zu}{~0ÎyÆ‚Wge¼
Æfg)‚ÆÎf~�VZzgZkÅzzÐß1V~‚»ÄȃYäÅz�;]ÒyÅ��ZzgZkÃ9™äÆnˆzmÌ�~��Xaèß!ðÓ�ZkÂx~!Ç�p7ág�Zkn‚»gŸ»gZ:îg6±™äÅzm�~±�X»Ñ��]ÐP‚ßV~¾"�zgƒ$ËìXZkÑÆnfYZzggxYÃúZxÅ�*�~7g’\B-£é EE%Å�ú]�~�„|]Z'Z�mZ?xÆiâäЂ»Âx7ÕäFRg;ìX|ðZzg·�~Z[
²Zsx . ÌZkÃ6?™gì�XZy�zâVèZ<Ø~‚laÃ�cY@ìTÐZkÅâà¢zg]7g~ƒCì~)W~�ƒ@ìXZkż,~äZÚ+Ðá™<Æîg6�~ìXtNZÎgÂìX
ìXZkn‚ÆZßwÅÕ= %10 첂yÅig¦aZzZg6 %2.5 iÃ>ÅÑbâwz�zªZzgYâgzV6L�7Wð¶�i�Zg6YV�k�iÃ>¬GÅ�ì²iÃ>�yÇy~ÐÐZkÅWæãƒÐÁìXtó»xZkÎZw»�Z[eð&äÆn÷~fZC�pÐÑzqƒZZzgZkg^aÄ»!0�XŒÛŸz~ÅÂ[äÌÜsZÚZ�ág{H�i}ÅiÃ>ZkÅaZzZgŧsvƒCì1t7Cc�ùXZjKÆn=
0�XZzg~Zk³6à Mathematical :eÛŧbâF¯äÅ¢zg]7~XZk§bg^a»tÓx»xƒV�i2>!g}gzZc]Ãs™äÅagcèÆ%eg{ìXZka~äiÃ>ÆÓx�KZzg�äÆ
nÔW‚ygcè~�ÅÃÒÅìXŒÛŸz~ÆZ�ág{ЄY™‚ÆZßw»tŸîìZzg�=t�Wcì~W\Æn7™g;ƒVXZyìW\ÃIWñÇX
°ZßZµZkZ%Å¢zg]ì�ZsxÆ " ŒÛŸz~!ÇsZzg9ë��i2>Æñçq65>]Å¢zg]ìZkZëF+gÁÆ!g}~!{3¨4è EE
GEZzg>Ziuâ£?™,Zzgi2>Æ�Z©xZzgZuZgZÃjZ!~x�Z7qY™Æ]hZ|[Zzg]h»çVÆ_.7™,XªCÙì�Š*fYÅ£?Zk�zg~*»°�YèZyfYäZL�zgÅ¢zgÂVÆ7ÃZzgZkz‰ÜÆZ|[ÒyZzg§iÒyÆ_.£?Å�ZzgZßw̸
ì�CÙ£xÆñizVZzgoƒZq]ZZzge{¯xƒ@ìZkni2>Æñçq6-»x™äÅ¢zg]ìZzgt"(15 Zq�Ûnñtì&ZIDÃZ�x�becX)}Z²Ã>X¢Zzwm
Administrative or Managerial ÷}ìw~i2>ƧjKZzg5Ã�ÆnZOòŠ/decision making and research methods Zzgâegyg^a§hVc Skills and Experience
ÐzZ/Ì¢zg~ìXZka¢zg~0Y@ì�ZyZñg~ presentation techniques ZzgâegyZÝ^›yMÐMNZzgfY»;BJNXt�ÛnñtìX�ëÄZ�x�b7}ÇZzg���tÄ�~MNQyÃ�zu}ëzlVÐ¥™,@�Zsx»tÂx�~MYñX
Precision, =Zkg^aÆ�zgZytÌZˆkƒZ�z‰ÜÆ‚BiÃ>6øg}ZsòßZ~z{7Mm�Mãec¶XZkÅzztì�ëäi2>ÆCÙUÆúÔâàÔçÙÔ(ÏÔçÑC accuracy Zzg
æÃ7g3XLZL�w~WäzZáÎZßV» _!CÔ;CÔzpÔßÀ×Ôz){�úZïÃÌê™Dz‰Ü�Z[eð&äÅÃÒ7ÅÉLÎZw7Y„7XCÙ!]ÃJw™1qÑè9BðEg»�Ûâyì�ZqZYÎZwW�JDìXZÏ!]ÃZ0³tÂî™™D��DÅJŒÎZwìZknZv¬àä‚"Zzgˆ[»�DZzgŠ/TÃ�cìZkÃ�´ç5]Ã4¯äÆnZzgf»;BJäÆnZzgZgzZc]Ãs™äÆnZEw™*e’
æÚ³³^m³vn³_³çáe�oÚà ÃðÌ*Wàc�gZÝZv¬àÅ�+ƒCìË»¾w7ƒ@YèZv¬à�Ûâ@ìZzg¾xc�Û�ÃHD�}™ �ZkÅ%èÆ%ZkÆD~ÐÃðZq©7™YªZv¬\“ ³×Ûä]ŸeÛ^�^ð
Ÿ Zkлx©ìtZkÅ!Zzg%è6«ƒ@ìÔË»fZC¾w7ƒZ™@cƒYìXZv¬\tÌ�Ûâ@ìXX)ZÂ{682(ZZvËÃ�«™}ÂQZkÃ;ä» m³Ó³×Ì]Ö×äÞËŠ÷]ôŸæ‰Ãã^Öã^Ú^ÒŠfkæÖÓÜÚ^ÒŠfjÜ
�̯@ìXaèZv¬\ä÷}f‚~tMàci��ÔZzgiÃ>ÆZköz�zÅ�«�ÛâðXtZÏÅ�+Zzgaz™xÐeƒeìXZkntgz�ÔMàciÓx›âVÅZâ-�ZzgZyÆ‚B¥™*¢zg~�X@��zu}Zk»xÃá™'×hï™ÃX
=tÌZˆkƒZì�âegyExÆâCÙ+ÆnËñçq6Zq�gqY™ÆÓxZq�g»‹t™Æ6}òïÜz‰ÜÅZ”¢zg]ìX°ë9}òZ~™ÃÐX]h‚³ï»§i»gtì�ëM`�ó»x™Æ�‡.ÞJwic³ïs�Zz{gW&45å JGE{WZzgF¹Æ'×h4¯cY@ìXF)b»iPYVƈ
~Direcction M@ìZDÆ�V~F¹ƒCìXZknÑ’góåiňlìXtïZkgZ{cZŸ†ìX~äg^aÆnZ’ZðñZ�¦HìZk~ZŸ±Å(~RöìXZk»x»‹t Humble Zq
™Æê™*f™Zx»»xìX
f[~MàciÃÂ[Æfg)„�gs™ZcY@ìXøg}�V̸6?ZCäÅ¢zg]ìX°ë
F¹™M�X�xCÙz‰Ü6Ð6MàciaZ7™$Ëz{ƒÐúg{™ÝwZzgõò»DgƒYCìX~™ÆÎW Trigger äZKg^aÐZ�™�{÷}tMàciÜsZzgÜs�~ÃÒ�ZzgX»Ñf~VÃ
=ZvÅfZ]6ΰœ½z�ì�z{ZksňlÆfg)i2>ÆÂxÃ!ÇÔzZã Zzggz�™ä6Z¸g*ìX¯ä~÷~æ��ÛâNÐX preciseÔaccurateÔ
My~�¬ì�Zv¬\ZksňlZzgïÃZ#Ö0ÆZ��ÔZ·tq3~ZŸ†»!ZZzg¶{U6c~çzyU"ƒZZzgZsòßZ~ÆZŸ±»:¯ñXM} renaissance
¤z\I)g(ZqÐiZ
0Îy»i2>Zh‚Wge¼ 1980
(Æe assets ;Xig¦aZzZgZzglZÇ{~WiZ�läzZáYâgzVÆ´z{Ô»[»È�zu~�zª) »[ X1
~tìX
ZzgÃð�zª (v) âwg] (iv (Î*) iii S) (ii c) ¤Zx 612.32 = e0~ (i)¤Zxe0~Æ'Z'ƒZzgTÅ7Ziîñ¾wi2> 612.32 �Ñ<~‡.Þi2>ƒVÔZyƒÅâq asset
¤ZxÎ*‡.Þ 87.48 ÜsÎä6ŒƒX asset CÙ‚wi2>ÆnÒ™@ìXZk¿ÆnTÅ�zªþ5 (� xva i2>ƒÇXÿ)
ÔGrantee ~���§iÆ_.ÔCÙ‚yâ´i}Ô¤Z� 6 ZkWge¼Æ�Ôv 1 X¯i: 5v �: X4
°œÑbi2>ÐZkÅÓxig¦aZzZgcZk 5 ÔCƒ®gÐ�eg`HY¨X Lessee Ô9ƒ®g Allottee ZÑKÐi2>eg`™Æi'�4 On Va luat ion Date Æ{Åig¦aZzZg6X7ÎäÅ@gõ6
X îg6àYñÏ Compulsory
zÉnxÅ™ 5 (3 ³¤Zx(nxÐcnxÅ7Æ'Z'�zu~ƒX) 948= zÉ) 5 (Z¤ZkÅÀaZzZg 2)�SÅ~ (5 (‚ig¦aZzZg6ªeg`czßàƒÏX) 4 ~7z{ƒÏ�i2>»Ziîñ¾wHg™}ÇX)ÐÅ~ Option Å~ƒÂß!ðñÅZYi]cC Paddy 1Y¨Xƪ:aZzZgnxcezw¾
X ÌzßwÅY$Ëì
Zq™r»[cÂßÀi2>-~�Åg¶¦™Zñc�i2>hÆ�ƒVXZyÃ'Z{gZ„p�„Z�Z™�}X X6
±8JZ»î.X)J:D X1 z{âwT6Ñiòi2>»KYñÏ;X i2>Wge¼»�Û†ozw X7
eÌÔDe0i^ / e0i^ / X±g 4 X¡½hå EHe0i^Z»î. 3 XâFe0i^g¦ 2 ±8çi:+Z�Zg}( X�gúX¥iXz){ 8 XÍg�gú 7 XWðÏ8ñ^-uw 6 XZ+XWðX-Û 5 uw
X6Zzi.- 11 XÑZ›g÷0� 10 ANNUITIES -9
™Æci2>¢5å EE�H~ SELF ASSESSMENT ÑiòÍC71CÙ™r»[fZC X; ²ozw / i2>Wge¼»�zuZX‡.ÞzßwŒÛ2 5 Ãgy™Z»î.z){ / X™.Z»î. 4 X6Z!& 3 XS 2 XÎ*e0~ 1X ¦™zZñcÝÃp�Ñ™�}
6u X7 Xz{¥i��Û†ozwÅu~:ƒV 6
2.5 Â!76 (gLZà i) c™r»[Å%è6âgLz=6 %2.5 Â!76 (#cˆgCZ�Zg}: a)7°œÂ!7c™r»[Å%èÐâgLz=6)gZY¢sÔ 2.5 Z&7s (b) c™r»[Å%è6âgLz=6 %
( Zzg¢4hå EEIH£i6
kÅaZzZg)�g|z){( / )YwÔa~1‹V HORTICULTUREX8
%10 !gZãZkc~Ô7ÎäÅ@gõ66 (i) ‚y»z: (a) ig¦: X
%5 )!gZãZkc~7ÎäÅ@gõ66 (ii)
%5 i2>Æ´z{ %5 !gZãZkc~Ñiò (i) ‚yÆ{Æ´z{: (b)
)aåz(g^X %25 `ZÇäÆypÆn (ii)
;concepts i2>Æã�~Ãc]c: t�~WYNÂQ�™ä~ÃðÂ7ƒÏ
i2>Ñ̓äÅÑZ_
ƒ Complete ownership X!@) 1
ÐRotation ƒXŠgCƒc¼k~ƒX¤�l Growth Xâw~(ðF~&%&¤zBƒXXâw~Z- 2
z�[ " ƒcq!gσXµ¤zBcœi2>�Æn¢zg~ìXt¤zBcvyÅßg]~i2>7µ]¼-öYG
Xi2>ÅAczzZ‚ÛZöìX˜Vâw~Z‚ÛZö0ðYñÏÂi2>zZZƒÏX˜VúYc¤zB7ƒÏz;Vi2>
"X613 7ƒÏXm
¤Zx 595= ¤Zx)Ó#Ö0Îy(X�áw 612.32= �gë 200= e0~»»[ ;.X »[Ðic�{ƒ -3
¤Zx 85 �áw )Ó#Ö0Îy(X ¤Zx 87.48= �bg 20= Îä»»[
³ 652 cig¦»[ ³ 2.176= ™q ig¦»[�áwè<Ø:³ 948= ig¦»[ =³ 3.16= 4è<Ø:Ó#Ö0Îy
tìX;X Ñbi2>2.5% YâgzV6 X; 2.5% ×~6
%10 cZyZY]ïw™{Ø6 5% i�aZzZg;¤ZkaZzZg6
20% n*]6
ªxVÔç~Ô”VÔZzg�zu}ikñªZ�ÛZ��zZ−+ÔgLÇ qY]¢zgtÐiZZâwƒ: 4
¸ðÔâ™ÔZyƒÅ‚Ñ:ã�~¢zgc]i0ÏÐiZGâwƒÂZkÃåâw6i2>ÑÏX¢zgc]~3*ÁÔ]kÔyÔ¡Ô½Ô�á�~Ôó�®Ôp�™õÆÏgÔcÆZziZg�áï�
ÐWiZ�âwƒ (Attachment) XŒÛnZzg0È~ 5
�zª6‚w¦gäƈXc»[Ðic�{Wæã6ZizZ÷c idle :X ‚w»¦g*)jÑyjw(Zzgz‰Ü»ç X6
âws�)¯g~q݃äzZÑâw�9Z{ÔeZËzVÔzúVÔ4hÓ42.çEHEHEz){Å:(z{ì�Ë¿Å! " ¯g~i2>þÔ
i2>zZZƒYC %2.5 ~q¤�Z4ƒZzg¬ÐZkÅ!:ƒXtZ¤”g»[ƒÂZyÆq݃D„(X"(222m1 )}Z²2>` ìXZzgZk!g}~ÃðZ%sgZñ7X
ƒX ÓxiÃ>�yÇy~)zZ]ZzgZ»s 7
Xi2>�yÇyÆnW‚ãƒÔ;:ƒ 8
XÝ»hOW:ƒÔ}Z²Ã>X¢Zzw 9
2.5% » ‚w½ÅWæEVÐYco«Xã�~ywZyZY]( + �zª idle)= ‚Ñ:iÃ>
×~ÔÎ*e0~ÔJe6iÔu"3©5½3ï HGEGGHÔÔz){XªZ+�zªTÃg~îg6 =liquid money ×~zZà�zªc×~~psHYYƒX
i}Xö^X1~X*XƒZð˜iX28uzkXmXƒTÞX:gz){ª�×~Ð = »gz!g~Ð�zªÅ^~psÅYCìZzgo«¾äÆ»xWCìXZzgZyÃ×~~¯g~ps7H commodity yh™
YYZJZy»ÃðyhZg:AX
ÓxWæEVª9Z{ÔZâqÐo«ÔSÔeZËzVÔzúVÅ:z){~ÐywZyZY]ïw™�$ =Y
Yñz{Y0YñÏX
;ÃÆ_.»[ÃiÃ>Æ‚wÆZzw~ZzgWy~ñ��ƒ*ÑiòÑoŒÛZg�cì²�zgZy Z»�컧i»g‚w»[Áz�ƒYì1!Ç»:ƒYñXZkni2>Æ‚wÆZ!x6¬Ðñ���zª~xVcWæãæ™Æƒ6i2>Z�ZÅYñÏeìZyÃPgzi„¦gZƒX�zu})´~CÙY»CÙ@gõÐ*ˆ[g3YñÇZzgCÙZqÆ‚wåƒä6„CÙY6e{i2>�~YñÏXZÐZ�~xVìÐñ���zª~æ7HYñÇXZk§bˆ[g¹ÂìX4§i4Zzg6lìX
Zy�zâV§bÅ�zªZzgY6Üs�z§bÐi2>µ$ËìX
direct ÓxxV6šzZôª + i2> 2.5% cšzZô direct �zª6 idle CÙnÅ ×~Å = ×~»ZßwiÃ> 2.5%
XZ¤o«:ƒÂQ‚ 10% cWæãÐZyZY]ïw™�{Ø6 5% i}ŤZkWæã6 = c‚»Zßw74XZ¤i}%»“7~gìAÌ‚Ði2>7ÑÏXi}Æ´z{z{�zªTÃi}6ªkHYYƒX�™Zñ6¤8ÔZk6Ì‚ÆZßwЄi2>ÎNÐX
´4545ÿ GFGHZzgo«�zâV6i2>ÑÏ = ˆg]c»gz!g6i2>»Zßw CÙnÅ
