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3 www.understandquran.com ‡m wQwb‡q †bq, †K‡o †bq (ف ط خ) rُ sَ _ْ یَ hLbB َ 9 آُ Zviv P‡j, nv‡U (ي ش م) اْ \َ َ hLb .:اذَإِ AÜKvi nq (م ل ظ) َ9َmْ أَ Zviv uvovj اْ ُ Kَ hw ْ َ Pvb (ء ي ش) ءَ Cﺵَ mewKQy ءٍ ْdﺵَ bِّ آُ kw³kvjx, ¶gZvevb ٌ یْ"ِKَ i“Kz- 3

akuntansi musyarakah (sak no 106) Ayat tentang Musyarakah (Q.S. 39; 29) لًََّز ãَ åِاَ óِ îَخظَْ ó Þَْ ë Þٍجُزَِ ß ا äًَّ àَط لًَّجُرَ íَ åَ îظُِ Ûاَش

Collectively make tawbah to Allāh S so that you may acquire falāḥ [of this world and the Hereafter]. (24:31) The one who repents also becomes the beloved of Allāh S, Âَْ Èِﺑاﻮَّﺘﻟاَّﺐُّ ßُِ çﻪَّٰﻠﻟانَّاِ Verily, Allāh S loves those who are most repenting. (2:22

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