Taxation - United Kingdom

Premiums are not usually deductible against income tax or corporation tax, however qualifying policies issued prior to 14 March 1984 do still attract LAPR (Life Assurance Premium Relief) at 15% (with the net premium being collected from the policyholder).
Non-investment life policies do not normally attract either income tax or capital gains tax on claim. If the policy has as investment element such as an endowment policy, whole of life policy or an investment bond then the tax treatment is determined by the qualifying status of the policy.
Qualifying status is determined at the outset of the policy if the contract meets certain criteria. Essentially, long term contracts (10 years plus) tend to be qualifying policies and the proceeds are free from income tax and capital gains tax. Single premium contracts and those running for a short term are subject to income tax depending upon the marginal rate in the year a gain is made. All UK insurers pay a special rate of corporation tax on the profits from their life book; this is deemed as meeting the lower rate (20% in 2005–06) of liability for policyholders. Therefore a policyholder who is a higher rate taxpayer (40% in 2005-06), or becomes one through the transaction, must pay tax on the gain at the difference between the higher and the lower rate. This gain is reduced by applying a calculation called top-slicing based on the number of years the policy has been held. Although this is complicated, the taxation of life assurance-based investment contracts may be beneficial compared to alternative equity-based collective investment schemes (unit trusts, investment trusts and OEICs). One feature which especially favors investment bonds is the '5% cumulative allowance' – the ability to draw 5% of the original investment amount each policy year without being subject to any taxation on the amount withdrawn. If not used in one year, the 5% allowance can roll over into future years, subject to a maximum tax-deferred withdrawal of 100% of the premiums payable. The withdrawal is deemed by the HMRC (Her Majesty's Revenue and Customs) to be a payment of capital and therefore the tax liability is deferred until maturity or surrender of the policy. This is an especially useful tax planning tool for higher rate taxpayers who expect to become basic rate taxpayers at some predictable point in the future (e.g. retirement), as at this point the deferred tax liability will not result in tax being due.
The proceeds of a life policy will be included in the estate for death duty (in the UK, inheritance tax) purposes. Policies written in trust may fall outside the estate. Trust law and taxation of trusts can be complicated, so any individual intending to use trusts for tax planning would usually seek professional advice from an Independent Financial Adviser and/or a solicitor.

Taxation - USA

United States

Premiums paid by the policy owner are normally not deductible for federal and state income tax purposes, and proceeds paid by the insurer upon the death of the insured are not included in gross income for federal and state income tax purposes.However, if the proceeds are included in the "estate" of the deceased, it is likely they will be subject to federal and state estate and inheritance tax.
Cash value increases within the policy are not subject to income taxes unless certain events occur. For this reason, insurance policies can be a legal and legitimate tax shelter wherein savings can increase without taxation until the owner withdraws the money from the policy. In flexible-premium policies, large deposits of premium could cause the contract to be considered a modified endowment contract by the Internal Revenue Service (IRS), which negates many of the tax advantages associated with life insurance. The insurance company, in most cases, will inform the policy owner of this danger before deciding their premium.
The tax ramifications of life insurance are complex. The policy owner would be well advised to carefully consider them. As always, both the United States Congress and state legislatures can change the tax laws at any time.

Investment bonds

Pensions

Pensions are a form of life assurance. However, whilst basic life assurance, permanent health insurance and non-pensions annuity business all include an amount of mortality or morbidity risk for the insurer, pensions pose a longevity risk.
A pension fund will be built up throughout a person's working life. When the person retires, the pension will become in payment, and at some stage the pensioner will buy an annuity contract, which will guarantee a certain pay-out each month until death.

Annuities

An annuity is a contract with an insurance company whereby the insured pays an initial premium or premiums into a tax-deferred account, which pays out a sum at pre-determined intervals. There are two periods: the accumulation (when payments are paid into the account) and the annuitization (when the insurance company pays out). IRS rules restrict how money can be withdrawn from an annuity. Distributions may be taxable and/or penalized.

Limited-pay & Endowments

Limited-pay
Another type of permanent insurance is Limited-pay life insurance, in which all the premiums are paid over a specified period after which no additional premiums are due to keep the policy in force. Common limited pay periods include 10-year, 20-year, and are paid out at the age of 65

Endowments
Endowments are policies in which the cumulative cash value of the policy equals the death benefit at a certain age. The age at which this condition is reached is known as the endowment age. Endowments are considerably more expensive (in terms of annual premiums) than either whole life or universal life because the premium paying period is shortened and the endowment date is earlier.
In the United States, the Technical Corrections Act of 1988 tightened the rules on tax shelters (creating modified endowments). These follow tax rules in the same manner as annuities and IRAs.
Endowment insurance is paid out whether the insured lives or dies, after a specific period (e.g. 15 years) or a specific age (e.g. 65).

Life insurance - Accidental death

Accidental death is a limited life insurance designed to cover the insured should they pass away due to an accident. Accidents include anything from an injury and upwards, but do not typically cover deaths resulting from health problems or suicide. Because they only cover accidents, these policies are much less expensive than other life insurance policies.
It is also very commonly offered as accidental death and dismemberment insurance (AD&D) policy. In an AD&D policy, benefits are available not only for accidental death, but also for the loss of limbs or bodily functions, such as sight and hearing.
Accidental death and AD&D policies very rarely pay a benefit, either because the cause of death is not covered by the policy, or the coverage is not maintained after the accident until death occurs. To be aware of what coverage they have, an insured should always review their policy for what it covers and what it excludes. Often, it does not cover an insured who puts themselves at risk in activities such as parachuting, flying, professional sports or involvement in a war (military or not). Also, some insurers will exclude death and injury due to (but not limited to) motor racing and mountaineering.
Accidental death benefits can also be added to a standard life insurance policy as a rider. If this rider is purchased, the policy will generally pay double the face amount if the insured dies due to an accident. This used to be commonly referred to as a double indemnity policy. In some cases, insurers may even offer triple indemnity cover.

