الداودي التلمساني المالكي وكتابه " الأموال" مساهمة في التنظير للمالية العامة وإصلاحها

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(1)59. 2011 8

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(12) א אא א‬ . . “~×Ú "# ‫ א‬$% ‫! כ א א א א א א א‬ &‫ *)א א ( ' א & א א א‬+,-.‫ א א &א א‬/# ‫ א‬ ‫א‬3 ‫א‬5 '‫א‬6‫ א‬7‫א‬#‫ כ‬8 9# :; + 123 " 4 ‫ א א‬+ ‫אכ א א א‬0 "& ‫א א & < @?א‬3 "/ ‫ א א‬% :‫כ‬A +<# ‫= א‬,>.‫א‬ ,-.‫ א & א‬7D ‫> א‬$? + ‫ א א‬8 ‫אכ‬0 B$% C‫)א‬# 5‫א‬#%1‫א‬ . ‫א‬$#1‫ א א א‬:E‫ א א‬ .'‫א‬6‫ א‬8‫א‬#‫ כ‬H‫ ; כא‬+4 ‫א א א' &א א א‬3 G Abstract Since the beginning of the - Writing Era- not only have muslim scholars done their best in the contribution for a public treasury but they have also tried to find the realistic scientific and technical solutions of its financial difficulties. Amongst those scholars, we see that Daoudi and especially in his book –Al-Amoual- led the trend of reform and evaluation. He concluded the efforts of scientists and scholars taking into account the rise of new financial problems in his time.More over he considered the specifity of muslim Arab Maghreb in economic and financial problems.. @ @ †îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa.

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(16) 61. 2011 8

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(29) אא ‪2011 8

(30) 11‬‬. ‫‪65‬‬. ‫‪VäËéÖìÍæ†¾ f2‬‬ ‫‪%‬א ‪ q 2‬א‪6‬א' א א ‪ : 4‬א א & א ‪ #‬א‪U - #‬א‪H‬א ‪_ %‬‬ ‫‪ < * ` A‬א ‪ JA 7D‬א & ‪ ` < HA _ %‬א א‪% . "J‬א‪<E‬‬ ‫א‪ #H1‬א‪ _ * 7‬א א‪ M5 J‬א| ‪%‬א)‪ B3 _ N .(38‬א א א &‬ ‫‪ % * H‬א| א ‪.(39)4‬‬ ‫& ‪)H‬א= ‪ % A‬א| א ‪% OSN &0‬א‪ <E‬א (כ< א א ‪_ * :-5A‬‬ ‫‪ %‬א| א ‪ 4‬א‪ 8‬א א‪ _ * ) <-‬א א‪ +‬א ‪ 8N%‬כא &א ‬ ‫‪5 -A‬א‪A 5‬א ‪ )-‬א‪ +-‬א‪U#-‬א‪ % A L‬א| א ‪[) A 3297 - &0‬‬ ‫!‪0‬א ‪^M‬א ;‪5 8 <U‬א‪ 5‬א ‪ 7D‬א‪ % Y ? _$6‬א|‬ ‫א ‪ 4‬א‪ " 8‬א )"‪ J +‬א & א ) ‪x9 C#‬א' ‬ ‫)‪(40‬‬ ‫‪% <#-5‬א‪ K>9 3 297 R‬כ א ‪ 7D‬א‪ N _ * ]-6‬א ‪.%‬‬ ‫? ‪ & Y‬א| >א ‪ 8‬א כ כ ‪ A‬כ א ‪ ,‬א ‪7D‬‬ ‫א‪ ]-6‬א‪ +_$6‬כ ‪J‬א ‪.(41) > ! [! i‬‬ ‫_ ‪ %‬א| א ‪ 4‬א ‪- _ %‬א;‪ :‬א ( א‪ l6‬א ‪]-#‬‬ ‫א‪3^N‬א ‪%‬א> כ‪ '@ 8‬א‪ A 81 B& " 6‬א א‪ ( <-‬א ‪ 4‬א!‪ 8‬א כ‪S‬‬ ‫" א ‪5S‬א‪ C‬א א? ‪ +‬א א & " א ‪[D‬א‪ C‬א א!( ‪ g56‬א ‪! +R‬א א‪8‬‬ ‫א ‪-* 5$‬א‪ :%‬א ‪> 5u P K)H 4‬א;` א (א‪ " ^ [ A 5‬כא‬ ‫א ^א‪ !5‬א‪.‬א‪ +M‬א‪ 5- _ % 8 > 8 % $#H‬א )‪Z 42‬א‪5‬כ ‪B3‬‬ ‫א א א כ‪ A5 .‬א א א > (א‪A <3‬‬ ‫א ‪ 5S‬א ^א‪ % !5‬א ‪G :3A‬‬ ‫)‪43‬‬ ‫א ^ ‪ "&# [ A P‬כ ‪ . %‬כא ‪ B3 P‬א ‪- 5S‬א ‪8!N‬‬ ‫א &[ !‪U - 0H P-# 8Z‬א א &" א ‪0‬א' א‪ $ .‬א ‪#‬‬ ‫? א א‪ 3! E‬א ‪&Z $‬א ‪ _ 3 358 -‬א א א‪ i-A +3‬א‬ ‫א‪$ 3 359 - 3x6‬א * _ ‪ 0H‬א ‪ `3‬א ‪ B9N &0‬כא ‪ ! O!N‬א &[‬ ‫* _ > )‪.(44‬‬ ‫‪ _ $ _ * < ;5 :‬א & ‪ _ %‬א ‪ 7D‬כ" " ‪% 4x‬א‪,‬‬ ‫ < ‪ _ %‬א ‪N + ,‬א‪A 5‬א‪ B‬א (כ<‪ % +‬א &[ " א ‪ A i‬א ‪H‬‬ ‫‪@ @ †îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(31) 2011 8

(32) 11 ‫ א

(33) אא‬. 66. PU ‫ א א‬% " l(# [& ‫ א‬R‫< א‬u +<N‫א‬#& m‫ ) א א‬% ‫א‬ <E‫ א א‬-‫ ^ א &א‬8#&‫ " א‬%A +"& ‫" א‬J‫ א א‬-‫ א א‬8N,> .(45)3435 - ‫א‬D .(46)$ C‫א‬- 208 7D ‫ א‬- 52 ‫ א‬+- 260 "J‫ א א‬O‫ א‬ Víè‚éfÃÖ]íÖæ‚Ö]àÚð^Û×ÃÖ]ÌÎçÚ * L‫א‬. ‫א א א‬% ‫ א‬83 0H #& A &0 ‫ א| א‬% A '‫;א‬ )( ‫ א‬8 % ‫אא‬A ‫א‬% ‫ כ‬b :0 8HAG G1* +‫ כ‬%‫ א א )א‬:3A ‫ א‬% ‫ א‬R^# A (m‫ א &א‬A) &0 ‫ א| א‬% A ?A UM‫ כ א‬.8N‫א‬% _ % ‫ א‬% M m5‫ א‬+.‫א' א‬0 ‫א> א‬% " %‫ א א )א‬:3A `3 P ‫&א‬U +‫א א א א א‬M +`&# ‫ א‬0 ‫ א‬q& ‫ א‬n‫>א‬A ‫ א‬:3A ‫![א > א‬A % _ * < ) ‫![א א‬A ‫&א‬U +7‫א א א‬M <w& A :?# + ‫ [ א א‬3 ‫ א‬L‫א‬$ ‫ א‬#Z‫א‬+'‫א‬6‫א א‬5 ‫ >א‬+ ‫א א‬ .(47)L‫א‬$ ‫ א א א )א ; א‬P &0 ‫ א| א‬% A %‫א א‬ g‫ ?א‬.(48)" ‫ " א א & א & א א‬- ,% OH‫כ‬N ‫כא‬3 G ‫א‬3‫א‬H b* +Z ‫ א &" א‬M .‫א' א‬0 ‫ א‬G ‫ א‬:3A ‫ א‬% ‫כ‬N +,-.‫& א‬0 ‫" א‬% & ‫ א &" כ‬9 G m‫&א א א‬A ‫א &א‬ (49) P!A . <#Hx <3‫כ‬N 4‫א‬# O% +<#EA q ? ,$ ‫ א‬m‫א א‬ " <-‫ א א‬A ‫ א ( " א א‬A +x A " ( A :‫ א א א‬% '‫ ;א‬A G 5% " ‫ כ‬A U ‫ ( א‬A + ? " % A + Z (50) . ‫א‬H[ ‫" א‬N ‫ ;א' א‬% T"& ‫ " א‬4 ‫ א א‬q ‫א‬ 8 ‫ כא‬+<&‫א‬0 " ‫א‬# +% ‫א‬w3‫א א‬- 4 ‫כא א א‬ G ‫ א א‬:3A " 8>‫ _ &א‬% ‫כ‬HA 8HG* _#; ‫" א )א א א‬% ‫>(א &א‬ .<3A " <3 ‫ א‬% ‫< כ‬3‫כא‬-. †îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa@.

