Kamis, 28 November 2013

UNDANG-UNDANG KODE ETIK AKUNTAN PUBLIK MENGHADAPI ERA IFRS

Semenjak di gantikannya PSAK dengan IFRS di indonesia, para akuntan publik harus mengesuaikan kinerjanya dengan IFRS di karenakan akuntan publik berperan penting dalam dunia usaha. Akuntan publik dituntut untuk menyajikan laporan keuangan dengan kualitas yang tinggi. Mengingat tujuan IFRS adalah memastikan bahwa laporan keungan interim perusahaan untuk periode-periode yang dimaksukan dalam laporan keuangan tahunan, mengandung informasi berkualitas tinggi yang :
1. transparansi bagi para pengguna dan dapat dibandingkan sepanjang peiode yang disajikan
2. menyediakan titik awal yang memadai untuk akuntansi yang berdasarkan pada IFRS
3. dapat dihasilkan dengan biaya yang tidak melebihi manfaat untuk para pengguna
IFRS merupakan sistem penyajian laporan keuangan yang telah digunakan di sebagian besar negara di dunia dan telah menjadi acuan dalam kegiatan akuntansi internasional. Dalam era globalisasi seperti sekarang ini, perusahaan-perusahaan besar maupun kecil membutuhkan akuntan publik untuk memeriksa laporan keuangan perusahaan sehingga menghasilkan informasi yang berkualitas tinggi untuk mengambil keputusan. Dengan demikian, akuntan publik harus meningkatkan kinerja dan profesionalisme dalam menghadapi konvergesi IFRS sehingga dapat memenuhi kebutuhan para pengguna jasa akuntan publik danmenjaga kepercayaan yang diberikan pengguna jasa akuntan publik tersebut.
Sesuai dengan UU Akuntan Publik No. 5 Tahun 2011, Izin akuntan publik dikeluarkan oleh Menteri Keuangan dan berlaku selama 5 tahun (dapat diperpanjang). Akuntan yang mengajukan permohonan untuk menjadi akuntan publik harus memenuhi persyaratan sebagai berikut:
1.   Memiliki Sertifikat Tanda Lulus USAP yang sah yang diterbitkan oleh IAPI atau perguruan tinggi terakreditasi oleh IAPI untuk menyelenggarakan pendidikan profesi akuntan publik.
2.      Apabila tanggal kelulusan USAP telah melewati masa 2 tahun, maka wajib menyerahkan bukti telah mengikuti Pendidikan Profesional Berkelanjutan (PPL) paling sedikit 60 Satuan Kredit PPL (SKP) dalam 2 tahun terakhir.
3.    Berpengalaman praktik di bidang audit umum atas laporan keuangan paling sedikit 1000 jam dalam 5 tahun terakhir dan paling sedikit 500 (lima ratus) jam diantaranya memimpin dan/atau mensupervisi perikatan audit umum, yang disahkan oleh Pemimpin/Pemimpin Rekan KAP.
4.  Berdomisili di wilayah Republik Indonesia yang dibuktikan dengan Kartu Tanda Penduduk (KTP) atau bukti lainnya.
5.      Memiliki Nomor Pokok Wajib Pajak (NPWP).
6.      Tidak pernah dikenakan sanksi pencabutan izin akuntan publik.
7.   Tidak pernah dipidana yang telah mempunyai kekuatan hukum tetap karena melakukan tindak pidana kejahatan yang diancam dengan pidana penjara 5 (lima) tahun atau lebih.
8.      Menjadi anggota IAPI.
9.      Tidak berada dalam pengampuan.
10.  Membuat Surat Permohonan, melengkapi formulir Permohonan Izin Akuntan Publik, membuat surat pernyataan tidak merangkap jabatan sebagaimana dimaksud dalam Pasal 46, dan membuat surat pernyataan bermeterai cukup yang menyatakan bahwa data persyaratan yang disampaikan adalah benar.

SIKAP AKUNTAN PUBLIK TERHADAP ADVERTENSI
JASA AKUNTAN PUBLIK
(Survey Terhadap Akuntan Publik di Jawa Tengah)

BAB I
PENDAHULUAN

A.      Latar Belakang Masalah
Akuntan publik di Indonesia secara rctimi diakui sebagai profesi melalui Undand-Undang No. 54 tahun 1954. Sebagai suatu profesi, akuntan publik harus menlenuhi kriteria-kriteria tertentu agar dapat menjalannian tugasnya secara profesional. Menurut Anderson (1984 : 27), akuntan publik harus memenuhi the rules of profesional conduct berikut ini.
1.       Menguasai keahlian intelcktual nlelalui pendidikan dan latihan yang cukup lama.
2.       Praktek umum dengan memberikan pelayanan kepada masyarakat.
3.       Pelayanan yang bersifat pribadi.
4.       Berlindak obyektif dalam menangani pennasalahan.
5.       Mensubordinasikan kepentingan pribadi.
6.       Terdapat perhimpunan atau ikalan independen yang menetapkan persyaratan (standard of kualification) yang berlaku bagi kompetisi tiap anggotanya, serta membina dan mengembangkan keahlian dan standar pelayanan.
7.       Terdapat kode etik untuk melayani kepentingan umum.
8.       Terdapat Forum pertukaran pendapat, pengetahuan dan pengalaiklan antar sesama rekan sejawat untuk meningkatkan fungsi mereka.

