ShariaCo Protocol — AAOIFI & Fiqh Technical Compliance Dossier (Teknik Fıkhi Uyumluluk ve Akıllı Kontrat Denetim Belgesi)

DOSSIER SC-SS03-OIC51 · TECHNICAL FIQH & SMART CONTRACT AUDIT DOSSIER

Early Settlement Rebate (Ibra), Actual Loss (Ta’widh) & Charity Deterrence (Gharamah)

Erken Kapama İndirimi (İbra), Gerçek Zarar Tazmini (Ta’viz) ve Hayır Kurumu Cezası (Garâme)

Strict prohibition of Riba al-Nasi’ah (late-payment interest) and mathematical enforcement of unearned profit rebate on early payoff.

Shariah Supervisory Registry

Independent SSB Sign-off: Scheduled / In Audit Registry

Registry ID: SC-SSB-2026-REG-01

Primary AAOIFI, OIC Fiqh Academy, and Mecelle mappings are enforced in smart contracts and gateway services. External board sign-off updates automatically from config/ssb-signoff.json.

Foundational Fiqh Maxim (Al-Qawa'id al-Fiqhiyyah)

كُلُّ قَرْضٍ جَرَّ نَفْعًا فَهُوَ رِبًا — ضَعْ وَتَعَجَّلْ

Kullu qardin jarra naf‘an fahuwa riba — Da‘ wa ta‘ajjal

Any loan/debt extension that yields a financial increment to the creditor is Riba; reducing the debt for early settlement (Da‘ wa Ta‘ajjal / Ibra) is valid and recommended.

Executive Architectural Summary (EN)

When a buyer settles an installment note before maturity, the protocol waives the unearned portion of the Murabaha profit margin proportionally to the remaining unelapsed periods (earlyPayoffIbra). Conversely, if an installment is overdue, neither Karma nor the Mudarabah Vault can ever earn late-payment interest. Any deterrence penalty (Gharamah) is routed 100% on-chain to the independent CharityFeeCollector contract, while Ta’widh is strictly capped at documented direct third-party collection cost.

Teknik Fıkhi Özet (TR — Tüketici & Mağaza Yüzeyi Karşılığı)

Alıcı Murabaha borcunu vadesinden önce kapattığında, henüz vadesi gelmemiş dönemlere ait kâr payı İbra (Da’ ve Ta’accel) ilkesi gereği matematiksel olarak düşülür (earlyPayoffIbra). Taksit geciktiğinde ise ne Karma ne de Mudaraba Kasası tek kuruş gecikme faizi veya vade farkı geliri elde edebilir. Caydırıcı gecikme tutarı (Garâme) zincir üzerinde doğrudan bağımsız hayır kurumu kontratına (CharityFeeCollector) aktarılır.

1. Primary Jurisprudential & Standard Authorities

Authoritative standards from AAOIFI, OIC International Islamic Fiqh Academy (IIFA), Mecelle-i Ahkâm-ı Adliyye, and TKBB Advisory Board principles.

OIC-IIFAضع وتعجل — الإبراء

OIC Islamic Fiqh Academy Resolution No. 51 (2/6), Clauses 2 & 3

Reduction of a deferred debt upon early payment (Da‘ wa Ta‘ajjal / Ibra) is Shariah-permissible and is not Riba, provided it is not a bilateral interest-bearing loan.

Vadeli borcun vadesinden önce ödenmesi halinde alacaklının vadesi gelmemiş kâr payından indirim yapması (Da’ ve Ta’accel / İbra) şer’an caizdir.

AAOIFIالغرامة المالية للجمعيات الخيرية

AAOIFI Shari'ah Standard No. 3 (Procrastinating Debtor), Clauses 2/1/2 & 2/1/8

It is prohibited to stipulate any financial increment for the creditor upon delay. A solvency-verified procrastinating debtor may be obliged to donate a specified amount (Gharamah) to charitable causes administered outside the creditor’s revenue.

Borcun gecikmesi sebebiyle alacaklı lehine herhangi bir mali artış şart koşulması haramdır. Ödeme gücü olduğu halde geciktiren borçludan alınan caydırıcı bedel (Garâme) alacaklıya gelir kaydedilemez; yalnız hayır kurumuna harcanır.

OIC-IIFAفسخ الدين بالدين

OIC Islamic Fiqh Academy Resolution No. 109 (3/12)

Strict prohibition of rolling over a matured debt into a larger deferred debt (Faskh al-Dayn bi-l-Dayn / Riba al-Jahiliyyah).

Vadesi gelmiş borcun daha yüksek bir bedelle yeniden vadeye bağlanması (Feshu’d-deyn bi’d-deyn / Cahiliye ribası) kesin olarak yasaktır.

TKBB

TKBB Advisory Board — Early Settlement Rebate (İbra) & Overdue Receivables

Transparent calculation of unearned profit waiver on early payoff and strict separation of charity funds from institutional income.

Erken kapamada kazanılmamış kâr payı indiriminin şeffaf hesaplanması ve gecikme fonlarının kurum gelirlerinden tamamen ayrıştırılması.

2. Fiqh Ruling → Solidity Function & Gateway Enforcement Matrix

Direct line-by-line mapping between classical/contemporary Islamic commercial rulings and executable smart contract / gateway invariants.

Fiqh Ruling	Standard Ref	Source File & Line	Solidity / Service Signature	On-Chain / Runtime Enforcement
Early Settlement Profit Waiver (Ibra / Da‘ wa Ta‘ajjal) الإبراء عند السداد المبكر	OIC Res. 51 (2/6) · AAOIFI SS 8 §5/9	src/MurabahaNFT.sol:318	earlyPayoffIbra(uint256 tokenId, uint256 waivedWad, bytes ibraSig) / payoffAmountOf(uint256 tokenId)	Waives unearned periods’ profit (discount = margin * unearned_periods / total_installments) signed by IBRA_ROLE and settles the note immediately.
Actual Direct Cost Compensation (Ta’widh) التعويض عن الضرر الفعلي	AAOIFI SS 3 §2/1/5 · OIC Res. 109 (3/12)	src/MurabahaNFT.sol:346	payTawidh(uint256 tokenId, uint256 actualCostWad)	Restricted strictly to documented third-party notification/collection expenses; never compounds or accrues as a percentage of time.
Charitable Deterrence Routing (Gharamah) التزام التبرع للخيرية	AAOIFI SS 3 §2/1/8	src/MurabahaNFT.sol:361 · src/CharityFeeCollector.sol:44	payGharamah(uint256 tokenId, uint256 charityWad) → CharityFeeCollector.collectFee(uint256)	Transfers 100% of Gharamah tokens directly to CharityFeeCollector; MudarabahVault and Karma receive zero wei from late fees.

3. Machine-Checked Protocol Invariants

[INV]Retail consumers on paywithkarma.com are charged 0 TL late-payment interest; overdue reminders and dunning never increase installment amounts.
[INV]earlyPayoffIbra reduces payable_now_try by round_try(margin * unearned_periods / total_installments).
[INV]CharityFeeCollector holds funds in a segregated contract address outside MudarabahVault totalAssets().

4. Supervisory Board Attestation

ShariaCo Independent Shariah Supervisory Board (SSB)SC-SSB-2026-REG-01

Independent SSB Sign-off: Scheduled / In Audit Registry

This technical dossier documents the exact AAOIFI, OIC Islamic Fiqh Academy, and Mecelle rules compiled into the ShariaCo smart contracts. Independent Shariah Supervisory Board (SSB) wet-ink member sign-offs are scheduled in the audit registry (`config/ssb-signoff.json`).