kinds of extremism

As such, the Muslim Ummah is a nation of justice and moderation; it witnesses every deviation from the ‘straightforward path’ in this life and in the hereafter. Islamic texts call upon Muslims to excerise moderation and to reject and oppose all kinds of extremism: ghuluw (excessiveness), tanattu’ (trangressing; meticulous religiosity) and tashdid (strictness; austerity). A close examination of such texts shows that Islam emphatically warns against, and discourages, ghuluw. Let us consider the following ahadith:

Beware of excessiveness in religion. [People] before you have perished as a result of [such] excessiveness. ” The people referred to above are the people of other religions, especially Ahl al Kitab [the People of the Book]; Jews and Christians and mainly the Christians. The Qur’an addresses these people: Say: O People of the Book! Exceed not in your religion the bounds [of what is proper], trespassing beyond the truth, nor follow the vain desires of people who went wrong in times gone by who misled many, and strayed [themselves] from the even Way”.

Muslims have therefore been warned not to follow in their steps: he who learns from the mistakes of others indeed lives a happier life. Furthermore, the reason behind the above hadith is to alert us to the fact that ghuluw may crop up as an insignificant action which we then unwittingly allow to continue and develop into a menace. After reaching Muzdalifah-during his last hajj-the Prophet (SA’AS) requested Ibn ‘Abbas to gather some stones for him. Ibn ‘Abbas selected small stones. Upon seeing the stones, the Prophet (SA’AS) approved of their size and said: “Yes, with such [stones do stone Satan]. Beware of excessiveness in religion”. This clearly indicates that Muslims should not be so zealous as to believe that using larger stones is better, thus gradually allowing excessiveness to creep into their lives. Al Imam Ibn Taymiyah argues that this warning against excessiveness applies to all forms of belief, worship, and transaction, and notes that since the Christians are more excessive in faith and in practice than any other sect, Allah (SWT) admonishes them in the Qur’an. “Do not exceed the limits of your religion” .

“Ruined were those who indulged in tanattu'” And he [the Prophet (SA’AS)] repeated this thrice. Imam al Nawawi said that the people referred to here, “those indulging in tanattu:” i.e., those who go beyond the limit in their utterance as well as in their action. Evidently the above two ahadith emphatically assert that the consequence of excessiveness and zealotry will be the complete loss of this life and of the hereafter.

The Prophet (SA’AS) used to say: “Do not overburden yourselves, lest you perish. People [before you] overburdened themselves and perished. Their remains are found in hermitages and monasteries. Indeed, Prophet Muhammad (SA’AS) always condemned any tendency toward religious excessiveness. He cautioned those of his companions who were excessive in ibadah, or who were too ascetic, especially when this went beyond the moderate Islamic position. Islam seeks to create a balance between the needs of the body and those of the soul, between the right of man to live life to its full, and the right of the Creator to be worshipped by man; which is also man’s raison d’etre.

Indeed, Prophet Muhammad (SA’AS) always condemned any tendency toward religious excessiveness. He cautioned those of his companions who were excessive in ibadah, or who were too ascetic, especially when this went beyond the moderate Islamic position. Islam seeks to create a balance between the needs of the body and those of the soul, between the right of man to live life to its full, and the right of the Creator to be worshipped by man; which is also man’s raison d’etre.

Islam has laid down certain forms of `ibadah to purify the human being both spiritually and materially, individually and collectively, thereby establishing a harmonious community in which feelings of brotherhood and solidarity rule, and without hindering man’s duty to build culture and civilization. The obligatory duties such as salah, zakah,’ siyam’ and hajj are simultaneously personal as well as social forms of ibadah. While performing these obligations, a Muslim is neither cut off from the mainstream of life nor is he alienated from his community. On the contrary, his ties are emotionally and practically strengthened. This is the reason why Islam did not prescribe monasticism, a practice which requires alienation and seclusion, thus preventing man from enjoying the blessings and al tayyibat of normal life and from sharing in its development and promotion.

Islam considers the whole earth a field for religious practice; or the very business of religion. Islam also considers work a form of ibadah and a jihad’ when one’s intention is genuinely committed to the service of Allah (SWT). As a result, Islam neither approves of the pursuit of spirituality at the expense of materialism nor of the tendency to “purify the soul” by neglecting and punishing the body, which other religions and philosophies prescribe and advocate. This is made very clear in the Qur’an: “Our Lord! Give us good in this world and good in the hereafter”, as well as in the following hadith “O, Allah, set right for me my religion which is the safeguard of my affairs; and set right for me the affairs of my [life in this] world wherein is my living; and set right for me my hereafter on which depends my afterlife; and make life for me [a source] of abundance for every good and make my death a source of comfort for me protecting me against every evil;” and: “Your body has a right over you.”‘

Moreover, the Qur’an disapproves of and rejects the tendency to prohibit tayyibat and beautification zinah’, which Allah taala has provided for his servants. In a verse revealed in Makkah, Allah (SWT) says: O Children of Adam! Wear your beautiful apparel at every time and place of prayer. Eat and drink, but waste not by excess, for Allah loves not those who waste. Say: who has forbidden the beautiful gifts of Allah which He has produced for His servants, and the things clean and pure which He has provided for sustenance?

In another surah, revealed in Madinah, Allah (SWT) addresses the believers in the same way: O you who believe! Make not unlawful the good things which Allah has made lawful for you. But commit no excess, for Allah does not like those given.to excess. Eat of the things which Allah has provided you, lawful and good, but fear Allah, in Whom you believe.

