هدايا المؤسسات التجارية في الفقه الإسلامي -دراسة فقهية- الباحث محمد إبراهيم علي الـجماعي

Abstract This study examines the Islamic legal rulings governing corporate gifts offered by wholesale and distribution enterprises to commercial entities and retailers. These incentive schemes aim to promote products, attract customers, and foster brand loyalty. The research seeks to establish a precise jurisprudential characterization (takyīf fiqhī) of such transactions, strictly differentiating between permissible corporate gifts exchanged between legal entities and those directed toward individual employees, which fall under the prohibition of workers' gifts (hadāyā al-‘ummāl) and bribery (rishwah). Furthermore, the paper articulates the governing Shariah guidelines for these practices. Utilizing an inductive, analytical, and comparative methodology, the researcher characterizes these issues, applies juristic deduction based on foundational legal maxims (al-qawā‘id al-fiqhiyyah), and evaluates the weight of scholarly evidence. The study concludes that gifts exchanged between legal entities (corporations) are fundamentally permissible as marketing gifts (hibah taswīqiyyah), provided they are free from Shariah impediments such as usury (ribā) or harm (ḍarar). Conversely, gifts offered directly to employees are prohibited, as they violate fiduciary duty and official integrity. The study also demonstrates the impact of such gifts on trust-based sales (buyū‘ al-amānah), particularly cost-plus financing (murābaḥah). Keywords: Corporate Gifts; Jurisprudential Characterization (Takyīf Fiqhī); Worker Gifts (Hadāyā al-‘Ummāl); Bribery (Rishwah); Trust-Based Sales (Buyū‘ al-Amānah); Commercial Incentives

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