Whole life coverage

Whole life insurance provides lifetime death benefit coverage for a level premium in most cases. Premiums are much higher than term insurance at younger ages, but as term insurance premiums rise with age at each renewal, the cumulative value of all premiums paid across a life time are roughly equal if policies are maintained until average life expectancy. Part of the insurance contract stipulates that the policyholder is entitled to a cash value reserve, which is part of the policy and guaranteed by the company. This cash value can be accessed at any time through policy loans and are received income tax free. Policy loans are available until the insured's. If there are any unpaid loans upon death, the insurer subtracts the loan amount from the death benefit and pays the remainder to the beneficiary named in the policy.
While the marketing divisions of some life insurance companies often explain whole life as a "death benefit with a savings component", this distinction is artificial according to life insurance actuaries Albert E. Easton and Timothy F. Harris.^[11] The cash value reserve builds up against the death benefit of the policy and reduces the net amount at risk. The net amount at risk is the amount the insurer must pay to the beneficiary should the insured die before the policy has accumulated an amount equal to the death benefit. It is the difference between the current cash value amount and the total death benefit amount. Because of this relationship between the cash value and death benefit, it may be more accurate to describe the policy as a single, indivisible product, as no actual separation of the cash value and death benefit is possible. The insurer is actually setting aside money as a cash reserve to pay the future death benefit claim. This suggests that the cash value is technically part of the death benefit, which is "earned" as cash over time. The lack of separation between the cash value and death benefit also explains why insurers do not pay both the death benefit and the cash value to the beneficiary.
The advantages of whole life insurance are guaranteed death benefits, guaranteed cash values, fixed, predictable annual premiums and mortality and expense charges that will not reduce the cash value of the policy. The disadvantages of whole life are inflexibility of premiums and the fact that the internal rate of return in the policy may not be competitive with other savings alternatives. Riders are available that can allow one to increase the death benefit by paying additional premium. One such rider is a paid-up additions rider.
The death benefit can also be increased through the use of policy dividends, though these dividends cannot be guaranteed and may be higher or lower than historical rates over time. According to internal documents from some life insurance companies, like Massachusetts Mutual, the internal rate of return and dividend payment realized by the policyholder is often a function of when the policyholder buys the policy and how long that policy remains in force. Dividends paid on a whole life policy can be utilized in many ways. First, if "paid-up additions" is elected, dividends will purchase additional death benefit which will increase the death benefit of the policy to the named beneficiary. Since this additional death benefit generates cash value, it also increases the cash value of the policy. Another alternative is to opt in for 'reduced premiums' on some policies. This reduces the owed premiums by the non-guaranteed dividends amount. A third option allows the owner to take the dividends as they are paid out (although some policies provide other/different/less options than these - it depends on the company for some cases). A final option is to invest the dividends in the insurance company's general or separate account.

Universal life coverage

Universal life insurance (UL) is a relatively new insurance product, intended to combine permanent insurance coverage with greater flexibility in premium payment, along with the potential for greater growth of cash values. There are several types of universal life insurance policies which include interest sensitive (also known as "traditional fixed universal life insurance"), variable universal life (VUL), guaranteed death benefit, and equity indexed universal life insurance.
A universal life insurance policy includes a cash value. Premiums increase the cash values, but the cost of insurance (along with any other charges assessed by the insurance company) reduces cash values. However, with the exception of VUL, interest is paid at a rate specified by the company, further increasing cash values. With VUL, cash values will ebb and flow relative to the performance of the investment sub-accounts the policy owner has chosen. The surrender value of the policy is the amount payable to the policy owner after applicable surrender charges, if any.
Universal life insurance addresses the perceived disadvantages of whole life – namely that premiums and death benefit are fixed. With universal life, both the premiums and death benefit are flexible. Except with regards to guaranteed death benefit universal life, this flexibility comes the disadvantage of reduced guarantees.
Depending on how interest is credited, the internal rate of return can be higher as it moves with prevailing interest rates (interest-sensitive) or the financial markets (equity indexed universal life and variable universal life). Mortality costs and administrative charges are known, and cash value may be considered more easily attainable because the owner can discontinue premiums if the cash value allows this.
Flexible death benefit means the policy owner can choose to decrease the death benefit. The death benefit could also be increased by the policy owner, but that would typically require the insured to go through a new underwriting. Another feature of flexible death benefit is the ability to choose from option A or option B death benefits, and to change those options during the life of the insured. Option A is often referred to as a level death benefit. Generally speaking, the death benefit will remain level for the life of the insured and premiums are expected to be lower than policies with an Option B death benefit. Option B pays the face amount plus the cash value. If cash values grow over time, so would the death benefit which is payable to the insured's beneficiaries. If cash values decline, the death benefit would also decline. Presumably, option B death benefit policies would require higher premiums than option A policies.

Life insurance - Types

Life insurance may be divided into two basic classes: temporary and permanent; or the following subclasses: term, universal, whole life and endowment life insurance.

Term insurance

Term assurance provides life insurance coverage for a specified term. The policy does not accumulate cash value. Term is generally considered "pure" insurance, where the premium buys protection in the event of death and nothing else.
There are three key factors to be considered in term insurance:

1. Face amount (protection or death benefit),
2. Premium to be paid (cost to the insured), and
3. Length of coverage (term).