(34) ‫‬. ‫ א

(35) אא ‪2011 8

(36) 11‬‬. ‫‪67‬‬. ‫‪HA _#‬כ א א ‪ % _ % 4‬א א א‪ T‬א‪b‬א א א‪ % C‬א א א *‪ b‬כא‬ ‫‪$^Z 3‬א א ‪U‬א ‪ i‬א כא‪; O(N OH‬כ< א &"‪ % 6A .‬א ‬ ‫א א < כא‪? H‬א> ‪ %‬א א ‪ 7D‬א‪RA T < # ,-.‬‬ ‫‪% <H6‬א> כ ‪ 3 %‬א א א‪3 <3‬אכ ‪%H w‬א "‬ ‫א ‪ _ % %0‬א א & ‪ " ,‬א א‪ &J‬א א א ‪ T U‬כ‪ b :‬כ ‪8#!A‬‬ ‫‪ A‬א כא‪? H‬א> א א & א א ‪C1 8‬‬ ‫) א;‪#‬א‪ C1‬א א!‪G K‬‬ ‫?א> א א ‪/‬א‪ 3‬א א א‪b 1 b* +J‬אכ כא ‪ % G 5‬א א א ‪_ %‬‬ ‫א א ‪ :4‬כ‪ 8 S N9N 0 9N q‬כ א ‪-‬א‪ -‬א‪E‬א ‪; O(N‬כ< א &"‬ ‫ כ‪ b _ % ' +<#‬כ ‪ A‬א א ‪ 4‬א כ‪ < % 5‬א כא ‪!A‬א‪...»:B‬‬ ‫‪-A‬כ‪ Z 1 O‬כ‪ 5 3 «...‬א‪! `M‬א‪ R% _ % ' =5‬א‪,#‬כ ;) כ‪#‬‬ ‫‪3‬א‪ & .‬א א‪% M‬א‪ b _ % g‬כ »‪ 0 ...‬כ * _ ‪ 8HA‬כא ‪Z 8‬‬ ‫‪ ; 8‬א ‪ A < & 8‬א ‪3 " P <3‬אכ " ‪%‬א א " ‪_ % < OSN‬‬ ‫‪ ? 8HA‬א & א " א א _ א "‬ ‫א‪> R,-.‬א ( א‪G +‬‬ ‫)‪(51‬‬ ‫א @‪ n1‬א‪(! +n1‬א ? א ‪. «..."0‬‬ ‫‪G‬‬ ‫ ‪ZA‬א כ‪ " S‬א א ‪ q‬א א א א א‪ _ % <E‬א א א א‬ ‫א א ‪ `3‬א א כ ‪8 &N B0H‬‬ ‫א א א & א ‪S‬א‪_ % C‬‬ ‫‪G‬‬ ‫א ‪ +8 q 9#‬א א" ‪H‬א! ' כ‪#‬א‪& 8‬א < א‪.‬א »‪ [! ...‬א|‬ ‫‪ ^0‬א א‪3 +‬א ‪3 +C‬א ‪3 +7w‬א )"‪> <3 +‬א ‪ 1‬‬ ‫‪G‬‬ ‫ א כ‪ C‬א &א & א;‪.(52)« ...‬‬ ‫‪G‬‬ ‫‪ :;5 <u‬א א ‪J "% 4‬א ‪ N _ * i‬א‪ - 4A n&H 1 +‬כא ‪ b‬כ‬ ‫‪ `- 1‬א‪(N5‬א ‪ +8‬כ ‪ b‬כ @? ;א‪ % 8N‬א‪#H‬א‪ _ % * M‬א ‬ ‫א & ;כ< א (אכ< )‪ (3411 3388‬א ‪ 4‬א _ כ‪ 8H* _#; B5A :‬א ‪_%‬‬ ‫‪ =5 8HA‬א|‪ +‬כא ‪U# BZ‬א‪/N +‬א‪3‬א‪^ 8N‬א א " א‪ +53(M‬כ‬ ‫‪G‬‬ ‫‪G‬‬ ‫א א ‪ N _ * :;5 4‬א כ[ א ‪ % $#‬א‪5 <E‬א ‪w 8M&#‬אא‪C‬‬ ‫א‪( 8w5 "% 8H,%. A -‬כ< א &" ?א> & !‪^ <3‬א א‪ <N‬א "‬‫א ‪ N uz +‬א א & ‪% "%‬א> א &" א‪3 _ 6‬‬ ‫א‪UM‬א ‪ % <3‬א ‬ ‫‪G‬‬ ‫א א א ‪S‬א‪ 3 H‬א א‪.3‬‬ ‫‪@ @ †îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(37) ‫‪68‬‬. ‫ א

(38) אא ‪2011 8

(39) 11‬‬. ‫א‪6‬כ ‪ q A 8HAG‬כ‪#‬א‪ 8‬א‪6‬א' ‪J‬א ‪3 8# J _ % B,A i‬אכ ‪A :‬‬ ‫;‪ N _ * :‬א‪.‬‬ ‫‪VÙ]çÚù]ÌéÖìÍ]‚â_ 3‬‬ ‫ < ‪3A‬א‪ n‬א א ‪ " 4‬כ‪#‬א‪v 8#‬א' ‪ p( &H A 1‬‬ ‫א‪w#‬א‪ "% 7‬א א‪ -‬א א א א‪ 4x '@ " 8# ? " J‬א ‪7D‬‬ ‫א‪ b +,-.‬כ ‪ KM#‬א ‪A‬כ‪ (# S‬א ‪ n/‬א & א ‪ #‬כא‪5 OH‬א‬ ‫ ‪ "3b‬א א ‪ % 4‬א כ‪ `#‬א‪6‬א'‪ 8M&N +‬א (כא‪- R‬א‪ <#-‬א א ‬ ‫‪3A‬א א (‪_ % Q‬‬ ‫א ‪/‬א ‪ +‬א ‪H‬א < א‪;,U>1‬א‪ C‬א ‪H #‬א א‪+‬‬ ‫‪G‬‬ ‫א כ א ^א> ‪ R%‬א‪#%‬א א (כא‪ % R‬א‪.‬‬ ‫‪ 1‬א;‪#‬א!‪ O‬א א א‪ Z‬א א א‪ P‬א ^א‪ i‬א )" * _ ‪A‬א'‬ ‫‪J‬א‪H E‬א‪N‬א א ( א‪0H.‬א‪ E‬א ‪)N _ * A‬א‪x‬א‪( % C‬‬ ‫א ‪ N %0‬א א‪ 5‬א ‪.x,‬‬ ‫‪ 2‬כא א‪$#‬א א ‪ 7D‬א‪ ,-.‬א ‪wA 0‬א ‪5x _ % R‬א‪ %‬א‪56‬א‪M‬‬ ‫(‪N A :#‬כ א‪56‬א‪ M‬א [‪5‬א‪ LM 3 %‬א ‪)#‬א‪ x‬א (א>‪H@ :‬אכ‪.‬‬ ‫‪ 3‬א‪ :D0H‬א א‪ J‬א ‪0H 7D‬א א‪ % %‬כ א ‪0‬א'‬ ‫א‪( .‬א ‪ :3A " <# _ %‬א ‪ + ,‬א‪% L‬א " א ‪ [D‬א ^א‪!5‬‬ ‫ &‪ <3 0H _ % :‬א ‪ ,‬א )א‪ ,A 7D 5‬א >' * _ ‬ ‫א ^‪D ,‬א ‪ < +‬כ" ‪3‬אכ " ‪ :-‬כ *‪ 1‬א‪#!1‬א !‪ P‬א‪6‬א'‪ +‬א‬ ‫א'‪ * ...»:‬א א‪N "J‬א ‪ _ %‬א " א " א‪&N‬א ‪- A-A‬א‪ -‬א ‪#%‬א‬ ‫א ‪ ,‬א‪N ,-.‬א‪^5‬א‪.(54)«....‬‬ ‫‪ RN f4‬א א‪ -‬א א א‪-A "J‬א‪-‬א א ‪ 4/‬א ‪ 8% " %A‬א ‪%‬א‬ ‫א א‪ ; _ % J‬א‪.‬א‪A ?A R‬א' א א‪ * m‬א‪N5‬א ‪ _ %‬א !‪ 8‬א ‪ 4‬א‪B‬‬ ‫ ‪ P#) (#‬א‪3 DN +?6‬א א ‪ & n‬א‪ R‬א ‪ N +‬א‪.‬א‪ R‬א ( ‬ ‫‪G‬‬ ‫‪A ?A‬א' א א‪H. m‬אא א‪ 8!6‬א ‪3 #‬א‪.‬‬ ‫‪ $( 1 5‬א ^‪ i‬א א!` א‪ % R‬א א‪ "J‬א ‪ B?9‬א "‬ ‫*‪H‬א [‪U%* R‬א ‪3‬א א ^‪ " i‬כ‪ :‬כ `‬ ‫‪%A 4A‬א‪ <E‬א א (‪G 7‬‬ ‫כ ‪ 8‬א‪ H.‬א‪.‬‬ ‫@‪†îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(40) ‫‬. ‫ א

