Wednesday, 29 April 2009


By Suntou Touray
Life, a mirage; a halo gaze at a distance seems existing, yet upon getting closer none exists. In similitude to a group of people sailing in a boat; collectively, mentally gazing the perfect picture of their suppose destination with hopes of making the sail smooth and quick. Yet each individual holds to their own self-interest, much far away from the collectivity of sailing with others. In sum, they all manage it quiet comfortable whilst others struggle to maintain a balance.
The difference within, is the mirage; how much we gaze superficially the faces of others seemly comfortable along the sail while we find it rough is quiet interesting. The tides at sea is unpredictable, therefore the party we thought are safe and steady can come upon the fiercest wave and stumble within split of seconds, thus realities of similitude becomes prevalent. The sudden and unfortunate turn of events creates new conditions, some may still be comfortable whilst others distressful. Yet we began to learn the bitter truth that even heroes have some level of fear at some point and thus you are not alone as the weakest link. What we don’t know is that every traveler in that boat encounters some form of fear like every day endeavors. The fear that the boat may capsize or leak, is always a stack reminder. The panic about the many uncertainties at sea may cause individuals to fall victim to their own down falls. Life in essence can be like a lone man in the boat. The act of sealing leakages in a boat whilst sailing can be a daunting task as a precautionary measure to prepare for the unpredictable, yet the sail must go on for there is a distination to be reach and the leakage must be stop despite the hazy gaze of the mirage ahead. The balancing act is the crucial task every traveler must master.
However, maintaining good spirit and peace of mind in the midst of commotion and uncertainty is attainable by remembering the originator of everything. Keeping him in mind and being thankful and obedient makes every uncomfortable boat journey manageable.
Never think for a second you are the only one facing difficult times. Countless others are going through worst. Just like the many sailing along with you. You only know about yourself, in which case, you may feel that God have forgotten you in his bounties. Like many things, no situation is permanent, changes occur swiftly at the very least when you don’t expect them. Remain thankful, sailing at sea is always a learning process, the curves determine by the weather and the patterns of waves. God is always with you on every single strike you take. Don’t gaze at those who are well endowed with what you long for, “be careful what you wish for” it may be a mirage after all. May the Almighty make this life easy for us all and make us obedient servants.

Friday, 24 April 2009


Once in a conversation with close Friend of mine whilst at high school, Seriegn Bamba's view on politics dominated the talk. There was an event taking place in Pipeline area, i believe it was organised by PDOIS. The discussion went on to politics and should people in our day get involve in it.
The bitter truth is that, politics nowadays is seen as a means to get material wealth and status. People go into politics to be famous and also earn a decent way life. The Salary for politicians even in poor countries is considerable high and the privileges that comes with it is even greater. The temptation therefore to be political and seek public office is ever attractive.
However, for men and women of faith, of ethics and contemplative mind, should politics be an avenue to seek glory in life?
The responsibilities that goes with holding public office is very high. In fact, Islam discourages the active seeking of public office. Some jurist commented that, "whoever seek public office, do not give it him, rather look for the best person amongst you, who is God fearing and upright."

The problem with that pronouncement is very far reaching in our modern age. Democracy is shape such that, you have to present yourself to the people, for you be their representative. The doctrine of power to people or lies with people act as a leverage for politicians. If they do wrong, they don't get elected the next time they put themselves forward for election. In reality, those this work? especially in countries with high level of illiteracy.

The Late famous Senegalese Scholar of the Sufi order, Sheik Amadou Bamba or Seriegn Bamba was said to have once contemplated about the legitimacy of Muslims entering politics. I will hasten to add that, i have not come across any manuscript that authenticate the claims by Serign Bamba. It was Narrate by a man who has serious passion for Seriegn Bamba's life.
The narration is that, Seriegn Bamba was asked about the validity for one engaging in politics. The answer he gave is very controversial and difficult for people in our era to accept. Seriegn Bamba writes in Arabic and therefore must have written the word POLITICS in Arabic alphabets. They said after attempting to write the word POLITICS, he couldn't find any suitable word for the whole word.
He tried very hard to find a proper word to no avail. Then he analysed the actions and conduct of politicians of his day combined with the inability to find suitable words for POLITICS. He said "the decision i will gave is hard based on the fact that, there is no proper word available in spelling POLITICS." He went on, "that alone borders on the fact that, this profession is not acceptable as it will involve deception and UN-Godly activities".
As stated earlier, the verdict of Seriegn Bamba will be hard to us today to rationalise, what practice today is, some people get together and form a party, Give a name to party, prepare a manifesto, seek for funding and register the party. The process includes selecting a leader and an executive and thereafter, commence campaign with beautiful slogans and making numerous promises.