Dalam pelaksanaan tugas profesionalnya, akuntan publik mempunyai pedoiklan khusus. Pelaksanaan tugas akuntan publik di Indonesia diatur dalam Standar Prorfesional Akuntan Publik (SPAP), sedangkan landasan prinsip yang digunakan adalah Standar Akuntarlsi Keuarlgan (SAK).
Akuntan publik adalah profesi bisnis jasa, karena itu kepercayaan masyarakat menjadi hal yang sangat penting. Landasan etik dan moral adalah salah satu cara meraih kepercayaan tersebut. Landasan etik dan moral disusun oleh organisasi profesi dalam bentuk kode etik profesi. Akuntan publik sebagai salah satu profesi di Indonesia telah memiliki kode etik sejak tahun 1973. Kode Etik Akuntan Indonesia pertanla kali disahkan pada konggres l Ikatan Akuntan Indonesia (IAI) tahun 1973. Pada perkembengannya, kode etik etik tersebut rnengalarni beberapa kali perubahan. Kode etik yang berlaku saat ini adalah Kode Etik Akuntan Indonesia hasil konggres IAI tahun 1994 di Bandung.
Profesi akuntan publik dewasa ini di Indonesia mengalami perkembangan yang pesat dan pemahaiklan masyarakat akan profesi ini semakin meningkat. Perkembangan tersebut dipacu oleh meningkatnya  ekonomi Indonesia. Banyaknya perusahaan yang go public ikut berperan dalam peningkatan kebutuhan jasa akuntan public. Hal tersebut memicu perkembangan jumlah akuntan publik dan kantor akuntan publik di Indonesia.
Memasuki era globalisasi saat ini, akuntan publik Indonesia tidak hanya menghadapi persaingan antar akuntan publik dalanl negeri, tetapi juga harus bersiap menghadapi persaingan dengan akuntan publik asing. Sejumlah kesepakatan internasional telah diratifikasi oleh pemerintah antara lain GATT, Uruguay Round dan WTO. Dalam General Agreement on Trade and Tarrifs (GATT), khususnya dalam perjanjian sektor jasa atau General Agreement on Trade in Services (GA'TS), Indonesia sebagai negara peserta terikat untuk memenuhi kewajiban yang tercantum dalam perjanjian tersebut. Kewajiban umum mengaharuskan Indonesia pada saatnya nanti membuka pasarnya Dan menerapkan perlakuan nasional (national treatment) yang sama bagi jasa dan pemasok jasa dari negara lain. Dalam persetujuan perdagangan bidang jasa terdapat beberapa prinsip yang wajib ditaati oleh peserta perjanjian sebagai berikut.
1.       Prinsip Most Favored Nations yaitu memperlakukan jasa dan/atau pemasok jasa yang berasal dari suatu negara tertentu sama dengan jasa dan/atau pemasok.jasa berasal dari negara lain (no less favorable).
2.       Prinsip National Treatment yaitu kewajiban memperlakukan jasa dan/atau pemasok jasa yang berasal dari negara lain sama dengan jasa dan/atau pemasok jasa yang berasal dari Negara lain sama denan jasa dan/atau pemasok jasa yang berasal dari dalam negeri peserta.
3.       rinsip Progressive Liberalazation yaitu melakukan perundingan dengantujuan mengurangi hambatan-hambatan perdagangan berupa peraturan dan kebijakan yang tujuan akhirnya adalah penghapusan semua haranpan perdagangan internasional.
4.       Prinsip Transparance yaitu kewajiban menyerahkan, menerbitkan dan menjamin ketersediaan semua informasi, peraturan perundangan dan kebijakan yang dapat mempengruhi perdagangan jasa internasional untuk keperluan negara peserta dan agar diketahui oleh negara peserta lainnya.
Berdasarkan prinsip-prinsip tersebut, maka dengan berlakunya GATS perdagangan jasa akan dilakukan berdasarkan aturan perdagangan jasa Internasional. Menurut Ruru (1994 : 37), kesepakatan GATS memberikan tantangan sekaligus peluang bagi para profesional di Indonesia. Diantara tantangan yang akan muncul salah salunya adalah kehilangan market share / pangsa pasar. Lintas perpindahan para protesional dari satu negara ke negara lain menjadi sangat cepat dan hampir tanpa hambatan. Hal ini akan meningkatkan persaingan antar para profesional, tidak hanya pada tingkat nasional tetapi lebih pada tingkat internasional. Masuknya profesional luar negeri menyebabkan profesional dalam negeri yang tidak kompetitif kehilangan market share. Tantangan tersebut bisa menjadi peluang jika profesional dalam negeri mampu bersaing di pasar internasional. karena kesepakatan GATS memberikan akses yang luas ke pasar internasional. Bidang jasa profesi di Indonesia, termasuk jasa akuntan publik harus berusaha agar tidak kehilangan pangsa pasar dalam negeri sekaligus meraih kesempatan akses ke pasar internasional. Menurut Rum (1994 : 41) hal-hal yang dapat dilakukan untuk mengantisipasi perkembangan tersebut adalah dengan meningkatkan technical capability dan kemampuan mengadaptasi norma, standar, peraturan dan praklek yang berlaku internasional.