Various insurance companies sell term insurance with many different combinations of these three parameters. The face amount can remain constant or decline. The term can be for one or more years. The premium can remain level or increase. Common types of term insurance include level, annual renewable and mortgage insurance.
Level term policy features a premium fixed for a period longer than a year. These terms are commonly 5, 10, 15, 20, 25, 30 and even 35 years. Level term is often used for long-term planning and asset management as premiums remain constant year to year, allowing for long-term budgeting. At the end of the term, some policies contain a renewal or conversion option. With guaranteed renewal, the insurance company guarantees it will issue a policy of an equal or lesser amount without regard to the insurability of the insured and with a premium set for the insured's age at that time. Some companies however do not guarantee renewal, and require proof of insurability at the time of renewal. Renewal that requires proof of insurability often includes a conversion option that allows the insured to convert the term policy to a permanent one, possibly compelling the applicant to agree to higher premiums. Renewal and conversion options can be very important when selecting a policy.
Annual renewable term is a one-year policy, but the insurance company guarantees it will issue a policy of an equal or lesser amount regardless of the insurability of the applicant, and with a premium set for the applicant's age at that time.
Another common type of term insurance is mortgage life insurance, which usually involves a level-premium, declining face value policy. The face amount is intended to equal the amount of the mortgage on the policy owner's property, such that any outstanding amount on the applicant's mortgage will be paid should the applicant die.
A policy holder insures his life for a specified term. If he dies before that specified term is up (with the exception of suicide), his estate or named beneficiary receives a payout. If he does not die before the term is up, he receives nothing. However, in some European countries (notably Serbia), insurance policy is such that the policy holder receives the amount he has insured himself to, or the amount he has paid to the insurance company in total. Suicide used to be excluded from all insurance policies. However, after a number of court judgements, many insurers began awarding payouts in the event of suicide (except for cases where it can be demonstrated that the insured committed suicide solely to access the policy payout). Generally, if an insured person commits suicide within the first two policy years, the insurer will simply return the premiums paid as a compromise. After this period, the full death benefit may be paid in the event of suicide.

Permanent life insurance

Permanent life insurance is life insurance that remains active until the policy matures, unless the owner fails to pay the premium when due. The policy cannot be cancelled by the insurer for any reason except fraudulent application, and any such cancellation must occur within a period of time defined by law (usually two years). A permanent insurance policy accumulates a cash value, reducing the risk to which the insurance company is exposed, and thus the insurance expense over time. This means that a policy with a million dollar face value can be relatively expensive to a 70-year-old. The owner can access the money in the cash value by withdrawing money, borrowing the cash value, or surrendering the policy and receiving the surrender value.
The four basic types of permanent insurance are whole life, universal life, limited pay and endowment.

Life insurance - Death proceeds

Upon the insured's death, the insurer requires acceptable proof of death before it pays the claim. The normal minimum proof required is a death certificate, and the insurer's claim form completed, signed (and typically notarized). If the insured's death is suspicious and the policy amount is large, the insurer may investigate the circumstances surrounding the death before deciding whether it has an obligation to pay the claim.
Payment from the policy may be as a lump sum or as an annuity, which is paid in regular installments for either a specified period or for the beneficiary's lifetime

Insurance vs assurance

The specific uses of the terms "insurance" and "assurance" are sometimes confused. In general, in jurisdictions where both terms are used, "insurance" refers to providing coverage for an event that might happen (fire, theft, flood, etc.), while "assurance" is the provision of coverage for an event that is certain to happen. In the United States both forms of coverage are called "insurance", for reasons of simplicity in companies selling both products

Life insurance - Costs, insurability and underwriting

The insurer (the life insurance company) calculates the policy prices with intent to fund claims to be paid and administrative costs, and to make a profit. The cost of insurance is determined using mortality tables calculated by actuaries. Actuaries are professionals who employ actuarial science, which is based on mathematics (primarily probability and statistics). Mortality tables are statistically based tables showing expected annual mortality rates. It is possible to derive life expectancy estimates from these mortality assumptions. Such estimates can be important in taxation regulation.
The three main variables in a mortality table are commonly age, gender, and use of tobacco, but more recently in the US, preferred class-specific tables have been introduced. The mortality tables provide a baseline for the cost of insurance, but in practice these mortality tables are used in conjunction with the health and family history of the individual applying for a policy to determine premiums and insurability. Mortality tables currently in use by life insurance companies in the United States are individually modified by each company using pooled industry experience studies as a starting point. In the 1980s and 90s, the SOA 1975–80 Basic Select & Ultimate tables were the typical reference points, while the 2001 VBT and 2001 CSO tables were published more recently. The newer tables include separate mortality tables for smokers and non-smokers, and the CSO tables include separate tables for preferred classes.
Recent US mortality tables predict that roughly 0.35 in 1,000 non-smoking males aged 25 will die during the first year of coverage after underwriting. Mortality approximately doubles for every extra ten years of age, so the mortality rate in the first year for underwritten non-smoking men is about 2.5 in 1,000 people at age 65. Compare this with the US population male mortality rates of 1.3 per 1,000 at age 25 and 19.3 at age 65 (without regard to health or smoking status).
The mortality of underwritten persons rises much more quickly than the general population. At the end of 10 years the mortality of that 25 year-old, non-smoking male is 0.66/1000/year. Consequently, in a group of one thousand 25-year-old males with a $100,000 policy, all of average health, a life insurance company would have to collect approximately $50 a year from each participant to cover the relatively few expected claims. (0.35 to 0.66 expected deaths in each year x $100,000 payout per death = $35 per policy). Other costs, such as administrative and sales expenses, also need to be considered when setting the premiums. A 10 year policy for a 25-year-old non-smoking male with preferred medical history may get offers as low as $90 per year for a $100,000 policy in the competitive US life insurance market.
Most of the revenue received by insurance companies consists of premiums paid by policy holders, with some additional money being made through the investment of some of the cash raised from premiums. Rates charged for life insurance increase with the insurer's age because, statistically, people are more likely to die as they get older. The insurance company will investigate the health of and applicant for a policy to assess the likelihood of incurring a claim, in the same way that a bank would investigate an applicant for a loan to assess the likelihood of a default. Group Insurance policies are an exception to this. This investigation and resulting evaluation of the risk is termed underwriting. Health and lifestyle questions are asked, with certain responses or revelations possibly meriting further investigation. Life insurance companies in the United States support the Medical Information Bureau (MIB), which is a clearing house of information on persons who have applied for life insurance with participating companies in the last seven years. As part of the application, the insurer often requires the applicant's permission to obtain information from their physicians.
Underwriters will determine the purpose of insurance; the most common being to protect the owner's family or financial interests in the event of the insured's death. Other purposes include estate planning or, in the case of cash-value contracts, investment for retirement planning. Bank loans or buy-sell provisions of business agreements are another acceptable purpose.
Life insurance companies are never legally required underwrite or to provide coverage to anyone, with the exception of Civil Rights Act compliance requirements. Insurance companies alone determine insurability, and some people, for their own health or lifestyle reasons, are deemed uninsurable. The policy can be declined or rated (increasing the premium amount to compensate for a greater probability of a claim).^{[citation needed]}
Many companies separate applicants into four general categories. These categories are preferred best, preferred, standard, and tobacco.^{[citation needed]} Preferred best is reserved only for the healthiest individuals in the general population. This may mean, that the proposed insured has no adverse medical history, is not under medication for any condition, and his family (immediate and extended) have no history of early-onset cancer, diabetes, or other conditions. Preferred means that the proposed insured is currently under medication for a medical condition and has a family history of particular illnesses.^{[citation needed]} Most people are in the standard category.^{[citation needed]} Profession, travel history, and lifestyle factor into whether the proposed insured will be granted a policy, and which category the insured falls. For example, a person who would otherwise be classified as preferred best may be denied a policy if he or she travels to a high risk country.^{[citation needed]} Underwriting practices can vary from insurer to insurer, encouraging competition.