The act of presenting a leader who may have been selected by a handful of people, all with ulterior motives, do the people in reality have any say who the country's leader should be since all the contending political party have nominated their own leader? Do the people have the choice of saying, we don't want any of the leaders, we want a certain person to come and rule us?
Again, will the politician fulfil the promises made to the people? Will he/she treat every citizen equally? Will He/she protect the lives of the people actively? Will the politician have any serious concern for the people he/she is ruling in terms of well-fare and basic life needs? etc.

Seriegn Bamba may be right in that, if one becomes a politician, it will be difficult to attain the pleasure of God Almighty. Since it evident for all to see the that, lying, double talking, killing, corruption, nepotism, lack of care, manipulation, creating wars, false imprisonment all exist today.
It is imperative therefore, we all be careful before entering into politics, yes the glamour and titles are appealing, but the judgment in the hereafter is sure to happen.
Suntou Bolonba Touray

Wednesday, 22 April 2009


My Child and Your Child, Which one do you love?
On face value, this question seems irrelevant. Rightly so, the rational here is that, no sane person will even try attempting to answer the question.
The question can also be put in an intimate fashion. Thereby asking the other to say, his wife and your wife which of the two does he love?
Again an irrelevant question. When others try their utmost to make a section of our community guilty of crimes they never commit or are ever aware of, then disbelieve and irrelevant answers surface. No one can subdue the spirit of today’s Gambian. Who is it that have to tell us how to shape our politics? I am not in discussions to be spoon fed or dictated to.
I have being implicitly accused of being a pro-Mandingo tribalist and a hater of other tribes. I try to avoid commenting on irrelevant accusations in public forums. I wanted to clarify here a while ago due to certain constraint it was not possible. In fact, i heard that a wise Dr on some newspaper also weigh in by attacking perceived tribalist. It is getting funny by the minute. Those accusers are the biggest party guilty of the crime they label at others. The pre-emptive strike wouldn't work, not on me.
I am a Mandingo by Tribe, culture, Tradition and ethnicity or whatever one defines as an identity. I adore my Mandinkaness and love the culture and heritage. I am not guilty of being what i am. It is God the Almighty God who states in the Qur’an, that “he created human beings into tribes and races, so that WE may understand one another”. I understand fully that, my love for being what I am shouldn't’t transcend into hating others or feeling superior to them.
Yet, if others try to insinuate that, one should continually be pronouncing how much non-tribalist one is, this turn into forcing others to be guilty of who they are. It is similarly like asking others, my tribe and your tribe which one do you admire?
An irrelevant question by all accounts. In matters of politics, I never explicitly support any Gambian political party. I reserve the right not to support any party and this does not affect my right to criticise the contending political parties.
It is clear for all to see that, some support individuals in respective parties. They don’t support the entire party line or agenda. Each political party by default is headed by a member from one of the Gambian tribes. Does it matter who head which party? Is it not the ordinary voters that count? It is easy to play pure politics and blame others for the lack of unity among the politicians.
There are many things that observers are privy to yet they are quiet about them concerning the duplicity of the Gambian politicians. The crowd pleasers and the academic sensational talkers. This is for the public consumptions. But what they really plot and do in reality is far from the public all-inclusive political talk. We are not fools; trust is spread across the entire political landscape.