Gagasan tentang antisipasi lain yang timbul untuk mempertahankan pangsa pasar dalam negeri dan rneraih pangsa pasar luar negeri adalah advertensi / iklan di bidang,jasa akuntan publik. Advertensi adalah perpanjangan tangan proses pemasaran dan salah satu strategi untuk merebut pasar. Menurut American Marketing Asscotiation(dalam Kotler, 1994 : 337), advertensi adalah any paid form ofnon ersonal presentation and promotion of ideas, goods or services by an identified sponsor. Kode Etik Akuntan Indonesia melarang anggotanya untuk mengiklankan atau menyuruh orang lain unluk mengiklankan nama atau jasa yang diberikan, kecuali yang sifatnya pemberitahuan. Pelarangan terhadap advertensi mulai diperdebatkan pada Rapat Sidang Komisi Etik pada Konggres VI IAl di Jakarta. Pada rapat tersebut muncul gagasan untuk memperbolehkan Iklan dengan batasan-batasan tertentu dengan alasan untuk rnenghadapai era globalisasi dan antisipasi masuknya akuntan asing di Indonesia. Perkembangan yang terjadi di Amerika Serikat dan Australia mengenai advertensi pada profesi akuntan publik ikut memicu gagasan tersebut. Akuntan publik Amerika Serikat melatihThe American Institute of Certified Public (AICPA) telah merevisi kode etiknya sehingga memperbolehkan anggotanya memasang Iklan.
Perkembangan tesebut menimbulkan pertanyaan mengenai relevansi pelarangan advertensi pada profesi akuntan publik. Menurut Ostlund (1985: 112) ada beberapa pendapat yang biasanya dikemukakan untuk menolak advertensi pada profesi akuntan publik ,yaitu berikut ini.
1.       Advertensi akan merusak independensi. Menurut Ostlund advertensi hanyalah salah satu cara memberi informasi kepada klien potensial tentang keberadaan dan jasa-jasa yang tersedia. Hal ini berarti klien sendirilah yang harus mencari dan memilih akuntan publik, oleh karena itu independensi akuntan publik tidak akan terpengaruh.
2.       Kredibilitas dan martabat profesi akuntan publik akan jatuh karena advertensi. Menurut Ostlund dalam masyarakat yang menginginkan kebebasan arus informasi dari segala sumber saat ini, pendapat tersebut tidak relevan lagi. Bank dan perusahaan jasa asuransi dapat melakukan advertensi tanpa dipandang sebagai penurunan martabat karena masyarakat memerlukan informasi yang terkandung dalam advertensi tersebut.
3.       Harga jasa yang dibebankan kepada klien akan meningkat karena biaya advertensi akan dibebankan kepada mereka. Menurut Ostlung pendapat tersebut adalah bentuk penolakan terhadap segala jenis advertensi oleh semua jenis usaha. Advertensi kemungkinan akan dapat mengurangi harga jasa yang dikenakan terhadap masyarakat karena advertensi akan memacu kantor-kantor akuntan publik unhik beroperasi secara lebih efisien agar dapat bersaint; secara efektif.
4.       Advertensi akan menurunkan kualitas jasa. Menurut Ostlund sceorang profesional akan memberikan -jasa-jasa yang diperlukan kepada klien tanpa membedakan bagaiana dia mendapatkan klien tersebut.
Berdasarkan uraian di atas penulis tertarik untuk mengadakan penelitian mengenai sikap akuntan publik terhadap advertensi jasa akuntan publik. Sikap adalah kecenderungan kuat untuk merasa dan bertingkah laku dengan caranya sendiri terhadap suatu obyek.
Penelitian yang merjadi acuan bagi penulis adalah penelitian yang dilakukan oleh James 11. Sellers dan Paul J. Solomon- Penelitian tersebut dimuat dalam The Jounal of Accountancy bulan Februari tahun 1978 dengan judul CPA Advertising :opinions of the profession. Dalam penelitian lersebut Sellers dan Solomon berusaha untuk menilai sikap anggota American Institute of Certified Public Accountant terhadap advertensi pada profesi akuntan publik. Penilaian tersebut dilakukan mclalui sikap anggota AICPA terhadap dampak maupun manfaat advertensi pada (1) image profesi (2) kualitas jasa (3) kesadaran konsumen (4) kantor akuntan public besar/kecil (5)tastefulness of advertising dan (6) strategi profesi.
B.      Rumusan Masalah
Dalam waktu yang tidak lama lagi Indonesia akan menghadapi era globalisasi dan diratifikasinya sejumlah perjanjian internasional oleh pemerintah menyebabkan persaingan baik sektor industri maupun jasa akan semakin ketat dengan masuknya barang maupun jasa asing. Sektor jasa akuntan publik akan ikut merasakan dainpaknya karena akuntan asing boleh berpraktek di Indonesia. Dalam pemasaran salah satu strategi menghadapi persaingan adalah dengan melakukan advertensi atau
Iklan. Kode Etik Akuntan Indonesia dalam Pernyataan Etika Profesi no. menyebutkan bahwa Iklan bagi kantor akuntan publik tidak diperkenankan kecuali yang silatnya pemberitahuan. Dalam menyambut era globalisasi saat ini pembatasan ini menimbulkan ketimpangan karena akuntan public dari negara-negara maju misalnya Amerika Serikat dan Australia, melalui kode etiknya telah diijinkan untuk melakukan advertensi. Perlu atau tidaknya revisi terhadap pengaturan Iklan dalam Kode Etik Akunlan Indonesia tergantung dari sikap akuntan publik terhadap advertensi jasa akuntan pubik.
Berdasarkan uraiai di atas pokok masalah dalam penelitian ini adalah "bagaimana sikap akuntan publik terhadap advertensi.jasa akuntan publik?".
C.      Tujuan Nenelitian
Tujuan dari penelitian ini adalah memberikan gambaran sikap akuntan publik terhadap advertensi jasa akuntan publik.
D.      Manfaat Penelitian
1.       Bagi Ikatan Akuntan Indonesia khususnya Komisi Kode Etik, sebagai masukan mengenai perlu atau tidaknya merevisi Kode baik Akuntan Indonesia dalam hal pengaturan mengenai Iklan bagi kantor akuntan publik.
2.       Bagi pihak lain, sebagai baa referensi tambahan untuk penelitian sejenis