Life insurance - Parties to contract

There is a difference between the insured and the policy owner, although the owner and the insured are often the same person. For example, if Joe buys a policy on his own life, he is both the owner and the insured. But if Jane, his wife, buys a policy on Joe's life, she is the owner and he is the insured. The policy owner is the guarantor and he will be the person to pay for the policy. The insured is a participant in the contract, but not necessarily a party to it. Also, most companies allow the payer and owner to be different, e. g. a grand parent paying premiums for a policy on a child, owned by a grandchild.
The beneficiary receives policy proceeds upon the insured person's death. The owner designates the beneficiary, but the beneficiary is not a party to the policy. The owner can change the beneficiary unless the policy has an irrevocable beneficiary designation. If a policy has an irrevocable beneficiary, any beneficiary changes, policy assignments, or cash value borrowing would require the agreement of the original beneficiary.
In cases where the policy owner is not the insured (also referred to as the celui qui vit or CQV), insurance companies have sought to limit policy purchases to those with an insurable interest in the CQV. For life insurance policies, close family members and business partners will usually be found to have an insurable interest. The insurable interest requirement usually demonstrates that the purchaser will actually suffer some kind of loss if the CQV dies. Such a requirement prevents people from benefiting from the purchase of purely speculative policies on people they expect to die. With no insurable interest requirement, the risk that a purchaser would murder the CQV for insurance proceeds would be great. In at least one case, an insurance company which sold a policy to a purchaser with no insurable interest (who later murdered the CQV for the proceeds), was found liable in court for contributing to the wrongful death of the victim (Liberty National Life v. Weldon, 267 Ala.171 (1957)).

Life insurance - Contract terms

Special exclusions may apply, such as suicide clauses, whereby the policy becomes null and void if the insured commits suicide within a specified time (usually two years after the purchase date; some states provide a statutory one-year suicide clause). Any misrepresentations by the insured on the application may also be grounds for nullification. Most US states specify a maximum contestability period, often no more than two years. Only if the insured dies within this period will the insurer have a legal right to contest the claim on the basis of misrepresentation and request additional information before deciding whether to pay or deny the claim.
The face amount of the policy is the initial amount that the policy will pay at the death of the insured or when the policy matures, although the actual death benefit can provide for greater or lesser than the face amount. The policy matures when the insured dies or reaches a specified age (such as 100 years old).

Life insurance

Life insurance is a contract between an insurance policy holder and an insurer, where the insurer promises to pay a designated beneficiary a sum of money (the "benefits") upon the death of the insured person. Depending on the contract, other events such as terminal illness or critical illness may also trigger payment. The policy holder typically pays a premium, either regularly or as a lump sum. Other expenses (such as funeral expenses) are also sometimes included in the premium; however in the United States the predominant form simply specifies a lump sum to be paid on the policy holder's death.
The advantage for the policy owner is "peace of mind", in knowing that the death of the insured person will not result in financial hardship for loved ones.
Life policies are legal contracts and the terms of the contract describe the limitations of the insured events. Specific exclusions are often written into the contract to limit the liability of the insurer; common examples are claims relating to suicide, fraud, war, riot and civil commotion.
Life-based contracts tend to fall into two major categories:

• Protection policies – designed to provide a benefit in the event of specified event, typically a lump sum payment. A common form of this design is term insurance.
• Investment policies – where the main objective is to facilitate the growth of capital by regular or single premiums. Common forms (in the US) are whole life, universal life and variable life policies.

Trend of Shrara for Weddings

Sharara is popular Pakistani dress. Earlier Sharara was brought by Mughals. They introduced ghagra lehnga sharara. Pakistan sharara is very popular in all over the world but mostly it is famous in Pakistan & India. However, Pakistani sharara is divided into two parts and like wide legged pants till the knee, after knee it has big flare from knee onwards. Pakistani sharara is very popular for wedding dress as well.

Choice of Pakistani wedding dress is a quite difficult for bride, Not only for bride but also for the friends, cousins & sisters of bride. The wedding trends change with the passage of time. Now a days sharara trends are totally inn for wedding styles, not only for brides but also for other girls. Simply these days’ girls are mad to wear sharara as wedding dresses.

There are various ranges and styles of sharara. Designers are investing a lot to give different look of shararas. Embroider sharara made by hands make it more beautiful. These days mostly it is liked to wear sharara with long shirt. Pakistani Sharara comes in rich fabric like crepe, satin, chiffon, georgette & silk.

Every designer has its own style to style the sharara. Some make it with small choli and some with long shirt. Gotta laces can also use with embroidery. The experiments of colors and contrasts, with different embroidery like dabka etc increase the graces of this Pakistani wedding dress.

One of the styles of wedding sharara is fishtail sharara. It is very inn these days. Fishtail sharara is tight from hip area and loose bottom. It looks more beautiful with small choli & half sleeves. The cuts of fishtail sharara also called jal pari.

There are no special rules to wear Pakistani sharara, but it will enhance the beauty if you are blessed with smart figure. High heals will look gorgeous with sharara trends. Designing a wedding sharara is an art, it need beautiful mind to design it. Our designers are no doubt very creative.

Dengue Fever in urdu

what is Hajj ?