I have my reservation about all the political parties in the Gambia, i mean the opposition. The ruling party, i don’t even waste a second on. But should commenting and analysing the conduct of this party leader’s border on every known accusation? From being deceitful to being jealous, from bitter and angry to peddling hate. I mean, it seems, if one has dare make comment on the character of a saint.
The voices intent on attacking the individual who question the motives of their party leaders are doing a seriously erroneous political disaster. But maybe the leaders they support or defend haven’t the chance to make it as a president, so the only rational thing for them to do, is vent their anger on all critics.
I do not criticise Halifa Sallah because i hate him, nor because he belong to the Fulla/Wollof tribe. I don’t care whether he is Njako or Serere. All i know is, i disagree with his politics and it is my right to express those disagreements in a polite and honest manner. I guess some will rather we all start doing as they do. Halifa is great; Halifa is a hero etc, whilst you don’t mean a word. Hypocrisy is so lively in our country’s politics so much so that, songs get composed in bid to be seen as being neutral.
I refuse to follow such path. I am also well aware that, people will accuse me of attitudes i don’t have. Yet, looking at the Surnames of people raising the Halifa flag, a counter argument is easy to put forward. Who are this people willing to die for Halifa? Are they not mainly Wollofs and Fulas? Isn’t Halifa from those two tribes? Not all Fula’s , just a section of the Fula tribe.
It is truly irrelevant to be accusing others of being tribalist merely because they write things view unpopular about a certain political leader. Every human being possesses an element of self-interest. Is this bad or wrong? No. Why should somebody be willing to die for others? To save them alone? Why will someone be willing to go to prison for others? To stop a crime from happening alone?
I do not follow a man who spent close to half his life time in politics blindly. I only follow the prophet Muhammad peace be upon him blindly.
The sensitivity issues that resulted on the topic i started on the witch-hunting issues trigger all sorts of responses. Some try to broker peace by only criticising me and Mathew and then saying this topic is divisive. What a load of nonsense!
I started a topic, all sorts of characters surface. Some try to be diplomatic and smart by saying: “if you can proof this, i will consider my position” I am not interested in anyone’s position or the opportunity to change it. I am not advocating on behalf of any party. So the question that, provide proof is unnecessary. I took my observation from the interviews and articles on Halifa.
The discussion i had with Saihou Mballow was centred on not allowing the “unity” brigade to use me as a scapegoat. It is because Suntou wrote some article that is why we were not able to unite. Flimsy and weak, but well, it is an excuse none the less.
I will certainly give their unity talks a chance. I will not say anything on the topic, unless it is vital.
Finally, I love my Mandingo tribe and i am not guilty or feel inferior to anyone. But also, I respect and admire the other tribes and their cultures and traditions. I am in for people upholding the good things in their cultures. God created us differently, who then can tell us he or she doesn’t belong to a tribe? The actions of politicians should be scrutinised. How many African politicians did the Pan-African talk and ended up becoming the must arrogant and self-centered politician in our life time? We have to examine the political career of members of the PDOIS. from the 1980's, they were radicals, the 1990's still a bit radical, in this decade, what are they?
May God Bless the Gambia and the people of the world. I ask God to forgive my sins and keep me on Islam. Amen.