                  
Bab                           II            LANDASAN TEORI
Berisi pengertian sikap, perkembangan profesi akuntan publik di Indonesia, perkembangan Kode Etik Akuntan Indonesia, advertensi pada sektor.jasa akuntan publik dan review penelitian terdahulu.
Bab                          III           METOLOGI PENELITIAN
Berisi tentang tipologi penelitian, kriteria responden, identifikasi dan teknik pengukuran variabel, teknik pengumpulan data, uji data, dan teknik analisis data.
Bab                     IV                ANALIS DATA
Berisi persiapan dan pelaksanaan penelitian, pengujian data, tabulasi data, dan analisis data.
Bab                     V                 KESIMPULAN DAN SARAN
Berisi Kesimpulan yang diperoleh dari penelitian dan saran-saran.

Daftar Pustaka

Ancok, Djamaludin. 1992. Teknik Penyusunan Skala Pengukur. Yogyakarta. Pusat Penelitian Kependudukan

Anderson, R. J.. 1984. The Internal Audit. Second Edition. Toronto : Copp Clark Pittman Ltd.

Charmichael and John J. Willingham. 1985. Perspectives In Auditing. Fourth Edition. Mc Graw-Hill Book Company.

Darling, John R. 1977. Attitudes Toward Adverstising By Accountants. Journal of Accountancy 143. 2 February, p.48-53

Hanggi, Gerald A. 1980. Media Advertising As A Practice Development Tool.Journal of Accountancy 149. 1 January, p.54-58.

Ikatan Akuntan Indonesia. 1994. Kode Etik Akuntan Indonesia.

Kell, Water G and William H. Boynton. 1989. Modern Auditing. Fourth edition. New York New : John Willey and Sons.

Kotler, Philips. 1994. Marketing management: Analysis, Planning, Implementation And Control. Eight edition. New Jersey : Prentice hall Inc.

Luthans, Fred. 1995. Organizational Behavior. Seventh edition. New York : Mc Graw Hill Book Company.

Ruru, Bacelius. 1994. GATT dan Kesiapan Mutu Jasa Profesi di Indonesia.Prosiding Konggres VII Ikatan Akuntan Indonesia. Hal. 29-44.

Seller, James H and Paul J. Solomon. 1978. CPA advertising : opinions of the
profession. The Journal of Accountancy. February, p. 70-76.

Siegel, Gary and Helena Ramanauskas-Marconi.1989. Behavioral Accounting.Sothwestern Publishing Co.

Singarimbun, Masri. 1989. Metode Penelitian Survai. Jakarta: LP3ES


Minggu, 26 Mei 2013

Enyah...