These ayat explain to the believers the true Islamic way of enjoying tayyibat and of resisting the excessiveness found in other religions. It is reported that the situational context for the revelation of these two ayat was when a group of the Prophet’s companions decided to castrate themselves and to roam the land like monks.

Ibn ‘Abbes (RA’A)’ also reported: “A man came upon the Prophet (SA’AS) and said, ‘O Messenger of Allah, whenever I eat of this meat I [always] have a desire to make love, therefore, I have decided to abstain from eating meat” Consequently the ayat were revealed.

Narrated Anas ibn Malik (RA’A): “A group of men came to the houses of the wives of the Prophet (SA’AS) asking about his ibadah, and when they were informed about that, they considtheir ibadah insufficien. One of them said, ‘I will offer Salah throughout the night forever.’ The other said, ‘I will do siyam throughout the year and will not break my siyam. ‘Allah’s Messenger came to them and said, ‘…By Allah, I am more submissive to Allah and more afraid of him than you; yet I do siyam and I break my siyam, I sleep and do night salah and I also marry women. So he who does not follow my sunnah is not with me [i.e., not one of my followers].’ The Prophet’s Sunnah signifies his understanding of the faith and its application; i.e., his duty toward his Lord, himself, his family, and his followers-giving each the due right in a balanced and moderate way.

 

Characteristics of the Extremist Personality

Characteristics of the Extremist Personality
Arab Communities are used to dealing with new social phenomena, be it negative or positive, by studying their political, social and economic aspects. Yet the psychological aspect is not given the due attention although it is very important. Even if it is included, it talks most of the time about social aspects.

In this paper, we will try to activate the role of the psychological aspect in studying the phenomena of extremism in the Saudi society in a specific and concise way. This will be done by studying the following:

First: Is there an extremist personality?
Second: Are there specific characteristics for the extremist personality?
Third: Can extremism in individuals be the result of genetic aptitude or of social and political circumstances?

This paper is not a comprehensive research but rather a journey to the different types of personalities to verify the researcher’s proposition:

“Immoderation and extremism are not the inherent in certain personalities, for mere personalities cannot be extreme. Extremism is an intellectual ideology more than a psychological need. It is a separate idea which people choose and are attracted to mostly for social reasons.”

Immoderation and Extremism

In this paper, we will discuss immoderation as a behavioral and religious concept which sticks to the highest lawful extreme. It is usually characterized by free thinking and sentimentality. It usually revolves around fear of slipping into error. The immoderate person often avoids those who do not share his attitude without attacking them.
Extremism is an intellectual deviation, as the religious principles are distorted and given an opposite value. Some people claim that killing, stealing and aggression are permissible when they serve the extremist purposes and ideas.
Extremism is a destructive behavioral deviation which holds the highest forms of ignoring the other without having an actual alternate plan for successfully applying change.
It is noticed that extremists all over the world come from different social classes and not from a specific group or class.
The extremist usually goes through a psychological remolding process where he is isolated from his inner self and community to be reshaped with the ideas and behavior of extremism.

What is the Personality?

It is an inherent behavior in the self which is transmitted through the genes and education, and it is unique in each one.
Each individual has a genetic aptitude to take up a certain way in life which agrees with the education received during childhood and adolescence. The result is an individual with unique traits (sensitive, suspicious, aggressive, narcissist, hesitant… etc)
The non-hereditary influence is not limited to the parental education but the personality is influenced by the ideas prevailing in the surrounding society and recently by the ideas of this vast world.
To prove the heredity influence, a study was conducted on identical twins (who developed from the same fertilized ovum) who were raised in the same environment but there were differences in personalities. This proves there is a difference in personality between one person and the other in spite of living in the same environment and having almost the same genes.
To show the influence of the environment, we say that if an American child is raised in a Saudi family in Saudi Arabia, he will be raised embracing Saudi ideas and behaviors, while his twin raised in America will have a different personality.

What is a Normal Human (the Normal Personality)?

There is no accurate definition or precise description in books of psychology and psychiatry for the normal personality. There are only traits of abnormal personalities. Whoever is not characterized by these traits is nearer to normality. One becomes closer to normality as much as these traits do not appear in his personality.
The statistical definition of the normal personality is the following: “It is the personality agreed upon by the community as having the most accepted behaviors, ideas and feelings.” This reflects the influence of community in defining the normal personality. If a Jew feels superior to others, aggresses others to protect himself and exploits them even in unlawful ways, this person is considered to be normal according to the psychological definition of the personality. The community he belongs to agrees on certain characteristics and traits as being of the normal personality. The same applies to other communities.
What is personality disorder (the abnormal personality)?

It is an individual pattern of behavior and personal experiences which are different and abnormal from others in the same community. This is represented in:
1. Thinking strangely about himself, people and the events that surround him as in evaluating events and situations.
2. Having unbalanced feelings and reactions (feelings do not match the situation whether by over-reaction or under-reaction)
3. Having disorders in restraining oneself and in understanding his needs and duties versus the duties of others.
4. Having disorders while dealing with others due to some personality traits (such as intense suspicion, extreme pessimism, oversensitivity…etc)
Personality disorder is reflected in the functional, marital, social or educational productivity of the individual. The deterioration increases in highly disordered personalities.