1.Introduction
	Hajj or pilgrimage to Mecca is one of the five pillars of Islam. Hajj was made obligatory in the 9th year of Hijra. The Holy Prophet sent off 300 Muslims under the leadership of Hazrat Abubakr Siddique (may Allah be pleased with him) to Mecca so that they could perform Hajj. That was the year when it was banned for the Mushrikeen (those who associate partners with Allah) to enter Ka’ba. It was also made unlawful to perform Tawaaf (circling of Ka’ba) with naked body. The following year, 10th Hijra, the Holy Prophet (peace be upon him) announced a head of time he himself would perform Hajj that year. He led tens of thousands of Muslims to Hajj that year and demonstrated to Muslims how to perform all the rites and rituals of the Hajj. This Hajj is known in history as Hajjatul Wida’ or Farewell Pilgrimage because this proved to be the last Hajj the Holy Prophet (peace be upon him) performed. At the end of this farewell pilgrimage, the divine revelation that had started some 22 years ago came to an end with the following verse of Surah Al-Maidah: “This day have I completed My commandments for you, and have brought to its fullness the favor that I have bestowed upon you, and have chosen Islam as your religion” .Hajj is an act of worship just like Salat (five daily prayers) and Sawm (fasting in the month of Ramadan). Muslims from all over the world gather in Mecca in the last month of Muslim calendar and worship Allah. Hajj is a special worship that lasts for several days. This is an occasion that brings Muslims of all countries, colors, and races to one place – the Ka’ba. This is a unique opportunity of worshipping Allah collectively in a large gathering at one place.c
	2.  Significance & Philosophy of hajj
	Every nation and society has a center of unity where they get together to worship God. They see prosperity and culture as relics of unity. People of the society get to know each other and understand each other’s difficulties. They form a unified front to remove these difficulties and achieve their goals. Allah says in the Holy Quran: “And to every people We appointed rites of sacrifice, that they might mention the name of Allah…” (22:34) With this idea, Hajj has been made a pinnacle of worship in order that Muslims who gather to perform Hajj can praise their Lord and Master, be thankful for His blessings, and humbly pray to Him for the removal of their difficulties. Muslims living in various parts of the world get to know each other, lay the foundation of social culture, give advice to each other, and provide opportunity for collective struggle.
	3.   Upon Whom Is It Obligatory To Perform Hajj
	An adult Muslim of a sane mind, an able body and having means to bear the expenses must perform this act of worship once in his/her lifetime. There should be peace on the way to Mecca and there should be no hindrance or restriction in traveling to Mecca. Hajj is not obligatory for children, the sick, and those who are unable to bear the expenses for Hajj.
	4.   What are the Timings of Hajj (Pilgrimage)
	There are specific months for performing the Hajj and are called “Months of Pilgrimage.” These three Islamic months are Shawwal, Ze-Qa’d and Dul-Hajj. During these three “Months of Hajj”, one prepares for the pilgrimage, attains good morals, and completes other physical conditions for the pilgrimage. All the essential duties of the pilgrimage have to be completed between 8th and the 13th day of Dul-Hajj. Additional tawaaf  (circling around the Ka’ba), however, may be performed until the end of the month of Dul-Hajj.
	5.   Pillars of Hajj
	There are three basic pillars for performing Hajj: 1.To enter into state of “Ihram” and have the intention to perform the pilgrimage. 2.To stay at the field of “Arafat” on the ninth of Dul-Hajj If someone cannot go to the field of Arafat even for a short time then his/her pilgrimage will not be complete. He/she has to perform the pilgrimage again the following year. 3.Additional circling of the “Ka’ba” that is done after the stay at the field of “Arafat” and performed from the tenth to the end of the month.
	6.      Sequence of Rites and Actions for performing Hajj:
	A.   Departure From Home
	A Muslim must be mindful of his/her duties towards family and fellow human beings. A Muslim who intends to perform Hajj must make sure, before departing for Hajj that his family is provided for during the period he is away for the Hajj. He should pay up his debt and seek forgiveness from fellow human being whom he might have caused harm in the past. He should be diligent in observing Salat (five daily prayers) and Sawm (fasting) in the month of Ramadhan as well as carrying out other religious obligations. He must shun all arrogance and exhibit a character of modesty and humbleness. He must not use unlawfully acquired money or unlawful means to perform Hajj. He should seek sincere repentance from Allah of all his past sins. In short, one should depart for Hajj just like one would wish to depart from this world. One should spend some money in charity as well. A woman is not allowed to perform Hajj alone and must be accompanied by an adult Muslim Mahram (father, husband, son or brother etc.) One should say two Rakat Nafl (supererogatory) prayer before leaving home for Hajj.
	B.  Ihram at Miqat
	When one reaches “Miqat” (any one of the appointed places in Mecca where pilgrims make a vow of pilgrimage) one must perform ablution or take a bath, use perfume, and put on two clean, unstitched, preferably white, pieces of cloth. This pair of clothing is called Ihram. One sheet should be wrapped around the lower part of the body and the other sheet around the upper body; the head should not be covered. Women can perform pilgrimage in the cloths they are wearing. Under normal circumstances a woman’s face should not be covered unless she comes face to face with a stranger and she has to conceal herself. During the five days of Hajj, all Muslims engaged in this worship must remain in this same simple dress. As soon as a pilgrim puts on Ihram and declares his intention to perform Hajj, he/she enters into the state of Ihram and his/her Hajj begins.
	C.   Talbiyah