(41) אא ‪2011 8

(42) 11‬‬. ‫‪69‬‬. ‫‪ RA 6‬א א‪ :# _ % J‬כ‪ " S‬א‪6‬א א ‪)#‬א‪A ` 5‬א <‪ +‬כא כא‪H‬א‬ ‫ ‪ [D‬א א ` ‪A‬א' ‪ 3A‬א ‪ %‬א ‪0‬כ ‪.<E1‬‬ ‫‪% "1 YH " iH2 " ;. ## 7‬א‪ % A 5‬א| א ‪PM 4‬‬ ‫‪ _ % B‬כ‪ :‬א‪56‬א‪ M‬א [‪5‬א‪ % g %‬א א ‪w‬א‪ È‬א א‪ /3‬א ‪_ * C A #‬‬ ‫)‪(55‬‬ ‫*‪ m,‬א כ‪5x " "S‬א‪%‬א‪.‬‬ ‫‪ B3 C A 8‬א א‪ -‬א ‪/‬א א‪$ "J‬א ‪A 5‬א' א א‪H +m‬א‬ ‫א ‪ g‬א ‪w‬א‪ È‬א !&א‪ ?A +‬א א‪ m‬א ‪ b 0‬כ * _‬ ‫‪u `H‬א‪ C‬א ‪ 7D‬א!‪S#‬א ‪ '>A‬א ^א‪ C‬א ‪S‬א‪.C‬‬ ‫‪ 8#N < 9‬א א‪ -‬א א א ‪/‬א א‪ "J‬א‪#H‬א < * _ ‪3361 - $‬‬ ‫‪ 4x "&N‬א ‪ . 7D‬א‪ 2Z 5‬א ‪ 7D‬א‪ : +,-.‬א‪ N C#-‬כ‬ ‫א א‪ -‬א א א א‪ 8 % ' +4x % _#; "J‬א ‪8 )-‬‬ ‫א [‪-5* " 4‬א' ‪ A‬א ‪ _ * 4x q- " =#‬א ^ א א‪ J‬א א‪% 3‬א‪R‬‬ ‫‪A 3 367‬א‪)N 1‬א‪ 4.000.000 Cx‬א‪ O&! +5‬א " ‪-‬כא א א)‪.(56‬‬ ‫‪ 10‬כא ‪%‬א' א א א‪ ?9 J‬א ‪Z‬א א )אא‪ C‬א א‪ +HH‬כ‪S‬א‬ ‫א כא א ) ‪A‬א' א א‪ &U <H m‬א ‪ , _H 6 < % U‬‬ ‫כ( ‪ _ % ? A #‬א ‪ N A‬א ‪ 1‬א‪.‬‬ ‫‪($N )H 1‬א " א ‪3A KM q 2‬א‪ 8 9N " 8‬כ‪#‬א‪ 8‬א‪6‬א' כ" א ‪#‬‬ ‫א [ א‪;6‬א א ‪#‬א‪ ^5‬א ‪ q A #‬א א כ‪#‬א‪%M P +7‬א‪ 8) 8N‬כ א‬ ‫א‪ A _ % 'N "E‬א ‪ n‬א‪-6‬א‪ -‬א ‪3 " 4‬א א ‪ KMN 3 q 9#‬א‪x6‬‬ ‫א א א ‪% #‬א‪0‬א א ‪ 7D‬א‪ (N B$% ,-.‬א ‪0‬אכ‪3 :‬א א ‪U‬א‪+L‬‬ ‫א (א! * _ כ‪#‬א ! ‪/‬א‪ R‬א א ^‪UN #‬א‪D C‬א א ‪_ %‬‬ ‫&‪U‬א‪ C‬א‪- P‬א‪ -‬א!‪#‬א‪ %‬א‪$#‬א ‪#( ! 4‬א * _ ; ' !‬ ‫‪.E,‬‬ ‫‪ b P‬כ ‪ 8H‬כ" א‪##-‬א א‪36‬א‪ n‬א & א ‪ $ #‬א ‪(N _ * q 2‬א "‬ ‫*‪Z‬א‪5‬א‪ 8N‬א ‪#‬א‪9N +u‬כ‪ B‬א ‪ B3 _ % #‬א‪Z.‬א‪5‬א‪ C‬א ‪ <!#N #‬א‪D0H‬א‪ +8N1‬כא‬ ‫כ" א‪ B3 Q,^#-‬א‪36‬א‪ 8NN " n‬א‪ :E‬א ‪# #‬א א *‪3 b‬א א ‪`N#‬‬ ‫א א‪-5 C‬א ‪ 1‬כ" *א א‪.‬‬ ‫‪@ @ †îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(43) ‫‪70‬‬. ‫ א

(44) אא ‪2011 8

(45) 11‬‬. ‫" ‪ B3‬א‪36‬א‪ n‬א )‪:(57‬‬ ‫‪ f1‬א ‪9#‬כ ‪ ; _ %‬א כ א ^א> ‪v‬א ‪ b Kw# +‬כ " א ‪ Q$‬א ‪#‬‬ ‫‪3 5A‬א ‪ 8#‬א ‪ &#‬א ; א א א‪%6‬א‪ g‬א‪6‬א' *‪( 1‬א‬ ‫א ‪%Z‬א‪.‬‬ ‫‪G‬‬ ‫‪ f2‬א ‪9#‬כ ‪ b _ %‬כ ‪( ) i‬א ‪H* +/H‬א ‪83 _ * Z 3‬‬ ‫א & " ‪9N‬כ ‪ B3‬א א‪ %‬א ‪ b +/‬כ )‪ 8‬א א ‪ _ %‬א‪-5‬א‪C‬‬ ‫א ‪ U‬א א‪ :$ 'A B% -‬א )[ א‪ " '6‬כ‪#‬א‪& 8‬א "‪b‬כ א‬ ‫)‪ 4A _ % 4‬א‪6‬א " א‪6‬א' א ‪H #‬א א‪."m‬‬ ‫‪ f3‬א ‪ /H 4‬א‪$#‬א כ" א‪##-‬א &‪ l‬א ‪E‬א " ‪w 8;J‬אא‬ ‫א‪ g56‬א [‪5‬א‪H b* +B$% %‬א‪ 123 q B‬א‪6‬א א‪ .‬כ‪` #‬‬ ‫א ‪ " < #‬א‪ g56‬א ^א‪ !5‬א‪ % <E,#-‬א ‪ %A [D‬א ‪_ * /‬‬ ‫‪ 3A‬א‪ g56‬א‪#%‬א‪35‬א ‪% <3A‬א> א ‪ b S‬כ א ‪MA :& +O‬א‪ N 5‬כ‬ ‫א‪6‬א א ‪ <$N‬א )א‪35‬א ‪N _ * A‬כ[ א ‪ S‬א ‪" <A U‬‬ ‫‪ <u‬א ‪H* _ * %‬א ‪3‬א א ‪ A PM‬א ‪ o‬א‪ =,>* (N 36‬א‪$#‬א ‪4‬‬ ‫‪-‬א‪ -‬א!‪#‬א‪.%‬‬ ‫‪ :$ f4‬א א ‪ 4‬א ‪ :$‬א א‪ " P‬א )[ א ‪S‬א‪ ; _ * H‬א ‪b* 8 K$#‬‬ ‫א ;כ< ‪ ?A‬א &‪U‬א " א‪6‬א א " ^‪A M‬א' א א‪3 +m‬א‬ ‫א ‪; " :$‬כ< א )‪v x‬א ‪A " B?A‬א' א א‪ m‬א ‪-A +x) 1‬א‪ 8-‬‬ ‫‪G‬‬ ‫‪3‬א א א א‪ ; %‬א‪6‬א' א ^א> ‪#‬א ‪ " B (-‬א א א כ‬ ‫א ‪ " % "%‬א ^‪U‬א‪ 7‬א א ‪ ; _ %‬א ^ *!א ‬ ‫א ‪0‬א& א‪u‬א‪5‬‬ ‫‪G‬‬ ‫‪5‬א‪ ; 8 `N‬א‪$#1‬א א (א ‪ _ %‬א‪6‬א' א ‪$‬א ‪ K‬א &א‪P +‬‬ ‫א‪3 8 1#-‬א כ ‪ 8‬א‪;6‬א ‪ p‬א ‪ (($‬א ‪S‬א‪ "% #‬א ‪.‬‬ ‫כ‪ 9‬א א ‪5A 4‬א ‪; Pw A‬א ‪#%1‬א א‪6‬א ‪ _ %‬א‪56‬א‪ M‬א ^א‪!5‬‬ ‫‪f5‬‬ ‫‪G‬‬ ‫א‪ % ,#-1‬א ‪3!9N‬א [‪5‬א‪! R% _ * `3 +L‬א‪ x‬א‪) #-‬א‪5A 5‬א‪ M‬א ^א‬ ‫" ‪ 123‬א‪6‬א א ‪ B3 A _ %‬א‪56‬א‪ O M‬כא ‪ 12‬א‪6‬א ;‪_#‬‬ ‫‪$#‬א א א‪!.‬א‪ A 5‬א ‪ B3 # 3 +P‬א ‪#‬א א ‪3 5 #‬א א ‪B@5‬‬ ‫‪ %‬א א ‪ `3‬א א כ ‪9# <3‬כ ‪.8‬‬ ‫@‪†îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(46) ‫‬. ‫ א

