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This research paper deals with “The Impact of the Conditional Style Denotation on the Context Formation in the Debt Verse—Surah al-Baqara 282”. The significance of this study arises from the reasons for choosing it which are based on: first, demonstrating the effect of the conditional style patterns in constructing the denotation of the debt verse context, keeping in mind the diversity of the conditional style, i.e. direct or indirect, and the immediate connection of the debt issue with the life of the individual and the society; second, showing the achieved impact of the conditional style on the structures of this verse and its denotations and the consequently implied legislative provisions that regulate the life of the Muslim society. The paper is divided into three sections of two parts each and a conclusion. The first section discusses the syntactic and semantic functions of the conditional style and the value of the debt verse in the context of its surah, focusing on the denotation of the verse’s internal structure within the framework of its relationship with the general context of the surah. The second section explores the effect of the direct conditional style in the construction of the verse’s context denotation, especially the effect of the two if devices, itha and en, in the denotative construction of this context. The third section explains the contextual effect of the indirect conditional style in the construction of the verse’s context denotation, especially those patterns which are based on request to construct the condition denotation in the context of the verse in question. The most important findings of the paper can be summarized in the following three points: • The conditional style with its variant patterns fits semantically in the context of the general meaning of the debt verse (Surah al-Baqarah 282) which makes it denotatively very miraculous. • The semantic integration between the patterns of the conditional style created a semantic harmony within the context of the debt verse (Surah al-Baqarah 282) which helps to communicate the legislative semantic purpose to the addressees. • The intense presence of the conditional style denotation in the structural context of the debt verse (Surah al-Baqarah 282) came to serve the basic goal for which its context was built. This is integrated with the reciprocal serving of the structures connotations that serve the legislative purpose for which the Wise Lawgiver, Glory be to Him, revealed this verse. [ABSTRACT FROM AUTHOR]

This article deals with the topic of al-muqassah (offsetting) and its forms in Hanafi jurisprudence, in terms of its definition, classification, conditions, and applications. The researcher has defined offsetting linguistically and technically, then classified offsetting in Hanafi jurisprudence into two main categories: lawful offsetting and unlawful offsetting. The lawful offsetting is then subdivided into obligatory and optional. The researcher then mentions the conditions of obligatory offsetting in four conditions, which are: the existence of two reciprocal debts, identical description and genus between the debts, the debts being currently due, and equal strength and weakness between the debts. The researcher then proceeds to list fifteen application cases of offsetting in some contracts and transactions, including: sarf (currency exchange) contract, salam (deferred delivery) contract, borrowing contract, usurpation, guarantee, alimony, and others. In each case the ruling and its reason are explained from a jurisprudential perspective. Finally, the researcher summarizes the main points of agreement and disagreement between the offsetting cases in sarf and salam contracts, pointing out that the cases of obligatory offsetting are similar, while there are differences in some respects such as offsetting on the debt in both contracts and transforming the offsetting to the prior debt. Thus, the article has been able to present a detailed explanation of the subject of offsetting, in terms of concept, rulings and practical applications in Hanafi jurisprudence. The methodology used in the article is the descriptive methodology, also known as the literature review methodology, which is commonly used in writing Islamic academic papers. [ABSTRACT FROM AUTHOR]