invested ZY6Ìi2>ÑÏXZϧbCÙ idle �zª6ZzgCÙWæãÐ idle t!]cZßw�¢ec�CÙ�zªÆo«6ÌCÙ‚wi2>ÑÏXCÙÝ5ì� invested �zª6ªã6CÙ‚wi2>ÑÏXZzgCÙ
ˆg]ÆãcgZkZÓwZzgo«�zâV6i2>ÑÏÔÜsZq6i2>7ÎMX�™Dz‰Üt!]f‚~ZñZw»ÂgZkZÓwcã6Zzg»%kÔZ&7~cË�zu}fg) ""(416,448, 447 g¢zg~ìX)mÔ
X"X112 оcƒZo«�zâV6ŒìªCÙn»âwXX:�XmXi2>ÆÜs�zZßw�;×~c‚X�CÙfg=WæãÃÔeìtRiÔZ&7~ÔuzwÔc9Z{cz 1 }ò;X
zZã@Zc]ñ��:ƒVÂQ -2 �}™i2>»ê™*ƒÇÔ analogy ЃÔZy�z~ÐZqZßw6ªk™Æªi2>ÎäÐi2>WæãcœÆ�k direct Z¿�Æfg)ê™ä»tW‚y§iƒÇ�Z¤×~ÆZßwÐ
§iª‚ indirect �Ð(|YñÂt—g~Åic�{Ðic�{Hg™�{ÑbÐ(|YñÏXZ,ßg]~ÆZßwÐi2>Îãe’XZkÅ-zzn‚Æ
gZkZÓwZzgo«�zâV6iÃ>ƒã = Ѧe: " Zk§bi2>ÆCÙ�ÆntѦe:0Y@ìX -2
" Ðic�{:ƒX %10 i2>ÅÑbÔœÆ + vyƒÂ7 ÜsœƒÂi2>ÑÏ + e’
eZË-ŠŒÛŸz~ÅÂ[Ô}Z²Ã>¢ZzwÐge÷
(%5/10 Û� / `Zzg]VÅi2>)� ë)gZñ:
âY~�w~i2>»Ð÷~HXZyÅgZñtìX 1952 Z1iCÙ{Ô†Zß;[ÜsÔ†Z°9.è WEÅgZñ»ZÖgZrVä
XZk g¦i}ŧb�cÛ�Æ�[Ði2>àYñÏ »g{äÅaZzZgÔqg]Æ™Zt6Wæã6in�Zkâ´~TÆ0kig¦i}ÅWæãWñZzgZkâ´~&»g{äZzgqg]ÐWæãq݃Ãð�Ût
(609 7ìóó)m
Zy|Z]äZñZwÃ&n»Ccì:X
fZC¢zgÂV~»xWäzZáZñZw (i
z{âw�œÅ{§g3Yñc&Z]p�œjƒpZÐ�Zä~gÄ�cƒXZkâw~!·t�i2>ìZkn~z{ (ii
ZñZw¸X6—gZ™xåäi2>zßw�ÛâðZzg¸ZñZwi2>Æ![~ZÝ�Zzgi2>ÆK~�vZñZwÃZ46ªkHYñÇX
z{âw�fZCZEw~̃ZzgZkÐZ‚ÛZö̃�i-gZ]Ôñ7�¿ZzgZ‚ÛZö�zâVÆnƒVZzgZkÆ (iii
¬~�»Z%sì�¬Òyƒ[ìX
Zy|Z]Æ_.z{âwÌ�Z4ƒVÐ�Z^oÆ�zg~�gs7¸X1øg}�zg~!w*òZzgo«jƒVX}z{WÑ]Å�”wæ~gZkZÓwÅwgn�X�»g{äcz{qg'�'Zñ
(610,611 o«»gÅ�ƒV)m
�äZyÆiâä~Lrg�y™Zñ6��YD¸ZkÅY+Âz7ÅYèZ2¯Dz‰Ü*�gzZ§(611,612 »¬Òy7HY@ÉMZßqZñgÆZ©xÒyGYD�X)m (Rare/Exceptions)
ig¦i}ÌZyqgÂVÆx/ìX6ëi2>f (~(~qg'�o«qÝ™C�Zy6i2>¬ZƒãecX�X
»ŸñZ»s¸ì�ZyqgÂV6Ìi2>ƒzg:�zx/ZñgƬ~Z%sÑixWñÇ��Zsò‡âyÆ��g„7ìX
6Z^o™D�X} Method ™DZzgZ4ÅÕ Application �VÌz�[i2>~Š*�ÆZZwÅr(612 ZâxZ£òÅP�»3‰XZzgz{ZyÅWæã6i2>�ï¸qÑèZy»fg=çlZzgÃð:åX)m
i2>Hg�ÛâðXaZzZg�¶zZáZñZw 2.5% ÆgZkZÓw6 (Transferable) Ñ™*åä)U"ZñZw®!Zkn Hg7�Ûâð ÅWæã6i2>Hg�ÛâðZzgZkÆZÝgZkZÓw6 (Non-Transferable) UX))®!(
c10%6 ZzgaZzZg ZkÅi2>ZkÅWæãŧsvƒ� 7àY$ËZkn ÆZbZY™ÆZk~Ði2> �ZÝ(612 X)m i2>Hgƒð 5%
¾nW\å~äZñZwUXZzg)UXäpâ~ZzgäplZg]Z]Zi2>Hg�ÛâðXZkn�Zk�zg~Ìc10% àYñZzgZñZwUXÅWæã6 2.5% ZñZwUXZzg)UX~�Ût™*ecX�âw®!~i2>gZkZÓwÐ
X i2>àYñ 5%
ZknqgÂVZzg»g{âV6ZñZwUXƒäÆÒpÐZyÅWæã6i2>ƒÏZzggZkZÓw6i2>7ƒÏZzgZyZY]u™ÆZÝWæã6‚cÛ‚i2>ƒÏXZzgQµV6{ØWæã6‚Æ[Ði2>àYñÏX
�—gåZ™x~ä!glZzgZVЧZ[ƒäzZài}6‚i2>zßw�Ûâðª{ØWæã6Z¤{ØcZyZY] 5% Wæã6 Gross Wæã»Dƒ*e:ƒ�ZqgÂV~ÂZkßg]~Wæã6Û‚ƒÇX)ª
(10%6Net ï%Æ{ØWæã
aèZy&fY|Z]äZKi0�V}ÔZßw}ZzgZsòExÅ~¦Zg�~ìZy»tZ¿�ªk6FìXZk(613,612 nZy»Z¿��¯Zzg‡.ÞJwìX)m
(615-613 -ŠZÅŸz~»ñZi:ZzgFß)m
Ñb 2.5% Zy&|Z]ÅgZñ�zu}ÃÆ_.ì�i2>Wæã6ƒÏ)gZkZÓw67(1ZyÅgZñ~Û‚»ªk9ѦªkìXZ%Zk / ƒÇXp�÷~̸gZñì�‚ 5% c10% Û‚ª / ÅOñ‚
�X Observations e~÷~qgzfs5¡]
qgÂVÔ»g{ä6i2>ÆnÃð¬xŸ‚cYì‡Z{zä7ƒZTÆ��zu}o«j»gz!g� (i)
uzw�ÛZë Catering/Tent %2VÔÇ-VÆÃgxÔÄVÔ*ÔgCd~˜iÔƒZð˜iZzgz{Z�Zg}��úC‚âyZyÓx »g{âVÆ�7WD1o«j�Zkn / ~�~�Vw~ZñZwqgÂV (i) ™D�ÌWYNX
YñXpZ{to«™Zñc YìZßwÅw�}�~ ÆK~g3YñZzgZÐZq »g!gzVÃLLo«jfgZùóóaZzZgZzgaZzZgÐpZ{to«qgÂVZzgñRzVÆ™Z-VÐqÝ”{WæãЃcaZzZgÐZzgaZzZgÃ�Ûz|™Æo«q݃XpZ{o«Ç-VÆ�z�|c%2VÐq݃Xœ)�ZâY))³Zã(Ðq݃c)®!YGZ�ƒqgÂVÔ»g{âVŧb)®!ZâYƒVcñRqVŧb®!ZâYƒVz){X¾qwZy~®!Zzg)®!Å
(613 ¸&Å¢zg]7ì)m
-ŠŒÛŸz~¬i}6�ÅÑbÎäÅѦÕÒy™ÆQ™ZñÅqgÂVÃi}6ªk™äÆ�Ñb �ï�X
i2>Hg�ÛâðXaZzZg�¶zZá %2.5 ÆgZkZÓw6 (Moveable) Ñ™*~ä)U"ZñZw®! "
6Hg capital ÅÜsMæã6i2>Hg�ÛâðZzgZkÆZÝgZkZÓwc (Non-moveable) ZñZwUX)®!ÝÆZbZY™ÆZk~Ði2>7àY$ËZknZkÅi2>ZkÅMæãŧsvƒ�Zzg 7�ÛâðZkn�Z
(612 )m X i2>Hgƒð 5%c10% aZzZg6
¾nM\~äZñZwUXZzg)UXäpâ~ZzgäplZg]Z]Zi2>Hg�ÛâðZkn�Zk�zg~Ì "
àYñZzgZñZwUXÅMæã6 2.5% ZñZwUXZzg)UX~�Ût™*ecX�âw®!~i2>gZkZÓwÐ612m" i2>àYñX 5%c10%
ZknqgÂVZzg»g{âV6ZñZwUXƒäÆÒpÐZyÅMæã6i2>ƒÏZzggZkZÓw6i2>7ƒÏZzg "
ZyZY]u™ÆZÝMæã6‚cÛ‚i2>ƒÏXZzgQµV6{ØMæã6‚ƈ[Ði2>àYñÏX�—gå~ä!glZzgZVЧZ[ƒäzZài}6‚i2>zßw�Ûâðª{ØMæã6Z¤{ØMæã»Dƒ*
cZyZY]ï%ƈ 5% Mæã6 Gross e:ƒ�ZqgÂV~ÂZkßg]~Mæã6Û‚ƒÇX)ª612m " (X 10%6Net {ØMæã
? ™ZñÅWæã6Ñbi2>HƒÏˆg]ÆZßw6¤8Zzg™Zt 6Zä�YÆ_.Ñbi2>Æç~Ì�zgZñ�XZqt� "X ŒÛŸz~
(607 X)}Z²Ã>¢Zzwm 1Yñ 5% cÛ 10% �o«6‚ X�zu~gZñtì i2>àYñ 2.5% �zâV6
�ÆZßw6-cZzg‹t�ÅÑbÐi2> 2.5 ÷}nt!eå�Z—gZ™x~äâwz�zªÔÎ*e0~ÔYâgzV6
�Hg7�Ûâð 2.5 c‚cÛ‚YVHg�ÛâcXi}Å76YV %10 HgŶÂig¦i}ÅÜsaZzZg6qÑèi}Ì�zªìZzgªCÙZZk6iÃ>¬G7Å���)zZ]ZzgZ»sÆZßwÆÜs@ìXgzpnƈ
~qgzfs³6à�Z+Ãð!]7X�zâV6iÃ>¬GÅ�ìXX
Qkiâ:~çÙu¤ñV~�zã�~úZï¸XZqÂigZ®Ô�zuZg]Xg]~ZâYÃ!g!g¤�l�}™¹‚o«¾1Y@ìXZzgZÝig!g!go«Æ‚BzZ:W@gLìXgCâwÐo«‡&ÿEL”w̃@ìZzg
Fixed ‡&ÿELZEwÌXZzg¢~ÌZzgic�{ÌXZzg‡.ÞiÃ>ÌX²igZ®Z(%åT~i}�gƒCìXZkä�l7�~Y$ËZzgZkЂw~ÜsZqc�z”VÐaZzZgï$ËìXig¦Z»kÅ Assets
©Zâ7ƒ'�ZyÐzZ�ÛWæãƒnX‚y@ÅÚåоdg;ìXp‚B„igZ®™äzZßV6i2>@Âi}»Zqz�Ûz|K%Zk6i2>Z�Z™*e:ƒ@� 2.5% Z¤i}Å7ª�zªZzgaZzZg�zâV6
�&Z]p�*‡.Þ¿ƒ@XZϧb‚yi��zªÐâàZ.�{Zkz‰ÜJ:ZVYZJ�ZÐ�Ûz|:™}Xi}Å7~ZŸ†¹„M×gëgÐZzgŠgCúZïg‡ZzgeZ&ÆZßw6ƒ@ìX1z{ÌZEw7ƒY
aèi}Å7Æ'Z'»âw×~Å~ƒ@cˆg]~΃@ÂZkÅ�zªZzgWæãÐY�zâV6i2>¬ZƒYC¶XZknZsò°wÆto°å�i}yhäzZáZzgZkоäzZáÅÜs¾ð6i2>@²g]
™äzZá6ˆgCâwª�zªZzgMæã�zâV6i2>@Xp‚B„igZ®™äzZßV6Z¤i}Å7Zzgi2>@Ât‚yÅZ,®Ð!CÙƒC�°wÆÜsƒXZ+ßg]~zZui¸ƒ@� 2.5% aZzZg�zâV6
i}Å76Ìi2>¢zg¬GÅYñ1ZkÅÑbÁZzg‡.Þ'�Z“g¿YñX°)zZ]Zzg°w‡ìg3YYåXZÏn—gZ™xå~Ô�g9*îGZr=å¸Ôäi}Åi2>¹Á™ÆZÐi}ÅaZzZgcMæãŧsv™
i��zª 7.5% Zzg� 2.5% Î�~TÆ�gZÝ�z{¸X!¹ƒæzVŧbaZzZg6 10% �cZzgaZzZg6
ÐÁ¶ÏXtgØZr=~»‚y6ZˆyåX-ZvmzW!zZô/zÅ 1% ŧsv™�~TÅÑbiÃ>—gZ™x~ÆgØZzgZy�„Zãg�~ÆWàciÆZ‹Zs~|]šw6Â[ÆáW�™rì66gƒ��X
HIS TRANSLATION OF MUCH OF SPIRITUAL MESSAGE OF THE KORAN INTO
SOCIAL REALITY SHOWED MUHAMMAD'S GENIUS AS A LAW-GIVER. HE
EXPRESSED HUMAN SYMPATHIES THAT IN THEIR TIME, THE SEVENTH
CENTURY, WERE ASTONISHING. MANY OF HIS SOCIALIDEAS WERE NOT
REALIZED INSTITUTIONALLY IN WESTERN CIVILIZATION UNTIL THE
NINETEENTH AND TWENTIETH CENTURIES.
"MOHAMMAD'S GREATEST FEAR, WHICH HE INCLUDED IN HIS FEAR OF GOD, WAS DOING
INJUSTICE TO MAN, WOMAN OR CREATURE."
H.A.L.CRAIG XBILAL X Quartet Books London
Mathematical ë�¬x›âVÆÇ~ZzgÑW�ßgz-VÅzzÐøg}ZsòßZ~z{7Mm�z‰ÜÆ‚BMãec¶XëÓxf)�Zg~fY™Zx6eZw™Ö��ZzgZv Precision, accuracy
¬àä�DZzgŠ/�cìZkÃ�´ç5]Ã4¯äÆnZzgf»;BJäÐå¤mZVgì�XqÑèë—gZ™x~ÆÓxâàç5]ÔSîi2>»‚³Zzg!‹t™,Ô�f7™MÔÂëâ+66gƒYNÐ�
Â[ ' ¸XtW\YâgzVÆ»1Vƈ!‹-VÅ÷~ Mathematical Genius M\~ˆ!âCÙc~Ì�NM�XZzgqgzfs,ÐÌX ' Z²Ã>XzÎx
; ‚Æe~-ŠŒÛŸz~Æge÷Ô�ÑbZzggZñÒy™*¢zg~ì
aZzZg�¶ i2>Hg�ÛâðX 2.5% ÆgZkZÓw6 (Moveable) Ñ™*å~ä)U"ZñZw®! ""
ZkÆZÝgZkZÓw6Hg7 �ÛâðZzg 6i2>Hg ÅÜsMæã (Non-moveable) ZñZwUX)®! zZáZzg ZknZkÅi2>ZkÅMæãŧsvƒ� 7àY$Ë ZÝÆZbZY™ÆZk~Ði2> Zkn� �Ûâð
(612 X)m Hgƒð i2> 5%c10% aZzZg6
i}ÅiÃ>aZzZgŧsùvƒCì?