(47) אא ‪2011 8

(48) 11‬‬. ‫‪71‬‬. ‫‪3‬כא כ" ‪ Y^ N‬כ‪ N :‬כ א‪36‬א‪ n‬א & ‪ n3‬א; ‪PM 3‬‬ ‫; א & < א ‪ /#‬א ‪ #‬א ‪ _ % ,#-, %0‬א כ א ^א> ‪v‬א‬ ‫א‪#%1‬א ‪ _ %‬א‪ g56‬א ^א! " ‪; nJ‬כא‪A R‬א ‪%‬א' א א א‪.J‬‬ ‫‪VÙ]çÚù]h^jÒl^Âç•çÚ I5‬‬ ‫כ‪#‬א‪ 7‬א‪6‬א' א ‪ 4‬כ‪#‬א‪ 7‬א‪$#1‬א א א ‪ x‬א א‪ 5‬א א ‪ O‬א'‬ ‫א " " ‪A‬א' א ‪ D‬א א ^‪; +i‬כ< ‪ g5A‬א ^א‪:?N +‬‬ ‫א א ‪0‬א א‪$#1‬א ‪; +4‬א' א ‪ / A q 2‬א &א א‪$#1‬א ‬ ‫א ^ א א א‪? "Z‬א> א א‪% ,-.‬א כא ;א' ‪$ R^ A‬א ‪K‬‬ ‫א ‪U‬א‪ C‬א ‪ " &w‬א [א‪( "%5‬א ‪5A‬א‪ M‬א ^א " ‪ #N A‬כ " ‪nJ‬‬ ‫א‪6‬א ‪ $#‬א א ‪ P‬א‪).‬א‪w ',? " +5‬א" א כ‪#‬א‪`NN 7‬‬ ‫‪w 8 $‬אא‪* B‬א ‪ v B‬א‪#0‬א א ‪ K!#‬א א ‪ (N R ,‬א‪36‬א‪n‬‬ ‫א & א ‪3$ #‬א " ‪5‬א ‪ 8 9N‬כ‪#‬א‪ 8‬א‪6‬א' *‪.8# U 8 5N 8E,‬‬ ‫ < כ‪#‬א‪[!A &5A _ * 8‬א ‪:‬‬ ‫א )[ א‪% " ## H +'$ 0% _ % 4#( '6‬א" א ‪ '$‬א &‪0‬‬ ‫‪w‬אא ‪9N‬כ‪ ; _ % B‬א‪#%1‬א ‪ _ %‬א כ א ^א> ‪v‬א ‪.‬‬ ‫א )[ א ‪S‬א‪ (# +'$ &5A _ % 4#( H‬א ‪ "%‬א‪.‬א א‪ C‬א א‪+C‬‬ ‫;כ< ‪5A‬א‪ M‬א ‪0‬א' א‪ .‬א‪HAG _ * :$ +i H6‬א כ ‪(>6‬אא ‪1‬‬ ‫‪( n$N‬כא‪ R‬א‪6‬א ‪ %‬א א ‪ P‬א‪).‬א‪# <u +5‬כ < ‪3uA "% > "%‬א‬ ‫‪G‬‬ ‫‪ _ %‬א‪$#‬א א‪ C‬א ‪0‬א' א‪ :&) <u +.‬א ‪ :$‬א א‪ P‬כ ‪& 8‬א ‪KM‬‬ ‫‪G‬‬ ‫‪b » 3 8Hw‬כ א ‪#‬כ " ‪U%‬א " א‪ ^N‬א' א| ‪ 1‬א&‪ <#‬א‪w#1‬א ‬ ‫א‪3 '6‬‬ ‫< ‪ <#ZA‬א ( < " ‪A‬א'« ‪ b‬כ כ ‪9N 8‬כא ‪G 8‬‬ ‫א;‪#‬א‪ R‬א כ א ‪ R%‬א‪#%1‬א ‪ %‬א‪.‬‬ ‫‪A‬א א )[ א ‪S‬א ‪ (# +,$ 0% ;* 8 p‬א ‪ "%‬א [כא‪;A +‬כא‪R‬‬ ‫א )א א ‪D‬א‪$ <E‬א‪5‬א א )[ ‪N‬א‪^5‬א א * _ ‪ b‬כ א ‪ ,% 8‬א (‪7‬‬ ‫א < א א‪.,-.‬‬. ‫‪@ @ †îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(49) ‫‪72‬‬. ‫ א