Monday, 13 April 2009

Halifa Factor In Gambia's Witch Hunt debacle

By Suntou Touray
With the dust almost settled even though facts about the Gambia’s witch hunting episode may all not be known, there is occasion to reflect over the whole encounter. Men dressed in red raided settlements in search of witches. They captured people of decent background and made them consume lethal concoctions in the name of ridding them off witch craft spirits. Some of the captives died. Large numbers still remain in biting pains, mostly deep in their stomach.
Former Serrekunda East parliamentary member and sociologist Halifa Sallah was last month arrested and detained at mile 2 prisons for over a week. This was due to his decision to visit two villages over a witch hunting incidence. Halifa after his release commented that he went on a fact finding mission to the two villages. More accurately put he tried to proof whether the witch hunting story was actually true or false.
Halifa was arrested afterward because the government felt that, he as an ordinary citizen of the Gambia who seeking to impersonate the work of the police or state security agents.
No doubt Halifa by all regards played brave by what he did. Why he did so remains a question on wet lips.
Some people considered it a genuine move by Halifa to prove what others thought a mere rumour. To others Halifa was in a publicity campaign for himself and certainly scored political points whether he preferred using that or not.
From what came out of the encounter Halifa made us all to know that the witch hunting story is real and the actions are sanctioned by Gambia government.
What next after knowing the true story still a valid question for curious onlookers. Will there be any lawsuit against the government for the unlawful conduct of humiliating and harassing innocent Gambians?
The witch hunting episode ended up projecting Halifa’s political profile at higher levels. He was a victim of arbitrary arrest but that by itself arrested the tormenting witch hunt at least until matters settled over Halifa’s own arrest and brief detention. The whole saga eventually shifted from the witch hunting focusing on Halifa. That earned him a high profile victim of the unjust government crime of witch hunting.
Halifa made noise about the remote control Gambian constitution loud enough. He defended his action by quoting various sections of the Gambian constitution, a document he knows about inside out. Halifa knows too well also that document is serving one man and one man only, Yahya Jammeh the current Gambian head of state. Since many Gambians know for a fact that document is not protecting their human rights for a number reasons one wonders if there was any need for Halifa to labour over constitutionality this fragrant government encounter with innocent citizens.
The gains of Halifa’s intervention can double if he was to help the victims pursue claims of damage resulting from such inhuman treatment. The victims deserve good compensation.
The good efforts of Halifa placed him beyond the single position of flag bearer PDOIS /NADD to the lofty point of standing tall for Gambian people in times of need. This is enough wakeup call for Gambians over length and breadth of the country to resist the advances of witch hunters. Halifa can draft a comprehensive law suit against the government as seen truly standing up for the people. The point of departure would be the constitution, a book fully in Halifa’s firm grips. Impeachment proceedings against the president can be initiated, thus demonstrating severity human rights violations.
The law suits may not bear quicker results but to make the government pay victims. Through that citizens will go long way in exposing the severity of state organized crimes.
We await Halifa’s future actions concerning the witch hunting debacle.
Halifa’s political profile is undoubtedly boosted. Other gains exceed individual political scores. Yahya should not have arrested Halifa in the first place. The only reason one would think he ordered his arrest was to cause wider divide among the ranks of the opposition.
Halifa’s followers have a talking point- our only saviour they would say. He emerged hero of the hour. His arrest has potential to change something.

Wednesday, 8 April 2009

Rational Against the eating of Pork

Bob: Tell me why is it that a Muslim is very particular about the words Halaal and Haraam; what do they mean?

Yunus: That which is permissible is termed Halaal and that which i not permissible is termed Haraam and it is the Quran which draws the distinction between the two.
Bob: Can you give me an example?
Yunus: Yes, Islam has prohibited the consumption of blood of any type. You will agree that a chemical analysis of blood shows that it contains an abundance of uric acid, a chemical substance which can be injurious to human health.

Bob: You're right about the toxic nature of uric acid, in the human being it is excreted as a waste product and in fact we are told that 98% of the body's uric acid is extracted from the blood by the kidneys and removed through urination.
Yunus: Now I think that you'll appreciate the special prescribed method of animal slaughter in Islam.
Bob: What do you mean? Yunus: You see, the wielder of the knife, whilst taking the name of the Almighty (SWT), makes an incision through the jugular veins, leaving all other veins and organ intact.
Bob: I see, this causes the death of the animal by a total loss of blood from the body, rather than an injury to any vital organ. "
Yunus: Yes, were the organs, example the heart,the liver, or the brain crippled or damaged, the animal could die immediately and its blood would congeal in its veins and would eventually permeate the flesh.This implies that the animal flesh would be permeated and contaminated with uric acid and therefore very poisonous; only today did our dietitians realize such a thing.
Bob: Again, while on the topic of food; Why do muslims condemn the eating of pork or ham or any foods related to pigs or swine.
Yunus: Actually, apart from the Quran prohibiting the consumption of pork, bacon (pig flesh); in fact the Bible too in Leviticus chapter 11,verse 8, regarding swine it says, "of their flesh (of the swine another name for pig) shall you not eat, and of their carcass you shall not touch; they are " unclean to you."" Further, did you know that a pig cannot be slaughtered at the neck for it does not have a neck; that is according to its natural anatomy.
A Muslim reasons that if the pig was to be slaughtered and fit for human consumption the Creator would have provided it with a neck. Nonetheless, all that aside, I am sure you are well informed about the harmful effects of the consumption of pork, in any form, be it pork chops,ham, bacon.
Bob: The medical science finds that there is a risk for various diseases as the pig is found to be a host for many parasites and potential diseases.
Yunus: Yes, even apart from that, as we talked about uric acid content in the blood, it is important to note that the pig's biochemistry excretes only 2% of its total uric acid content, the remaining 98% remains as an integral part of the body.

sent to me by a Nigerian friend of mine.