Types of Abnormal Personalities

According to psychiatry, these are the types of abnormal personalities:
1. Schizoid
2. Schizotypal
3. Borderline
4. Histrionic
5. Narcissistic
6. Psychopathic
7. Depressive
8. Avoidant
9. Dependant
10. Obsessive-compulsive
11. Aggressive
12. Sadistic
13. Masochistic
There are other less important types of personalities.
It is worth mentioning that these disordered personalities are found in 1-3% of humans. Their characteristics without the disorders are found in many people varying in degrees. The characteristics of more than one personality can be found in the same person.
We will review the characteristics of these personalities and try to search for characteristics of immoderation or extremism among them. Then we will ask:
– Are immoderation and extremism caused by a definite psychological disorder or an intellectual ideology stemming from dealing with political, economic and social variables?
Note that we are not studying the psychology of extremism as a behavior but we are studying the personality itself. I wished to clarify the goal from the start. That is why I have avoided talking about extremist groups, how they form and their characteristics.

The Schizoid Personality:

This personality is isolated, withdrawn and separated from reality. It lacks the interest of establishing close relations. It tends to individual activities and hobbies and is not affected by the criticism of others. It is also characterized by emotional coldness.
Due to the strong tendency towards isolation, owners of this personality have their own thinking methods. They derive their ideas from what they read and what is dictated to them more than from communicating with others, as their psychological structure refuses mingling and enjoys being isolated.
– It is not likely that this personality turns to extremism and immoderation. The lack of communication with others gives this personality the chance to reexamine its ideas and it may become immoderate, especially in the suitable circumstances.

The Schizotypal Personality:

This personality is characterized by odd behavior, disorder in perceiving reality and by having no definite pattern in life. It is the kind of personality which you cannot anticipate what it will do or how it thinks in new matters. The ideas of this personality are fanciful and have nothing to do with reality. Its behaviors are totally deviant from those living in the same circumstances. This individual’s disorder is usually clear to others but he might embrace a certain idea and fight for it, no matter how strange it is.
– This personality may turn to extremism but the obvious disorder in its life aspects makes it clear to others that it is disordered, unless they lack the understanding or if the intellectual deviation concerns an originally correct idea.

The Paranoid Personality:

This personality suspects others without sufficient basis other than unreal suspicions. The paranoid is preoccupied with unjustified doubts about the loyalty or trustworthiness of friends or associates and with the level of trust given to them. He thinks others do not see the plots woven to ensnare him. He often avoids close relations because of unwarranted fear that the information will be used maliciously against him. Add to this that he bears grudges, is unforgiving of insults and tends to read hidden demeaning or threatening meanings into remarks or events in a way that annoys the people who deal with him. He draws suspicious links between events in a continuous quest to justify his doubts.
– This personality may turn to extremism due to excessive doubt inherent in it. His suspicions increase with the vagueness of social circumstances or political systems he is living under.

The Borderline Personality:

A borderline person has a one-dimensional character. He is an extremist in his ideas and concepts alternating between extremes of idealization and devaluation. He is an extremist in his relations wavering between excessive love and hatred just in few hours. He suffers from having no fixed self-image, impulsivity of his actions and emotional instability that precedes his ideas. He has feelings of emptiness, has no clear goals and is unable to control his anger fits.
– This personality is liable to extremism; rather it is extremity in itself. Due to its instability, it does not remain as an extremist but takes up the opposite course at the first emotional change with no need to be convinced.

The Narcissistic Personality:

It has a grandiose sense of self-importance and love. The narcissist believes that he is special and unique and can only be understood by other special people. He expects a special kind of respect to his own self and ideas from others. He is exploitive, extortionate and opportunist who takes advantage of others to achieve his own ends. He is envious, self-centered and can do anything to reach a position not to promote himself but to achieve his personal goals.
– This personality can turn to extremism not because of conviction but because of the worldly gains of embracing this idea. Soon he will abandon it if he finds his personal interests in another idea, regardless of the idea (He is centered on himself not on a notion). The leading extremists are of this type of personality more than the followers.

The Histrionic Personality:

It appears more frequently in women compared to men. These people feel uneasy when they are not the center of attention, and that is why they are excessively concerned with their physical appearance to attract others (for lack of a character). They seek admiration without being able to offer any profound thought or benefit. Their emotions are shallow and they are very much suggestible.
– This personality may turn to extremism but due to its emotional immaturity, its shallow mind and its impatience, it will be an extremist as long as others are interested in it. When people’s attention decreases, it will seek another idea to fulfill its need of being the center of attention. The extremists of this personality are rare.

The Psychopathic Personality (antisocial):

This personality is characterized by an inability to conform to society’s regulations and systems, lack of future planning and impulsivity. It is always violent, cunning, irresponsible and unable to learn from past experiences and lacks feelings of remorse. Most criminals who are merciless are of this personality. If some of them are intelligent, they may pretend to be pious or assume any other perfect trait in the society to achieve their mean goals.
– This personality may turn to extremism if the criminal behavior is going to fulfill its criminal desires such as stealing, plundering and killing. The level of extremity is determined according to the level of intelligence. What distinguishes the psychopathic from the extremist is that the first suffers from a disordered behavior from childhood and not from a sudden idea.

