TANBIH AS-SAHIB ALA AHKAM AL-MAKASIB AND ITS RELEVANCE TO THE ECONOMIC DEVELOPMENT IN NIGERIA

: Islam views life as complete package, economic aspect being an important part of it. The most sensible area of economic system in Islam is rule of earning and expenditure which this paper highlight from Tanbih As-Sahib Ala Ahkam Al-Makasib. This work tried to bring to limelight the basic teachings of Tanbih as-Sahib ala Ahkam al-Makasib (Alerting the Brother for the rules of Earning) by late Sultan Muhammad Bello through much light on the Islamic rules of earning and expenditure. The present paper analyzed the relevance of this important book to the areas of earning, expenditure and economic development, from the Islamic perspective. The paper also shed light on the life and time of the author, thereby pointing to the author’s ability to address economic issues in general earning and expenditure in particular and its relevance to modern day Nigeria. In order to obtain data for this paper, desk review was adopted as a methodology for data collection for the research.


Introduction
Islam is complete code of life and stresses upon the fulfillment of all types of needs of humans in the light of guide lines provided by the last prophet of Allah. Allah has created all type of resources for the man to spend his life with decent manner. According to the teaching of Islam, Allah created each and every thing of this world and He almighty created the heaven and earth and set down water from the clouds, grew fruits as sustenance for the people.
Ahmed explains the concept of economics and human development in an Islamic perspective that all the parts of man are created by Allah and basically human beings have two basic needs. 1 These needs are spiritual needs which are fulfilled through belief or faith in Allah, and physical needs which are met by making the best use of all resources created by Allah for man. Man finds all the essential needs of life such as food, water, air, light, heat, moisture on this planet; the pressure of air, the percentage of oxygen, the elements of soil, in such exact proportion that enable to man to live and practice his life steadily and orderly. 2 Almighty Allah states in the context of physical needs of human beings that "Allah is He Who created the heavens and the earth and sent down water from the clouds, then brought forth from it fruits as a sustenance for you and He has made the ships subservient to you run their cause in the sea by His command, and He has made the rivers subservient to you. And He has made subservient to you the sun and the moon, pursing their courses; and He has made subservient to you the night and the day. And He gives you of all ask of Him, and if you count Allah's favor, you will not be able to number them. Surly man is very unjust, very ungrateful" Qur'an (14: 32-34,259:260).
The Glorious Qur'an explains the spiritual needs of human beings as "Verily, in the creation of the heavens and the earth, and the alternation of night and day, there are indeed signs for men of understanding. Those who (always) remember God while standing, sitting and reclining, and reflect on the creation of the heavens and the earth, (saying): 'Our Lord! You have not crated all this in vain (without a purpose), glory be to You, so save us from the torment of Hell-fire' Qur'an (3: 190-191:75 Part three: The most preferable earning; which he concluded that is (jihad) that is striving in the way of Allah, because it benefits the whole society since it will lead to the earning of halal and pushing the evil doers and disbelievers.
This paper hence discusses the relevance of this book to economic development.

B. Methods
The approach used in writing this paper is a literature study approach. Basically, the literature study is the same as research in general, but the research data obtained is secondary data using the literature study method. The three steps that the researcher will take in preparing this article include: first, finding and collecting reference sources that are relevant to the theme of this research. Second, several scientific papers that have been collected are then processed and elaborated, in order to comprehensively explain the inter-sections of this article. Third, as the last step, the researcher concludes specifically referring to the title raised in this study,

Subject Matter Book
The book has three sub-topics after introduction, as follows: Qur'anic verses and prophetic traditions on the virtue of lawful earning. Under this heading, Muhammad Bello quotes many verses from Glorious Qur'an, categorically permit mankind to seek lawful means of livelihood. Allah states in the following verses; There is no blame upon you for seeking bounty from your Load. 8 Allah also says; ..And others travelling throughout the land seeking (something) of the bounty of Allah. 9 In another verse Allah says; And when the prayer has been concluded, disperse within the land and seek from the bounty of Allah. 10 He also states; O you who have believe, spend from the good things which you have earned …. 11 According to Ibn Kathir 12