Monday, 6 April 2009


Seeing God In Your Face: by Suntou Bolonba Touray
Hey wajibee , the way your foe-head shines, I can see God in your face.
Enquire the bemused stoned man.
Again the confident looking slim kaftan clad seriegn wanabe, repeats.
I mean, you are not an ordinary person, your face show me something.
I can see your future. Not an ordinary future. You will be successful and probably be a leader of some sort.
I can see all that clearly.
How, asked the man?
Well, that is a knowledge God blessed me with. I can’t describe how it works.
The man still confused and surprised, continue asking, but God! In my face!
I am very worried now.
Oh don’t be worried the travelling Seriegn said assuredly.
The lecture begins with:
You know my great Gran father was a Walli. I am from a family of Talibes.
Our family is blessed with hidden knowledge and wisdom.
We only tell good people about their future, you happen to be one of the few great men I meet these days.
The man couldn't’t take the nonsense any more.
He frowned and said angrily. Get away from my sight. How can you know my future and see God in my fore-head?
If you have such skills and power why wondering about like a confused drunkard?
The pretender Talibe got gross as well. He started swearing and making loud threats. He even threatens to send his swamp of Jinns against the bemused stranger.
But alas, it was falsification and mind game at best.
You may have meet or show some strange folks walking about in Serrekunda, Banjul and Dakar telling people that they see God in them.
Sadly some believe in this blasphemous utterance and sometimes hand over some precious cash for nothing.
No one has ever seen God and GO about telling people about it. Neither does any mortal human resemble God to the extent that insane men can see him in people. Even the prophets of GOD never see him in this life. None of the great companions and scholars of the past has ever mention doing or seeing strange things that our own contemporary fake Talibes claims to be capable of.
It is stated in a clear Hadith that, the highest form of worship is fearing Allah or God as if you can see him. That statement is meant to place man in a state of complete concentration in his/her worship.
It is also stated that, as soon as man stand to engage in act of worship, there the enemy Satan commence reminding people about worldly affairs, this is natural to man, as we are not in complete control of minds and senses.
No one has ever seen God or his likeness, so how can some pretenders in Gambia and Senegal go about telling innocent people, I see God in your face?
Observers states that, these men who go about lying to people about seeing God is due their unstable mind. This men it is said engages in devilish incantations trying to acquire unnatural powers. This Satanish incantation affects their mind and pushes them to delusion and paranoia.
The interesting twist to this story is that, the early teachers of the said Talibes never lay claims to seeing God or the Prophets. Seriegn Bamba never said he show God, Nor Malick Sey, Baye Nyaas or Bukunta. How can nonsensical Talibes go about lying about the powers they gain from the doors of the past Senegambia Seriegns?
To conclude, no human beings has ever seen God or can tell us how God look like, so to claim of seeing God in people’s glittering faces is as absurd as one claiming to be God. People should not even entertain listening to insane devil worshipers.
Note: this peice is a reaction to claims from different people that, in our streets in Banjul and Dakar, some Talibes go about deceiving gullible SeneGambians who are too amass in marabout culture to the extent that, mad men deceives them. Some of this weird Talibes are from the area of Buduk in Senegal and other areas.

