چكيده
In order to be able to be selected as a taxpayer in a willful claim, it must be possible
for these conditions to be different or shared in Iranian civil law and Islamic
jurisprudence.The comparative study of Islamic religions(Imamie and Amaea) with civil
law shows that according to Iranian civil law: Firstly, there legacy legitimate rational tax
and profit, All Islamic religions also state that it is null and void to spend money on sin and
legacy should not be religiously forbidden or sinful This has been confirmed. Secondly, It
should be possible to transfer to others. In Islamic jurisprudence, legacy it has also been
stipulated that the willful person should have the power to perform the will. Third, you do
not need to be in existence at the moment of will. Islamic jurists, while admitting the need
to have a blessing at the time of the will, but the correctness of such a will is due to the fact
that there is a failure to exist until the moment of death. Fourthly, the thing to which it is
made must be an immovable property, and the will of the property of others, whether from
the owner or from the vicegerent, is null and void. Most Sunni jurisprudentes have accepted
the same opinion, but there is a controversy between Imami’s jurists. Fourth, the legacy
exceed one- third. The civil law in this area is in line with the vast majority of Imams’
jurists, but most Sunni religions have denied such a will, except for Maliki’s religion,
which emphasizes Imamieh as being immune.