‚»Zßw;X¤ZkWæã60õ�iÃ>c¤ZkWæã~ÐZyZY]ïw™,c{ØWæã6�k�iÃ{
~ä ˆ[ƧjÃZEwG%�7W$ËÔZkn ÃKÆn concept :X‚Æ ‚Æ�z{ˆ[ƧjÃZEwHìX
:X÷}_.Û‚Zzg‚Åg¶Æ�z{��XZqi}ÅaZzZg6i2>Zzg Û‚Zzg‚Æ�z{Zzg�zª6iÃ>X�Å,t¶Ï X Wæã6iÃ> �zuZi}Å76iÃ>;ª
X×~ÆZßwÆ_.ÔÓxZñZw6Ñbi2>Å ÅÑbÐi2> 2.5% i}ÅaZzZg6 Wæã6iÃ>;XXZk§b)zZ]ZzgZ»sÆZßßVÃ!Ç ÅÑbÐi2>Îð�ì 2.5% §bÔi}ÅWæã6Ì
�·y~g3�ìXt‚Åg¶»aåðzkì
(Ãi}Å7 7.5% )ª‚~Ð’c �Åg¶»�&aåð z=6 i~ÅâgL i}Å�zª6iÃ>;Xŧsv™ÆZÐi}6i2>Æîg6ÑÍH�ìXZk§iЂyÌi}6iÃ>Z�Z™}ÇX1iÃ>Å
ÁƒÏX‚Å�Å)zZ]t¶ÏX %1 ÑbZzgg¶¹ÁƒÏXÀâ
7.5% i}Å76 + 2.5% ÀWæã6 = c‚Æ�z{ 10% = ˆ!)zZ]-V¶Ï
2.5% i}Å76 +2.5% {ØWæã6 = cÛ‚Æ�z{ 5%
‚Åg¶Å�ÆÃgñá:Xt�z§bÐHYYìXZq§iÚÚƒ»ìÔ�zuZ°œ»X,n�~�ì
&g=ÚÚƒ
3:1= i}c¤8Å�zª6 7.5%: Mæã6 2.5%= 1X‚Å�ÅÚ
4= 3¦1 = Ú»ù·
4 ‚Ñ:‚@ = ‚Ñ:‚Åg¶»aåz = ‚Åg¶ 2.5% Zka‚Ñ:‚Åg¶»&aåð = 4@3x ‚Ñ:‚Åg¶ = ‚Ñ:‚Åg¶»&aåð = 7.5% Zka‚»
c‚~ÐZqaåðÃïw�,Â&aåðõY#/õ JJÇ
‚Åg¶ 2.5 ‚Ñ:‚Åg¶X = 7.5% Zka‚»
6iÃ{ƒÏ %7.5 zïw�,Â!¹�aÇz{‚» 2.5% �zuZ§itì�‚Åg¶Ð‚»
ŠZ§iX�Æ[ЂÅ�»§i
10%=‚
¤8ci}Å76X 7.5% ‚» + Mæã6 2.5% ‚» = ‚Å�
gz9kƒÂZk~Ф86iÃ>X¶ÏX 13,200 �Z¤™ZñÅWæãÐZk6‚Åg¶
gz9 3300=2.5%x13200=2.5%x ‚Åg¶ = ™ZñÅMæã»z
c gz9 9900=7.5%x13200=7.5%x ‚Åg¶ = ¤8Å76iÃ>»z
gz9 9900= gz9 3300 gz9D 13,200 =
åLªWæã ZkqÃU"™äÆn�Zv¬àä=�t��~ìÔ9ìÔß7Ô~äM`ÀÆZ0ÎyÆz&Í-ô GGLÆÂxZzgi}6iÃ>ÆÂxÐ z&Í-ô GGLª�zª6iÃ>Æ'Z'ìXà Zzg 6iÃ>Æ'Z'
ñZi:HÂ�zâVª]Z0îg6Zq�zu}ÐŒÛdÑXt�3äÆn~äZq¤8Æ™Zñ6iÃ>Åi2>Zzg 2.5% ZqZ-Vw�3™Æ‚ƦgÃzZãHìX¬™ZñÅWæã6‚ΙZkÙZtÅWæã6
~�™Æ¤86ÑbiÃ>¥x™ÆÔZkÑbiÃ>»ñZi: 7.5% ¤8ÅâgLz=c�zª6‚»�ª!ÇzZãƒYñXZzgËn»—cµ: concept 0ÎyÆz&Í-ô GGLÅÑbÐHìX@�‚»Ãtc™ä~Â7:WñXZkÆnˆ[ application gìXZzg‚»g؃*ÌÃWYñXZzgZk»ZEwc
ÆtÃgñáZEw™,ÐX
�!)zZ]-V¶Ï
‚Åg¶»&aåð i}Å76 + 2.5% ÀWæã6‚Åg¶~ÐZqaåðc = c‚Æ�z{ 10%
7.5%c
aè=ÃÒÆ!z��ig¦i}ÅZ-7ZzgZkЂÑ:Wæã»eð7ïeåZkn~ä��wÆîg6-ŠŒÛŸz~ÅgZñÆ_.Ô™ZñÅ£8Å7ZzgZkÐqÝ”{™ZñÅWæãÅVwÂÆZßwÃzZã
™äÆnZEwHìXYè™ZñŤ8ZzgZkÐWæãÃig¦i}6ªkHYYìX
ZÎgÂ÷}Zq¯ä�~ZZÐØ`�=tZÎgÂe’ZkÆ�z„ ÅZ-Vw;t 2009
DÙZg 60 ÑÄ 3 DÙZggz96™Zñ6�XZk§b‚w~ZÐ 30 ä™ZceÌ~Zq*Zq™zhgz9~yhZ�ÅWæãƒCìXZk~ÐZyZY]ïw™!¹6‚ÑÇXZ-ZyZY]¥x7�1VwÆnZ0ZiZZq™Zt
3 ‡.ÞiÃ>Wæã gz9FÐZzg{Øc, 60,000 ‚Ñ:%#ÖÆnZzgZq™ZtÓä�VÆnïw�,ÂÑÄg{YñÏX
ÑÄgz9 =3 ‡.ÞiÃ>Wæã
gz9¶ÏX 30,000= %10 ÑÄ@ 3. = ÑÄ6‚ÅÀg¶ 3
& iÃ>c‚»ZqaåðX�zuZz‚»’c %2.5 Z[‚Åg¶�z”V~�ƒYñÏX™ZñÅWæã6*ÅZq™zhgz9Å76iÃ>c�zªLÑÇX¬g¶»ˆ[™f�QÑbiÃ>»X %7.5 aåðc
‚Åg¶»Zqaåð = ÑÄ™ZñÅWæã6i2> 3.0 Wæã6iÃ>�XZgz9kì 7,500 = gz9»aåð 30,000 =
gz9 22,500 = (7,500-30,000) = ‚»�zª = Zzg*Å76i2>Åg¶
Zk§b*ÅZq™zh76Ñbi2>t¶Ï
%0.225 = @Zq™zh 22,500= iÃ{Åg¶@*Å7 = �Ð*6Ñbi2>ZkÑbiÃ>»ñZi:g]ÆZßwЙÆ�Ù�T~*Å,z=câgLz=6Ìi2>ÑÏZzg
™ZñÅWæã6ÌX
ÑÄkìZzg 2.5 = %2.5 Zq™zh< = ÑbÐiÃ>Åg¶ %2.5 *ÅZq™zhgz9Å76
DÙZggz9k 7,500 = ÑbiÃ> %2.5 ÑÄ™ZñÅg¶< 3.0 ÑbÐiÃ>Åg¶ %2.5 ÑÄ™Zñ6 3.0
ì
ÑÄgz9¶ÏX 2,57,500= DÙZggz9 7,500 ÑÄgz9+ 2.5 = Zk§bÀi2>Zzg-Vg]c×~ÆZßwÐWæã6i2>ÅÑbÃ{tƒÏ
X %85.8 = ÑÄWæãÅg¶ 3.0 ÑÄi2>Åg¶@ 2.575= i2>@Wæã = Wæã6Ñbi2> â�~ÆZßwÐ
Zknt*‡.Þ¿:~0Y@ Ãy�}ÇX %85.8 i2>Ì7�beTÒ·:™D� %2.5 ßvìÂZk»iÜs‚ÆZßwÃZEw™ä~ìXZ
kìX i2> %0.225 '@‚ÆZßwÐ*Å76 ZkÆ
DÙZgkìXW\ 57.5 ÑÄ 2 gz9kì²g]c×~ÆZßwÐi2>Åg¶ 30,000 ‚Ði2>Åg¶i2>ÅgxZzgÑbiÃ>»ñZi:™Æp�„ê™B�Ãy‚§iW‚yìZzgÃy‚ѦÒpÐYX
i2>�¶ÆˆâƒZgWæã»ÌñZi:™f�X Z[
gz9 2,70,000 = 30,000 ÑÄD 3.0= ‚Æ‚Ñ:Wæã
gz9 22,500= 12 / 2,70,000 = �Æ�â;:Wæã
gz9¶ÏZzg 42,500 = ÑÄ 2,57,500 - ÑÄ 3.0= ˆgCZßwÐi2>Æ‚Ñ:Wæã
gz9g{Y5 3,541 =12/42,500 = â;:Wæã
gz9CÙâ{$YNÐ 22,500 ª‚iÃ>Z�Z™äƈâ´kyÆ0kZLyaÆn
gz9CÙâ{�Ð 3,541 ²gCi2>ÆZkÆ0kÜs
ZkñZi:ÐW\p�‡bƒYNÐ�‚y6‚Îä~—gZ™x~ätgØ»bCÙ{HìXZzg¾ÕЂyÆgZkZÓwZzgWæã�zâV6‡.Þ'�Z“i2>¬G�ÛâðìXZk‹tÐ-ŠŒÛŸz~Zzg�zu}âegyfYÆDZzg�+Å�Å�Z��´7Cì�ZrVäqgÂVÃi}6!Ç9ªkHìX
}ò;
ig¦i}6Üs‚Ði2>ÅÕl!U"ƒYCìX)zZ]Æ´z{tZßwW‚ãÑ@ìX‚ -1 ³�Ðâ;:i2>Åg¶‡.Þ¿ÌìZzg�¶zZáÆn1ú7kXZzgãZzgWæã�zâV6i2>ÌZ�ZƒYCìX
�k�Ð(|YñÂt %10 i2>ÎäÐWæãcœ6Ñbi2> direct WæãÆËfg)6Z¤ :X 2- ³�§iª‚ÆZßw indirect —g~Åic�{Ðic�{Hg™�{ÑbÐ(|YñÏXZknAZkfg=Wæã6
ÐiÃ>Ae’X9Z¿�ìXßÍVÅW‚ãÆnZÐZC¢e’X@�i2>»ÂxÓäR6̇ìHYnX
:X ³
‚cÛ‚~Ãy‚Zßw¬ZEw™,Ð?
Zk!g}ŒÛŸz~ÅgZñÜÅYCìX
ZknqgÂVZzg»g{âV6ZñZwUXƒäÆÒpÐZyÅMæã6i2>ƒÏZzggZkZÓw6i2>7ƒÏZzg "
ZyZY]u™ÆZÝMæã6‚cÀWæã6Û‚i2>ƒÏXZzgQµV6{ØMæã6‚ƈ[Ði2>àZ¤{Ø YñÏX�—gå~ä!glZzgZVЧZ[ƒäzZài}6‚i2>zßw�Ûâðª{ØMæã6XcZyZY] 5% Mæã6 Gross X)ª Mæã»Dƒ*e:ƒ�ZqgÂV~ÂZkßg]~Mæã6Û‚ƒÇ
;X 612m " (X 10%6Net ï%Æ{ØMæã
cßg]-VkìX Pattern ZkgZñÐi2>»
:XƒÐ9§iÀWæãÐZÝ c‚Z�Z™* %10 ÀWæãÐZÝyZY]ïw™’c6 ;X «aZõc{ØMæã6‚Z�Z™*áìXtZyÆnì��i2>»9ˆ[Â[gÄM�XZk§b Net ZyZY]ïw™
¶ÏX %8.0 c%7.0 i2>Àâ
t§iZyßÍVÆnì��[Â[7gÄ cÛ�i2>Z�Z™*X %5.0 ;XÀWæã6 �zu~aZõ�ZyZY]Æe~Ñ< 50 �i2>ÅZ�Z5kìXª 5 Mæã6 (Gross) MXZyÆn™ZñÅÀc
�50 ŧsЬ„ñ��œªÃZEw™*ìXZkÃ%Ë—µÆZEwHYYìXZ¤Z-ZyZY]Ðic�{ƒVÂQ‚»§iZEw™ä~âàÒpÐM‚ãƒÏXZkÃZ(g™1Yñ
�zu}—gZ™xå~ä]VÆéÆz‰ÜâÈVÅœªÆn " ge÷:X ;X ZyZY]ÆnѦg^f»¬�cXM\å~ä�Ûâcäðgh�zZ¤äð7Âaåðgh�zóóXªâÈVÅœpVÔ½Zð¢zgÂVÆ7Ã
I™�,Âic�{ 1/4c1/3 ZâlZg~]VÃi2>ÐI™�cYñZyZq�gÅgzÝ~Z¤qgÂVÆ™Zt»"" (618,619 ñizVZzgic�{™§iƒÇX)m
ZyZY]»ˆ[™äÅOñ—gZ™x~ÆZg�á�IguÆ_. ZÝ ‹t;XѦg^»ZEw;XѦg^ïw�,Ât�gZÝ 25% gÌZEwÅY$ËìXÀWæã~ÐZ¤ZyZY]Å 25%c33%
ÐÌic�{ %33 kìXZ¤ZÝyp 6.7% g^�,ÂtÀWæã» %33 Æ'Z'kìX 7.5% ÀWæãÆ»Z0Zi{Ι¬„g^�} %50 cÛ‚i2>Z�Z™BYèZk~ic�{Ðic�{ %5.0 ƒÂQ¤ZkWæã6
i2> %10 ÐÌic�{ƒYNÂQZÝZyZY]Æ{ØWæã6‚c %50 Z¤ËzzÐZyZY] �~�ìXgÄZEwH� %25 �,X0ÎyÆi2>Wge¼~Ì‚yÆZÇäÆZyZY]ÆnѦ
i2>Æ[cÃg^ZEw " )aåz(g^X %25 `ZÇäÆypÆn " ìXZÝ„g]tìX™ãe’X?!]Üs}Zp°ÅìXÜsbXäÆnic�{zZàg^ZEw:™,@�)WÅæ�~¶:ƒX
;‚¤Zk~ÐZÝZyZY]ïw™,c{ØWæã64ìX1W‚yˆ[ yZY]ÆnÀòѦg^�Æ 25 �»fZCê6FZ(g�cåX 33 Zzg 25 Æn—gZ™x~äZyZY]ÆnÀòѦg^
�6.7 �ФZkWæã6 33 �Æ'Z'áìXZϧb 7.5 �‚¶Ç��¤Zk6 10 ˆ[,Wæã6Æ'Z'¶ÇXZkÅ,tìX
gz9 100 = �Ûn™,�Àc¤ZkWæã
gz9 25 = g^
gz9 75 = 25-100= ,c{ØWæã
� 7.5 gz9ªÀc¤ZkWæã6 7.5 = 10 gz9@ 75 = ,Wæã»�ÎZVz = ,6‚
�Æ'Z'¶ÇX 6.7 �g^ЂԤZkWæãÆ 33 Zϧbˆ[ÎNÂ
��}™‚ÐÑbiÃ>» %33 Zzg 25% *ÆÀ™Zñ6‚~ЗgZ™x~ÅÀòg^ XZ¤= �g^ÐÑbiÃ> 33% ¶ÏXZzg 0.2025% = �g^ÐÑbiÃ> 25% ˆ[™,Â
ªÑbiÃ>ZzgÌÁƒYñÏXtÑbiÃ>CÙÒpÐgØ„gØìXZkÑb»£¨0Îy~ 0.1807%
z&Í-ô GGLÅÑbÐÎNXÂW\ê]ƒÏX�ZômzVäz&Í-ô GGL»W[cZzgÑb�zâV›âVЄn�XtÑbi2>CÙÒpÐgØ„gØìXZkÑb»£¨0Îy~z&Í-ô GGLÅÑbÐÎNXÂW\ê]ƒÏ
X�Zzgz&Í-ô GGL»ñZi:
Y2001 z&Í-ô GGL»gf'Zñ
ÃðL7 = ÑÄcfZCky6z&Í-ô GGL 25¬
%0.5 = ÑÄ6( 5 ÑÄ)g^ƈ¬ 30
%1.5 = ÑÄ6( 5 LLŠ} ÑÄ)LL %1.0 = 40 ÑÄ6( 5 LL�zu} ÑÄ))LL 35
%2.0% = ÑÄ6( 20 ÑÄ)g^ƈ 45
%2.5 = ÑÄ6( 25 ÑÄz&Í-ô GG6) 50
%2.5 = ÑÄÐZz6 50
�g¿�ìX)i2>ÅÑbÆ'Z'(tZyßÍVÆn¶��Z÷u 2.5 ªz&Í-ô GGLÅic�{Ðic�{u�ÐÑzqÅ�¶X��z{M‚ãÐZ�Z™M¸XYGZ�cz&Í-ô GGc�zªÃå 0.5 YD�XቡÆn
bЄ¯ðYCìXZknZk6i2>cL‚w¦gäƈáìZzg5ecXpZÚÁƒA� (Suplus)
ßvpÙÐZ�Z™ÃXZsòZßwÆ_.Zzgz&Í-ô GGL~ÌfZCkyeìX!»„YV:ƒZk6z&Í-ô GGLçsƒ@ìZzgi2>ÌçsƒCìX
Zk£¨ÐM\Z0Zi{ÎM��i}c¤8ÅMæã6‚ZkYGZ�Å�zª6TÐMæãƒg„ìÔ�Zzg0Îy Break Down Ô‚Å Study 6i2>cz&Í-ô GGLŧbì��‡.Þ'�Z“ìXZk‚g~S~
z&Í-ô GGLÆgfcÑbL»£™,Â�zâV~»°�t@ìXZ,4ì�f!�´äz&Í-ô GGL»Màc�gZÝ‚ZzgZm�Є1ìX Concept
zztì�À�ßvZq�zu}ÅܙƄH�X�zuzVÆìÑ]ÎaVMàciÃ�N™ZCDc™D�XS™ZLÐ4ZâVÅÜ™D���7g~�*M`ÀZ%MÅÜ™g„ìXZLiâä Adopt
~›ỹÐic�{F¹cC¸X-g\ÆægÎV~XZEx6›âVÅÂÁ7JðYC‰)Z[çn!ÇZkÆ'@ì(ŠgCîg6-g\ä�¼Ì5ZsòExЄ5ZzgQZkÃF¹�~)²ëä6Zã6?ÃÃFÔZ$~�™ìÑ]Ãß™�cXZzgÎO'È™�c(i2>Zzg‚ÆìÑ]ÔMàciÃZrVä$sqÑ]
�~X¹‚g~VßV~ÂÑb!Çi2>zZàìªZßwi2>$sqÑ]Æ!z�� teminology ~5c
™�c Progressive W`ÌŒÛzyZzàŧb‡.Þ¿�XZsx~i2>ÅÑbHgì²f!ßÍVäZkÃì�LÅÑbWæãÆ‚Bn(fìX
tZßwÀ�ig¦aZzZg6Ñ̓@ìX1Zk»�Z]{»gRiÔ1-VÔ6Z6KÔ™ZñÆk*]Ô¤8Jªk™Capital Æ(J�c�ìXt¹„ÃZ{qZßwì��M`ÀÅÓ�ÌZEw™C�X}ÑR~Ô4545ÿ GFGH~
�L»NY@ìª�gZÝ‚ÆZßwÄZCc�ì1Zk~Zsò 10 6ce̱gu"3¨»4øHGEHz){6 Gains
6?Æ'@ZyZY]Åg7�~YCXZkÐ�ZsòZßßVÅ'F~»ZˆkƒY*ecXHtƒ¼¥x™ÆZ[�pÙZzgõCk7ƒ*ec�ZsxÆZßwÜôgØ�Yètg9*îGZr=~äCñ�XÂH�¯gZZsòÂxÃKZzgZCäÆap�ï™ÆZCzÌ7eZÜe’?XÜsfY6„tf)�Zg~eZw�b¹V»Z»sƒÇXZy»;BJ*øg~f)�Zg~ìYèz{öz�fgZùÅzzÐZ+g^a7™MXZka÷}ìw~fY™ZxZzgë�¬x›âVÅš„ï™9Z¿�ÅgZƒV»çZzgįäÅgZ{ûZg™M�X
ZkVwÐZsòÂxÅœ-V¬Å'F~Zzgf!ÂxÅã��»o]ïY@ìXtøg~ZKÃ@„ì�ë
ZLÂxÃâegy§jÐXÔW`Å‚"54gö JGEi!y~Ô�øg~â�Zy±Ã�WCìÔ~ZÐeJ%Zzg7™ä~*»xgì�XÂHZLZLDZzgŠ"Åã�6ZsxŶ>U6~ƒÃz7eZÜe’?