Hai malam...Seketika aku berfikir, mengapa masih saja aku merindukan yang tak seharusnya kurindukan. Memikirkan hal yang sedang susah payah ingin ku enyahkan. Mungkin aku hanya seorang pecundang, yang ingin berlari jauh dari kenyataan, kenyataan yang menuliskan bahwa kamu bukan siapa-siapa ku lagi, kenyataan bahwa begitu sakit memandangmu, begitu nelangsa melihat sosokmu. Perih.... Pedih pula....Aku yang seolah seperti tidak pernah mengenalmu, dan begitu juga sebaliknya. Maafkan aku yang mungkin begitu munafik, dan yang belum bisa melupakan semuanya. Aku ingin menyerah, aku ingin berlari memelukmu, dan bilang "akupun merindukanmu sayang....aku begitu merindukanmu...". Tapi aku sudah lelah, aku sudah lelah untuk memulai semuanya, untuk terus memulai mengatakan apa yang kurasakan. Sedangkan kamu, hanya bisa memendam itu, seolah gak pernah punya nyali untuk merengkuhku sebentar saja. Apa aku memang tidak pantas untuk kau perjuangkan? Sedangkan dulu aku selalu berusaha untuk mempertahankan kita. Begitu sakit rasanya ketika sedang berjuang untuk pergi dari tempat yang sebenarnya kita masih ingin tinggal, tetapi begitu banyak yang menjadikan itu bahan lelucon. Dan kamu tidak benar-benar berusaha menjaga perasaanku. Aku tau, semua nya sudah lama berakhir. Segalanya sudah berbeda dan aku hanya cukup harus menerima semuanya. Aku hanya ingin lepas dari bayang-bayangmu. Aku juga ingin mengejar kebahagiaanku sendiri tanpa di hantui kenangan apapun tentangmu. Jikalau memang aku tidak begitu berharga, setidaknya Tuhan telah mempersiapkan seseorang yang akan membuatku merasa bermakna lebih daripada berharga. Dan kamu, hanya bisa melihatku berbalik pergi dengan kebahagiaanku yang baru. Dapatkah kamu ikhlas, saat seseorang yang kamu fikir akan terus-menerus mengemis meminta kebahagiaan darimu ternyata menemukan seseorang yang jauh lebih layak untuk membahagiakan dia? Prioritasku sekarang memang buka tentang percintaan, aku mengejar sebuah tittle dengan usahaku yang begitu keras. Menata hidup yang telah terlanjur hancur berkeping menjadi lebih tertata rapi. Aku ingin jadi lebih baik tanpa kamu. Karna aku ingin mendapatkan yang jauh lebih baik daripada apa yang aku dapat ketika aku bersamamu. Semuanya aku telan sendirian. Kamu gak perlu tau lagi apapun tentangku, begitupun denganku, yang tidak ingin lagi tau apapun tentangmu. Apapun! Biarkan lah takdir Tuhan berjalan sesuai aturannya. Sekeras dan sejauh apapun aku menghindar, jika Dia menakdirkan ku bertemu kamu di beberapa kesempatan, aku bisa apa? Aku hanya bisa memalingkan wajahku, untuk sebisa mungkin tidak memandang sumber kesakitaku yang telah berlangsung berbulan-bulan lamanya, kamu. Maklumi aku Ya Tuhan.... Yang belum bisa mengikhlaskan semuanya terjadi dihidupku, yang masih enggan berhadapan dengannya, yang masih selalu berkilah dari kenyataan pahit ini. Biarkanlah aku memperlakukannya hanya sebagai orang yang sekedar aku kenal, bukan orang yang pernah aku sayang dan menyayangiku. Kelak jika engkau menakdirkan hati ini luluh untuk memaafkan semuanya, kami pasti akan kembali baik-baik saja. Berbahagialah engkau yang tidak lagi ku ketahui keberadaanya seperti dulu, akupun sedang memperjuangkan kebahagiaanku sendiri disini.

Rabu, 22 Mei 2013

The World’s Most Beautiful

I’d give anything to see the sun set on the horizon,
I’d do anything to gaze at a full moon in the night sky;
Even a rainbow would make me smile,
And I’d love to swim in crystal clear waters
Of an untouched sea;
Sometimes I’ll see a shooting star,
And try to gaze from afar,
All the diamonds in the night sky;
The mist on the mountains is breathtaking,
As is walking in rainforest;
To see cascading waterfalls I’d do anything for,
As to stand on the highest peak in the world,
And look at the sights below;
I’d love to soar on wings above the clouds,
Across the bluest skies;
I’d do anything to see
All the beautiful things in the world,
Like a red rose blooming in the Sahara,
Like a river twisting through a dusty land,
All the beautiful things in the world;

But I also know I am looking at
The world’s most beautiful creation,
Every time you smile,
And every time I look into your eyes.

http://www.loper-koran.com/2013/02/koleksi-puisi-bahasa-inggris-cinta-dan.html

close to you


Why do birds suddenly appear
Every time you are near?
Just like me, they long to be
Close to you


Why do stars fall down from the sky
Every time you walk by?
Just like me, they long to be
Close to you


On the day that you were born
The angels got together
And decided to create a dream come true
So they sprinkled moon-dust
In your hair of gold
And starlight in your eyes of blue


That is why all the girls in town
Follow you all around
Just like me, they long to be
Close to you


[break]


On the day that you were born
The angels got together
And decided to create a dream come true
So they sprinkled moon-dust
In your hair of gold
And starlight in your eyes of blue


That is why all the girls in town
Follow you all around
Just like me, they long to be
Close to you


Just like me, they long to be
Close to you


(Ah, aahh, aahh) Close to you
(Ah, aahh, aahh) Close to you
(Ah, aahh, aahh) Close to you
(Ah, aahh, aahh) Close to you

