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Hisbah (business accountability)
The concept of hisba (حِسْبة (), calculation; verification) is an Islamic practice not explicitly in the Qur'an nor in the corpus of sahih hadith. In a book review, Mohammad Umar Memon explains, "the institution of the hisba has been generally understood as one seeking to ensure correct economic and commercial practices among the Muslim ''umma'
'". 〔Muhammad Umar Memon. Review of ''Public Duties in Islam: The Institution of the Hisba''. by Ibn Taymiya; Muhtar Holland (trans.) International Journal of Middle East Studies, Vol. 17, No. 1. (Feb., 1985), pp. 141-142. (Stable URL )〕
== Origin ==
In the beginning, under the caliph Umar, it was a civic institution intended to supervise the course of economic and commercial affairs as well as the legality of contracts. Its foundation is based on a verse which makes a list of major interdicts.
: "And come not nigh to the orphan's property, except to improve it, until he attain the age of full strength; give measure and weight with (full) justice;- no burden do We place on any soul, but that which it can bear;- whenever ye speak, speak justly, even if a near relative is concerned; and fulfil the covenant of Allah: thus doth He command you, that ye may remember." (Sura 6, ayah 152, trans. Yusuf Ali)
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