qg]Æ™Z-V6ZZßßVÐiÃ{ÅgxZzgÑbÅZqZzgVw
X~ä‚ÆZßwÃqgÂVÆ™Z-V6iÃ>ÎäÅ ; qg]Æ™Z-V6Üs�Æ�[ÐiÃ>µ$Ëìs™äÆnÌZEwHåXT~Z-VBZzg™ZñZEwG��XZq¤8ÆÍ suitability
Ť8ÅâgLz=Ô™ZñÅÑbÔiÃ>Åg¶Zzg™ZñZzgiÃ>Å�mÃZEw™ÆË 2005,2002,2000
�6îÅÃÒŶXYèñ��{4:}Æ_.¤8ÅâgLz=Zzg™Zñ�zây6iÃ>Ae’X~äU"Hì�t:~Ñ<ÆÜsìXW\Ì�¶ZzgZKgZñ‡ì<X~äneg�ñ���Zq¤8
Æ&‚wÆ™ZñÅ�NS~ìXteg^ñ��{4:}Æ_.¤8ÅâgLz=Zzg™Zñ�zâV6iÃ>»%71 Ð’gó %27 £.Þ™ZñÅWæã6‚ЙÆL(~zZã™�ï��«ßg]~™ZñÅWæã»
iÃ>~`YñÇXZknÃðÌZk:}6¿7™}ÇXZk7ZzÃZ-VßVÐ'×h,Ð�3c�ì
âgLz=6iÃ> ¤8Å + 6i2> ™Zt
™ZñZzgi2>~Ú
,âƒZgMæy âƒZgi2> ¤ZkâƒZg™Zt
Íi2>
27.7% 4483 1717 6200 2000
37.6% 4611 2789 7400 2002
71.6% 3121 7879 11000 2005
Zt6� ™
™ZñZzgi2>~Ú
âƒZgMæy âƒZgi2> âƒZg™Zt ‚w
10% 5580 620 6200 2000
10% 6660 740 7400 2002
10% 9900 1100 11000 2005
‚ÐZzg4}ÅiÃ{Ågx»ñZi:ÐW\â™,Ð�;X13,200 gz9k첂Р94550=3300+91250= âgLz=ÐÀ‚Ñ:i2> ~¤8Å 2005
gz9kìX
gz9™Zt~Ð 11,000 gz9kìXZzgâ´Æ0k 7879 = 12@ 94550 = Àâ;:i2>iÃ>~YñÇ�ÃðÌZ�Z7™}ÇXZ�‚Ð 71.6% gz9�ÐXª™Zñ» 3,121 Üs
n�zâV gz9$YNÐX 9,900 gz9iÃ>ƒÏZzgâ´Æ0k 1100 gz9™Zñ~Ðgz9 11,000
egñZi:Æn�BX
�»Âx|]Z'Z�ÆiâäÐ*Çì
W\Å�pÆn~ZÚ,Ðà�ZÎgÂ�}g;ƒV�‚ ZkÅVBâegy-g\Å6?Ð�B�XXXX |]Z'Z�ÆiâäÐ6?ƒg;ìZzg-g\~|ðZzgZuZL~·�~Z[Ì6?™D�
�‚Ñ:ÅWæãƒC¶1Í�zDÙZg~5 500 âYXÎiy~laLÑiòåTÐ 2001 Îiy‡ây‚i~ƈtÈ™�c�ìZzgZ[tgŸ»gZ:0�ì�ÌLZ�ƒ@ìz{Å´Ô�Zzg·�-V~
�ƒY@ìZzgCÙL�y{L�ïz‰Ütç™�êì�Zk»L¾lacK~YñÇ
ÎugC~ÓälaL7ì1Óx£·ÅZK‡âyì�]43ïHGGZzgla»HmƒÇX‰gc2VJgŸ»gZ:LìZzgZ¤ÃðtL7�êÂZkÅlaÅM’»™�~YCìX 2.3%~
~t‡ây¯�i}ÅWæã6L»ŠZ 1567 e^C~i}»‚la`äZzg0�g-VÆn1Y@ìXzlaZzg0�g-VÃYñÇX
Ü~6Zäiâä~Zzg6�zg~ÌÓxig¦WæãZzg�Ûz]6‚L1Y@åX�Å´laÆnåXZÜää†!Z%MXGÃìHÂz;yÌ|ÇVÂ�bƒ@å²ßÀZ&+W!�~ZkÐ
!o-B-öGFE¶Xˆ~
ƈZtoÜÐWiZ�ƒñ‚»™�c 1810 ZyÃÌXg™ÆnxÔg1ÔÇñÔÎgÔ–-V6Ì‚�b7ZX~‚»™�c�X 1841 �X1ZgOMZzgczÆo~Z[Ì‚1Y@ìXÜ~Ì
Æ�zgZy*gðÅìÆ‚»W¸iƒZåZzgCÙyÐÐZqð‚Ñ:�bƒ@åx 1169-1172 W]C~1Îs,œ~~ZÖÅgdgÂÆW]CägzðÅ´gxIHZzgÓxig¦Z»k6‚�bZzgla»Èzn™*Yg~ìX
Ђ¬gŸ»gZ:ZzgZ[Ñiò*ÇìX‚Zn»ìX�Z*`ÔÑZ[ÔZzgÈÐ6¤Zk 1585 �ÛZ÷~ÆŒÛdåXtlaÔ{ÕƒV 7.7% c1/13 eZ�B@ìXZϧbÍ“6ìXZÝ~t�k�ÅOñ
ÆZz[�ÛZ÷ƈ×xèILÈ™�ñ�X7g}-\~ 1790 0�g-VÆZEw~gT¸XX1ë�¯ðYC‰X barn Z*`ÔÈ�z){:g™äÆn(}(}îúqg&85½ð EE
~kz�6ï 1187 ZÎy&bZ−+Z-!ä ~laÇâãîg6‚Åzßà»h�c�åX 855 ZÖ~1285X Îc� " &bZ−+»‚ "~ 1188 ™1ÂZÖZzg�ÛZ÷~Š~°kÅ»g~Æn
~‚»‡âã^zÆîÆfg)�~�X
õè<Ø~Ì�kz&c�ÎZVz�¶»¬ì1tig¦aZzZgÆ´z{ñ‹uzkÆz‰Ü6Ì�áïìX
|ðè<ØzZßVäW`ÀQVÑzqÅì�‚»‡âV»7H�ZzgßÍVÂ�be’ZkÐZyÅWæãÁƒäÅOñ(ñÏt}Z»z°{ìX²‰�Ûºë��6Ç*óÅgzÐt»™�c�åZ¤p6Z*
Ç*)Æ_.t�ÛnìX‚âVÆ´z{™ZÅ}ÃZK6ze»�k�Ì�bƒ@åX‚Åzßà0�g~Y™Ì™D1ZßÑCÙ‚yÃp�áY™la}¦™zZãƒC¶XCÙlaÆnPÇ�V‚ÆnHgñYD¸X
‚ÆÌ�z{G�¸X(}‚~Z*`Zzg(}Yâg¸²gL‚~!cVÔ�Ûz^Ô~1‹VÔ%#VZzggLYâg60}¸XÑZ[ÆÉV6Ì‚åXÈ�}ZzgkлKÇ~ÔZ&zVZzgYâgzVЉZƒäzZàCÙq��z�|¿XÍ“ÔYâgÆpy6Ì‚åZϧbZk»™i}ÃÆn»g™DÂZk
X� åXZÞ,‡~}ZÖZzg*~‚»NzwÓ#Öäá11ßvgŸ»gZ:laÂ�ï 6Ì‚
�zâVÅ´Zzg6zÁZ[ÌlaÃ7g™D�1¢zg~7�t�k�„ƒX‚ÉÜs·�~
gÌë�Zzgt�!ª~‚7Îc�X‰Æ4�q!ª~eg(6‚�¶»¬WcìXZuZL~‚ÜsѦZ»k6ì:�âw6X
The final mention of tithing in the New Testament is Hebrews 7:1-10. This
refers back to the tithe Abram paid to Melchizedek Abraham was most
likely familiar with given his Babylonian background was esretu, meaning
"one-tenth". By the time of Abraham, this phrase was used to refer to the
"one-tenth tax," or "tithe". Listed below are some specific instances of the
Mesopotamian tithe, [Referring to a ten per cent tax levied on garments by
the local ruler:] "the palace has taken eight garments as your tithe (on 85
garments)""…eleven garments as tithe (on 112 garments)" "...(the
sun-god) Shamash demands the tithe..." "...(a man) owes barley and dates
as balance of the tithe of the **years three and four" "...the tithe of the
king on barley of the town..."
Later, in (Genesis 28:22), Abraham's grandson Jacob also made a
commitment to give God back a tenth of his increase.
Traditional Jewish law and practice has included various forms of tithing
since ancient times. Traditional Jews commonly practice ma'aser kesafim
(tithing 10% of their income to charity) and take challah.
Z!ð
~äZkg^aÄÐl!U"™�cì�i}ÅiÃ>XpzgCÐZkÅig¦aZzZgŧsvÅ�ìTÐi}6iÃ>åZq�ÐÁgìÏXT~‚yÆnW‚ã„W‚ãìXtg9*îGr=~ÅgØ»o]ìZÏnW\~ätÌ�Ûâcì��+ÃW‚y™Æ7™zXZkS~Ð~ätÌU"™�cì�Z¤
Ȩ̈jÐWæã6iÃ{ÅÑb�k�Ð(|YñÂQZkÅ(‚»ZßwÑÍ™*e’X=Zy�fY™ZxZzg‡gMZkÄ6ZKgZñCÐZzZ¤Zk~ZŸ†ÆnñZ��ÃÂ]tÆ‚B�áï™1YñÇX
~ätÌ�3�cì�|]Z'Z�mZ?xÆiâäЄ‚6?~g;ìªt�+Z'Z½»åÐzg;ìXZsx~tÃð5q7XÉtÌU"ƒ�ì�iÃ>Å!¹Ñ²�gZÝ|]Z'Z�mZ?xÆiâä„Å@�XZk»o]Ì~eð&äÅÃÒ™zVÇXW\Ð�gpZ„ì�÷}n�¬Ì™,�~ZϧbiÃ>Æ*yÆ)bi™jVÔ]t
;X Wy~Zv¬àÐ�¬ì
]â‚Þ^]Ö’†]½]ÖÛŠjÏnÜ ! ]m^ÕÞÃf‚æ]m^ÕÞŠjÃnà
Z}øg}g[X:ñëÃZ¤ÈBcæ™,Ô
Zzg:gÄë61ú¸g~6g3ÂäZ‰V6Ô : Z}g[øg}X
: Zzg:ZZëÐTŤ‰Ü7ëÃÔ : Z}g[øg}
Zzg�g¦g�ÛâëÐÔZzgjëÃÔZzg3™ë6Ô
286 •{X " :ÂøgZW‡Zzgñàì;Zzgæ�™øg~x»�Û6XæÚ^içÊnÏo]Ÿe^Ö×ä]ÖÿnÜ
¤z\I)g(ZqÐiZ
�zuZz
e&z]ÆiÃ>ÆŠ"ÅVw
��]~¾"ù�zgÅYñ?
��]ÃàzVÆ'Z'œ1]ù�~YN?
Zg�á�Z]t~~ÅgzÝ~��]~iÃ>ÅzßàZzg�»p�ñª»ÂxgŸ»gZ:ù¯™t™*eìX?