PROPHET MUHAMMAD


Muhammad was born in Mecca ( Makkah), Arabia, on Monday, 12 Rabi' Al-Awal (2 August A.D. 570). His mother, Aminah, was the daughter of Wahb Ibn Abdu Manaf of the Zahrah family. His father, 'Abdullah, was the son of Abdul Muttalib. His genealogy has been traced to the noble house of Ishmael, the son of Prophet Abraham in about the fortieth descend. Muhammad's father died before his birth.
Before he was six years old his mother died, and the doubly orphaned Muhammad was put under the charge of his grandfather Abdul Muttalib who took the most tender care of him. But the old chief died two years afterwards. On his deathbed he confided to his son Abu Talib the charge of the little orphan.
When Muhammad was twelve years old, he accompanied his uncle Abu Talib on a mercantile journey to Syria, and they proceeded as far as Busra. The journey lasted for some months. It was at Busra that the Christian monk Bahira met Muhammad. He is related to have said to Abu Talib: 'Return with this boy and guard him against the hatred of the Jews, for a great career awaits your nephew."
After this journey, the youth of Muhammad seems to have been passed uneventfully, but all authorities agree in ascribing to him such correctness of manners and purity of morals as were rare among the people of Mecca. The fair character and the honorable bearing of the unobtrusive youth won the approbation of the citizens of Mecca, and b y common consent he received the title of "Al Ameen," The Faithful.
In his early years, Muhammad was not free from the cares of life. He had to watch the flocks of his uncle, who, like the rest of the Bani Hashim, had lost the greater part of his wealth.
From youth to manhood he led an almost solitary life. The lawlessness rife among the Meccans, the sudden outbursts of causeless and bloody quarrels among the tribes frequenting the Fair of Okadh (The Arabian Olympia), and the immorality and skepticism of the Quraish, naturally caused feelings of pity and sorrow in the heart of the sensitive youth. Such scenes of social misery and religious degradation were characteristic of a depraved age.
When Muhammad was twenty five years old, he traveled once more to Syria as a factor of a noble and rich Quraishi widow named Khadijah; and, having proved himself faithful in the commercial interests of that lady, he was soon rewarded with her hand in marriage. This marriage proved fortunate and singularly happy. Khadijah was much the senior of her husband, but in spite of the disparity of age between them, the most tender devotion on both sides existed. This marriage gave him the loving heart of a woman who was ever ready to console him in his despair and to keep alive within him the feeble, flickering flame of hope when no man believed in him and the world appeared gloomy in his eyes.
Until he reached thirty years of age, Muhammad was almost a stranger to the outside world. Since the death of his grandfather, authority in Mecca was divided among the ten senators who constituted the governing body of the Arabian Commonwealth. There was no such accord among them as to ensure the safety of individual rights and property. Though family relations afforded some degree of protection to citizens, yet strangers were frequently exposed to persecution and oppression. In many cases they were robbed, not only of their goods, but even of their wives and daughters. At the instigation of the faithful Muhammad, an old league called the Federation of Fudul, i.e., favors was revived with the object of repressing lawlessness and defending every weak individual - whether Meccan or stranger, free or slave - against any wrong or oppression to which he might be the victim within the territories of Mecca.
When Muhammad reached thirty-five years, he settled by his judgment a grave dispute, which threatened to plunge the whole of Arabia into a fresh series of her oft-recurring wars. In rebuilding the Sacred House of the Ka'ba in A.D. 605, the question arose as to who should have the honor of raising the black stone, the most holy relic of that House, into its proper place. Each tribe claimed that honor. The senior citizen advised the disputants to accept for their arbitrator the first man to enter from a certain gate. The proposal was agreed upon, and the first man who entered the gate was Muhammad "Al-Ameen." His advice satisfied all the contending parties. He ordered the stone to be placed on a piece of cloth and each tribe to share the honor of lifting it up by taking hold of a part of the cloth. The stone was thus deposited in its place, and the rebuilding of the House was completed without further interruption.
It is related that, about this time, a certain Usman, Ibn Huwairith, supported by Byzantine gold, made an attempt to convert the territory of Hijaz into a Roman dependency, but the attempt failed, chiefly through the instrumentality of Muhammad.
These are nearly all the public acts related by historians in which Muhammad took part in the first fifteen years of his marriage to Khadijah. As for his private life he is described to have been ever helpful to the needy and the helpless. His uncle Abu Talib had fallen into distress through his endeavors to maintain the old position of his family. Muhammad, being rather rich at this time by his alliance with Khadijah, tried to discharge part of the debt of gratitude and obligation which he owed to his uncle by undertaking the bringing up and education of his son 'Ali. A year later he adopted 'Akil, another of his uncle's sons.
Khadijah bore Muhammad three sons and four daughters. All the males died in childhood, but in loving 'Ali he found much consolation.
About this time, Muhammad set a good example of kindness, which created a salutary effect upon his people. His wife Khadijah had made him a present of young slave named Zaid Ibn Haritha, who had been brought as a captive to Mecca and sold to Khadijah. When Haritha heard that Muhammad possessed Zaid, he came to Mecca and offered a large sum for his ransom. Whereupon Muhammd said: "Let Zaid come here, and if he chooses to go with you, take him without ransom; but if it be his choice to stay with me, why should I not keep him?' Zaid, being brought into Muhammad's presence, declared that he would stay with his master, who treated him as if he was his only son. Muhammad no sooner heard this than he took Zaid by the hand and led him to the black stone of Ka'ba, where he publicly adopted him as his son, to which the father acquiesced and returned home well satisfied. Henceforward Zaid was called the son of Muhammad.
