Question Summary:
Is it permissible to work for a tobacco company, eg British American Tobacco, in the accounting, taxation or auditing department?

Question Detail:

Is it permissible to work for a tobacco company, eg British American Tobacco, in the accounting, taxation or auditing department?

Answer :

In the name of Allah, Most Gracious, Most Merciful
Assalaamu `alaykum waRahmatullahi Wabarakatoh
 
The measure of Assisting in Sin
In the past, it was very easy to determine a Shari’ ruling on إعانة على المعصية (assisting in sin). In today’s times of technological advancements and calculations, the issue of assisting in sin has become very complex. The interdependence of various departments of their technological world cannot be denied. Some departments are directly related to sin, whilst others are indirectly related. In terms of Shari’ah, where do we draw the line and how do we practice on the injunction of ولا تعاونوا على الإثم والعدوان (And do not help each other in sin and aggression)?
The following article is prepared by Moulana Jawed (Sallamahu), a student of the Darul Ifta. Moulana very aptly first explains the fundamental principles and then the practical implementations of the rules. This article will be very useful for Ulama. As for the masses, we advice that this article should not be regarded as a standard for all issues not contained in this article. Such issues should be presented to a competent Mufti for a Shari’ ruling. May Allah accept the efforts of Moulana Jawed (Sallamahu) and take him from strength to strength in serving the Ulama with the various great skills and capabilities Allah has granted him. Aameen.
Mufti Ebrahim Desai
 


Assisting in Sin
The issue of assisting in haram and being a means for a sin being committed has been discussed amongst the scholars of Islam. The following Verses of the Holy Quran and the Ahadith of Nabi (Sallallahu ‘Alaihi Wasallam) indicate that it is not permissible to assist in sin or to be a means for a sin being committed:
Allah Ta'ala mentions in the Holy Quran:
 
ولا تعاونوا على الإثم والعدوان
And do not help each other in sin and aggression. (Verse: 5:2)
 
قال رب بما أنعمت علي فلن أكون ظهيرا للمجرمين
He (Mūsā) said, “O my Lord! As You have favored me, I will never be a supporter of the sinners”. (Verse: 28:17)
 
ولا تسبوا الذين يدعون من دون الله فيسبوا الله عدوا بغير علم
Do not revile those whom they invoke other than Allah, lest they should revile Allah in transgression without having knowledge. (Verse: 6:108)
 
ولا يضربن بأرجلهن ليعلم ما يخفين من زينتهن
And let them not stamp their feet in a way that the adornment they conceal is known. (Verse: 24:31)
 