¯x0u…eß^�iß^Êo]Ö‚Þn^uŠßèæÊo]¤ì†éuŠßè!NW
" Z}øg}g[;��*ZzgWy]�zâVÅ>ð«�ÛâX "
]Úç]ÖÓÜ]ÖjoqÃØ]Ö×äÖÓÜÎn^Ú^!PWQ
" âwzOqÃZvävg}nªx»fg=¯cìX "
ugIgu" ŒÛdì�ß�4¬J:áYñX "
)dZãZÑz‰( " �gëZzg�bgZvÅ$,�X�ZLâ´Å$,á™WñÇZkÅ¢zg]7g~ƒÏ "
Z[
Ç�VzZßVÆ*xœ-VÐËxZyc(Ï7gäâè~��]ÅF¹Å§sÂz7�~
Zzg
:„Z[cw~Ãð™}ÇXZknW\ÃZKæ�W\Æ�„±ƒ*7}Ç
Zzg
ZL~Є7g™—gZ™x~Æ‚ZzgiÃ>»ÂxemZM™Æ`*ƒÇ
°
W\ÅZ‹hÌF¹™ÆàzVÜœ1]qÝ™ÃÏX
Zzg
ZyÓx(Zzg�gq�wgpzZá
ßÀ(ÏZzgèI7gzVXxYXZ+YZziZzgZâVÆ*x
�
��¿"'Ô"–gZÔ*�ZgÔÍÔmzgÔZ`Ô¾"zZ¡wÐ6g
ZLZL›y¸ÇVÃ�N™G\Z�XZzg¼™ä6âbƒYN
@�
:„ÃðâVZL”VÉp�É66gƒcÃð!\u!iZg”VÃ&Æn7™}X
? QHìÃðt½Jw™äÆn»gX
Z¶O
W`Å�*~v[çÑ{z„¦gƒ@ìT~gitÅ�)zc:c²:ƒX�¬xW�òÃçÙ�„'�ÐX@ƒXZg‚i�zª»Z−Z�™@ƒXZÐZ�~ZzgZ½¦F¹c'Z'ÆñZµ�ÛZë™@ƒXZzgT~Ë�Û�ÃÌÀÅ
�¬:ƒX
W`Å�*~˸x»wZzgz‡gXp��ZgZ:§&§]Zzg!bŒ|u»�ZgæZg„Zk!]6ì�Zk»çÙÂxZzgZkÆgitcâwz�zªÅ�»§&»gHìXZ¤Zk»¿Z(ì�Ãð�Û�ÀÅ�~27X:„ZÐyÅ�ìÔ:½Æ”wÅÔ:gziÇgÅÔ:ÈuZzg`ÅXÂZÐ#k�¤zZ*Y@ìXzg:�zu~ßg]~ZÐ:â0{ÔZ#ki�{xÐU�~YCìXZsxhu~)zZ]»‡bìX�gY]u~¡~uJ
³z]Æ!z��Ôhu~Óx»Ñ]Zã)z~Zzg'Z'ÅÑqìX)}*gz}~ÁÐÁZzgic�{Ðic�{WæãÅÚZqZzg�kg¿�ìX(
tÌZq|ì�çÑCi0Ï~Âx°w�gZÝçÙ°w»Z`ƒ@ìXZJçÙ°wƪxÅJ-7ïYCZkz‰ÜJçÑ}~Z»sÅ�ÛZbe7ƒ$ËXYèçÙ*ûZg~ÔgitÅ)²:�ÔçÑ}~p�¾èÔ˜ªÔß^R^Zzg�zu~"Ñg'ZÇV~C_ƒ™Z»sÅ�ÛZb~�-Zg„7kÉW:Ƹ#-Cé JGFg}ÔZy�z4ÔZzg¢ÈÆg¤VÃ@g@g™ÆÔ!b³]zZ�ZxÔq3ÔZ·tzZ��Ã0g{0g{™ÆÕÔ˜ªZzgäÅZå{�ZÇV~Y¢ìXiÃ>ÆÂxÐç5]~Z»s»ÀògztÌÀáÇTаZpV~lâ]¹ÁƒYNÐX
øgZ�ú~ì��*~ÜsZsx»„ÂxçÙZ»sZzg°wZ½¦�ÛZë™YìXZzgz„}ò�a�{΂w¬ZkÂxÐ�ÛZëƒñW`Ì�ÛZë™äÅ7g~&¢g�ìX1ëZk�ú}ÃËVwÐ}ÌZzg˧bÌU"7™MX÷}ìw~fYZzgxYZqpZ[�3D�1iîg6Zб™Æ7�3MX�áhZyÆ_.ZJZ7Ó#Ö:�~Yñz{t»xZip�ÔgŸ»gZ:îg6Ô�gÎz&Ò¬.ç GEGÔ7™,ÐXc�áhZy
~%hzVZzg¬x›âVÅZ½¦âàF¹c¾"�zg™n(7ìÔÜsßÍVÅfZCgzqã prioritiesÅZ&bìXZk»³t�ì�Ë›y»ÌZsxÆÄ6�wТ7ìZ¤pªCÙ~îg6ƒë¢zg�XZkn¢zg]ì�ZÎ{gÎw™*~Åcz~~›âVÅ�*z~F¹ÅÌ7g’eBXZÌtöz�7g’6gZè�X
W`²›yçÑCZzgçÙi0Ï~Í*ÍV)b~y`�XZyÅW!�~Zzg¢zg'(~!~Æ‚B(f¬Yg„�XÂÜsZ½¦ÕiЄZk6‡10cYYìX²›yÜsZÐZ�~F¹Zzg™«»Îagì�XTäp�¾èÃÀ�cì��"z°Å¶ãìX™«¤�{~ƒCìÔ:�ZÐZ�e~XZÏn—gZ™x~äi2>»ÂxZ½¦ÕiÆ�emZM™Æ„*ÇHåX@�¢zg]qÝÃZKqY]7g~
™äc�g$gÅ™,:3ã7,X:Ë¿Æ‚t�„ÎZw�gZi™Æ³]ÑÃêzb™,Éz{âàZæZ��ghÔËZ�Zg}cÓ#ÖÐáÃXZÏnÓ#Öz‰ÜÄi2>zßw™äZzg�™ä»¬ìXøg~Ó#Öä
Ä*ÇÌHå1—gZ™x~ÆZ©â]ÅÜszgi~™ÆemZMH�åZknz{}ò7�}eXÉßÍV»¢Ztâ²wƒ�ìXS™‚»ÂxÂ!Ç>ƒ�ìXZ¤pâàÂxg;ìX
Z[ÌiÃ>»Ä»x[ƒYÔ1Ñotì�ŒÛWy™*~�g`¦gZ]ZzgZ©â]ZÅ:ö XWÆ_.ƒXZzggÎw™*~Ƴ™�{�Z]{»gZzgiZßßVÅ?Ï™}ZzgW`Å¢zg]Æ_.âàZzgZOòîg6±HYñ@�
k Zsò#k�Åã�0nXøg}ËÌ(ÏcèI7gät7™*XZ7ZL¢�Z]Ð�Û›7QXZnßÍVÃp�„ÔZKæ�W\Æ�ÔCÙÇ�VÆâ�ZâVÄ7g’e$ƒÏZzgZLÇ�VÆ(zVZzg)gÍVÆik‚t(}»x™Æ�3äƒfXâ�á&éJvøg}a¹„i��Xz{t»x™M�X
Zsò/gt0Îy»ÑZsòÂx§]gZò™*åXøg}(ÏZzgèI7gCÙz‰ÜØgîDgT��0ÎyÃ#k�¯*ì1t™äcZLJ~�gq�wgpzZáßÀ(ÏÔèIZzgÎ7gzVÅ¢zg]ƒCì��¿"'Ô"–gZÔ*�ZgÔÍÔmzgÔZ`Ô¾"zZ¡wÐ6gZLZL›y¸ÇVÃ�N™G\Z�XZzg¼™ä6âbƒV�ZhSX$¬Ðøg}7gZyp�„Z¡w™äzZá�XZkn¾"ÁƒäÅOñ(fYg„ìX
°œLᙄÎ�gK»Âx¸ìX›y�´~ÃðÌ 60Ð20 f!çÑzV~Wæã»�L�¶c»g7Âz&Ò©2.ç GEJGÃù0$ËìX?f!�´ä��]ZzgàzVÆ 10 iÃ>cWæã6 %2.5
nZq„geÅœ1]�ÛZë™ÆZsò#k�ÆnZqVwZzg%:‡ì™�cìXëZkÆÄZzgZzg§i»gÅÌÜ™B»x[ƒYNÐXZ¶YZvXâè~Ôøg}ZLo~ÌZq procedures
øg}ëzíÔ�g��wgpzZáZq��Cät‡.ÞõÔ‡.Þ°pZzg‡.ÞÇ»g*)™Æ�3�cåXZzggÎw™*~~1974 Å@Zc]Æ_.ÔiÃ>ÆÂx±™äÅZqi0{VwgZzZf{yWse0z]ÅìMVä
ZLÇ�V~iÃ>»ÄgŸ»gZ:îg6±HåTÅ¿,ZkS~~�~�ìX��øg}èI7gzVÆ
nøu0$Ëì
Æ�iÃ>Æbo-)½ðH
±™Æ 1980 ZyÅ»x!Ã�N™„¾wMYZ/ñCw6iÃ>Zzg‚Wge¼Ñzq™ä»ìwWcåH1z{ÌZg�á�Z]t~~6emZM:™äZzg¿:™äÐjgi«�¶Ð
ÃS~™„7 performance ‡Üg;X$¬Å!]tì�ZktŶ0„ˬÝä:ÅYèz{ZkÂxÅgì¸X‚»ÂxÂ!Ç>ƒ�ìXZkÅzztì�ëäCÙ%i0Ï~ÔZK%è™äÔZ½¦¢�Z]ŒÛ!y™ÆZÐZ�~ÔÓäc(Ï0gkVÆ¢�Z]Å™«™äÆgzbZ(g™ÆÔZLn$¬Æ�gzZi}Åwn
�XZzgCÙWäzZÑ�yøg}nY�Ô$Z*XÝwÔ¾"Ô˜ªÔøzxVÔpsÔÈuÔ"³CÔp�OVz){~ZŸ±»!0g;ìX�Å!]tì�ZkÎ�zicV»Zˆk:„(ÏxZâVÃìÔ:„èI7gzVÃÔXèI
7gzVÃZsòÂxÅ�wÐ�ƒCÂz{MYZ/ÆÂx6ÃgnZzgZkÅ{ñVÃ�zg™zZDgTX1÷Z¢ZZyìZzg=¢ì��zgt~~Å�z!g{Ü™äЄë��]~gŸ»gZ:ÔZLÑÆ”w~W‚ãлx[ƒYNÐXZ¶YZvXZzgÔÁZiÁ��]~¾"ìÁZzg’gó»™ä~»x[ƒM�XZzgÇ�VÅi0ÏÃàzVÆ'Z'Ñä~»x[ƒYNÐXX
÷}ìw~�fYcxYÔ~ÐcÎ7gÌ({Ð÷}6z¤Zx6»x™}Çz{��]~gzKÀZZzgtX�]¾(¿Zzg40gKc¤z\Æ{WCìtZvÅ!6ì kyÃZq�z‚w~D¯™�3nÇX
Zv¬à�({ÔïmÔúZxZzg¾'V �ZkÅÃZN[¾(h6ZsòÂxÅVw�Æn7CìÐg�~Zzg¼™¦gä»_/«�ÛâñXZzg{àÈ}Zzg(ŸÎäÐXñXW}X
c�gO��x6Ð6WàciaZ™äÐguYCìz{åÝw»Dgƒ™�zu~¸ñVÅõx0YCìXZkn�ZKF¹Æn6Wàcp�„Îa™aZ™äŬ�]eZ$7}ÏX¸zzì�ë�*ÅCÙxÐúg{��Zzgøg}a0Îyиv™�zub”V~gitˆl™ä66gƒ��X²CÙoF¹™@Yg;ìXHtƒøg~W-Å%Zzg¼™ä6Z¸gäÆn»°7X?øg}�ÔoZ&cÆßvZ[Z%M
ÐzZ:ZLoW*Ñzqƒ��YèZy»oZ[ZyÃ7g™YìX
ZqÐiZ (g) ¤z\I
;concepts i2>Æã�~Ãc]c~ä¢zg~�ì�¬iÃ>Æã�~ZßßVÃ�øg~cZzghVÆnY'Zë�XÒy™�zV
âwÅ0ÀÏZzgâwzZßV»HÉуX :. iÃ>Æã�~£œ -1
i2>Z�Z™*�gZÝâwÅ›Á™äZzgZvÅgZ{~ZkƬÅ�~ya™äŬ�]7äÆ¿ÐÑzq(�úiZL 56 �)}Z²2>m " œ‘';yì " ƒÇXZÏniÃ>×gZ™x~äZZy»<ŒÛZg�cìX
ìÔZϧbi2>Ìâào]ì�Zv6Zzg-xWy]6 Physical Manifestation ›yƒäÆo]Å" È}»zZªåZZyì
�+Å�™*:
�+Å�úi‡ì™äZzgi2>�¶ÐƒCìXZzgTäi2>7�~ZkÅúi7 " †Zv0&�ñ:Ôo 153 Ôm14 fZ!�d~Ô` 89 )ge÷X¢ªî EGGZ²Ã>¢Zzw� " ƒCXúiZzgi2>�zâV7VZzg¦�X
" Z�gs(:
|]Z1–ñäZi2>:�¶zZßVÐkÅZzg|]{−0z6ñäâ´0 " (X 2 �zuZge÷)�ÛXm~úiÃgÄ " âk{ÃÔTäiÃ>�¶ÐZïg™�cåÔi2>Æ�ÛnƒäZzgZkÅZ�Z5Æn¹ÂZkä�Z[�c�
?ÃC*¢zg&ƒV�úiZzgi2>7VZzg¦�ª " ©ƒV1i2>7�zVÇXÂ|]{−0z6ñäZÐCc�ZkïÆ�zgZy " �XZq�zu}Æ%*åXZy~ÐZq�zu}Æ%Jw7ƒC Complementary
�XZq Complementary ÷~ª]ÅZ•:g„Z=Zk!]»Ø`�i2>Zzgúi�zâVZÜzu}Æt~äL¬ËÂ[~7J7åXqÑètZ•ðZë�´ZÎgÂìT6} "" �zu}Æ%Jw7ƒCX
7�cY@XZzgT»úZxZÜkÃC*ƒÐZëìXZ7Zk!]»ØƒÂz{úiÅZ�Z5Æ Emphasis ÌizgcÌìYèi2>Zzgúi»f™ Logical ‚B„i2>ÅZ�Z5ÃLñy:™,X¢zgZzgg~Z�Z™Dg�Xt!]zZª
å‚B‚BWcìX��]Æg�zZßVÃÌt؃*e’�™r»[‚âVÃZKúizVÅJqÆniÃ>¢zgZ�Z™ãe’XZzgâwZzgÑ»HÉÌX
Óg]âw:¯x 15-35 �Ìi2>Z�Z™ÆZLÑ»ZzgZLâw»HÉzÓg]™@ìXz{ZLÃZ}„Æn™@ìX) LL
0u(|]Z0/ñÐ'zZe9%z~ìXZ?ZLâwÅi2>Z�Z™ÂÍc?äZLW\ÐZkÅ'Zð�zg™à(CÙnÆâwÐZk»Ñ�zg™*ZzgÓg]¢zg~ìXYèCÙâwÆ�c”wÆ�zgZy~Ë: 198 ìXX)m
˵Å5z^ƒ$ËìÔeìtâwk!h~c]VÅ�Ûz|ÐAXg]Ðc9Z{ЃXcZ]ЃcWiZ�§VÅ�VÔzЃXZknCÙnÆâwÆq݃ä6ZÏz‰Ü„‚Ñ:i2>»ˆ[™Æâ{/â{gZZv»hZ�Z™ÆZÐ0u™¢e’Zzg‚wÆWyJZOgÅ¢zg]7™*e34/õ XGJX@�CÙâ{ÅWæã0u™sƒYñZzg”VÃ0™itîcYñX��]Æg�zZßVÃtC*¹¢zg~ì�Z7ÌZK”VZzgWæEVÅÓg]
¢zg~ì@�z{ZL”VÃ0uâwÐ0BX
¾"�zg™äZzgF¹ÆŸðÔiÃ>ÆÂx»ã�~Zßw
ZsxäÑ]i2>ÆrgscZqZ•ð¦:Zzg¬�Ñ:ÂxHgHìXƒÐ¬Zsxä„tZßwHgH�i2>ÐqÝ”{âwZÏ´º~�HYñT´ºÐtzßwƒñ�ÔpZ{tÑ]”VZzg
]VÐq݃VcñwVÐX¾qwâwz��HYñÇX˜VÐq݃ZX0Îã‚ÄZkn>ƒZ�ë—gZ™x~Å*�Ûâã™DƒñêZg-VÆfg)‚ÅWæãzßw™ÆÓ#ÖÃ{Z�~YC¶ZzgQz;VÐÓ#ÖÅ%è¶�Xg¶zZ:Ç�VÈYCìcBìX
ZkZßwÅ�?p�<gÎwå~Zzg<#ñgZ”+ì�W\å~ZËzZàci2>zßw "" �?:à{ÃË´ºÅ§sgzZ:�ÛâDÂZÐt¬�ÛâD�z{Zk´ºÆZ÷zVÐi2>zßw™Æz;V„ÆqõzV6�™}X
|]çfñ0†ÅugìTÅ¡6Z·tì�Ñ™*å~äZ7^gzZ:�ÛâcZzgZ7 "" VBX¬�Ûâc�z{i2>ZyÆZ´YÐá™ZyÆLZY~�™�,X|]çfñäZϧbz¬�Ûâð�ZI^Åi2>z�Ý6��ÛâðÉCÙ(Åi2>{mîg6ZÏ(ÆÝÃ�~�ZzgZyct’kè��¿ZL{0ZyÆ
´ºÐ)˜VZkÅi}Zzgâwì(}Zzg�ÂZkÅi2>ZzgZk»‚ZÏ´º~�ƒÇX
9gzZe~ì�ZqZ²Z!ägÎw~ÐFÎZw7iX~ÐZqtå�~W\å~ÃZk}ZÅn�}™7؃VTäW\å~ÃgÎw寙5ì�ZväW\å~ì�cì�W\å~øg}Z´YÐ
i2>á™øg}„LZY~�™,ÔW\å~ä�ÛâcÔ;VXZ1Dñä|]/ñÐgzZeHì�ZrVäZKz¤~¹å~ZLWäzZáÑÃ#V!]Zzg#V
!]Åz¤™@ƒVZzgZÐz¤™@ƒV�z{��C²1VÆ‚BŒ|uÐ7WñZkn�ZyßÍV6²1V»�ZgzæZgìZzg¸ßvZsx»ã�~ñZ��)÷}Y$k54è
EIEGEÃe34/õ XGJ(�z{ZyÆiZZ)”g»[(ZñZw~Ði2>
áZzgZÐZ4ÆZ�V~zZ:™�}X¾n|]/ñÆÇ~¸§ig;�T(Ðâwi2>Z\HY@z��HY@ZzgZZi2>zßwà{æÜëg{zZ:WDÂZyÆ0kwäÆÀ})_(Zzg¡Æ¼:ƒ@X
�ëZ7œ‘�ïg� |]/ñÐZ²Z[Æœ‡]Æ!g}~7Y��ëZy»H™,Â|]/ñä�ÛâcÐ@WèZy~ÐCÙZqÆ0kÎZz.ƒYNX
Õ:Zk~Õtì�Z¤âwi2>Zq£xÐ�zu}£x6v™�cYñÂTÅci2>�ÛnÅ�ìZkÅ�:ƒÏ�i2>»°�ZÏ£xÆLZYÃ"¯*ìZzgi2>ÆZk£xÐv™�¶»ÈtƒÇ�Zk£xÆLZYZ`g{YNÐXgÎwZ™x~Zzg#ñgZ”+ÅZk<6Óx¬�wxZâV»¿g;ìZzg¸
]�ñô/Zzg@ÉZzg�ñZ#ÖÅgZñìX
�ÛŠ]4gAöEEë��~ZLâwÅi2>�™äcl()gzZ:ƒZÂgZ3~=|]G082.çEGAZzg
ZrVä¹�ZÐzZ:áYîZzgZL„´º~�™zXçyNg~Òy™D��ËÅi2>gñÐÆÑð�Â|]/0†Z+mäZÐgñzZ:��cX
Z1Dë��èÃg{!ÑgzZc]ÐU"ƒ@ì�CÙxÆßvZKi2>Æic�{��ZJWÎ�Ïů6Z7ZkÅ¢zg]:gìXZzg�zu}ßÍVÆ´z{ŒÛdÆßvi2>Æ�ZknŒÛZg�Ø���Zsxw#Ö�Zg)Z�Zx7zk(Åpg�ìZkn<ŒÛZg0ð�T(ÆZ÷zVÐi2>àYñZÏ(ÆqõzV~�
(350 )}Z²Ã>X-ŠŒÛŸz~X¢Zzwm "" ÅYñX
�Åzßà»ñ��{0ÎãÂx
��uZu@Zc]t~~ÆÜsemZ+Å�å
§i»g;Óx��]ЂZ�™ÆÓ#ÖÃ5Y@åXQz;VÐZk»ZqgNzzZ:��]~iÃ>�VÆ0kPÝ~â;:�ÆnW@åXÝ»çÀâ(Ïã�zV6czZ/ů6HY@åXt§i—gZ™x~Å@Zc]ÆÜsåXZknZkÐz{}òåe„7¸�Zsx»ÑåX$¬ÐfY™Zx~ÐËäÌZkt~¬°zàÅ:¶y�„ÅZzg:„Zk6Zî`:HX
~‚»Z0Zi{ZzgzßàÅf)�Zg~ÑzqÑzq~ßÀiÃ>wÆ4�Å�¶XwÆMZyÀâ 1980
Zy7|ƒD¸XZ»z.ÃðZzgqåX!ZWi�ZgzVÐtßv‚âÅÈ7gn¸XâàcçÙciÃ>Æ~tf)�Zg~ß!ðYâwªêZg-VÃÎ{�X 1993 DÐITÞ*£¸XZkn
Zzg>ƒä»o] performance ñ��{Óä�Åzßà»ÂxÔ
6ÃgNeðZzg}ò;XziZg]iÃ{z‚Å‚Ñ:g7gFt.0îE
G~�BÂW\6.yƒf�êZg-VÆfg) �zßàƒðX 179~1983 zßàЂÅzßàÁÐÁƒC�ìX8gwCw66ÃgítìXX��X 21~ 1994 �X 13~ 1992 �X 107~ 19 �X 240~ 1988 �X 267~1985
âY~tqªì�º[Ô�|Zzg�ñV}‚ÅWæã!Ç»ƒ�ìX1ß/uu~ßvZ[Ì 2010 ZzgZ[‚�}gì�XZkÐl!Z0Zi{ƒY@ì�ÄÆemZM~X{xV�X÷~!g!g¶y�„Æ!z��:„8gwÍg:„ß!ðÓáVäZLÄÅZ&bÅìXZzgÓ#Ö~ËÃÃð�7�ZkæJ™äÅ¢zg]ìX�YVƒ?Z
�YVƒ?�Z[ƒÃØì�Ëþ"Á™äÐÃð�p7ìXËÆfZC¢�Z]6ZkÄÆ>ƒäÐÃði�77CXÓ#ÖÃÌiÃ>Æfg)ZqZzgfg=Wæyï�åTÃ3cYYåXcZL£œÆ
nßZEwHYYåXW`ÀÆqÑ]Ôp�\VÔa�XZzggziZ‚ÛzV_ÏóÔZî`Ôp�ƒmm™WäzZá�âVÅzZg)�}gì��}ZÆnZy¾'VÆn¼™zXzg:t¾dÃh}ch}Ë�yƒZ«<™�,
ÐX}Z¬à�wg]Zzgù]«�ÛâñXW}X
ZkÓäiÃ>ÆÂxÆ'@ZqgZz·Zf{yWse&z]XyÆiÃ>ÆZÐZ�~Š"ZzgÄemMÅZzgZsx»â1C " Ň.ÞõVÉ4-Aõ
EGF�~�ìXTÅ,ZyÅÂ[ commitment ZvZzgZkÅ‘tÅ>ðÐ
Ðà�ìXZkVwÃZ[ÌZCcYYìXX " Âx
1974 e&z]ÔyÔÆšZÓwŇ.ÞõZzg‡.ÞÇVwX
ge÷;Zsx»â1CÂx;gZz·Zf{yÔe&z]ÔIy;
à¤Z�&Ø~;Zsx»ÂxiÃ>Ô¾dÆ£tÃZzAZÌ�êìXZzgZk»ƒÐªÑçÑ}о"û™*ƒ@ "
ìXpaèZkZsòÄÐ%zzuât�ZgZ:Âx6¢[7CìZzg!ZWZzg™rZMZgZ�ÛZ�Åw~�ÛtW@ìÂnZkÐU·ÅYCìZzgZÐYg~g3Y@ìX@ëZ#Ö0~Z,(ßÍVÅ̶7g„MV
äZLIYZWJZsxÆÂxi2>Ã*Ç™ÆZkÆpÎZg}òÐZsòçÑ}ÃOWZzgp¥w:HƒZzg�zuzVÃ:�3cƒXZZke~ZqŠ/º[ÆIy)ñ��{IZw(ÆZq‡.Þõ�e&z]~H�XZkŠ"Æ
Ã0Îy~Âxi2>ÅZ’ZƒðÂœg0Îyä 1980 �y 20 pÎZgZzgÆZWZ]Zâ�zg�zgJ’�X�Z;V6�zZá�âVÆÃð{m67уñX W\äe&z]Æ�»*x‹ƒÇXz " ZKZ¶k½k~�Ûâc
XgZzf~ezny z{Ìøg~§b�y�Xz;V6ßÍVäZLîg6šZÓw‡ìHìZy»_/‡.Þ°pìÑÄgz9Åg¶¦™Zðì@�¾!YÆ 18 šZÓwÌV‡ìÅ��XX~ßÍVägŸ»gZ:îg6 166~
)biGYÃX~gZzf~eznyÆZ�yZzgZk»gí~æ��¶zZßVÃIg·��êƒVZzgZyc�¬™@ƒV�Zv¬\ZyÅWæã~Zzgic�{'•�}XZkÆ´z{W\äo½ÆZZ½¬]~e&z]šZÓwƪx
" ÅVwÅ°pÅX
�gzi{»Ð÷~ 6" p�ñª6Z®g " Y~уg~Â{ 1973 gZz·Zf{yÃtWàc†g~Zk»Ð÷»ã�~Ñtå�o½Æ*ñg�Y»gÁÔ�Z›gZzge°ZkZ%Ŷ0„™,�z{ " Ñ•Æ�zgZyWcX
ÃyÐZ,Zò[ZzgfgZù�ÎZC™ëZL0îV6p�9}ƒM�Zzgp�ñª»!z‡g£xqÝ™ÆÔ" �zuzV6ZCZ®g»™ÆÔ)zVÐ�ZzgíZ]ÅÒÐ�]qÝ™Æ�*~!³]£xaZ™M�Xþ
e&z]�ÅW!�~Zkz‰Ü‚]WJDÙZgÓk6Œ¶XZk»Ð÷ÆZ!x6gZz™räe&z])Iy(V™ZÏgziÇîVÆZqZ°k~уg»Ð÷ÅgzGZ�‹ðXZzgW:~&btg{H�p�ñªÐhgƒäcëH™M�X�VÆßÍVäÂxi2>Ãi^~7™äcZq¬xZ°kÆfg)ZLN~ZsòšZÓw‡ì™ä»êHX�~)z~úÒÏÅã�6¾wñZzgQZk~ÐZOðwú�~�Xi2>Zzg�v-gŸ»gZ:îg6¦™äZzgQZ7,ZgßÍV6ya™ä»ZqYì6z¤Zx¯c�X
Z·tÐPgziˆgZ»·ÑzqƒäzZÑå&i2>ÅZ�Z5»·¦gHY@ìXOçZ·tgZñÐtÇîV½~ÐCÙ'Z�g~ÐúÒÏqÝ™ÆZqZOòšZÓw êH��W`�VšZÓw‡ìHYñÇX
Yÿ~WcXgZz 1974 �y 19 XZk§be&z]~šZÓw»W¸iñgQ wFK�~��‚]Z�ÛZ�6�¶Zf{yÃ.îg6Zkw»œgÉH�X]ZOðMZywZzgZIe&z]Æ™r»[Zô[äZk�´
�Û9ÃZsò_/Ðu�ágƒ™Z�x�cX�£òR6�|Z]~�™�ñ� ¬‚w„ZkÇîVÆšZÓw~¤DÙZggz9¦ƒñX
X�zu}‚w!zyDÙZggz9ÔŠ}‚wZÏDÙZggz9‚�WÒ{Zq X‚B„‚BZébà~æ�ZzggÉðÅ�TÆË~ZkW!�~~Ãðög~cÈ»!¹:g{�Zzg:„Ë��Û�à ÑÄÐiZZi2>šZÓw~¦ƒäÐX
XÝÃ!³]îg6â;:zª`ZyÆ ÃðçÙ�ÑhƒðYèZ[Zk»xÅÓxFf)�Zg~šZÓwäáà¶Zy*�ZgßÍVÅçÙ¢zgc]7g~™äÆ´z{¾dCYc(zª�Z�ÛZ� yzV6à�¶»ZOxH�X
ÅW\VÆZ6cZzg�v´`ç„d¸VÅ�á�~cZæZ�£ò(Z�ZgzVÅ%#ÖZzg*�ãq�U]Åßg]~ZæZ�Æ�Z�ÛZ�Ž7gâàZ¬-Å�ìXZykÔ�Z0Zzgj,Z‚ÛZ}òä:ÜsZIe&z]Ãzg©Yª]~eZw�c�ɤ�z7Æ��]~ÌZki»g*óÆldƒäÑ
šZÓwe&z]äZŠ}‚w»W¸iHšZÓwZOðä.îg6êH�Zk’qÃWÐ;cYñXZk§bH�Z�£y~šZÓw‡ì™äc!g{£â]»ZN[H�XT~�k£â]6šZÓw‡ìƒ�ZzgCÙ(ZrVäe&z]ÆšZÓwŧbÆZzgpÎZg}òqÝGXZkÆIÅR6‚�H~eznyÅR6ÌšZÓw‡ìG�XCÙšZÓwcZ’Zð¾Zzge~e&z]šZÓwÐ�ÛZëG�XXZk»x[Š"»ZWoÆ�zu}£â]6̃ZTÆË~oƹÐ�zu}´V~Zk§iÆÆZsòšZÓw‡ìƒ�X
ZkŠ"Å»x!ŃÐ(~zzt¶�ZÐ9ã�zV6Z2ZgH�XªÑ<ZsòÅx]ÅgzÝ~ZkÅZ%£òßÍV Z�ZY¬R6Å�XœgZsx~Âxi2>ZKå^~*Çå)_.ZeW¸i£òRÐH�X
Å¢zgc]ZzgZyZY]ÐiZZx!ÑðR6ÈIX
Zke~tzZ§!�pƒÇ�Íg3º[Ãß!ðšZÓwº[ƪx~ªse&z]šZÓwÅDÙZggz9âq»åTк[šZÓw»W¸iƒZXˆZiZVe&z]ÆÂxi2>Zzg 51 Y+Є�c�åX�
šZÓwe&z]ÆiŠ"Å,Æ7ÃÔç}Ïe~Z}Ô»[¤�m~äZsxW!�~šZÓw‡ì™*e;Âe&z]šZÓwÅY+Ðø©wZ’Zðe~ZzgZqDÙZggz9»s�g¾7G�X
ZsòÂxÆ'@Ôuât�ZgZ:Âx~ÓxL%œ~¦ƒD�X�ˆ~gL-ŠV»z³™ÆZ7Zg‚wGYD�XZzgt¬xx@}Å!]ì�%œÐgL-ŠVJíítg¶»ƒYCìXc!Ç
¾Ïg{YCì¸zzì�øg}��]Zk]h�zg~Ì6ZäiâäÅœpVÐÌøzx�XÝÅ¢zgc]»Ãð6‚yqw7Xz{ƒçÙ$qà»'~§bDg�X?ÒpÐZyŬ�N¸w7ƒCXZ½¦îg6ÌZyÅbà»ÃðÈzn7Xg;öÆÒpÐz{.e„"rƬÝ~i0ϦZggì�XwoÆÑÅVæ"y�ZzgZfe*ui0ϦZgä66g�X
e&z]ÆšZÓwÆŠ"äU"™�cì�z{H„öz�âλYV:åÔZkä:Üst�£ò¢zgc]ZŒ§jÐ7g~XÉZy¢zgc]Ã7gZ™äÆZqMg¶X™ß!ðšZÓwÆjZáÅXt
"" ZsòÂxÅ›+»4+o]ìXÃðÔÌÔ}ÌÔWiâ™�NáÔå}òZ,„ìÐXZ¶YZv¬àX
šZÓwe&z]Zzgf[»Âxâ1]
šZÓwe&z]Å»x!äšZÓwÅZOðÃtÎW66gH�Z¤Zköz�âÎÆŠ"ÃZôm~â1CÂxÅOñZqåZsòÂxÆîg6ZC1YñÂZkÐçÑ}Æøzx6Å¢zgc]7g~™äÆ´z{±Wæã~Ì{§pZ{ZŸ†ƒYìZzgzí³mÃXçÙZzgçÑC)b»‚o™*7g;ìXZkiZZWæãÆfg)Zy)b6Ì(}ZŒ§jЇ10cYYìX
OçšZÓwÅZOðäa¸‚wÆW¸i6Âxi2>Ã�gZqåâ1CÂxZCä6̨gz�HZzgZn_.¼ó»xuZ�x�cXšZÓwZOðä�zu}FZq�VÐÜsÙDƒñÜsZå&½ø
?ÆÂxÃZKï»ñçq¯cXTÆn¬Ne&z]ÔQ-2ñe&z]ÔQZzgQIÅR6Zk»Y{1X
Zz¹ŠZz™r ìZzgZyFV~ �W!�~~Zz¹0õZ�ÛZ�6ŒZq_ ZkY}Ð¥xƒZ�X)Z[âàp¥àÐic�{ßv™r»[0��XZqÐi(t!]f‚dgì�ñäe&z]Zzg »[�
^H�Z�y{y~X£â]6šZÓw‡ìƒ`�z{aègŸ»gZ:ã�6¸XZkn:ÂÎ�™r»[FVäZKi2>Z�ZÅZzg:„»[Æ_.z{7g~Z�Zƒðɉ(}uât�ZgZ�ÛZ�äi2>ÅZ�Z5Ðåîg6U·ÅXZy»Iå�z{LZ�Z™D�X
~Âxi2>Ã�gâ1CÂx*ÇHYñªi2>‚ZzgâÓ#ÖÅ 1978 ¾qwïÐU"ƒZ�Z¤Y+Їâã0È~Æ�zßwGYNZzgÜsi2>™r»[ÆfgZùWæyÅÀâqÃZUX¦g™Æà
gzB‚Ñ:šZÓwÃzßwƒÇt(Zz‰ÜsIyÅ�W!�~Ð 1000 Yñ°™r»[_Zz¹ÁZiÁ0ìX�º[»¾dIìXZqZoZ0Zi}Æ_.-Y{1�ìX5±�ÛâNX
ÍØZg{-Y{‚Ñ:Wæy&g=Âxi2>‚w8791Y’c'Zñ
µ/È~xbà
Ý
¦Zg{ZÑî÷'Zñ
Ý°¾‚Ñ:0081gzì
®Z�Ý 'Zñ%œ~šZÓw52 %
ÀáµWæy
Zz‰i2>
i2>°_
À®Z�™r
»[
Zz¹™r»[
À®Z�æ
ÀW!�~ £x
11 01 9 8 7 6 5 4 3 2 1
051051
004575
007977
05686092
006471
006093
0003519
00670203
)15%(
79
712
5805
28761
052801
005142
0000565
05785791
000334
000669
00000622
00053097
0001
0001
0001
0001
334
669
00622
53097
3/1
//
//
//
//
0031
0092
00876
701732
0056
00541
000933
5355811
e&z]-2ñe&z]
^H�Z�£y
Iy
ÅOñâ %10 }QtÆcz»gZLZUNV6âÅZ�Z5zZZ¦g™D�ª°VÆ‚ªÔ â:iÃ>�´ƒCìX %20ª
âCÙnÅn*]6zZZìTÅzßàcZÌJÎeÌ7�XX
X i2>Å�ÅѦwZzg§i:
ZJË´‘~ZqÌZ`c�ƒz;VÅi2>!CÙ7Y$ËX X1
i2>ÃZÏ´º~�HYñ˜VÐz{à�ƒX X2
XßÍVÐi2>àYñÔZyÆ„LZYz)W~�™�~YñX X3
ZË´º~i2>hcÃð�:ƒÔÂi2>Åg¶£òšZÓwÐ%œ~šZÓwÃvÅY$ËìX X4
cZk»Zqz%œ~šZÓwÃZg‚w™�cYñ@�oÆic�{¾d´V~Ýi2>ÃZy»hVnX
i2>Å9Z�Z5»zZãZzg£g~o]tì�›âVÅËW!�~~¾dÃWñÂt�1Yñ��Vi2> X5
ÅZ�Z5c�Çîg67ƒg„X
: ¨Z%Ã]»iŒÛWy™*Æã�~Z©â]6ËZsò}~ÃðZ%s7Z%ZyÅb×]6Z%sgZñìXÅ<å XEZ:
ËZsò}Ã�zu}Zsò}6ZLèI�ZÃ~îg6*Ç™äФm™*e34/õ XGJX X1
CÙ}Ãth�cYñ�z{ZLZßßVÆ_.i2>Ô‚ÔâÅZ�Z5™}Zzgrgs~ÌZkÂx~CÙR X2
67g~§bÑq»gƒX
Z¤ÃðZsò}tU"™}cZk»tñ$©ý JGƒ�ѦÒpÐZk»Z½¦Âx~Ñ•:™*kÅ6g~ì X3
ge÷Z!x5kƒZX " ÂZÐWiZ�gh�cYñ�z{ø©wò�Z:~LZ�Z™@gìgZzZf{yX
ñ��{Ä>ƒäÅz�;]
Zz6���¿ÐñZ�Ð(ZzZäƒY@ì�øg}iÃ>ÆÄ>ƒäÅtz�;]�;X
1XëCÙ%µ6ZL\g}Ñ~ÆZ©â]ªiÃ>˜VÐzßwÅYñÔz�6ÔZÏZkcƾ!Y~�™äƬÅÜszgi~™DƒñZkÆ'@Ô¦™Æß!ðcV%œÃ�gì�X˜VÐtg¶zZ:7WCXZk6?Ã�g„™äÅ¢zg]ì
2ÔXiÃ>c‚»m�~Ѿ"�zg™*ìXeì0ÎyÆËàc��]ŃXt¢zg~7�àz‰ÜƒàzVZzg��]6ðh~ðh~æ�™ÆåÆn¾"‡ìg¿YñX@�ZkÐÓ#ÖÆ(Ï£œÌ¢zg„7g}ƒDg�X��W`À6?ƒg;ìXtߧiìX
3XZk§jÐÓ#ÖcZkÆú&45å JGEzV6ZO�»ƒ�ìX‚Å6ÃgNegЄl!Ø^Y@ìXt�z!g{A„bwƒÇXZi±ðNc‚Ç�VÆßvp�„¦™,ÐZzgZLÇ�VÆ„¾'V~p�„�™,
ÐXe&z]Å!5éIRwKÆn»°ìX
4XZ,4ì�eìxZyc(„�ZyƒVcZyÆâ�ÓäZfZyc»g0}ÔcßÀiÃ>�VÆ(Ïã�zV6Hg™�{o}cMZyÔfYcxYÔÃðÌúZxÅ�*z~>ðcõÅ�wÐ�7™g;XZknZy~Ð
Ë»Ñ̾"Á™*7ìXÜsCÙâ{ZæZ�™äJöz�gxì:�Z7ZLczV69Z™*ìXqÑèZ7Øì�Zv¬àät�¬â»¬�cìXg¯WÚ°Z−*8k0îEGz°Zsy>8k0îEGX
Z¤ZyƒÆ�w~gZzZf{yŧb�g�ƒ@Âz{ZLZWzgÎcÃZEw™ÆiÃ{»Âx±Ì™M¸Z¤Ñ¾" Zzg`ÌM1œ-VÐZrVä7HXªYIúZxÅÃðÌ�*z~gÉðÆn»g7X
~¶c�zg~ƒÔÂQtùƒYì�ë-VWîÔ7g~�h{�8~ÐÔgÎw™*~ÆiÃ>ÆZ©â]ÅÜszgi~™'g34è XGLXZzg¾"�zg™äÆ6Ð6§j:eð&,XZkn¬�œt�wÐZL¾d¸-Vž"�zg™äÆÑ»zZäç™*ƒÇX°ëoƒ7&
4-Aö GHGEZzg§jZCÃÐX�5ÕäHìXøg~?