	After putting on the Ihram, men and women offer two Raka’ts of Nafl (supererogatory) prayer followed by recitation of their “intention” and saying the following words:  “Labbaik Allahumma Labbaik; La Shareeka-laka Labbaik; Innalhamda wan-na’mata-laka wal-mulka Lashreeka-laka" Translation: “Here I am, O Allah! Here I am in Thy August presence; there is no associate with Thee, here am I; surely all praise is Thine and all favors are Thine and the kingdom is Thine, there is no associate with Thee.” These words are recited in Arabic and called “Talbiyah”. These words are an essential part of the state of Ihram and Ihram will not complete without reciting these words. After saying Talbiyah pilgrim is ready to fulfill his obligation of Hajj and is required to fulfill all the conditions laid down for Hajj. While one is in the state of Ihram it is strictly forbidden to engage in foul talk, sexual conduct, arguments, or enter into a war. Allah says in the Holy Quran: “ …so whoever determines to perform the Pilgrimage in these months, should remember that there is to be no foul talk, nor any transgression, nor any quarreling during Pilgrimage. …” (2:198)
	D.  Entering Masjid-el-Haram
	After reaching Mecca, one should head straight to Ka’aba that is situated in bounds of Masjid-el-Haram and perform Tawaaf. It is said that when one has his/her first glance at Ka’aba, whatever prayers one makes is granted.
	E.   Istlam (Kissing the Hajr-e-Aswad)
	The act of kissing the Hajr-e-Aswad (Black Stone) is called Istlam. While kissing the Hajr-e-Aswad, ones hands should be on the wall of the Ka’ba in the same position as when one performs a Sajdah (prostration) during a prayer. If it is not possible to kiss the Hajr-e-Aswad, it is permissible just touch it with a hand and if that is not possible the just point to the Hajr-e-Aswad and blow a kiss to it.
	F.   Tawaaf (Circling of ka’ba)
	After performing Istlam (kissing the Hajr-e-Aswad) as described above, a pilgrim should perform Tawaaf of Ka’ba. Tawaaf is performed by going around Ka’ba seven times keeping the Ka’ba on left hand side (counter clock-wise). Istlam should be performed during each circle. It is also permitted to perform Istlam of Rukun-e-Yemeni (Pillar of Yemen). The seventh circle ends at the Hajr-e-Aswad.
	G.   Nawafal at Muqam-e-Ibrahim
	After completing the Tawaaf, the pilgrim should move to the Muqam-e-Ibrahim (Place of Ibrahim. At this place one should offer two Rakats of prayer while facing Ka’ba.
	H.   Sa’ee (Running between Safa’ and Marwah)
	Allah the Exalted has said the Holy Quran: “Surely, Al-Safa and Al-Marwah are among the Signs of Allah. It is, therefore, no sin for him who is on pilgrimage to the House, or performs Umra, to go round the two. And whoso does good beyond what is obligatory, surely then, Allah is Appreciating, All-Knowing.” (2:159) After praying two Rakats of prayer at Muqam-e-Ibrahim, the pilgrim then moves to “Safa”. At this place, he should face towards Ka’ba and recite Durood, Takbir and Talbiyah. The he should walk briskly towards Marwah and recite the same at Marwah. This counts as one circuit. Now one should move to Safa’ and repeat the prayers. One should complete seven circuits between Safa’ and Marwah. These circuits are called Sa’ee. After performing the circuits between Safa’ and Marwah, one is free to move about and go to a resting place.
	I.   Arriving at Mina
	On 8th day of Dul-Hajj the pilgrims reach at Mina early in the morning after performing Tawaaf-Qudoom. A pilgrim offers Duhr, Asr, Maghrib and Isha’ prayers at Mina and camp there for the night.
	J.   Arriving at Arafat
	On 9th day of Dul-Hajj, after offering Fajr prayer, a pilgrim should move to Arafat. Stay at Arafat is called Waqoof and is the most important part of Hajj. Without this, Hajj cannot be considered complete. If someone misses Waqoof, he should perform Hajj the following year. One listens to the sermon at the plane of Arafat and offers combined Zuhr and Asr prayers. One should stay at Arafat till sunset (Maghrib).
	K.   Arriving at Muzdalifah
	One leaves Arafat after sunset and reaches Muzdalifah in the evening of 9th Dul-Hajj. Combined Maghrib and Isha’ prayers are offered at Muzdalifah. The pilgrims spend the night at Muzdalifah.
	L.   Departure from Muzdalifah
	On the 10th day of Dul-Hajj the pilgrims offer their Fajr prayer as early in the morning as possible. After the Fajr prayer a pilgrim leaves Muzdalifah and arrive at Mina. On the way to Mina one should pick up seventy small stones. As soon as he reaches Mina, he should cast seven stones at Jumrah-tul-Aqba. This act of throwing stones is called Rami. With the throwing of the first stone the requirement to repeatedly recite Talbiyah is lifted. If the pilgrim intends to sacrifice an animal then he should do that after casting stones ad Jumrah-tul-Aqba. After offering the sacrifices a male pilgrim should have his head shaven and female pilgrims are required to cut a small part of her hair. Femle pilgrims are not permitted to have their heads shaven. After the hair cut one can remove the Ihram and may now wear regular cloths.
	M.  Return to Mecca after sacrifice and hair cut. Perform Taawaf-e-Afaza
	After the removal of Ihram the pilgrim is required to return to Mecca to perform another circuit of the Ka’ba. This particular circuit is called Tawaaf-e-Afaza (additional circuit) and is an essential part of the pilgrimage. After this circuit a pilgrim is permitted to return to normal life and all those lawful things that were forbidden are now allowed again.
	N.   Return to Mina after Tawaf-e-Afaza
	After this additional circuit, the pilgrim should return to Mina and stay there for three days. During the stay at Mina on 11th, 12th and 13th day of Dul-Hajj the pilgrim cast seven stones on each of the Jumrah in the following order: Jumrah-tul-Oola, Jamrah-tul-Wusta, and Juramh-tul-Aqba. It is permitted not to cast stones on the third day.
	O.   Return to Ka’ba and Farewell
	On the 12th or the 13th day of Dul-Hajj, the pilgrim returns to the Ka’ba and perform a final circuit. This circuit is called Tawaf-al-Sadr or Tawaf-al-Wida (parting or farewell circuit). After this last circuit, the pilgrim should drink water from Zumzum, kiss the threshold of the door of the Ka’ba, and pray to Allah for forgiveness. He should leave the Ka’ba walking backwards, looking at it the last time, and saying farewell.
	7.   Prohibitions During the Pilgrimage
	It is forbidden to have a hair cut during Hajj or to wear sewn clothes. Pilgrims should offer Fidya (redemption) if he has to wear sewn clothes or have to shave his head due to illness or lice.
