تحديات تحويل البنوك التقليدية إلى مصارف إسلامية في أفغانستان : دراسة فقهية تحليلية

Abstract

This study examines the conversion process of conventional banking to Islamic banking in Afghanistan through the restructuring of existing banks. The research problem arises from the challenges posed by this transformation within the current legal and institutional framework and the need to preserve financial stability. This study aims to analyes the concept of transitioning to an Islamic banking system, to identify its main drivers, methods, and requirements, and to address the juristic issues related to non- Shariʿah-compliant financial rights and obligations as generated by the conversion and the mechanisms for settling them. It further discusses the challenges associated with wealth accumulated from prohibited transactions and the post-conversion relationship between Islamic banks and conventional institutions. In addition, this study surveys developments in the Afghan banking sector and assesses the prospects for a successful transition by considering legal, administrative, and technical constraints, ultimately proposing a conversion plan that is aligned with the objectives of Shariʿah and institutional realities. Methodologically, this study adopts an inductive–analytical approach, supplemented by fieldwork to diagnose practical challenges. Its findings indicate that it is not obligatory to divest from the principal of wealth accumulated before the conversion, even if derived from prohibited transactions, whereas illicit income generated after the conversion must be purified by allocating it to public-benefit causes. This study also concludes that prohibited contractual obligations must be terminated, even if this entails financial compensation, and that conventional deposits should be converted into Islamic current or investment accounts or even closed in accordance with Shariʿah requirements. It further establishes the permissibility, where needed, of maintaining relationships with conventional banks, provided that no interestbased benefits accrue or that such relationships are restructured within permissible contractual forms. Finally, this study proposes a phased roadmap for the transition— covering preparation and Shariʿah governance, regulatory measures, implementation, and restructuring—and recommends expanding future research to include the legal, administrative, and technical dimensions of the process, with a view to develop a comprehensive applied model for the Islamisation of the Afghan banking sector. analyse