Ã7WC�ZhS~ìXc/Zy~hwÆz‰Ü¶X commitment aè97Zknz{
XZL9~Å@Zc]ÆZ«ZK%è™ÆëùZy™M�X��‰ZæZ�AÏZzg»x!ƒÏX 5
XiÃ>ÆÄÃ�í~§b`c�ìª�‡ây¯�zXZk6¿ƒ:ƒÔZkÅÓ#ÖÆZI»gzVÃ�7ƒCXÉ 6
‡âyÃZLfZCÃG}ÆnZEw™z
Zqw~p~Æn¬Îv$$¢zg~ƒC�X)]ÃZkÑÆnZEwHYYå1H7 -7
�X��CfY™ZxZzgxY«xZke¹Zë™�ZgZ�Z™M�XYèèIç5]~ZyÅgZñ¹ZÌgBìXÔZé!]Ãzw�ï�XZyÐ�ào]ƒCìXZyо"�zg™ä~æ�ÅZh™*oƒZzgYKƒ@XV¤8~Zy»¹(ZgzwƒYìX
CÙ-ÃZ¤ZâxKúi-VÃC@�iÃ{»ÑZL„Ç�VÆßÍVž"�zg™*ìX)ªZyÅæ�� -8
œ-VÐZNg{gì�(XT~CÙúi~äË:Ëw~Ñ•™ÆZлx[¯*ìXÂ=¢ì�úgÂVZzg%�zVÔ”VÆìÑ]6µZW7@Zzgz{Ä»z�XhV~Zzg}òaZ™ä~æ�™DX!]ÂçÑ}ÆCÙ�Û�ÅËqŶXYèCÙZq»Ç�VF¹™@ÂCÙZqÃG{ÌZVñÇXZkÆ'@��]~tf6âjw0�ì�‚ÃÌL�YäÎìTÐÈ¢zg~ìX
iÃ>„�]ÌìZzgâàÂxÌìX
iÃ>»âàÂxgZò™*Zzg`*ã�~îg6Ó#ÖÅf)�Zg~ìXZ¤Ó#ÖtÂx‡ì:™}c`:nÂCÙ›y»QÌ�Ûnáì�z{fZCîg6ˆ[™ÆZKiÃ>Z�Z™}ÔZÏniÃ>Ä�]ÌkY@ìYè„]Å
Z�Z5CÙ›y»fZC÷ƒ@ìXÓ#ÖYy1ú™:™}c:™nÂçÑ{ÃZLîg6ÌZkñ™Æ`YƒÂZÐiÃ>ÆÄÃ`*e’X°iÃ>ÆZ½¦ZZ‚tWNÐÔ
X i2>ÅzßàZzg�ÅF¹Ã6l^�¶Æn6WàcÎWÅ¢zg]
iÃ>Æøg}ÓxßZ~ÜsÃcCc¦gZC‚à�3ðYCìX1ëäZÐ6l X ZöàiiÃ>»Wàc¯äÅLÃÒ7ÅX÷Zìwì��‚"ZzggcèÆp}~¹g&41¹ÿ GHGZzgZöà�zâV{ƒD�XZϧb�Z[Zsòp}~̸§iZ(g™*e’@�ZsxŹg~ÃZÝi0Ï~ùZEw™ÆÃG{ZVcYYìZzgZkÃù6l^�¶Æn6Ð6§jZzgWGciÎa™‚tÑñYM�@�iÃ>
ÅzßàÌ(|YñZzg�»Ä̇.ÞZ±g0YñZzg™BÆeIÁÐÁƒYNX�iÃ>ÆZßwþþþ�;�iÃ>T(ÐàYñÏÔZÏ(ƾ!Y~�ÅYñÏ;ÃZöàÔcÔ6l^�¶Æn¸Z°Ô§jÔVßV
Æ‚BÔ�äƒfX‚B„)]ZzgZyÆi»Ìf™™*ƒÇÔ°!]�~WñÏÔQZkâewÊ"Æ‚BZk~oƒp~Ñ™ZÐF¹�´ƒÏXqgzfsZ’ZðÎa�gZÝZqVwì@�f~VÃïÑ
ƒVZzgTƳ~CÙ§sÐ6Ð6WàciWäÑzqƒY,ÐXù�ϧb;iÃ> mind trigger XªZ÷ÐᙾdÃ�~YñÏ;6¾dÆç6g^aÑzq™,Â%zVÔ�g»gƒVÐXf!�´ä¾"ÆçÆn0zgKÑM¯}Æn¼�ÃgñáZzg§jzäG�X1øg}èIßZ~}ÌZkÅ,7AÏXÜsã�~¢zgc]ÅAÏXZke~~5ÕÅZqVwÌ�zóX
X �zu}��´ëÐZsòÂxÑä~WÐò��
;. 5.~i2>ÆÄÅF¹ÅÆn6WàcŇ.ÞÇVw
�›y¡Z:Åg¶ÔÓ#ÖÅZsî �ªâ} 11 �›âV~Ð 12 5.Æ " ge÷ZÚ,X�g¹kìX²�zª6 33 g¹°¾Æ[Ð 3.3 Z¢2.ç
EGJiñƬCVÆ0k¦™ZD���CÙ‚w
�g¹¦ƒCìX 100 i2>~Zq*WàcZzgZ�Zg{ 1991 °œìXZkn 20 ¡Z:Æ'@aè�zª6i2>�¶ÅÑbÜs
B@ìT»ÑßÍVÃZˆk�Ñ*c Zakat Co l lec t ion Cente rPPZ �gs™Zc�t 6z¤ZxåX@�ßÍV~Üs¡Z:„7Ô�zª6i2>�ÛnƒäZzgZ�Z5»ÌZˆk�ÑcYñX Awarness
Z�Zg{û6zñ×Wŧbì˜V6i2>Æ!g}ÎZÑ]Æ�Z!]Ô@Zc]ZzggÉð�~YCìXZkÆ�Û�Æ‚w 5 ;6gh�cY@ì�z{i2>Z�Z™@ìÂù?�Û�UcÓ#ÖÆfg)XZk6WàcÅ»x!»1tì�Ô
»6lâewZzg§i»g¸�i2>¦™ä»Zg@ PPZ (k(|�ìX 6 ~z&Í-ô GG6i2>�Ó#ÖÃ�~YCìb)Zzg*F+WàcìX‚B„i2>ÅZiîcÔ
!54-A.3ï GEGEEHÆÄÃ4¯�c�XZzgÛRZH�XiÃ>6)¢zg~çVÅXZyÃZYZzg»x[)÷ �ic�{z‰ÜZk!]6Üs™*e34/õ XGJ�ë�âVÃçÙÒpÐù¢o¯M� Oñ
p¥wçÑ}ùz��~ÑM�@�CÙZqi2>�¶zZÑ0YñX¸�gZÝу* ¯ä~Hæ�™M�X""� XPunch Line e34/õ XGJZzg¸øgZqݯxìc
�zu}›y�´7g}ïmÆ‚B6Wàc�gs™Æi2>ÆÄÃ4Ð4¯gì�XZzgƒ ‹t:ZsòÂxŧs7gÄÅÃ@V~ëÐWÐäYgì�X�6Wàcip�ÌÑäeÂZzgZy”VÐ
HgxÌe34/õ XGJX
¯x0u~Zv¬à��*Å>ð¬ZzgWy]�zâVÅ>ðâÅ@Ze™@ìXëäßÎaů6�*Å>ðÃUâ~w�}™ZvƬÅÜszgi~ÅìX�*Å>ðÆ%Wy]Å>ðe7XZÏn5Õ
Æ›âVätÃÒÑzqÅì�›âVûx[)÷}ù¯cYñ@�z{Zãâ−ZgƒYN�iÃ>�¶zZá0YNÔ:�hzZáX�Ì0Îã›âVÃ�*ÐÐ]72ãe’ÉZvƬÆ_.�*ÅF¹6Ìâb™*e’X°›y¤!g0™�+»„qÝ™M�XZzg¶>U6e0$ËìX
X ��]~�»t§iWiâcYñÂ�ÅZ�Z5(fYñÏ
ZãŠ!]Ðt|‚tWðì�âw¦™*ZÚÂ7ìAZkÃñizVrgs~ya™*ZëìXCÙçÑ}~âà�c-¹Â»xìXZknâàç5]~ZO�‡ìgZ•ðZë»xƒ*e’Xzg:ßvZ½¦»ñV~P{�bÈ™�ï�ZZ7ØÑ�P}Åg¶Å�cZEw~sƒgì�X0Îy~iÃ{Ågx~Óä$�c„Ðtqªƒ�ì�ßÍVäѦ°Zª~iÃ>»$�é ExÆ{8Å�gpZ„�}g¿ìXZÏq
Zzg�ZÏ´‘~öz�g¿@��¶zZßVÃhzZßV»fZCD Collection Ãf‚~gÄ™—gZ™x~äi2>ŃZzg�~�c-»ZkÐ'×hÃZ{tÌq݃@ì�i2>»ZOx™ä,ZOòZyZY]7WDZzg�ñYy
7ƒCXTÐ$�c„ÆñZµÃÈ™ä~æ�QìX�~�zu}ßvÌaèÍZ{ƒVÐX£òßÍVÅñ��Ï~„ƒÏZknZO�‡ìgìÇX
‚w~°xZO�ÅzzЂÅÍgÃZ�Z5’gónYg„ìXiaè�Zgc‚yå 15,20 ²Ô(}�wÆßvƒD�z{Z�Z5Æ‚B�»¿ÌZ¤p�ZL´ºÆßÍV~™,ÂG4}ò‚tWN
ÐXF(ƒÏXi2>»D(ñÇXi2>�gçÑCgÌZ(gÅYñÏXÂi2>»¿¢ƒYñÇXg̃Ï”VŽ̂B„ƒÏ�tġìgOÐXZ¶YZvtZk<Ãi0{™äÆ'Z'ƒÇZ—gZ™x~äçz{tuÆñµ6æ�â�Zzgô/W™q,¦™zZgì¸XZq�zu}Æ�¬�@£¨~|]Z1–ñ|]/ñ»£¨ƒÃc�ƒÇX¸qw‚Åzßà~ƒÇXÇîVzZá(|m|™i2>�,ÐXZzg¾"�zg™äÅgëg!ƒYñÏ
i2>Ñ̓äÅÑZ_
¤Zx)Ó#Ö0Îy( 612.32= �gë 200= e0~»»[ ;.X »[Ðic�{ƒ¤Zx)Ó#Ö0Îy( 87.48= �bg 20= Îä»»[
³ 948= ig¦»[4è<Ø:Ó#Ö0Îyig¦»[
ªxVÔç~Ô”VÔZzg�zu}ikñªZ�ÛZ��zZ−+ÔgLǸðÔâ™ÔZy qY]¢zgtÐiZZâwƒ:
.. Ðic�{ƒX Survival ƒÅ‚Ñ:¢zgc]i0ÏÐiZGâwcìig¦WæãƒXÂZkÃåâw6iÃ>ÑÏXª’YZsx²-.�é G.3*ÁÔ]kÔyÔ¡Ô½Ô�á�~Ôó�®Ôp�™õÆÏgÔcÆZziZgã�~¢zgc]~�áï�X
¾"�zg™äÆPWGci
Zq¯g~c¬gèZzg�zuZLc�ZE¯g~%³~gzKÔÀZìZ@ìX@�i0Ï ¾"�zg™äÆ�z%ZiƒD�;X‡ìg¿YnXf!�´ZÐ3äž"ë�Xt¾!YÅCÙâ{c‚Ñ:ã�~½Zð¢zgc]Å�ÛZbÐeƒYCìX��]~t¹W‚yì�nxÔhÔZzgezwÅ”VÆÉ6‚ïw™¾!~�™�cYñX!¸]Æâ´×g¶�}M�X�zu}%³~Zy¾!YÅxbwWCì@�z{ÌiÃ>�¶zZá0YNXZk~
qgzfs™*ƒÇX
CÙÇ�V~6ZÎ~jw‡ì™*@�a�zgYä66g:ƒVXÓx±YVZzg±ÃVÃã�~ÔUâ~Zzg ½;XZZ½�Ñ*X½!¸y@�z{�+Zzg�*Åã�~ÂÁ7|ÃX
KÑ$k~‡ì™*
»gz!gcfgZùWæã;X@�÷ŧb»áZ&7~Å™*Xgð]e5i}Zzg)gÍVÃ9Z{�}™½ÆnZEw™*X
igZ®ÅWæã(J*;XigZ®Ô!-VZzg]VÆ!¸]ÅâegyDÐWÇ{™*ZzgZEw™*XShVÅ»“c]VÅ»“™*ÔZkÆnigZ®ÆFÐæ�àYãe’Í]ΙÇ~qÝ™*ZkÆnÍ]ÆFÐØ™ZN�ÃyÐZzgÄ�g|ÎñYNek~Ãg/Å™*ek~Ãg/ÆFÐæ�BZæ�Z�!bcÃW6WÆFÐæ�B
Z½¦z&Ò¬.ç GEJÆ»x;XKÆ‚B#}¯*@�)�ÛzVZzgZz®ƒxÆg;öÆnZEwGYÃX-V»ZOx™*IcñÐZbiÅæ�á™ö)™,Zzg sanitation and drainage Ãå™*Ô*CVZzg
âàZæ�Z�ÌáM�X
,iÅ�ÛZb;gßZzgypÅ”V6‚Æ‚BÔ!-VÔ!¸]ZzgS”V6ÌiÃ>¢YâgzV6ÌiÃ>¢âwÅiÃ>¢
6âb™*X donations Ûzyo~Ç�VÆ�Ûi0zVÃiÃ>Ôœ‡]Ô
XZ[J��]ÐÜs‚1Y@ìXW`À��]~ÌZâg]W�ìX¹ÐW�ò)”V~»x âàiÃ>;™gì�XZknZ[��]~ÌZñZw!�0îE6iÃ>ÅVÔF(ÔÔzßàZzgZ�Z5ÅZ”¢zg]ìX÷}Z0Zi}~ÔßvZkæ~Ì(|m|™zBÐXYè��]~{0Zy壨Åc~gT�XÇ�VÆ
ÛzyoßÍVÃZKiÃ>»ZqzÇ�VÅ�gpZ„™,¹ic�{-ïYNÐTТ¾"�zg™*e0Y¨ZzgÇ�V~FªC»x̃M�XX��CfY™ZxZzgxY«xZke¹Zë™�ZgZ�Z™M�XYèèIç5]~ZyÅgZñ¹ZÌgBìXÔZé!]Ãzw�~YCìXZyо"�zg™ä~æ�ÅZh™*oƒZzgYKƒÇXZ[JfYZzgxYäßÍyÅ�*4¯ä~Lz71z>Üs�´zŽ�ï�X