	Hunting is forbidden during the pilgrimage days. If the pilgrim hunts during these days then he has to offer the sacrifice of one animal. If he has hunted deer then a lamb should be sacrificed and of ostrich is hunted then camel should be sacrificed. If one cannot offer a sacrifice the he should feed six poor people and if that is not possible the he should fast for three days. Allah says in the Holy Quran:
	“O ye who believe! Kill not game while you are in a state of pilgrimage. And whoso amongst you kills it intentionally, its compensation is a quadruped like unto that which he has killed, as determined by two just men from among you, the dame to be brought as an offering to the Ka’ba; or as an expiation he shall have to feed a number of poor persons, or fast an equivalent number of days, so that he may taste the penalty of his deed. As for the past, Allah forgives it; but whoso reverts to it, Allah will punish him for his offense. And Allah is Mighty, Lord of retribution.
	The game of the sea and the eating thereof have been made lawful for you as a provision for you and the travelers, but forbidden to you is the game of land as long as you are in a state of pilgrimage. And fear Allah to Whom you shall be gathered.
	Allah has made the Ka’ba the inviolable House as a mean of support and uplift of mankind, as also the Sacred Month and the offerings and the animals with collars. That is so that you may know that Allah knows what is in the heavens and what is in the earth, and that Allah knows all things well.
	Know that Allah is sever in punishment and that Allah is also Most Forgiving, Merciful.” (5:95-98)
	If the pilgrim has sexual intercourse with his/her spouse before the first Tawaaf the Hajj will become invalid or unlawful. He/she should continue to perform all the duties of the pilgrimage but he/she has to perform pilgrimage again the next year. Moreover he/she has to sacrifice a camel at Mina to atone the violation.
	8.   Ahsari
	If some difficulty arises after entering the state of Ihram for the Hajj or Umra (i.e., illness, resistance by enemy to prevent from reaching Mecca) then the sacrifice of an animal should be offered and the Ihram removed. We read in the Holy Quran: “ … but if you are kept back, then make whatever offering is easily available; and do not shave your heads until the offering reaches its destination … “ (2:197).
	9.  Umra
	To simply circuit the Ka’ba and perform the seven circuits between Safa and Marwah is called Umra. There is no fixed time for Umra and it can be performed at any time during the year except between the 9th and the 13th of Dul-Hajj (these days are only reserved for the full pilgrimage or Hajj). Entering into the state of Ihram and removal of Ihram is carried out in the same manner as for the full pilgrimage.
	10.  Types Of Hajj:
	There are three types of Hajj:
	a.  Hajj Mufrad:
	All conditions of the Hajj Mufrad are same as described above. One enters into the state of Ihram for Hajj only and no Umra is performed before Hajj.
	b.  Hajj Tamattu :
	This is Hajj when Umra is performed before the Hajj. The pilgrim removes Ihram for Umra on the 8th of Dul Hajj and re-enters into the state of Ihram again for Hajj.
	c.   Hajj Qiran:
	In this Hajj, the pilgrim enters into the state of Ihram for both Umra and the Hajj at one time.
	11. Places of Hajj inside Mecca
	A.  Ka'aba:
	The focus of the pilgrimage is Ka’ba which was rebuilt by Prophet Ibrahim (peace be upon him) some 4000 years ago. Today, Ka’ba stands in the middle of a large courtyard of Masjid-el-Haram or the sacred Mosque. The courtyard of Masjid-el-Haram contains, besides Ka’ba, the Muqam-e-Ibrahim (place of Ibrahim) and the fountain of Zumzum.
	Ka’ba is the first house ever that was built for the worship of One and Only God, Allah. It is also called “Bait-Ullah” (House of Allah), “Bait-ul-Ateeq” (the Oldest House), and Baitul Ma’amoor (Inhabited House).
	Muslims, all over the world, face towards Ka’ba to offer their prayers. This house and the places around it have several signs that have been manifested by Allah. Every inch of this land testifies to the fact that Allah never destroys those who offer sacrifices. To commemorate Allah’s signs and to enhance their faith that Allah truly fulfils His promise, Muslims have been ordered to pay homage to the Ka’ba and these other Signs of Allah. Allah the Exalted, says in the Holy Quran:
	“Surely, the first House founded for mankind is that at Becca (the valley of Mecca), abounding in blessings and a guidance for all peoples. In it are manifest signs; it is the place of Abraham; and whoso enters it, enters peace” (3:96-97)
	Hadrat Ibrahim (peace be upon him) laid a foundation stone for a community in a deserted place by the order of All-Mighty Allah. The he settled his wife, Hajira, and his son, Ishmael, at this place. There was no water at this place and it was not a part of any thoroughfare. The ultimate goal of this unparalleled sacrifice was that his place should serve as a center of universal guidance; that from the progeny of Hadrat Ishmael living in this area would come the greatest prophet whose advent marked the sole cause for the creation of this universe and who would be a mercy for all mankind. The teaching that he brought down would be for the entire world and for all times. In spite of having no sign of any provisions at this place, Hadrat Ibrahim’s (peace be upon him) expectations were superceded. Allah made provisions for water at that place. Slowly the place became populated and was called Becca or Mecca. This was the place where Hadrat Ibrahim (peace be upon him) found lost signs of the first House of Allah that was built for His worship and re-built this house with the help of his son. He fervently prayed to Allah to make this house the “Place for Humanity”.
	B.  Hajr-e-Aswad (The Black Stone)
	There is a black stone in the north-eastern corner of the Ka’ba. This stone is called Hajr-e-Aswad (Black Stone). This stone was probably part of a meteoroid that fell near Mecca on a mountain called Abu Qubais. At the time of construction of Ka’ba, Hadrat Ibrahim brought it down and placed in the corner of the Ka’ba as a great sign and a monument. Anyone who performs pilgrimage is expected to kiss this memorial stone. This stone is part of Allah’s mark and is a sign of Him being the Supreme Being. One loves things that belong to one’s beloved. The same philosophy exists behind kissing the stone. This stone has no power and it provides neither benefit nor harm to anyone.