(50) אא ‪2011 8

(51) 11‬‬. ‫א )[ א א‪ P‬א‪N '$ u,u _ % 4#( ?6‬כ < א ‪ "%‬א‪6‬א' א ‪1 #‬‬ ‫‪b :$‬כ א כא‪ n‬א א ‪._D‬‬ ‫&‪5A n‬אא‪ +‬א ‪;A 9‬כאא‪G <u +‬‬ ‫‪:Ù]çÚù]h^jÒÌéÖìsãßÚ f6‬‬ ‫כ‪ q0#‬א א;‪ p‬א א ‪ 4‬א‪6‬א' " ?‪E[! :$N 8 N ',‬א‪8N‬‬ ‫‪ A‬א?‪#‬א‪ B5‬כ א כא ‪ $‬א ‪&#‬א‬ ‫א‪8N11#-‬‬ ‫ כ‪wA 8‬א כ‪G q0#‬‬ ‫‪G‬‬ ‫‪ D 8‬א ‪9#‬כ " ‪3 A‬א א ‪ H ; q 9#‬כ " א‪36‬א‪ n‬א & א ‪#‬‬ ‫?‪ * '> ]U‬א‪.‬‬ ‫א ‪[ <3A‬א‪ C‬א א ‪ 4‬א‪6‬א'‪.‬‬ ‫‪% A f 1‬א כ א א‪ C‬א ‪ Q$‬א ‪ P %0‬א ‪ % &#‬א ‪3 #‬א‬ ‫‪ N‬א כ‪ 8! "% q0‬א‪ '1#-1‬א א ‪* " $‬א ‪3‬א‪* #) +‬א‬ ‫‪#‬א ‪ %‬א א ‪ `3‬א א כ ‪ <3‬א ‪ (> 2‬א ‪ +8 ?A‬כ א ‪#‬א‬ ‫א ^א ‪!N P 8A‬א ! ‪$N‬א ‪ "%‬א ‪$#‬א ‪ R‬א ‪#‬א‪ P R‬א א‪.B‬‬ ‫ &‪u* :‬א‪ C‬א‪5‬א א ^א ‪!N‬א ‪ b‬כ א ‪@ 8!#‬כ ‪)N " 8A‬א‪ 3‬א‪+‬‬ ‫‪b _ % ' 3‬כא א א ‪ B(N 4‬א & ‪ R‬א ^‪? #‬א> א א )‪.(58‬‬ ‫‪ " & f 2‬א א ‪ 4‬כ‪ '$ " S‬כ‪#‬א‪ 8 8‬א &א ‪v 4‬א א א"‬ ‫‪ A 8 %‬א &א>" ‪ 8‬א ‪A "M^#‬א' א א‪ +m‬כ ‪ < %‬א;‪#‬כא‪<35‬‬ ‫א‪ g56‬א ^א! א‪^N‬א‪ <3b‬א' א| ‪ < 1G‬א )‪ P#‬א‪$#‬א< ‬ ‫א ‪ ; U‬א ‪&w‬א ‪)#‬א‪ ; "x‬א ‪ L0‬א;‪#‬א‪ R‬א כא‪ C‬א ^א>‪.‬‬ ‫‪ b f 3‬כ א‪(H1‬א‪ x‬כ‪ " S‬א ‪ C, (#‬א ‪#‬א‪ ^5‬א ‪ qN #‬א א ‪4‬‬ ‫‪3%‬א ‪#36‬א ‪ (N‬כ ‪% <3A‬א> א ‪ S‬א @‪H‬אכ ‪ 3‬א‪g56‬‬ ‫א [‪5‬א‪ b " +%‬כ ‪# 8HAG‬א' א ‪ :$‬א ‪S‬א ‪ " p‬א )[ א ‪S‬א‪ PM H‬א‪56‬א‪ M‬‬ ‫‪Z‬א' א‪ .‬א ‪ $‬א‪ i H6‬א *‪b‬א כא‪ B3 OH‬א‪56‬א‪( > O(# M‬א ‪A‬‬ ‫‪N l# p( & %‬א‪^5‬א א ‪)* _ * L‬א‪* 7‬א‪ 5‬א‪49 g56‬‬ ‫‪ 3A‬א א‪#-‬א א * _ ! ‪3‬א ‪ _ % <A‬א א &‪.5$‬‬ ‫‪ 3A‬א ‪ 8 * :>N‬כ" ‪0 8HAG‬כ‪-A :‬א‪-‬א א (א ; ;א‪4[E‬‬ ‫‪ B3‬א‪56‬א‪U 1 _#; M‬א‪ <3 5‬א‪6‬א ‪ <H U‬א א ‪< ; 1 8HAG _ %‬‬. ‫@‪†îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(52) ‫‬. ‫ א

(53) אא ‪2011 8

(54) 11‬‬. ‫‪73‬‬. ‫א‪ B3 <; < 3 +‬א‪56‬א‪-A _ % M‬א‪ " m‬א‪" %‬א ‪( > K#‬א" ‪A‬‬ ‫א‪" %‬א &א‪ 5‬א‪;.‬א " & ‪N‬כ ‪(>A‬אא א‪ " >6‬א‪.‬‬ ‫‪ 8% f 4‬א א ‪ B n‬כ‪#‬א‪ 8‬כ א‪;6‬א ‪ p‬אא‪ C‬א ‪2‬כ (‬ ‫א‪6‬א' א‪%6‬א‪ g‬א א ‪ +‬א‪#H‬א ‪ 8‬א א‪ b " Z‬כ * _ א!&‪ 8#‬כ א‪6‬א ‪+‬‬ ‫‪A <M^# BH‬א' א א‪ D m‬א (‪ & +‬א‪ C‬א ‪ % LM‬א‪C‬‬ ‫ א‪-‬א‪ 3+% C‬כ ‪ Pw‬א ‪ Q$‬א ‪- %0‬א ‪(H _ % %‬‬ ‫כ א ‪ N‬כ א ‪ 1‬א א& א ‪ UN‬א ‪ UN‬א‪ 6‬א א‪#!1‬א‪%‬‬ ‫א‪$#1‬א ‪ b 4‬כ ‪* J "%‬א‪ 5‬א כ א ^א> ‪(>A‬א‪ 7‬א‪56‬א‪+M‬‬ ‫;א ;< א‪ P +‬א‪#%1‬א ‪ B3 _ %‬א ( " ‪ :‬א ‪ U‬א א‪.-‬‬ ‫‪ n3 f 5‬א‪ KM‬כ‪) "% 8 9N m‬א &א ‪D 8‬א ‪N‬כ‪83 (N i‬‬ ‫‪G‬‬ ‫א ‪ A‬א ‪"% ^#‬‬ ‫א א& א ‪#‬א‪ :(N 1 PM‬א * _ ‪G 83 $H‬‬ ‫‪3‬א א ‪ A +&0‬א &‪ _ % :‬א ‪ % ` D#‬א ‪3 J‬א כ א ‪" 8 * :- 1‬‬ ‫א א; א א&‪ +‬א ‪$‬א‪ L‬א א‪ % " <E‬א א א א‪N "J‬כ‪ :‬א (כא‪R‬‬ ‫א &" כ‪^ :‬א ‪ b _ % : A q‬כ‪ P +‬א א ‪ 7! 4‬א;‪#‬א‪ R‬א ‬ ‫)‪(59‬‬ ‫ ( א‪6‬א א א א‪$#1‬א ‪.‬‬ ‫‪; f 6‬א' א א ‪ 4‬כ‪#‬א‪ 8‬א‪6‬א' ‪ / A‬א א &א ‪$#,‬א א ‪#‬א‪x‬‬ ‫א‪$#1‬א ‪ :?# B/H ! " +4‬א ‪ (N‬א ‪#‬א‪ x‬א‪$#1‬א ‪3 4‬‬ ‫‪G‬‬ ‫‪ 8w5‬א ‪ 0‬כ‪ ; 2 3+‬א ‪0‬א א‪$#1‬א ‪ :?N R% 4‬א ‪1* 8‬‬ ‫ ; ‪.M‬‬ ‫‪3‬אכ א;‪! S‬א&א‪%* $ % C‬א כא‪ C‬א! ‪;JA #‬א‪C‬‬ ‫כ‪5#‬א‪ '; B‬א ‪ /‬א‪$#1‬א ‪ %‬א א ‪.4‬‬ ‫‪ 8!N / f 7‬א א ‪ 4‬א ‪N % 8) $‬א ‪ 8‬א א‪ " Hx‬א ‬ ‫א ‪ _D‬כ‪ `#‬א ‪ _ % G‬א כ א ‪ " 8M‬א‪#%‬א‪ n‬א כאא‪8w5 C‬‬ ‫ ‪ D‬א ‪ b P +n$#‬כ ‪ k;,H‬א כ א א ‪ $#‬א‪ 1#-1‬‬ ‫‪G‬‬ ‫א א& ‪ b o$ 8 %‬כ א ‪#‬א' ‪.#( D$‬‬ ‫‪ _ % f 8‬א < " ‪ 8%‬א ‪ 39 0‬א;‪#‬א‪ R‬א כ א ^א> ‪ R%‬א ‪4&#‬‬ ‫‪ %‬א א ‪%M 8NN " 8 H‬א‪ b +C‬כ < ‪ " P‬א‪b 83 Hx‬אכ‬ ‫‪@ @ †îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(55) ‫‪74‬‬. ‫ א