Muhammd was now approaching his fortieth year, and his mind was ever-engaged in profound contemplation and reflection. Before him lay his country, bleeding and torn by fratricidal wars and intolerable dissension's; his people, sunk in barbarism, addicted to the observation of rites and superstitions, were, with all their desert virtues, lawless and cruel. His two visits to Syria had opened to him a scene of unutterable moral and social desolation, rival creeds and sects tearing each other to pieces, carrying their hatred to the valleys and deserts of Hijaz, and rending the townships of Arabia with their quarrels and bitterness.
For years after his marriage, Muhammad had been accustomed to secluding himself in a cave in Mount Hira, a few miles from Mecca. To this cave he used to go for prayer and meditation, sometimes alone and sometime with his family. There, he often spent the whole nights in deep thought and profound communion with the Unseen yet All-Knowing Allah of the Universe. It was during one of those retirements and in the still hours of the night, when no human sympathy was near, that an angel came to him to tell him that he was the Messenger of Allah sent to reclaim a fallen people to the knowledge and service of their Lord.
Renowned compilers of authentic traditions of Islam agree on the following account of the first revelations received by the Prophet.
Muhammad would seclude himself in the cave of Mount Hira and worship three days and nights. He would, whenever he wished, return to his family at Mecca and then go back again, taking wihim the necessities of life. Thus he continued to return to Khadijah from time to time until one day the revelation came down to him and the Angel Gabriel (Jibreel) appeared to him and said: "Read!" But as Muhammad was illiterate, having never received any instruction in reading or writing, he said to the angel: "I am not a reader." The angel took a hold of him and squeezed him as much as he could bear, and then said again: "Read!" Then Prophet said: "I am not a reader." The Angel again seized the Prophet and squeezed him and said: "Read! In the Name of Your Lord, Who has created (all that exists), has created a man from a clot (a piece of thick coagulated blood). Read! And your Lord is the Most Generous, Who has taught (the writing) by the pen, has taught man that which he knew not." (Ch 96:1-4 Quran).
Then the Prophet repeated the words with a trembling heart. He returned to Khadijah from Mount Hira and said: "Wrap me up! Wrap me up!" She wrapped him in a garment until his fear was dispelled. He told Khadijah what had occurred and that he was becoming either a soothsayer or one smitten with madness. She replied: "Allah forbid! He will surely not let such a thing happen, for you speak the truth, you are faithful in trust, you bear the afflictions of the people, you spend in good works what you gain in trade, you are hospitable and you assist your fellow men. Have you seen anything terrible?" Muhammad replied: "Yes," and told her what he had seen. Whereupon, Khadijah said: "Rejoice, O dear husband and be cheerful. He is Whose hands stands Khadijah's life bears witness to the truth of this fact, that you will be the prophet to this people." Then she arose and went to her cousin Waraqa Ibn Naufal, who was old and blind and who knew the Scriptures of the Jews and Christians, and is stated to have translated them into Arabic. When she told him of what she had heard, he cried out: "Holy! Holy! Verily, this is the Namus (The Holy Spirit) who came to Moses. He will be the prophet of his people. Tell him this and bid him to be brave at heart." When the two men met subsequently in the street, the blind old student of the Jewish and Christian Scriptures spoke of his faith and trust: "I swear by Him in Who hand Waraqa's life is, Allah has chosen you to be the prophet of this people. They will call you a liar, they will persecute you, they will banish you, and they will fight against you. Oh, that I could live to those days. I would fight for these." And he kissed him on the forehead.
The first vision was followed by a considerable period, during which Muhammad suffered much mental depression. The angel spoke to the grieved heart of hope and trust and of the bright future when he would see the people of the earth crowding into the one true faith. His destiny was unfolded to him, when, wrapped in profound meditation, melancholy and sad, he felt himself called by a voice from heaven to arise and preach. O you (Muhammad) enveloped (in garments)! Arise and warn! And your Lord (Allah) magnify! (Ch 74:1-3 Quran) He arose and engaged himself in the work to which he was called. Khadijah was the first to accept his mission. She was to believe in the revelations, to abandon the idolatry of her people and to join him in purity of heart and in offering up prayers to Allah the Almighty.
At the beginning of his mission, Muhammad - hereinafter called the Prophet - opened his soul only to those who were attached to him and tried to free them from the gross practices of their forefathers. After Khadijah, his cousin' Ali was the next companion. The Prophet used often to go into the desert around Mecca with his wife and young cousin that they might together offer their heart felt thanks to the Lord of all nations for His manifold blessings. Once they were surprised by Abu Talib, the father of 'Ali. He said to the Prophet: "O son of my brother, what is this religion you are following?" "It is the religion of Allah of His Angels, of His Messengers and of our ancestor Abraham," answered the Prophet. "Allah has sent me to His servants, to direct them towards the truth, and you, O my uncle, are the most worthy of all. It is meet that I should thus call upon you and it is meet that you should accept the truth and help in spreading it."
Abu Talib replied: "Son of my brother, I cannot abjure the religion of my fathers; but by the Supreme Lord, while I am alive, none shall dare to injure you." Then turning towards 'Ali, the venerable chief asked what religion was his. Ali answered: "O father, I believe in Allah and His Prophet and go with him." Abu Talib replied: "Well my son, he will not call you to anything except what is good, therefore you are free to go with him."