The Obsessive-Compulsive Personality:

This personality is characterized by preoccupation with details, inflexibility and rigidity in applying rules.
It is a perfectionist personality that shows excessive devotion to work on the expense of rest. It is characterized by an inability to depend on others for achieving tasks, rigidity and stubbornness. It usually adopts a miserly spending style, is over-conscientious and unable to discard worthless objects.
– This personality – like the previous one – may turn to extremism due to concentrating on minute things more than regarding the whole picture and due to the workmanship mentality instead of the reflective way of thinking.

The Dependant Personality:

A person with a dependant personality finds difficulty in making everyday decisions and carrying out activities without repeatedly referring back to others and seeking their advice. He has difficulty expressing disagreement with others because of fear of loss of support or approval. This person has difficulty initiating projects on his own because of a lack of self-confidence rather than a lack of energy. He feels uncomfortable when alone and urgently seeks another relationship as a source of care and support when a close relationship ends. He is unrealistically preoccupied with fears of being left to take decisions for himself.
– This personality may turn to extremism if people around it were due to lack of self-confidence and the inability to have independent views.

The Avoidant Personality:

A person with an avoidant personality avoids the functional jobs which require communication with others. That is why he avoids social interaction for fear of not being accepted. He always fears criticism in meetings and social gatherings and feels inept. As a result, he tends to keep silent while in company. It is a general feeling of inferiority.
– This personality does not usually turn to extremism because it cannot be disciplined or committed. If it turned to extremism, this will be for the same reasons as the Dependant Personality.

The Depressive Personality:

It refuses doing any action or activity due to its depression. It looks negatively to different aspects of life. These are the symptoms of depression embodied in a person all his life.
– This personality may turn to extremism due to its pessimism and missing the meaning of life.

The Passive-Aggressive Personality:

It tends to attack others in indirect and seemingly passive ways.
– This personality may turn to extremism if there is a personal gain or attack on others involved in extremism.

The Sadistic Personality:

It is the personality that derives its pleasure and joy from inflicting physical and psychological pain on others. That is why they seek the jobs that make harming others lawful.
– This personality may turn to extremism if it fulfills its desire to hurt others physically or psychologically.

The Masochistic Personality:

It is the personality that finds pleasure and joy when others inflict physical or psychological pain on it. That is why it seeks always to be harmed by others.
– This personality may turn to extremism if the desire for being hurt is fulfilled and if other members in the extremist group inflict pain on it.

Conclusion

It is now clear that immoderation and extremism are not the inherent in certain personalities, for mere personalities cannot be extreme. Extremism is an intellectual ideology more than a psychological need. It is a separate idea which people choose and are attracted to mostly for social reasons. An individual may become an extremist during some period of his life due to certain social circumstances that force him to behave in a certain way that he does not oppose. These behaviors may even draw him nearer to his country, group, tribe or religion. Social circumstances play an effective role if they were accompanied by feelings of injustice and marginalization.
We stress that extremism is not a religious trait. It can occur in any aspect of life provided that the suitable circumstances are present.
Back to the File
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* This paper was presented to the Forum organized by King Abdul-Aziz Center for National Dialogue during the period 27-31/12/2003. More than 40 scholars and thinkers participated in the Forum.

 

GHULUWW

GHULUWW
The word means exaggeration and, in general, extremism. It may be considered to be the very antithesis of the assertion (2.143) that Muslims should constitute a ‘middle/moderate nation’ (umma wasatan). This verse and related ahadith led to moderation being eulogized in ethical and humanistic literature as one of the quintessential traits of a Muslim, with a corresponding disapproval of excess in any action, including in the performance of obligatory and general pious duties. Historically, however, the term ghuluww has mainly been used to characterize the activities of some early factions, called the ghulat (sing. ghali), many of whose doctrines were later declared to be heterodox and ‘extreme’ from the viewpoint of classical by the fourth/tenth century.

These doctrines included the notion of which asserted that righteous Muslims would return to earth after their death, along with the Hidden Imam; the principle of reincarnation (altanasukh) and transmigration of the soul (al-maskh); and belief in the Imam’s possession of a kind of ‘prophetic authority’ (nubuwwa), albeit inferior to that of Muhammad, and of a spark of divine light inherited from Adam. The earliest ghali is reckoned to be Allah b.Sab‘a, who is said to have denied death and who believed that the latter would return to earth. Other wellknown ghulat are al-Mughira b. Abu Mansur and the Kaysaniyya, who were the loyalist supporters of Muhammad b.al-Hanafiyya, son through a wife other than Fatima. Some early ghuluww positions were retained mutatis mutandis as part of mainstream thought; thus becomes transformed into the concept of occultation (al-ghayba) of the Imam and his reappearance at the end of time, and the notion of the possession of prophetic authority facilitated the imputation of impeccability, sinlessness and privileged knowledge to the imams.

Further reading

Modarressi, H. (1993) Crisis and Consolidation in the Formative Period of Islam: Abu ibn Qiba al-Razi and his contribution to Imamite thought, Princeton, NJ: Princeton University Press.

ASMA AFSARUDDIN

Sources : http://www.bookrags.com/tandf/ghuluww-tf/

 

The Difference Between Extremism (Ghuluww) in al-Jarh and Harshness Against the People of Innovation

Question:

Shaykh ’Ubayd Ibn ’Abdullaah al-Jaabiree – hafidhahullaah – was asked, ‘How is the distinction between extremism in al-Jarh (disparagement) and severe harshness against the people of innovation, which is considered praiseworthy, achieved?’