(56) אא ‪2011 8

(57) 11‬‬. ‫א &‪ N _ % :‬א א‪ 5‬א ‪ x,‬א‪ R‬א‪E‬א ‪%A‬א א א א! ‬ ‫)א‪ C1‬א ‪#‬כא‪ :‬א‪#!1‬א‪ %‬א א‪* +%‬א א א א ‪& 5w‬א‪ 5‬א‪;.‬א ‬ ‫‪ N‬א‪#;1‬א!א‪ +C‬כ א א ‪% 8! $ 4‬א‪N R‬א ‪%M 8‬א‪C‬‬ ‫כ‪#‬א‪ (N _ * 8‬א ‪#‬א‪:"$ " x‬‬ ‫‪ A‬א‪; :‬א א כ א ^א>‪ +‬א? ‪ N‬א א‪ 5‬א א א ‪ x,‬א ‪#‬‬ ‫‪ _ 1‬א ‪%‬א אא א‪E‬א א ^‪ b Kw# #‬כ ‪N‬א ‪;v 8‬כא‪ R‬א ‪%0‬‬ ‫כ‪#‬א‪ 7‬א‪6‬א' א ‪LM 2‬‬ ‫א א‪ %‬א א ‪ B &#‬א א‪ 5‬א ‪G 5 #‬‬ ‫)‪(60‬‬ ‫א ^א ‪N _ %‬א א‪.‬‬ ‫‪ U# f9‬א א ‪ 4‬א א‪M6‬א‪ 5‬א ‪* _ % ONN #‬א ‪ ,‬א ‪0‬א'‬ ‫א‪ .‬א א ‪&U‬א‪ R‬א ‪ P‬א ‪(# & > " 5#‬א‪ +‬א ‪ * A‬‬ ‫א‪0#H‬א‪ B3 5‬א א א ‪0‬א' א‪5 .‬כ ‪N,S‬א א ( ‪N51‬א‪uA L‬א‪H‬א ‪"%‬‬ ‫א ‪3 + > " 5#‬א ‪ _& 3‬א ‪ 8‬א א ‪) 8 " (- "% 4‬א‬ ‫‪ _ % O(#‬א " ‪H* ( > " Z ,‬א ‪ b‬כ ‪ 5w‬א ‪, ; 4‬‬ ‫)‪(61‬‬ ‫א ‪0‬א' א‪3 " .‬א א‪.‬א‪.‬‬ ‫ &‪ :‬א א ‪ 0 4‬א * _ !‪; 7‬א א ‪#H‬א א ( ‪A‬א א‬ ‫א ^‪ u9#N 1 _#; + #‬א ‪5‬א‪ C‬א ‪ _ % [#‬א‪#H.‬א ‪ ?@ < .‬א &‬ ‫א ‪ _ % 5w‬א א‪ _ * 4 2 +m‬א‪^H‬א‪ g‬א‪ 5‬א ‪.‬‬ ‫‪# f10‬א' א א ‪%M 4‬א ‪ 5 _ %‬כ " א‪ , 36‬א ‪0‬א'‬ ‫א‪;A 3 .‬כא‪ R‬אא‪ 5‬א א‪? n% _ * 0 +B‬א‪ Q‬א ‪0‬א' א‪3 .‬‬ ‫‪N‬א' א ‪ ( P‬א א‪5 * `&$ 1 +B‬אכ ‪ 3A‬א‪;6‬כא‪ R‬א ^א> ‪]w‬‬ ‫א‪#H1‬א‪ L‬א א‪ &N B‬א א‪6‬א' א א! א‪ C‬א ‪0‬א' א‪.‬‬ ‫א ‪ ((0‬א‪3 5‬א א א ‪ +‬א ‪ 9 1‬א א ‪! 4‬א ‪ B3 ]M‬א‪;6‬כא‪R‬‬ ‫‪ " B "% q #^ (H _ %‬א א א " ‪%‬א‪Z‬א ‪ )N ,‬א א‪H6‬א‪5‬‬ ‫)‪(62‬‬ ‫א &‪/‬א‪ R‬כא ‪ ! :‬א א‪.C‬‬ ‫‪ ]w f11‬א א ‪ 4‬א‪;6‬כא‪ R‬א ‪$ &#‬א‪ n5‬א א‪ ,-.‬א ‪:0N #‬‬ ‫א א‪ L‬א‪H.‬א ‪ _ %‬א ‪% #‬א‪ 5‬א‪56‬א‪ M‬א [‪5‬א‪!* +%‬א א‪x56‬א א א‪_ % `N‬‬ ‫@‪†îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(58) ‫‬. ‫ א

(59) אא ‪2011 8

(60) 11‬‬. ‫‪75‬‬. ‫א &א' א " א &" " ‪ nJ‬א א‪$ R‬א ‪ K‬א "‪AG +‬א א [כא‬ ‫)‪(63‬‬ ‫‪$‬א‪5‬א ( א ‪ Y‬א @‪H H‬א )א‪ C1‬א ‪#‬כא‪ :‬א‪#!1‬א‪.%‬‬ ‫כ" א‪[ qwH A ?6‬א‪ O&J & C‬א א ‪ 4‬כ‪#‬א‪8‬‬ ‫‪G‬‬ ‫‪U‬א‪? P‬א‪3A Q‬א‪:‬‬ ‫א [ א‪ :_ 6‬א‪ 7‬א‪;.‬כא‪ R‬א ‪%M `NN U‬א‪ C‬כ‪#‬א‪ 8‬א‪6‬א'‪ +‬‬ ‫‪#‬א' א ‪ LM‬א א; ‪A‬כ‪ PM " S‬כ‪#‬א‪5 8‬א ‪ b‬כ ‪5‬א!‪9# P‬כ ‪3A‬א‪8‬‬ ‫א & א ‪ #‬א ‪ #‬כ[ ‪ %‬א ^‪ q #‬א‪ PM‬כ‪#‬א‪.8‬‬ ‫א [ א ‪S‬א‪ _ A :H‬א א ‪ 4‬א ‪ _ % w‬כ‪ " S‬א (א‪ E‬א ‪#‬א‪ ^5‬א ‪ &#‬‬ ‫[‪5‬א‪ %‬א‪ g56‬א ^א א &‪3 0‬א " א ‪ 2‬א ‪0‬א' א‪ .‬א א‪J‬‬ ‫א‪ ,-.‬א‪ ?6‬א )א‪ 8 5‬כא‪. > i H6‬‬ ‫א [ א ‪S‬א ‪ `! 1 :S‬א א ‪ _ % 4‬א א ‪ :?#‬א ‪0‬א א‪$#1‬א ‪ +4‬‬ ‫‪ ,J* _ * :‬א ‪U‬אא‪ C‬א ‪ 5 N‬א *‪ G1‬א ‪.8 1‬‬ ‫א [ א א&‪ 1 :‬כ‪ #‬א א ‪ # 4‬א‪;6‬כא‪ R‬א ‪! (H _ % %0‬א‪n‬‬ ‫*‪H‬א ‪ ?9‬א‪0 S 8& 8E5‬א‪% B%‬א‪8J‬‬ ‫&‪ #‬א ‪ U‬א &‪N :‬א‪G +8N‬‬ ‫‪ B3 #‬א אא‪ C‬א‪;6‬א א ‪ O& #‬א &‪ 5$‬א ‪S‬א (א א‪+,-.‬‬ ‫‪ B3 5 1 3‬א אא‪ C‬כ ‪ #‬א א ‪ _ % :‬א (כ< א ‪ %0‬א ‪4‬‬ ‫‪H* +] 8 $#‬א ‪N‬א‪3 5 B‬א כ‪ " S‬א‪;6‬א" כ‪* $ 8H9‬א ‪3‬א א‪N‬א‬ ‫ ‪(#‬כ א &א‪u* qJ‬א‪ 5‬א ‪0‬א‪.%‬‬ ‫א [ א ^א ‪H 1 :‬כ א ‪b* "D‬א א‪M#‬א א‪N5‬א ‪ 7 -A‬א ‪ q 2‬‬ ‫א ‪#‬א' א‪36‬א‪ n‬א & א ‪(# _&- #‬א ‪:3‬‬ ‫‪; 7! 1‬א א כ א ^א>‪.‬‬ ‫‪ 4A N 2‬א (כא‪ R‬א‪6‬א א ‪ 1‬א " ^‪A M‬א' א א‪.; D m‬‬ ‫‪ (N 3‬א‪ 5‬א ‪$‬א‪5‬א‪.‬‬ ‫‪ B3 A‬א‪6‬א' ‪ n$# 8; O‬א כא‬ ‫‪$* 4‬א' ‪-5‬א ‪ v‬א ‪3‬א ‪G‬‬ ‫‪0‬א *‪H‬א ‪ 3‬כ א ‪ <#‬א * ‪ O‬א' א " ‪$‬א (<‪3 .‬‬ ‫‪@ @ †îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(61) ‫‪76‬‬. ‫ א