Friday, 3 April 2009

Gambia Association Coventry meet the City's Lord Mayor

On the 26Th of March 2009, a three member executive council of the Gambia Association in Coventry City England meet with the city's Lord Mayor. We were invited as part of the minority awareness dialogue group.
I went along to the occassion with Mr Saine Singhateh our Treasurer, Fabakary Samateh in White Kaftan seating with a group of other nationals. Saine was standing with me along side the lord mayor in traditional necklase.
Coventry being a very typical English city, is very much conservative and less multi-cultural. For that being the case, the lord mayor and his city council came to the realisation that, minorities add to the city vital socio-economic benefits and also enrich the culture of the city inhabitance. This effort to bring an understanding between minorities of varied ethnicity and nationality will breed cordial and mutual respect.
We were entertained by the Cameroonian musical traditional group. The event was memorable and beneficial to all representative. Our respective community needs were discussed, and a strong plans of actions was put in place.
The sad episode was the departure of community coordinator Mrs Tina Mistry. I have personally worked with her on various aspect relating to the Gambian Associations needs and services. Sadly her contract ended and she has to depart. We wish her well.
The Gambia Association Coventry is moving on well. Although it is difficult to unite Gambians, but our efforts in promoting Gambian culture and tradition is going from strength to strength. We have already put a task force in place to start teaching Gambian kids our languages and history, since some of the children start asking questions about Africa and Gambia in particular.
Long May our unity prosper. Amen.

Thursday, 2 April 2009


by Suntou Touray
Islamic Banking and Finance: This topic explains the Islamic accounting standards explanations of Ijara. The deconstruction and analysis is made by me.
Topic: Part 1
The AAOIFI standard relevant to Ijara mode of Islamic financing:
Leases is dealt under IAS17.
Ijara or lease is an interesting financing mechanism. The conventional or mainstream understanding of leases is taken from the international accounting standard which define a lease as “an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the rights to use an asset for an agreed period of time”. (Alfredson, Leo, Picker Et al: 596-597)
Furthermore, “under a lease agreement the lessee acquires, not the asset itself, but the right to use the asset for a set time.” The International finance standards require that leases be classified as either finance lease or operating lease. A finance lease is defined as “a lease that transfers substantially all the risk and rewards incidental to ownership of an asset.” In short a finance lease gives the lessee the right to the risk and reward of usage of the asset without assuming outright ownership. In many cases ownership ends up with the lessee.
Ijara is a widely use trade mode of financing by many Islamic Financial Institutions. For that being the case, the regulatory body which prepare and oversee the Shariah standards requires careful understanding.
I have analysed key features of the AAOIFI standards relevant to Ijara. The standard on Ijara is quiet wide and bulky, the word restriction makes it impossible to analyse in detail all the relevant aspect of the standard. Ijara is covered under AAOIFI standard number Nine (9). I labour to explain concepts such as definitions of Ijara, revenue recognition process, asset valuations, some examples of Ijara financing etc. Ijara according to salman Syed Ali, “constitute 5% of total Islamic Finance revenue”. This figures one would expect to grow significantly over the years. (2008: 1)
Definition of Ijara:
Dr M Ashraf Usmani defines Ijara as “transferring the usufruct not the ownership” of a “valuable, identified and quantified” property to the lessee. The corpus of the transaction is base on one party allowing another the lessee to utilise a tangible property for an agreed term set. This above definition entails that non-valuable or intangible valuable items cannot be leased. For instance consumables cannot be leased as these are not durable goods or the usufruct will end with the consumption. (2002: 147)
AAOIFI itself defines Ijara in broad terms to mean “leasing of property pursuant to a contract under which a specified permissible benefit in the form of usufruct is obtain for a specified period in return for a specified permissible consideration”. The key words in this definition are:
Property, pursuant, contract, permissible benefit, specified period and permissible considerations. This means for an Ijara contract to actualise, it should fulfilled all the above mention criteria for it to be valid. (AAOIFI, 2008, 158)
Tag eldin enumerated that “lease value must be precisely determined at the time of contract to avoid Jahala and Gharar”. This gave further support to the key mention conditions stated above.
Muhammad Ayub explain Ijara to mean only the corpus of the commodity stays with the owner (lessor), the utility or usufruct is what the benefactor or lessee is entitle to. He further clarify that any consumable product is not acceptable as a lease item. (Ayub, 2002: 96)
The Malike School defines Ijara as “possession of usufruct for a consideration”. The school uses kira and Ijara to mean lease, although Ijara is for mainly human labour. The possession of the usufruct is the contractual relationship between the lessor and lessee. (Ghuddah, 2007)
The general theme of the Ijara standard:
The AAOIFI standard first explains the scope of Ijara rules. Ijarah is divided into operating Ijarah, Ijarah muntahi Bittamleek and related to that is Ijarah wa Iqtina. Furthermore, the main “criterion used in the classification is whether the lease includes a promise that the legal title in the leased asset will pass to the lessee at the end of the lease term”. (Sharrif and Abdul Rahman,