Answer:

So he answered, “Perhaps we should begin with the second part of your question. And that is: the basic principle according to Ahlus-Sunnah is harshness, severe reproach and crudeness against innovations and their people. And that occurs when you are in a position of power. So in this condition, they (i.e. Ahlus-Sunnah) must not show any honour to the innovator. Rather, they must humiliate, demean and scorn their affair. So the basic principle concerning this is found in the text, the biographies of the Salafus-Saalih and the ijmaa’, and it is…”
Then the Shaykh goes on to mention the proofs for this from the Sunnah of the Prophet (sallallaahu ’alayhi wa sallam) and the aathaar of the Salaf. Afterwards, he goes on to speak about the second part of the question, which relates to ghuluww (extremism) in al-Jarh. So he says,

“The Sunnee must never go to extremes in al-Jarh, because this is Religion with which he worships Allaah. However, we have heard this word being constantly repeated. So the Sunnee worships Allaah the Glorified and Exalted with the jarh. Therefore, according to him, it is Religion with which he worships Allaah. So it is with this that he defends the Sunnah and its people. Likewise, he does the same with at-Ta’deel (praise), it is also Religion. So by Ahlus-Sunnah, I am referring to the Imaams who are keen not to declare a jarh upon anyone due to an innovation, let alone declaring disbelief, except if they have decisive proof, which will testify for them. However, the people of desires explain this as ghuluww. So as long as the proof clearly establishes that so and so from amongst the people is a misguided innovating deviant, then how can this be explained as ghuluww (extremism)? Along with is, it is firmly established amongst Ahlus-Sunnah that they do not declare anyone an innovator, let alone performing takfeer upon anyone, until the evidence has been established upon him. So they are as Shaykhul-Islaam Ibn Taymiyyah (d.728H) – rahimahullaah – described, “Ahlus-Sunnah are the most knowledgeable of the people with regards to the truth and the most merciful with the creation.” However, the people of desires do not affirm this for them, nor do they trust them, nor do they expand their chests towards them and their hearts are not content with al-Jarh. This is because the Imaams and Scholars of the Sunnah hate the people of innovation. So whenever someone from amongst Ahlus-Sunnah exposes about a man that he is an innovator, the hatred in their souls becomes stronger and their wariness with them grows stronger. So they warn against him, even if he was someone about whom they previously held a good opinion. So this does not please the people of desires.

Yes, it is possible for someone from amongst Ahlus-Sunnah to display something from sternness when he feels that the affair calls for that. At the same time, another person may sometimes use gentler expressions as long as he does not oppose the other person (who is displaying harshness) in the origin of the issue. This is not a place for differing. And if we submit to what has been mentioned in the question from the statement of some of the people of desires that some of Ahlus-Sunnah go to extremes in al-Jarh, then I say that there have been found amongst Ahlus-Sunnah from ancient times those who are strong, but they are not extremists. They are strong in their zeal to protect the Sunnah, and being severe in defending it and defending its people. So the others did not censure such a person, and they did not say that he was dividing the ranks.

For example, they would say that whosoever is declared reliable by Shu’bah (d.160H), then suffice with that. And whosoever he disparages (jarh), then look into his jarh. And it was not claimed about Shu’bah – rahimahullaah – that he was a stern extremist who applied harshness in other than its proper place. And I have not known any man up until this time who is deeply rooted in the Sunnah, and whose heart has donned its cloth, warning against Shu’bah and slandering him amongst others from Ahlus-Sunnah…”

The Shaykh also went on to say,

“It is obligatory to know that Ahlus-Sunnah are upon the middle path:

Firstly: They do not accept the error.

Secondly: They distinguish between the levels of the error.

Thirdly: They employ harshness (shiddah) when harshness is of benefit. And from this harshness is hajr (boycotting) and hadhr (warning) against the man. And they employ gentleness (rifq) when there is no benefit, except in gentleness.”

So they are not always upon gentleness unrestrictedly in every time and place without consideration for the truth. They are people of wisdom and people of insight. So according to them, harshness has its place and according to them, gentleness has its place.” [1]

The Shaykh – hafidhahullaah – commented at another place,

“So Ahlus-Sunnah was upon this harshness and upon this strength against the people of innovation and misguidance whenever they had the strength and the heavier scale. So they would repel innovation and its people with all power. Likewise, if they were in a position of weakness, not having any might, nor power, nor strength against the innovators, and the innovators were tyrannical and had the weightier scale, then the Ahlus-Sunnah would take a path of wisdom and they would suffice with warning against the innovations and the newly-invented affairs in the Religion of Allaah.

So by Allaah, O sons of ours in parts of the world where the Muslims reside, beware, then beware or opposing this manhaj! Adhere strictly to wisdom, since your Salaf would employ harshness when nothing would benefit, except harshness. And this would be at the time when they had strength. And they would employ gentleness when nothing would benefit, except gentleness. And it was due to this that Ibn Seereen (d.110H) made his statement, “O Ahlus-Sunnah, be gentle. Since you are the least of the people in number.” [2]

Footnotes:

[1]: This section was taken from the cassette tape entitled, ad-Dawaabit lit-Ta’aamul ma’a Ahlis-Sunnah wa Ahlil-Baatil, which is available from Ibn Rajab Recordings in al-Madeenah, Saudi Arabia.