(62) אא ‪2011 8

(63) 11‬‬. ‫*‪H‬א ‪P w(#‬‬ ‫ כ ‪ * 9) 1‬א‪ 7 -6‬א ‪ U‬א ‪$‬א‪ R5‬א‪ L‬א ‪G +B‬‬ ‫א‪ 6‬א‬ ‫‪ b‬כ ‪ N‬כ א א‪;A C‬א א ‪#‬א‪ - 5‬כ כא‪ 5‬א ‪($‬א ‪NA‬א ‪G‬‬ ‫‪ "w‬כ‪ 8N‬א א‪ J‬א ‪ =M‬א '‪.‬‬ ‫‪ R,‬א ‪4‬‬‫‪ f7‬א‪ P 8#H5‬כ‪#‬א‪ 7‬א‪6‬א' ‪ % 6‬א א‪G " <-‬‬ ‫‪ 8(N iH2 " ;. 0‬כ‪#‬א‪ 7‬א ^א ( " @ ‪ R‬א ‪Z‬‬ ‫‪ <3A A‬כ‪#‬א" א‪6‬א' ‪3‬א כ‪#‬א‪ " % A" 7‬כ‪#‬א‪ " 7‬א א ‪:' <u " 4‬‬ ‫* ‪G‬‬ ‫» ‪3‬א א‪? ?6‬א‪ Q‬א‪6‬א' א )א= א ‪ D‬א‪ 4A R,-.‬א ‪7D‬‬ ‫)‪(64‬‬ ‫א‪.« > i H6‬‬ ‫א‪,UH‬א " ‪ B3‬א ‪HG‬א ‪(H‬א' *!א א‪% U Hx‬א " א כ‪#‬א"‬ ‫‪ b :‬כ )‪ 5‬א‪Z.‬א‪3 "A * 5‬א"‪:‬‬ ‫א‪%M : '6‬א‪ C‬א ^א א‪6‬א' ! א ‪#‬א א ‪% $‬א‪+‬‬ ‫*‪ )H b‬א ‪ C1U‬א ‪A &N‬אא ‪# %‬א' א א ‪ D‬א ^א‬ ‫א )[ א [כא א &‪ 50‬א כא‪ x‬א &א ‪ 8 +‬א א;‪B3 :S p‬‬ ‫א ‪%M‬א‪ 8#D ) C‬א !‪ _ * L‬כ‪ `#‬א א‪ `3‬א א &‪ #‬כ‪`#‬‬ ‫א‪;6‬כא‪ R‬א ‪U‬א‪.H‬‬ ‫א ‪S‬א‪ : H‬א א ‪ 3402 - N 4‬כ‪#‬א‪ 8‬א‪6‬א' ‪3 : m5 q A‬א א ‪#‬א‪5‬‬ ‫ ‪Z‬כ ‪3‬אכ כ‪$$? O A `#‬א ‪ B3 :S‬א א‪3 PM‬א ‪3 :‬א‬ ‫א ‪#‬א‪ :3 +5‬א‪#-‬א א א א ‪ :3 T4‬א‪ % P J‬א ‪2- T‬א' *!אא‪ :#(N 8N‬א‪).‬א‪7‬‬ ‫‪A‬כ‪ " S‬א ‪.‬‬ ‫‪H‬כ ‪ B3‬א כ‪ `#‬א ^א א‪6‬א' א‪ <u R6‬א‪ ;6‬א ‪:‬‬ ‫‪ f1‬כ‪#‬א‪" 7‬א ^א" ‪* " 7& q- 6‬א‪ <3‬א א‪'A 3 .3182C M‬‬ ‫ >‪ * :‬א ^‪ 3 "& LM Y$‬א‪6‬א' א ^א‪.‬‬ ‫כ‪#‬א‪G 7‬‬ ‫‪ f2‬כ‪#‬א‪ " 7‬א ^א " א‪ R @ " ( R‬א ‪.3 203 C Z‬‬ ‫‪ f3‬כ‪#‬א‪" 7‬א‪6‬א' " ‪ % 6‬א א‪.3 224 C R,- " <-‬‬ ‫‪ f4‬כ‪#‬א‪ "7‬א‪6‬א' " ( " ‪.3 251 C % A N 8)Hx‬‬ ‫‪ f5‬כ‪#‬א‪ " 7‬א ^א " א " !& ‪.3 309 C‬‬. ‫@‪†îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(64) ‫‬. ‫ א

(65) אא ‪2011 8

(66) 11‬‬. ‫‪77‬‬. ‫* ]‪:(3 224 f3151)65)ëæ†H]ÝJø‰àeÜ‰^ÏÖ]‚éfÂêeèÌè†ÃjÖ‬‬ ‫‪ EA ;A R,‬א כא‪ 5‬א ‪ D‬א ‪ 8‬א (‪p‬‬ ‫א‪.‬א‪ % A R‬א א‪G - " <-‬‬ ‫א ‪3 " 8 >A + #‬א‪w .‬א ‪u mJJ‬א‪% N +- 0% H‬א‪.3 224 R‬‬ ‫" ‪ :8?Z‬א‪ &>6‬א כ א‪ " & % A E‬א ‪ _S‬א א ‬ ‫א ‪ .D‬א א א‪-* : C‬א‪ A " &! " :%‬כ‪ S‬א ‪ +H‬א כ א‪3 E‬א‪.‬‬ ‫ א (‪-* : p‬א‪% " :%‬א ‪ #% A‬א & ( א ‪0‬א‪- R‬א " ‪%‬‬ ‫א כ ‪ <u‬א כ ( א (‪ % +R‬א| " א א‪5‬כ ( " ‪ &-‬א ‪U‬א‬ ‫‪ .<3‬א ‪ :8‬א‪.‬א‪ R‬א ‪0‬א&‪ +‬א‪.‬א‪ " ( R‬א ( " א ‪0‬א‪> H‬א;`‬ ‫‪ ; A‬א א‪* " 7& q- A M‬א‪> <3‬א;` ‪- ; A‬א "‬ ‫‪Z %‬כ " ‪ %‬א| א ^&‪.‬‬ ‫‪:R,‬‬‫כ‪#‬א‪ " 7‬א‪6‬א'" ‪ % 6‬א א‪G " <-‬‬ ‫!א א‪ <-‬א כ‪#‬א‪" 7‬א‪6‬א'" ‪3‬כא ^‪$#‬א ‪- +% 6 <!N " %‬א‪B‬‬ ‫א (א‪ k‬א" כ‪" S‬א‪6‬א' א ‪ %0‬א !א‪N‬א ‪$‬א‪5‬א )‪."(66‬‬ ‫&‪ #‬כ‪#‬א‪ 7‬א‪6‬א' " א ‪$‬א ‪ 5‬א‪-6‬א‪ +-‬א א ‪ S 5‬א אא " א כ‪"% R,‬‬ ‫כ‪ :‬א ‪ &#‬א ‪/‬א‪ R‬א א א‪x " R,-.‬כא ‪;A‬כאא א ‪$‬א‪ C‬א "‬ ‫![ ?א א ^‪3 +i‬א " א‪ O 5‬א' א "‪.‬‬ ‫ ‪b‬כ ‪ 8;5 % A‬א| ‪ LM‬כ‪#‬א‪ " +8‬א‪6‬א' א ‪% (#- #‬א‬ ‫‪HA‬א ‪ u,u‬א א ^‪ i‬א ‪-A 3 +$‬א ) ‪ P) +‬כ‪ :‬א; א‬ ‫‪G‬‬ ‫‪HA‬א‪%‬א " א א'‪9 +‬א א ‪[ $‬כא ‪A‬א' א "‪A ....‬א א' א א א!‪#‬‬ ‫" ‪A‬א' ‪ :3A‬א א > (א ‪? 8 <-5 [! " 8 %‬א א‪..."M56‬‬ ‫‪A‬א א ^‪ i^ i‬א‪ :3A <E‬א (‪ ....7‬כ‪ b :‬כ ‪bA "-‬כא‪ N9N 5‬‬ ‫)‪(67‬‬ ‫א‪&M‬א * ‪Z‬א ‪.‬‬ ‫ ‪:Ù]çÚù]äe^jÒ»‚éfÂêe_sãßÚ‬‬ ‫‪- 1‬א‪ 8M% % A 5‬א‪ :E‬א ‪3‬א א כ‪#‬א‪ 7‬כ א א‪<u 7‬‬ ‫‪ L _ * 8 N‬א‪M& <u +:E‬א ‪b 9 9‬אכא א‪5‬א א " ‬ ‫‪@ @ †îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(67) ‫‪78‬‬. ‫ א