فلا تخضعن بالقول فيطمع الذي في قلبه مرض
So, do not be too soft in your speech, lest someone having disease in his heart should develop fancies (about you). (Verse: 33:32)
It has been mentioned in the Ahadith of Nabi (Sallallahu ‘Alaihi Wasallam):
عن عبدالله ابن عمرو بن العاص أن رسول الله صلى الله عليه و سلم قال: من الكبائر شتم الرجل والديه قالوا يا رسول الله وهل يشتم الرجل والديه ؟ قال نعم يسب أبا الرجل فيسب أباه ويسب أمه فيسب أمه (رواه مسلم)
It has been narrated on the authority of Abdullah bin ‘Amr (Radhiyallahu ‘Anhu) that Nabi (Sallallahu ‘Alaihi Waallam) said, “It is amongst the major sins for a person to use abusive language in regards to his parents”. The Sahabah (Radhiyallahu ‘Anhum) asked, “O’ Messenger of Allah, will any person use abusive words in regards to his own parents?” Nabi (Sallallahu ‘Alaihi Wasallam) answered, “Yes, one abuses another’s father and the other abuses his father in return. One abuses another’s mother and the other abuses his mother in return”.
(Sahih Muslim Vol.2 Pg.274 – Dar al- Ma’rifah)
However, a general ruling cannot be made that all actions which are a means for a sin to be committed are impermissible, as many actions in today’s times act as a means for a sin being committed. For example, growing of crops could be a means of nourishing a non-Muslim who will engage in impermissible acts.
Moreover, the scholars of the past have differed in giving rulings regarding those actions that act as a means for a sin being committed. At times, a scholar has ruled an action impermissible on the basis of assisting in sin; but permitted another action, although it assisted in a sin.
Therefore, the contemporary scholars have separated these actions into categories in order to facilitate the Muslims to determine the permissibility and the impermissibility of their actions, and clarify the reason for the difference in ruling amongst the scholars of the past.
Assisting in Forbidden Acts (اعانة على المعصية) 
Any assistance to haram in which the intention of sin is made will be regarded as haram impermissible. This consists of 3 types:
1.       The intention of sin is made in reality; e.g. one sells grape juice with the intention that wine is made from it.
2.       The mention of sin is made during the transaction; e.g. Zaid requests ‘Amr to sell grape juice to him so that he could make wine out of it and ‘Amr agrees to it and sells him the grape juice.
3.       The item sold or hired can only be used in sin and cannot be used for any other purpose; e.g. selling or hiring of musical instruments.
These actions constitute the actual meaning of اعانة على المعصية (assisting in forbidden acts) mentioned in Verse 5:2 of the Holy Quran. The parties involved in such transactions will be sinful for intending a sinful act, regardless of the fact that the actual sin was carried out or not.
To be a Means for a Sin being committed (تسبب الى المعصية) 
Any action that is a means for a sin being committed, but does not fall into any of the abovementioned types, will not be regarded as اعانة على المعصية (assisting in forbidden acts); but will be regarded as تسبب الى المعصية (being a means for the sin being committed). However, some scholars have used the term اعانة على المعصية for such actions too, as they are similar to each other. These are then categorized into 3 different types:
1.       سبب قريب محرك للمعصية – Those actions that are directly related to the sin and are a means for the sin coming into existence in such a way that if the action did not take place the sin would not have been committed. For example, using abusive language in regards to the idols that the disbelievers worship will result in the disbelievers reviling Allah Ta’ala. Thus, in Verse 6:108 of the Holy Quran, Muslims are prohibited from using abusive language in regards to the idols the disbelievers worship. Verses: 24:31, 33:32 and the Hadith mentioned above are other examples of such actions.
Such actions are prohibited in Islam and the one committing such an action will be sinful.
2.       سبب قريب غير محرك للمعصية بل موصل الى المعصية – Those actions that are directly related to the sin, but are not a means for the sin to come into existence. For example, one sells grape juice to a person who will make wine out of it, but the person selling the grape juice does not make intention of wine being made out of it.
The ruling regarding such actions will be that if the person had knowledge of the sin being committed, the action will be makrooh tahrimi (highly disliked); and if the person did not have knowledge of the sin being committed, the action will be makrooh tanzihi (disliked).
The difference of opinion between Imam Abu Hanifah and his pupils, Imam Muhammed and Imam Abu Yusuf, recorded in the books of Hanafi Fiqh, is in regards to the actions that fall under this type. Imam Abu Hanifah says that such actions are valid, whilst the others say that hey are not valid. However, a consensus could be created between the two views by saying that those who validated theses actions meant that it is permissible with undesirability and those who invalidated it were referring to the undesirability. 
3.       سبب بعيد – Those actions that are not directly related to the sin, but become a means for the sin to be committed at a later stage. For example, a person sells grapes to another person who will later make it into grape juice to make wine from it.
Such actions are permissible, but will be makrooh tanzihi (disliked) if the person knows that the sin will be committed.
Extracted from: Jawahirul Fiqh – Mufti Muhammed Shafi Uthmani – Vol.2 Pgs.439-462 – Maktabah Darul ‘Uloom Krachi
In the light of the abovementioned, working in the tobacco company as an accountant, auditor, etc. will be permissible although undesirable (makrooh tanzihi), as the work is not directly linked to the sin, but becomes a means for the sin to be committed at a later stage. We would still advice you seek for another job which does not involve being a means for any sin to be commited.
And Allah knows best
Wassalam
Ml. Abu Yahya,
Student Darul Iftaa
Checked and Approved by:
Mufti Ebrahim Desai
Darul Iftaa, Madrassah In'aamiyyah