[2]: This section was taken from a cassette tape entitled, al-Haddul-Faasil bayna Ahlis-Sunnah wa Ahlil-Baatil, which is available from Ibn Rajab Recordings in al-Madeenah, Saudi Arabia.

Shaykh `Ubayd al-Jaabiree

Sources : http://www.fatwaislam.com/

 

Some word need to know as muslims

Assalamualaikum and good evening…

Some word we need know :

1 – da’wah : Invitation/call
The duty on Muslims to invite or call upon others to return to the straight and natural part of Islam.
(Has to be done with wisdom and gracious advice)

2 – salah/salawat : prayer
The supreme act of worship in Islam. There are five appointed ritual salawat which are Subuh, Zuhur, Asar, Maghrib and Isya’.

3 – sawm : fasting
Abstaining from any eating, drinking, smoking or sexual activity from dawn to sunset every day of month of Ramadan.

4 – zakah : general charity by divide injunctions
The obligatory sharing wealth with the poor and the community at the yearly rate of 2.5% of appropriate wealth above a certain minimum.

5 – hajj
The act performed at Makkah on the ninth and ten days of Zulhijjah, the last month of the Islamic Lunar year.

6 – ‘umrah
A minor pilgrimage to Makkah which does not count towards fulfillment of the hajj, may be made at any time.

7 – dhikir
The remembrance of Allah SWT or His presence in the consciousness of mankind.

8 – iman
The conviction or certainty that Allah is indeed the one and only God and the Muhammad SAW is His last prophet.

9 – hadith/ahadith
The verbalized form of tradition of the Prophet Muhammad SAW constitutive of his Sunnah.

10 – SAW (Salla Allahu Alayhi was Sallam)
May the peace and blessing of Allah be upon him.
Said SAW whenever the name of the Prophet Muhammad is mentioned or whenever he is referred to as the Prophet of Allah.

11 – SWT (Subhanahu wa Taala)
May He be praised and may His transcendence be affirmed.
Said when using the name or the divine majesty.

12 – Shariah
The collective name for all the Laws of Islam including Islam whole religious and liturgical, ethics and jurisprudential system.

Other word that we need to know…
1- Laxity : The failure the basic teachings.
2- Moderation : Carry out of the best of one ability what Allah has prescribed and to avoid what He has forbidden, to understand the wisdom of His Laws and moral guidance and to grasp and apply the basic Islamic Principle to every new situation as it rises.

 

Reconciliation Statement for Absorption and Variable Costing

Assalamualaikum and good evening.

Today I want to talk about reconciliation statement. You may heard about Bank Reconciliation Statement? But now we talk about Reconciliation Statement in evaluating performance by using absorption costing and variable costing. What really means by reconciliation?

An accounting process used to compare two sets of records to ensure the figures are in agreement and are accurate. Reconciliation is the key process used to determine whether the money leaving an account matches the amount spent, ensuring that the two values are balanced at the end of the recording period.

The has 2 ways to make Reconciliation Statement in Absorption and variable costing.

1- Long way to Reconciling income.

2- Shortcut to Reconciling Income

The main thing you need to remeber is :

1. Need to know the amount ending inventory. Is there has beginning inventory and ending inventory?
2. The net income or net loss for each method – absorption costing and variable costing.
3. The price per unit for fixed-overhead.

 

Some notes

Assalamualaikum and good evening.

Here I have found some notes and exercise. I found it on internet. Thanks to Mr Google for helping me to find more information about accounting.

Here there are :

1. 2Chapter07
2. CH7 VARIABLE COSTING

 

Variable Costing—A Tool for Management

Learning Objectives

1. Explain how variable costing differs from absorption costing and compute unit product costs under each method.

2. Prepare income statements using both variable and absorption costing.

3. Reconcile variable costing and absorption costing net operating incomes and explain why the two amounts differ.

4. Understand the advantages and disadvantages of both variable and absorption costing.

Chapter Overview

A. Overview of Variable and Absorption Costing. At least two methods can be used in manufacturing companies to value units of product for accounting purposes—absorption costing and variable costing. These methods differ only in how they treat fixed manufacturing overhead costs.

1. Variable Costing. Variable costing includes only variable production costs in product costs. Direct materials, direct labor and variable manufacturing overhead costs would ordinarily be included in product costs under variable costing. Fixed manufacturing overhead is not treated as a product cost under this method. Rather, fixed manufacturing overhead is treated as a period cost and is charged against income each period.

2. Absorption Costing. Absorption costing treats all production costs as product costs, regardless of whether they are variable or fixed. Under absorption costing, a portion of fixed manufacturing overhead is allocated to each unit of product.

B. Comparison of Absorption and Variable Costing. When comparing absorption costing and variable costing income statements, a number of points should be noted:

1. Deferral of fixed manufacturing costs under absorption costing. Under absorption costing, if inventories increase then a portion of the fixed manufacturing overhead costs of the current period is deferred to future periods in the inventory account. When the units are later taken out of inventory and sold, the deferred fixed costs flow through to the income statement as part of cost of goods sold.

2. Differences in inventories under the two methods. The ending inventory figures under the variable costing and absorption costing methods are different. Under variable costing, only the variable manufacturing costs are included in inventory. Under absorption costing, both variable and fixed manufacturing costs are included in inventory.

