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The research embezzlement as one of the most serious crimes of abuse of public money, and has two concepts, a general concept which is the kidnapping of your money and run it, a concept advanced by scholars, showing that its are sanctions not estimated according to Islamic law; not cut it; that they suspected a buffer to limit and is a type of negligence owner of the money to save, and the possibility of knowledge defaulter the other was steal from the spoils of war before the fighters are divided(Alglul). There is also a concept of an assault on the public funds which are the property of the state, which showed pictures and closest to the mind now, at the launch of the word "embezzlement", and its image assaulted employees state funds is lessee to save it. The Jurisprudential analysis and doctrinal divides them to revolve between the crimes of theft and dishonesty .The earliest images in the advanced ages is the steal of the house of the money(Bait Al-Mal) and Alglul of the spoils. May scholars differed in the punishment thereof, after their agreement as a major sin. Their opinions took place around three items (I): It's a crime to infect his money where there is suspicion of theft of property, and then do not interrupt the suspicion, is the view of the public of scholars. (II): It's a crime steal the pieces, and this opinion of Malikia and Thaheria scholars. Either (III) was of some Shafi'i is that it is a crime and theft of a specific officer is to a right in the share of the money sorted.

The second chapter, has dealt with the purposes of the law to prevent the crime of embezzlement, and from which the means of maintaining public money earning and so as, keeping on a quest to earn a living, and raising the status of work, and the means of maintaining the money the survival and continuation, and from which the prohibition of attacks on other people's money , and the imposition of sanctions on wasted. Also addressed the causes leading to fraud, and its implications ; which include: weakness of faith, and not to apply the law. The negative effects include the following: the spread offense of embezzlement, and the rights of people with wasted talent, and sense of

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