(68) אא ‪2011 8

(69) 11‬‬. ‫א ‪($‬א * א ‪#‬א&" * א ‪x‬א‪ , +8H‬כ‪ 4A5 :‬כ‪S‬א " ‪b‬כ א‪;6‬א ‪p‬‬ ‫א‪u‬א‪ b 5‬כ‪ +‬א‪0‬א ‪ #‬כ א‪5‬א !(א ‪ _ * :>#‬א ‪ 4A‬א ‪#^ 4‬א‪B5‬‬ ‫‪;$‬א ‪.8‬‬ ‫‪ % A " 2‬כ‪#‬א‪>A A 8‬א‪ n‬א‪6‬א' א ‪% (#- #‬א‬ ‫א ‪bA‬כא‪5‬א כ‪ +S‬כ" כא )‪ G1A 8‬כ כ‪ :‬א ‪ " 5‬א " א‪u‬א‪ b 5‬כ‬‫ ‪ 'U ,‬א כ‪#‬א‪ : : +7‬א?‪#‬א‪ 5‬א א‪ B@5‬א‪-‬א‪3 +‬א א‪(M‬א ! א ‬ ‫‪G‬‬ ‫‪%‬א‪5‬א‪u % 8N‬אא א כ‪#‬א‪ 7‬כ ‪3 » :8‬א ‪;A‬א ‪ p‬כ‪ 'U +S‬א א כ‪#‬א‪.«7‬‬ ‫‪ % A v 3‬כ‪#‬א‪ 8‬א‪E‬א א ‪:‬‬ ‫‪b A‬כ‪N `- B‬א" א (כ< " ‪0# "A‬א"‪ A 5$# +‬א (כ< א‬ ‫א;‪ b , & +‬כ א&א א ‪.8% 80‬‬ ‫‪ 7‬א‪#3‬א‪ P 8‬א ‪;A Z S A <3#‬א ‪ '-5 p‬א| א ‪N‬א‪B‬‬ ‫!‪;A 8‬א ‪ '-5 p‬א| ‪(M‬א כ א ‪ 8!A " 8 % :(N‬א ‪$‬א‪* 7‬‬ ‫כא ‪3‬אכ ‪ S Z 4A‬א ‪& 0‬א א‪.‬‬ ‫ א‪#3‬א‪ 8‬כ א ‪#‬א" א ! א‪?6‬א‪5 " 5‬א ‪ :3A‬א (‪5 p‬א‬ ‫)‪(68‬‬ ‫‪ :3A‬א ‪3 5 +‬א ‪ K!N‬א‪.‬‬ ‫ ‪Vh^jÓÖ]î×Âð^Û×ÃÖ]ð^ßm‬‬ ‫‪H‬א' כ‪#‬א‪ 7‬א‪6‬א' ‪u % 6‬א א & א כ‪ "u( "+$% :‬א ‪+‬‬ ‫א‪ "%‬א ‪H +8 % n‬א " ‪.8 "# +8%‬‬‫* א' א (א‪ k‬א" ;)»‪ ...‬כ‪#‬א‪ 8‬א‪6‬א' " ‪ " ;A‬א >‪ q‬א ‪ 8‬‬ ‫‪.(69) «B !A‬‬ ‫* א ' ‪ _ %‬כא‪3 H‬א א כ‪#‬א‪ % 7‬כא‪ 5‬א & א א‪#%‬א ‪ 8 % <3‬א ‪8‬‬ ‫א (‪* p‬כ‪S‬א‪ 8% < H 5‬כא &‪ :‬א" ‪ 8)Hx‬כ‪#‬א‪ 8‬א‪6‬א' ‪A‬כ‪ S‬א ‪:‬‬ ‫‪ "%‬כ‪#‬א‪#-A 7‬א‪.% A Bb‬‬ ‫)‪(70‬‬. ‫* א‪ R‬א?‪$#‬א‪ % B5‬א כ " א &א‪ Q‬א &‪.3303C 4‬‬. ‫@‪†îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(70) ‫‬. ‫ א

(71) אא ‪2011 8

(72) 11‬‬. ‫‪79‬‬. ‫{]‪ Vëæ]‚×Ö>Ù]çÚù]>æ‚éfÂêeù>Ù]çÚù]>°eíÞ‡]ç¹‬‬ ‫" א א‪ " Hx‬א כ‪#‬א" כ" א‪##-‬א א ‪:‬‬ ‫‪ 1‬כ‪ % A " :‬א א ‪ 4‬א‪ "%5‬א ‪ 8‬א (‪) +p‬א כ‪#‬א‪ 7‬כ‪:‬‬ ‫א; א @ א‪ '1#-1‬א‪;6‬א ‪ p‬א‪u‬א‪ 5‬א א ‪.‬‬ ‫‪ 2‬כ‪ :‬א; א כא )‪#‬א כ‪#‬א‪ b _ % ' 8‬כ כ‪ S‬א ‪(!#‬א‪C‬‬ ‫א‪#?1‬א‪5‬א‪.C‬‬ ‫‪ 3‬א?‪#‬א‪ 5‬א א ‪ "4‬א‪6‬א' " א‪-‬א כ‪#‬א‪N 8‬כ ‪ _ % 1 8‬א‪_ % 8%,J‬‬ ‫כ‪#‬א‪ 7‬א‪6‬א' ‪.% 6‬‬ ‫‪ 4‬כ‪ :‬א ‪%M‬א‪ C‬א ‪N #‬א א ‪N % A‬א א א א ‪M* P 4‬א א א‪:E‬‬ ‫א ‪5@ +B$% ^#‬א א!‪#‬א א‪ C‬א א א‪.‬‬ ‫‪ D# 5‬א‪M6‬א‪ L‬א א‪ -‬א ‪ n/‬א‪#!1‬א‪ 4$% " %‬א " ‪BuA‬‬ ‫‪G‬‬ ‫א " כ‪#‬א‪ 7‬א‪6‬א' א ‪ b* 4‬כ‪#‬א‪ 4/N % A 7‬כ‪#‬א‪ 7‬א א ‪ % 4‬‬ ‫‪G‬‬ ‫א&‪.‬‬ ‫]‪ í³^¤‬‬ ‫‪ A‬א א ‪ 4‬כא ( " ‪%‬א א ‪ q 9#‬א (‪p‬‬ ‫‪3‬כא ‪G _ * Y ^H‬‬ ‫א ‪ +8‬כא " ‪A‬א‪;Z " :E‬א >(‪ K‬א ^א‪ 8% :H 45‬א (א‪); " k‬‬ ‫א (א‪ % " k‬א כ‪S‬א‪ +‬כא כא " א‪6‬א‪ :E‬א " כ‪#‬א א‪6‬א' ‪0‬א‬ ‫‪D‬א ;א‪ `$ x‬א כ‪#‬א‪ 8‬א‪6‬א' ‪ ,$N‬א ‪ BZ‬א ‪ 7D‬א & "‬ ‫‪ </H‬א א‪$#‬א ^‪N,S "% #‬א כ‪ " S‬א ‪ C,$#‬א ‪0‬‬ ‫א &‪.‬‬ ‫{]‪ VTÚ]çH‬‬ ‫‪ f 1‬א א‪% M‬א‪% " _- " g‬א‪ g‬א (‪ $‬א ‪ `NN +#‬א א‪5‬כ ‪ `N‬א א כ‬ ‫ & ‪ `3 R,%A‬א כ‪ ;A (N +‬כ ( ‪50 +‬א‪ C‬א‪ 5‬כ‪ #‬א (א‪+‬‬ ‫‪* .623 Q +3 +C + +C‬א‪ ; " ( " % " <3‬א א א ‪ `3‬‬ ‫& ‪%A‬א ‪ %‬א א ‪ +% %. (N +`3‬כ‪ #‬א ‪S‬א א ‪ +‬א א‪+C + +3‬‬ ‫‪.142f141 Q+1‬‬ ‫‪ ?f 2‬א " א [‪5‬כ א‪ +R,%6‬א‪ 5‬א & < ‪.264Q +1 R2002 - +15 +",‬‬ ‫‪@ @ †îjÇ@ñbîy@Nc@!!!!!!!!!!!!!!!!!!!!!!!!!!!!!@òßbÈÛa@òîÛbàÜÛ@ÄänÛa@¿@òàçbß@ZÞaìßþa@éibn×ë@ïØÛb½a@ïãbàÜnÛa@ð…ëa†Ûa‬‬.

(73) 2011 8

(74) 11 ‫ א