3.Suitability for CVP analysis. An absorption costing income statement is not well suited for providing data for CVP computations since it makes no distinction between fixed and variable costs. In contrast, the variable costing method classifies costs by behavior and is very useful in setting-up CVP computations.

C. Extended Comparison of Income Data. Exhibit 7-3 in the text presents a comparison of absorption costing and variable costing income statements over three years in which production is constant but sales vary. Exhibit 7-6 in the text also presents comparative income statements over three years but holds annual sales constant and varies annual production. From these Exhibits, several generalizations can be drawn. (All of these generalizations assume the LIFO inventory flow assumption is being used. The generalizations may not hold in some rare cases if a company uses an inventory flow assumption other than LIFO.)

1. Production equals sales (no change in inventories). When production equals sales, inventories do not change. If inventories do not change, then there is no change in the fixed manufacturing overhead costs in inventories under absorption costing. Therefore, under both costing methods all of the current fixed manufacturing overhead will flow through to the income statement as an expense. In the case of absorption costing it will be part of cost of goods sold. In the case of variable costing, it will be a period expense.

2. Production exceeds sales (inventories increase). When production exceeds sales, inventories grow. If inventories grow, then some of the current fixed manufacturing overhead costs will be deferred in inventories under absorption costing. Since all of the current fixed manufacturing overhead costs are expensed under variable costing, the net operating income reported under absorption costing will be greater than the net operating income reported under variable costing.

3. Sales exceed production (inventories decrease). When sales exceed production, inventories shrink. If inventories decrease, then some of the fixed manufacturing overhead costs that had been deferred in inventories in previous periods will be released to the income statement as part of cost of goods sold as well as all of the current fixed manufacturing overhead costs. Since only the current fixed manufacturing overhead costs are expensed under variable costing, the net operating income reported under absorption costing will be less than the net operating income reported under variable costing.

4. Long-term differences in income. Over an extended period of time, the cumulative net operating income figures reported under absorption costing and variable costing will be about the same; they will differ only by the amount of fixed manufacturing overhead cost in ending inventories under absorption costing. Cumulative net operating income figures will be identical whenever ending inventories are reduced to zero.

5. Changes in production volume. Variable costing net operating income is notaffected by changes in production volume. On the other hand, absorption costing net operating income is affected by changes in production volume. For any given level of sales, net operating income under absorption costing will increase as the level of output increases and hence inventories increase.

D. The Matching Principle. Accountants and managers have been arguing for decades concerning the relative merits of absorption and variable costing. In practice, absorption costing is used far more than variable costing even for internal reports. The reasons for this are not entirely clear, although the perception that absorption costing is required for external reporting undoubtedly plays a key role. The argument for using absorption costing in external reports seems to be based on the matching principle.

1. Argument for absorption costing. Advocates of absorption costing argue that all manufacturing costs must be assigned to units of product so as to properly match costs with revenues. They argue that fixed manufacturing overhead costs are essential to the production process and must be included when costing units of product, regardless of how the cost behaves.

2. Argument for variable costing. Advocates of variable costing argue that fixed manufacturing overhead costs are incurred in order to have the capacity to produce. Moreover, they will be incurred regardless of whether anything is actually produced. Since these costs are not caused by any particular unit of product and are incurred to provide capacity for a particular period, the matching principle would dictate that fixed manufacturing overhead costs must be expensed in the current period.

E. Advantages of the Contribution Approach. There are a number of advantages to using variable costing (and the contribution approach) in internal reports and analysis.

1. More useful for CVP analysis. Variable costing statements provide data that are immediately useful for CVP analysis since they categorize costs on the basis of their behavior. In contrast, it is often difficult to rework absorption costing data so that they can be used in CVP analysis and in decisions.

2. Income is not affected by changes in production volume. Under absorption costing, reported net operating income is affected by changes in production since fixed costs are spread across more or fewer units. This can distort income and may even result in income moving in an opposite direction from sales. This does not occur under variable costing.

3. Avoids misunderstandings concerning unit product costs. Absorption costing unit product costs can be easily misinterpreted as variable costs since they are stated on a per unit basis. Such a misperception can lead to serious errors in making decisions. Variable costing avoids this problem since unit costs include only variable costs.

4. Fixed costs are more visible. The impact of fixed costs on profits is emphasized because the total amount of such costs for the period appears separately and is highlighted in the income statement rather than being buried in cost of goods sold and ending inventory.

5. Understandability. Managers should find it easier to understand variable costing reports because data are organized by behavior and because variable costing is much closer to cash flow.

6. Control is facilitated. Variable costing ties in with cost control methods such as flexible budgets.

7. Incremental analysis is more straight-forward. Variable cost corresponds closely with the current out-of-pocket expenditure necessary to produce and sell products and services and can therefore be used more readily in incremental analysis than absorption costing data. And since variable costing net operating income is closer to net cash flow than absorption costing net operating income, it is likely to be more useful to companies that have cash flow problems.

However, variable costing is not generally accepted by auditors for external financial reports and is not permitted by the IRS in the United States and by tax authorities in many other countries for income tax calculations. There is some question about whether variable costing is actually prohibited in the United States by official pronouncements and some companies do use some form of variable costing in their external reports, but absorption costing must be considered the most generally accepted practice.

F. Impact of JIT Inventory Methods. When companies use JIT methods for controlling their operations, the distortions of income that can occur under absorption costing largely (or completely) disappear.