Rules of Earning.
Islam has laid down certain foundation to facilitate economic development to ensure basic minimum standard of living for the entire community. This sub-heading deals with needs and luxuries in life, explaining necessary and unnecessary claims in the resources.
The author identified four (4)  Say who has forbidden the adornment of (i.e from) Allah which he has produced for his servant and the good (lawful) things of provision. 13 The prophet (may the peace and blessings of Allah be upon him) said; The one who look's after a widow or poor person is like mujahid (warrior) who fights for Allah's cause, or like him who performs prayer all the night and fast all the day. 14 One view of Muhammad Bello on earing in this book is that: "Recommended earnings are better than recommended worship because the effects of worship are limited to the owner while those of earning extend to the society.

Most preferable earning.
The author concluded his write up with a very interesting topic entitled most preferable earning is jihad (striving in the way of Allah). Because of its benefits to the society and it's leading to getting halal and pushing evils of the disbelievers. He also recommended farming and rearing activities as part of preferable earning for their benefit and blessings to the society.

The Concept of Economic Development
According to Longman dictionary of contemporary English, Economics is the study of the way in which money and goods are produced and used. 15 Development on the other hand means a gradual growth of something, so that it becomes bigger or more advanced. Economic Development can therefore be defined as passage from lower to high stage which implies change. Charles and Berger define Economic Development as: to improve in material welfare especially for person with the lowest incomes, the eradication of mass poverty with its correlates of literacy. 16 Many writers however replace the concept of economic development with that of economic growth but Charles differentiates between the two by saying.
Economic growth implies both more output and changes in the technical and institutional arrangement by which it is produced and distributed while Economic development means increase in the absolute size of annual production or an increase in the economy's real income over a long period of time. 17 Economic development is a process where low income national economies are sectors. 18 And that development is of limited significance if it does not lead to economic welfare. Economic development implies increased per capita income and reduced income inequalities and satisfaction of the people as a whole. 15 Longman Dictionary of contemporary English New Edition, 1995. 16  Islamically Economic resources in human beings were not limited that's why one will not get what he/she desired in terms of growth allocation and distribution. It's however led to the expansion and development of economic resources. Moreover, a develop economy is an identified increase in capital resources, improvement and efficiency of labour, better organized production in the society. All these could be achieved through the content and recommendation of Muhammad Bello in this book Tanbih As-sahib ala ahkam al-makasib.
The Shehu advocates foundation of an economic system based on values such as justice, sincerity, moderation, modesty, honesty, etc. According to him justice is the key for progress while injustice leads to decadence. A just government can last even with unbelief but it cannot endure with injustice. 19 On the other hand, he warned against the unhealthy practices such as fraud, adulteration and extravagance and their bad consequences in the economy. 20 He exalted labour and hard work, and rejected begging. He encouraged his follower to engage in earning livelihood even through an ordinary occupation. 21  b. Economic policy in Islam has been explain by the Qur'an and Sunnah. The system has balanced and place everything in its right place it has given details regulation for the conduct of our economic life which concern mainly in the earning and use of Wealth.
c. It has encouraged the simplicity, modesty. Charity, mutual help and cooperation, and discourage greed, extravagance and un-necessary waste.

D. Conclusion
Conclusively the book encourages Muslims to inject the fear of Allah in economic process that leads to lawful earning and discourages unlawful ones in the other site. The author also testifies that leaders during their own time embark on trading and farming activities in addition to the public office they hold. This is therefore what assist them in holding the office judicially. Moderate in the acquisition and expenditure is the key to avoid unnecessary engagement, and make one to prepare the next house.

Recommendations
The following are some recommendations from the content of this paper: 1. Muslim scholars /preachers should stress the teaching of Islam as it witness the lawful earning as contained in the book Tanbih as-Sahib. This will help and encourage fellow Muslim brothers to earnestly work to earn living in accordance with the teaching of Islam.
2. Muslims should study the book in order to be acquainted with the teachings of Islam on rules and regulations for earning a living.

Governments of Nigeria should enforce the teachings of Islam among Nigerian
Muslims