The standard states that, operating Ijarah doesn’t result in ownership transfer at the end of the leased period. This is similar with conventional operating lease. The standard further addresses the recognition method in the books of the lessor. That is relevant as the income recognition and the frequency of revenue receivable will ascertain only through that process. Section 3 sub-section 1/1/1 asset acquired for Ijarah, indicates that, “asset acquired shall be recognised at historical cost”. This tells us that, the original cost of acquisition is the basis for valuations. The cost includes “net purchasing price plus expenditure necessary to bring the asset to its intended use”. The values that the tangible asset is value at will include every associated cost that enables the lessor to bring the asset to his possession. (AAOIFI 2008: 244)
Also, the requirement to recognise deterioration and fall in the asset value must be undertaken to avoid over valuations. The depreciation methods should be uniform and consistent. The lessor should finally present the asset under “investment in ijarah asset”.
AAOIFI FAS 8 Juristic Rule 1/5/2 outlines that “the lessee must use the leased asset in a suitable manner or in conformity with common practice and comply with conditions which are acceptable in the Shari’ah. He must also avoid causing damage to the leased asset by misuse through misconduct or negligence”. This clearly stipulates the contractual duties or responsibilities of the lessee. (Sharrif and Abdul Rahman)
The AAOIFI standard stipulates clearly the basis an institution like an Islamic bank can acquire an asset for Ijara contracts. The shariah standard number nine (9) states that, the lessor must own the asset before entering into Ijara contract. But an institution can request an Islamic bank to acquire an asset for Ijara contract, this is promise to lease. (AAOIFI, 2008: 139)
This condition of ownership is the general rule in Islamic finance; Taqi Usmani described Ijara as another form of sale. The only difference the retaining by the lessor the corpus of the asset whilst in trade the buyer acquires ownership. He give an example of A the lessor leased his property to B the lessee, for any tax expenses to be paid, A has to pay tax due on the property whilst B takes care of the expenditure associated with the use of the property. (Usmani, 2005:160)

The lessor enters into a contract with lessee signing a “master agreement”. This document contains all the contractual terms and conditions in the Ijara agreement. The standard however does allow a direct Ijara contract to be entered into without any prior master agreement. The lessee can be obligated to pay a guarantee sum towards a lease relationship, this is to avoid last minutes pull out by the lessee whilst the Islamic bank or institution incur cost which may not be recoverable. (AAOIFI, 2008: 139)
The standard further allows an institution or Islamic bank to acquire an asset from a third party and then lease the asset to that third party. The restriction here is that, the acquisition shouldn’t be conducted on the condition that the third party entered into an Ijara contract. (AAOIFI, 2008: 139) The purpose that the asset is to be use for in the Ijara contract should be known to both parties. Also the asset should be use for a shariah complaint purpose only. (Omar and Abdel-Haq, 1996: 14)). To be continued


Elephant Head (sama kun)
Wow you have steadied the ship
When the scartern jatise occur
All eye's dazed
Wankaman smiled
Looking posed and confidence
The damage as been done
The star man pulled away
For the conscience, away from the fist-ing Africans
The never ending sticking fingers
The star man did not wish to be ridicule neither garawale

In come the Samakun
Yes, Samakun
She held it tight
Looking brace and un-burgling
Pointing her oily fingers
Smiling with the utmost radiance
They talk at her
They frowned
They snarl
She pointed out, Hey guys look!
We are here to stay- Join us or clare-off
Her name doped in dirty socked mess
Her person vilified
Yet, she stayed, Holding on to the ship
Until, the wise man felt show to rejoin the crew
Now who is the hero here?
Everyone I say, but the Samakun, can talk and walk with joy
Remember, she was just from a bigger battle
There she made history
The dragon fly, confused and angry
That he lose the battle
To the Elephant's head
God-Bless her
(sama kun is a mandingo name for outstanding women, albeit beautiful and thoughtful ones)