²z{A»x[7g0™ZsòÂx‡ì7™ÃÐZ¤z{Zv¬àƬXg¯WÚ°Z−*õz°Zsy{8k0îEGÔ�zâVÅ>ðÆÉ4/õ JGgÉð7™DX��Z[™*e’XtPZ’ZðWGci�XßvZLâjwXDÔ_"ÔÆ�5Ð5FIÎaM�Xßv(+ZâVÃÌZLÃG}ÆnZEw™Æ-áM�Îz{p�ZEw™,@�™B:ƒnX
\g�á]
�¯g~îg6ÔZK%è™*gh™gÎwZ™x~Å@Z;]6¿Ñzq™�be’X X1
~oƒp~áWãe’XZzgiÃ>z‚˜VBÔz��™�,XZzgzßàÆnÇ�V procedres Óx X2
ÆZL„di+Ãt»xΗe’X
��]~ßÍVþ"�zg™äZzgCÙÇ�V~âàp¥àÑä»ÑC*¹ZëìX°CÙÇ�VÆßvp� X3
Ì6WàcÎvÐXZzgÓxßvZk~zBÐzg:z{tÜsÓ#ÖÅf)�Zg~�™;B6;BgÄ™$g345Áõ XGEY
‚Å6?ÃÌQÐW~ÃÐ�ÚÅ¢zg]ìXYèëz~¬K~Æ_.ÔCÙÄ»‚w»‚Ñ: X4
³»[Ðic�{ƒÔÂZkÃgSe’X² 948 ½ZðgZ×iÃ>Ÿ!k54-öGIEìXZknÔZ¤ËÄÅ¢zg]
gKÄ6»[6‚5e’XZk!g}ÎaXgƒãe’XYèÔ÷~Z:qÆ_.tg^6?7ƒg„XZ¤t6?ƒXÂi�ZgzV}ÄÆZ»s6ZO�(ñÇX
ZϧbZñZw!�0îE6ÌiÃ>ZÇ™ãe’@�ßvp�ZL´º~Ôcg�ZgzV~!.ÃÔÂ=¢ X5
ì�iÃ>ic�{ZǃÏX
ZϧbgßZzgypÔ�zâVñV6‚»Z�™*Zzg�™*¢zg~ìÔ‚B„S”V�¾k X6
ÔÃÔ!-VZzg]VÅaZzZg6Ì‚Î*¢zg~ìXW·!cVÌ)÷ÆnZÇðYC�XZyÆgz²¯*¢zg~¿ƒÇX1Zk~i�ZgzVÐtg{¹ZëìXZyÅ)]�zg™*Ì¢zg~ìXZϧbÔqgCÇ~Ą̃~�áïƒ*e’X¾]CÙñçq6-g^aªŠxƒÇXt‚gZ¿�gZÝZöàiÃ>»zƒ*e’XZkS~~fYÔçâ]Ô/Z*]ÔÆâCÙ+Æ´z{i�ZgÔðuZzg6ayÆ@XÓÆMZyÅËqD¯ãƒÏX@�ËôЈ~Dc]:WNXZzgÄ»x[¯ä~tÓxßvÌz�Zg0YNX
" �tg{™Æê™zZzgQZkÆ¿67g}¢Æ‚B7zÂZvÅæ�‚BƒÏÔ " Óx»xZvƬÆ_.Ô¿™,Xtg{~úgÂVÃÌ�áï™BÂic�{»x!ƒÏYèyzV~z{!CÙÆhV6¢zgZWZ0ZiƒC�Xz{̇bƒYNÂQ»x!DƒÏX
¢zgZ�Z™,XË ¸òq3Ænt¹Zëì�Óx)´ÆßvÔZLZLÝÆ_.ZKiÃ> X7
¿Ã�ZLW\ÛyHƒÔZkÐtZy™ãYì�z{Z½¦Zsòz&Ò¬.ç GEG6z¤ZñV~záÇXe&z]ÆšZÓwÅgzGZ�W\7|`��Zk~”ZzgÛ|Z]'Z'ÆÑq¸X��èIëW°ÅZhVwìXtƒPfZCìÑ]ZzgWàc�X�'×hS~Åã��ÛZë™äÅZ’ZY™M�X
Z!ð
ZsòÂxâ1]ÅZëF+ã�i2>z‚ìXZsòâ1CÂxÔ�zªÅaZöZzg�zªÅ�»4+¬�Ñ:ZzgF¹IÂxìT~ZO�~Ñ•»g¬zyZzg(ÏZzgBèZi{È~eìXT~�+Zzg�*�zâVÅ>ðZzg
»x!�ìXgzbtÔ;™sZzg6jyg{YìXZãZŠZgzZÜtZY¤ƒM�X£tZvZzg£tZm�6¿»ñµMìZyZq�zu}ТÈÔ�−Zg~ÔïmÔz›ÃZzq�êìXZ•ðœÐ�zª¾äÅF(�êìXQÓxïmz›Æ‚BZv»�ÛâyZzgZ+»h�™ZÐ��¶»¬�êìXP;ðV~Zg‚i�zª6Ð,™@ìXZknÎ�~»gz!gÐI™@ìXœ!i~Ôo«pg~Ôfí{Z0zi~ÔgØ]*ãÜZO�~'ZÇVÃ
k{ŒÛZg�êìXZ©òÒpÐÌZzg‡âãÒpÐÌXZzgZq0u¡qçÑ}ÅúzFKÅY+gÉð™@ìTÐ�*~jyÔuyzÔWy]~gZsz�ƒÏX
ZÏnozxÅçÑC#bz��ÔzFKZzgçÙyzF¹~i2>ã�~wÅqïìX¢z]ì�ZÒ!{3¨4è EE
GEŧbi2>ÆÜsZsò¦gZ]ZzgÃc]„7™ä6Zr:HYñÉ0ÎyÆSàçÑCzçÙ:©ÃæÃgÄ™úZxÅ4~ZzgÓ#ÖÅœªcÂxi2>ÆÎ�ÆYìÔiZzg‡.ÞJwîÆn6Wici7ÆXN�ŒÛWyz<ÆÐ_.ƒVZzg�U"™Ã�Zv¬\Æ�ñ�ZkÂx~Z[Ìoz¸xÃplqàÐë)g™äÅ7g~&¢ìXZzgtøg}Óxâà)bÃßÀCw6i™YìZzgøg~çÙ$qàÔ:â0ÏZzgçÑCäÃ�zg™Æ)zZ]Z»sÔZˆyÔZãg�~aZ™$ËìXTƳ~q3W$ËìZzg!hÓÀöZ%sÃÁ™$ËìX
t™äc�ZLJ~�gq�wgpzZáßÀ(ÏZzgèI7gzVZzgZâVÅ¢zg]ì��¿"'Ô"–gZÔ*�ZgÔÍÔmzgÔZ`Ô¾"zZ¡wÐ6gZLZL›y¸ÇVÃ�N™G\Z�XZzg¼™ä6âbƒYNX¸Zy�z4ìX�ZsxÅZÝgzbÃ�™6lÎagÄ$ËìXZzgq~qzVÅ¢zgÂVZzg
)b»9Zq©™ÆÔ|IZ:‹t™ÆÔZLßÀz‚bÃZEw™ÆZsòÂxÃemZí™ÃX
ZhSÔ/Zy{yøg}n4+VB��Zãg�~Æ_"ÐZ`Zzg�z4+Z�Zg}ÔZKæ�W\Æ�Ô:Üs‡ì™äÉÎ@g»x!Ð`ä~»x[ƒ��Zzg7g~�*ZyÃuZSìXcÝ�÷Æu·-÷ÔMVäÔZãg�~Æ_"Æ�„Ô��]Åi0ÏÃÔçÙÒpÐF¹�}™�*~Zq‡.Þ¿âew‡ì™�cìXZzgZyÅ™“øg}gz9Ãâ]�¶~»x[ƒ�ìXtZk!]»o]ì�øg}7ñ
�ÔZL£t»ZˆkgpzZáXà¸ðf!0ÎyÆ$çl7gzVÔÝâ:f�gpzZáúZxÐYV�Í-£å G{ƒ�Zzgz{YVëÐic�{plqwƒ��Xøg}ätouät™Æ�3�cìXëZyÅÌÜ™
M�ÉZkÐÌ4ZLZssÅÜ™M�X=ËäCcì�âîä|]/ÃgztñÄZCgzwâew¯cåT»f™gi,~ìXf!�*äÌZsxÆbo-,çHEÅÜÅZzgZæZC™„F¹™mìX1�ZvZzgZkÆgÎw~Å!ÂV6¢7Wg;X
ßÀCw6i2>»Âx‡ì™äÐZ½¦çÙ°wÔ²:�zªÅ�ÐÔ¾"zZ#kÐ�]ÔçÙZ¡wZzgZyÐaZƒäzZàçÑC'ZÇV»DZgueƒYìXçÙplqàƈ„)zZ]ÔZ»sÔÑsZãÔgzqãÔiÔ�~plqàW$ËìXf!�´äàzVZzg��]~Zq„6�gi0χì™Æ�3�cì
˜VÆ��]~ÌàzVzZàÓxœ1]ñ���XçÙp¥àЄÓxx!³]Ô6jyÔ6ZðZEyji0ϦZg$ËìZzgZZx¬Ý~Zq!z‡g£xqÝ™$ËìX
zg:øg~Üqªƒ�ìXT~CÙ§sY�ÔegÔpsÔÈu»gZ`ìXâNZLa&66g�XÐZ[JZ¤CÙÇ�VÔe0z]ŧbZCšZÓw¯©ÂÌëF¹cCƒY`ƒDX�Z[ÔW`ÀÆ 1974
qÑ]Æ�Ôg~îg6¼™äÅ¢zg]ì@�ëZsò°wzZˆy#bz��Ôp�ZO�~Ô!b¬zyzÑZ•Æ¦gZ]ÃZY¤™ÆZyÃZCäÆ|IZ:iZzg§j?m™,XZzgZKæ�W\Æ�Ôp�ñªZzgp�ZO�~qÝ™,ZzgZsò§i§]ÔSîâàÂxÃgzZ`�}™£òR6p�Óƒ*Ñzq™,X@�QëÔIÔß/ZzgQ±Cw6úZxZzgÝÅÓx¢zgc]7g~™ÃXZk§b„ëßÍVÃp�OVZzga�Ûz|™äÐXÃÐX
Zk»xcÜsÓ#ÖÅu64Å¢zg]7ƒCXZkÆ%ÌZ¤ïm+ÐCÙÇîVÆCw6ÔgLCw6i2>Zzg‚ÅzßwZzg�»�Ñzq™zZcYñ¯gU±plqàWYñÏXSîCÙÇîVйÐßvçwZÆZzg!CÙÆ”V~»x™gì�Xz{ZkÃÒ~Sîã�~¢zgc]ÃD¯*XCÙ%�úg]ýcC¯ä~æ�™M�Xz{ÜsZKi2>„ZLÇîV��c™,Xœ‡]:Ì�,AÌCÙÇîVplqwÔp�ÓƒYñÇXZzg
¾'VÃxîg6bw™Æi2>�¶zZѯ�}ÇX
ëƒÃ؃*e345Âî XJG�'V»£�xZq|0�ìÔñ4xZzguât�Zg~ÂñVűZð»ƒ_ìXZ[Zq§sÔzZãîg6ÔZ%MÅ7g’~·�Ô»g~Ô~�ÔŤz’Ô›âVÆÜsÔZL¢�Z]ÆDÆ
nzs¿ƒ_ìXt¤z\Ô›y�´ÃÔËqw~ÔF¹cCZzg¤‰Üzgá7�NYXZknZ[ë~ÐCÙZqÃZsòÂxÑäZzg0Îyä!g¯ä~ZCZCzeZ܃ÇXt°eì�ñß~Zzg�Å×»™ÆCÙZqÃ�+»3„0Y*e’XZX�+ZsòÅCðÃZL™IZzg�*z~F¹™ÆU"™*CÙ›y6�ÛnìXt»xÜsñß-V67gh�be’�z{™,X
Zkn÷}ìw~Z[fYY™ZxÔxY«xZzg)]ÆZ[™ZxÃÜsèIç5]6z÷Ã6„ÂzJöz�(<4è EXGE™¢e’ÉúZxÅ�*z~ÔâàÔçÑC4~ÌÎVe’Zzg(|™7g’e$e’X°øgZçÑ{ù¦F¹™nÇXtkŧbZ\Ò»z‰ÜìX�úZxÅgÉð™Æp�OVÐX*ƒÇX—gZ™x~»*xCZàìÂZyŧb�+Zzg�*�zâVÅ7g’Åf)�Zg~ZVãƒÏXÜs�´7g’Лy
ª#ÖJ�zu~ñV»£7™ÃÐZzgõx„g�ÐX�+Zzg�*Å>ðÅ��ÃÒZzg�zâVÅ7g’„9ZÎ{gÎwZ™x~ìX
ZËÆ�w~�~ÔÃ~Zzgii0ÏÔ|I~ÔzÝÃ~Ô~yTÔ†yÅuJÑÐzZÕƒCì°Šg]»np�„ZLËÈ}ÃËxZzglk»xc¿cÉ�ÛâCìXzÑ+B3�ð GGy$gö E
Ið�Ð*îZÑ1�áYXZkZN[c�wÅ�ZÇVÐ�g�q~ÔZy�z4Ô„ZN[cã��ÛZë™CìX—gZ™x~ZKt]ÐÌ
¬ßÍVc�qgT¸Xt]ÆÌX©�Zv¬\Ã�*7Z�W\»�ÛzVÅ�~y:ƒVXZyÃ@Ze�bZv»»xìXW\Üs�xàäÆ0È�X�zuzVÅ�*z~¢zgc]7g~™äÅ�Å4+Vw|]/ñ
¸XW`ÌZv¬àÆ�؃ñÂxÃ7g}ZO�Æ‚B*ÇHYYìXƪë~z„ZZyz¢WYñ�!]7g’ÅìeìfYÔxYÐWñcâ�Zy±Æ¬x�yÐWñX øg}ZssÆ�ßV~ñyåX
X? QìÃð7g~e%zZÑ
»ZLW!YÐÃðÚƒ7$ËÂ%gz{™�ZgÔÂU"z{(g{ Hë´)ZDwÆ_.tÂ7X
W`JëƒÜs!'™äzZáßv�XHë»x™Æ�3äzZá70M�?
¤z\I(�)g(ZqÐiZ
jZ!Y]
ÔeZË-ŠZÅŸz~ÔZgXÅXуg 1984 }Z²2>X¢Zzwz�zx -1
ëzò¬y~XFÀëzò®tX¢ÎxÔZzwÔ�ÝxZZhÜÔDiXу X2
Â[ZÅ©ªî EGZZÅ)åEZ<ØZÑg‹Ô@;:†Z°ÝZ4k~ -3
Z¶gZ]Zzgg‚bZzgZÚ,ÐZÚD0zgKÑM6ZÎg -4
ú�Z1:� -5
contemporary zakat and research foundatio , cincinat,ohio,USA