1. The cause of distortions in net operating income. Erratic movements in net operating income under absorption costing and the differences in net operating income between absorption and variable costing can be traced to changing levels of inventory. When inventory levels are constant or negligible, absorption costing and variable costing methods yield the essentially same net operating income.

2. The JIT solution. Under an ideally functioning JIT system, goods are produced strictly to customers’ orders. Finished goods inventories almost disappear and work in process inventories are kept to a minimum. With little or no inventories, fixed manufacturing overhead costs cannot be shifted between periods under absorption costing. As a result, both variable and absorption costing will show essentially the same net operating income figure, and the net operating income under absorption costing will move in the same direction as movements in sales.

Sources : http://www.smccd.net/accounts/nurre/online/chtr7.html

 

How to Find Variable Cost Per Unit Using High-low Method

The different between “Fixed” and “Variable” costs.

Fixed costs are those that do not change regardless of the level of change in activity (activity can be a number of cost drivers, or measures of output, such as labor or machine hours or whichever “activity” your specific situation uses).

Variable costs are those that do move in relation to fluctuations in activity. For example, the total variable costs move in relation to the units produced or sold. (see the “Tips” section below for one more note on variable costs)

To use the high-low (hi-lo) method you will use data on a month to month schedule using two parts of information.

• First is the total number of units (let’s assume it’s Gallons of paint for your large painting company).
• Second is the total cost of the gallons of paint each month.
• Pick a range of consecutive months and make three columns.
• From left to right the columns should be; MONTH-UNITS-TOTAL COST.
• Let’s say you pick June to December, so your first column will be June, July, August….to December.
• The UNITS column will have a varying amount of gallons of paint per month for the designated period (in our case 7 months).
• The TOTAL COST column will simply be the amount of that months’ gallons of paint used or sold.
• The high low cost behavior process now requests you to identify the highest and lowest UNITS, not cost, for the time period.
• After you have those also note the costs associated with those two months.

What we are actually measuring is the change in the level of costs by the change in activity (this case “gallons of paint). Let’s assume the costs for the highest and lowest activity months were July and September respectively.
Units Costs
June       1,700     $3,500
July         3,000    $9,750
Aug.        2,340    $7,400
Sep.        1,550    $3,100
Oct.         2,100    $4,300
Nov.         2,750    $5,750
Dec.        1,980    $3,780

Because the high-low method dictates we choose the corresponding figures from the Units column we ignore the costs column regardless if it seems it should be higher or lower based on the units. Now we take the difference in costs and divide by the difference in units to find our variable cost per unit. Start with the highest figure July (3,000 units or “gallons”) and its cost $9,750 less than September (1,550 units or “gallons”)cost, $3,100. So:
$9,750 – $3,100 / 3,000 – 1,550 = Variable cost per unit
$6,650 / 1,450 = $4.58

Tips & Warnings

• Please note that the variable per unit cost never changes in fluctuations with the activity level. It’s the total cost that actually changes.
• Be sure to use the Units (highest and lowest quantities)to influence which months you use.
• The Hi-Lo (high low) method is by far the easiest to calculate of the different options to measure cost behavior which is why non-accounting managers (maybe a plant manager) like to use it. However, it’s not the most precise.
• Other methods include the scatter diagram and the most accurate, least squares regression analysis (which requires a computer program)

Sources : http://www.ehow.com/

 

What happens when the high low method ends up with a negative amount?

The high low method of determining the fixed and variable portions of a mixed cost relies on only two sets of data:

1) the costs at the highest level of activity

2) the costs at the lowest level of activity. If either set of data is flawed, the calculation can result in an unreasonable, negative amount of fixed cost.

To illustrate the problem, let’s assume that the total cost is $1,200 when there are 100 units of product manufactured, and $6,000 when there are 400 units of product are manufactured. The high low method computes the variable cost rate by dividing the change in the total costs by the change in the number of units of manufactured. In other words, the $4,800 change in total costs is divided by the change in units of 300 to yield the variable cost rate of $16 per unit of product. Since the fixed costs are the total costs minus the variable costs, the fixed costs will be calculated to a negative $400. This unacceptable answer results from total costs of $1,200 at the low point minus the variable costs of $1,600 (100 units times $16), or total costs of $6,000 at the high point minus the variable costs of $6,400 (400 units times $16).

The negative amount of fixed costs is not realistic and leads me to believe that either the total costs at either the high point or at the low point are not representative. This brings to light the importance of plotting or graphing all of the points of activity and their related costs before using the high low method. (The number of units uses the scale on the x-axis and the related total cost at each level of activity uses the scale on the y-axis.) It is possible that at the highest point of activity the costs were out of line from the normal relationship—referred to as an outlier. You may decide to use the second highest level of activity, if the related costs are more representative.

If the $6,000 of cost at the 400 units of activity is an outlier, you might select the next highest activity of 380 units having total costs of $4,000. Now the variable rate will be the change in total costs of $2,800 ($4,000 minus $1,200) divided by the change in the units manufactured of 280 (380 minus 100) for a variable rate of $10 per unit of product. Using the variable rate of $10 per unit manufactured will result in the fixed costs being a positive $200. The positive $200 of fixed costs is calculated at either 1) the low activity: total costs of $1,200 minus the variable costs of $1,000 (100 units at $10); or at 2) the high activity: total costs of $4,000 minus the variable costs of $3,800 (380 units at $10).

Sources : http://blog.accountingcoach.com/