	C.  Hateem
	A short distance away from Ka’ba towards North there is an open space.The place has small walls around it but there is no ceiling.There is a tradition of the Holy Prophet (peace be upon him) that suggests that this place was left without a roof because not enough wood was available to cover the entire building.A pilgrim should keep this place inside the Tawaaf but it is not right to face towards this place when offering prayers.
	D.  Multazam
	The southern part of the wall between the door of the Ka’ba and the black stone is called Multazam. At the completion of the pilgrimage the pilgrims embrace this part of the wall. This is one way of saying good-bye and a way of expression of extreme love for the House of Allah.
	E.  Rukun-e-Yemeni
	The north-western corner of the Ka’ba faces towards Yemen and this is why it is called Rukun-e-Yemeni (Yemen’s Pillar). It is not appropriate to touch or kiss this part during making a circuit of the Holy Ka’ba.
	F.  Mutaaf
	There is a circle of white stone around the Ka’ba. This is the place where the circuit of the Holy Ka’ba is performed during the pilgrimage. The circuit of the Holy Ka’ba is an integral part of the worship offered seven times during Hajj.
	G.  Muqam-e-Ibrahim (Place of Ibrahim)
	There is a small round-shaped building in front of the door of the Ka’ba and the Multazam. This building has a stone that was used by Hadrat Ibrahim to stand on to complete the walls of the Ka’ba. This is called Muqam-Ibrahim (Place of Ibrahim). After completing the seventh circuit during the pilgrimage, two Raka’t of prayer are offered. One gets more blessings if these Raka’ts are offered at the Place of Ibrahim.
	H.  Zumzum
	A small well is present on the left side of the Place of Ibrahim and to the east of the Ka’ba. This well appeared as a sign when the child Ishmael rubbed his heels on the ground due to his thirst. One drinks water from this well facing the Ka’ba to get blessings.
	I.  Masjid-el-Haram
	Around the Ka’ba is a mosque that has a rectangular shape with rounded corners. Pilgrims offer prayers in this mosque by making circular rows and face towards the Ka’ba.
	J.  Al-Safa and Al-Marwa
	Two small hills in Mecca were located in the north of Masjid-el-Haram. Now these hills have been flattened. Hadrat Hajirah ran seven times between these two hills in search of food and water. Pilgrims are ordained to follow her footsteps and go to these hills seven times.
	12.  Places Outside of Mecca
	A.  Mina
	There is an open ground three miles to the east of Mecca called Mina. There are three stone pillars in this ground that are called Jumrat representing Satan. These stones are called Jumrah-tul-Oola, Jumrah-tul-Wusta, and Jumrah-tul-Aqbah. During the last day of Hajj, the 10th Dul-Hajj and three Tashriq days, pilgrims are required to cast stones at these Jumrah. This act of casting stones at Jumrah is called Ramy al-jimar (throwing small stones). Thousands of animals are sacrificed on this ground to commemorate the great sacrifice of Hadrat Ibrahim and Hadrat Ishmael.
	B.  Arafat
	On the 9th day of Dul Hajj pilgrims gather in a great ground that is located about 9 miles to the southeast Mecca. This ground is called Arafat. Pilgrims stay at this place from the time of Duhr prayer until Maghrib. Jabalu-Rahmat is a small hill that also stands on this ground. A pilgrim is required to stay at this ground for his/her pilgrimage to be acceptable.
	C.  Muzdalifah
	This ground is located roughly three miles from Arafat towards Mina. A small hill Mash’ar-al-Haraam is present in this field. Pilgrims spend the night of 9ht Dul Hajj in this field on their way back from Arafat. They offer Maghrib and Isha prayers combined and then Fajr prayer on the morning of the 10th day of Dul Hajj at this place. Pilgrims are commanded to remember Allah after the Fajr prayer near the mountains of Mash’ar-ul-Haraam.
	D.  Muwaqiat
	Muwaqiat is the plural of Miqat. This is the place where pilgrims enter into the state of Ihram. It is forbidden to go any further from this place without entering the state of Ihram. Ihram is not only wearing specific clothing but it is also a sincere intention to perform the pilgrimage. There are several placed to enter into the state of Ihram that are marked as Miqat depending upon the route taken towards Mecca. Following are the well-known places where the Pilgrims enter into the state of Ihram.
	a.  Mecca
	Pilgrims who live in and around Mecca enter into the state of Ihram in their homes. People can enter into the state of Ihram before leaving their homes. It is not absolutely necessary for “local” pilgrims to enter into the state of Ihram at the Mawaqit, however, it is forbidden to proceed any further from these place without being in the state of Ihram for the people coming from other locations.
	b.  Dul-Hulaifah:
	Five miles from Madina towards Mecca is a small village. Pilgrims arriving from Madina and from its surrounding areas are required to replace their usual clothes with Ihram at this place
	c.  Juhfah
	This place located about forty miles to the south of Mecca. Pilgrims arriving from Egypt, Syria and Southern Africa are required to enter into the state of Ihram at this place.
	d.  Zaat-ul-Irq
	Located about thirty miles from Mecca, the pilgrims coming from Iraq and by land from the eastern side enter into the state of Ihram at this place.
	e.  Qarn-al-Manazil
	Located about 40 miles to the east of Mecca, the Pilgrims arriving from Yemen and by sea enter into the state of Ihram at this place.
	f.  Taneem
	This place is near Mecca and acts as Miqat for people living in Mecca. If someone is living in Mecca and wants to perform Umra then he should go to this place, enter into the state of Ihram and then return to Mecca so that the condition of traveling for the pilgrims is also fulfilled. The Holy Prophet (peace be upon him) has said: “Part of the worship of Hajj and Umra is to travel in the way of Allah and to go out of the city.”
	E.  Haram
	Mecca and its surrounding areas are called Haram. Haram has different boundaries. These boundaries extend to three miles on one side, seven on the other and nine miles towards Jedda. Within these boundaries of Haram it is forbidden to hunt, bother any animal, or to cut grass or trees. One is permitted to kill dangerous animals like snakes, scorpions, rats or animals with rabies (dogs, etc.)