After 'Ali, Muhammad's adopted son Zaid became a convert to the new faith. He was followed by Abu Bakr, a leading member of the Quraish tribe and an honest, wealthy merchant who enjoyed great consideration among his compatriots. He was but two years younger than the Prophet. His adoption of the new faith was of great moral effect. Soon after, five notables presented themselves before the Prophet and accepted Islam. Several converts also came from lower classes of the Arabs to adopt the new religion.
For three weary long years, the Prophet labored very quietly to deliver his people from the worship of idols. Polytheism was deeply rooted among the people. It offered attractions, which the new faith in its purity did not possess. The Quraish had personal material interests in the old worship, and their prestige was dependent upon its maintenance. The Prophet had to contend with the idolatrous worship of its followers and to oppose the ruling oligarchy, which governed its destinies.
After three years of constant but quiet struggle, only thirty followers were secured. An important change now occurred in the relations of the Prophet with the citizens of Mecca. His compatriots had begun to doubt his sanity, thinking him crazy or possessed by an evil spirit. Hitherto he preached quietly and unobtrusively. He now decided to appeal publicly to the Meccans, requesting them to abandon their idolatry. For this he arranged a gathering on a neighboring hill and there spoke to them of their folly in the sight of Allah in worshipping pieces of stone which they called their gods. He invited them to abandon their old impious worship and adopt the faith of love, truth and purity. He warned them of the fate that had overtaken past races who had not heeded the preaching of former prophets. But the gathering departed without listening to the warning given them by the Prophet.
Having thus failed to induce his fellow citizens to listen to him, he turned his attention to the strangers arriving in the city on commerce or pilgrimage. But the Quraish made attempts to frustrate his efforts. They hastened themselves to meet the strangers first on different routes, to warn them against holding any communication with the Prophet, whom they represented as a dangerous magician. When the pilgrims or traders returned to their homes, they carried with them the news of the advent of the bold preacher who was inviting the Arabs loudly - at the risk of his own life - to abandon the worship of their dear idols.
Now the Prophet and his followers became subject to some persecution and indignity. The hostile Quraish prevented the Prophet from offering his prayers at the Sacred House of the Ka'ba; they pursued him wherever he went; they covered him and his disciples with dirt and filth when engaged in their devotions; they scattered thorns in the places which he frequented for devotion and meditation. Amidst all these trials the Prophet did not waver. He was full of confidence in his mission, even when on several occasions he was put in imminent danger of losing his life.
At this time Hamza, the youngest son of Abdul Muttalib, adopted Islam. Hamza was a man of distinguished bravery, an intrepid warrior, generous and true, whose heroism earned for him the title of the "Lion of Allah." He became a devoted adherent of Islam and everlost his life in the cause.
The Prophet continued preaching to the Arabs in a most gentle and reasonable manner. He called thepeople, so accustomed to iniquity and wrong doings, to abandon their abominations. In burning words which excited the hearts of his hearers, he warned them of the punishment which Allah had inflicted upon the ancient tribes of 'Ad and Thamud who had obstinately disobeyed the teachings of Allah's messengers to them. He adjured them by the wonderful sights of nature, by the noon day brightness, by the night when it spreads its veil, by the day when it appears in glory to listen to his warning before a similar destruction befell them. He spoke to them of the Day of Reckoning, when their deeds in this world will be weighed before the Eternal Judge, when the children who had been buried alive will be asked for what crime they were put to death.
Almighty Allah said: Nay, they wonder that there has come to them a Warner (Muhammad) from among themselves. So the disbeliveers say: "This is a strange thing! When we are dead and have become dust (shall we be resurrected)? That is a far return." We know that which the earth takes of them (their dead bodies), and with Us is a Book preserved (i.e., the Book of Decrees).
Nay, but, they have denied the truth (this Qur'an) when it has come to them, so they are in a confused state (can not differentiate between right and wrong). Have they not looked at the heaven above them, how We have made it and adorned it, and there are no rifts in it? And the earth! We have spread it out, and set thereon mountains standing firm, and have produced therein every kind of lovely growth (plants).
An insight and a reminder for every slave turning to Allah (i.e., the one who believes in Allah and performs deeds of His obedience, and always begs His pardon). And We send down blessed water (rain) from the sky, then we produce therewith gardens and grain (every kind of harvests that are reaped). And tall date palms, with ranged clusters; a provision for (Allah's) slaves. And We give life therewith to a dead land. Thus will be the resurrection (of the dead). Denied before them (i.e. these pagans of Makka who denied you, O Muhammad) the people of Noah, and the dwellers of Rass, and the Thamud, and 'Ad, and Pharaoh, and the brethren of Lot, and the dwellers of the Wood, and the people of Tubba, everyone of them denied their Messengers, so My Threat took effect." (Ch 50: 2-14 Quran)
Almighty Allah also declared: All praises and thanks be to Allah Who Alone created the heavens and the earth, and originated the darkness and the light, yet those who disbelieve hold others as equal with their Lord. He it is Who has created you from clay, and then has decreed a stated term (for you to die). And there is with Him another determined term (for you to be resurrected), yet you doubt (in the Resurrection).
And He is Allah (to be worshipped Alone) in the heavens and on the earth, He knows what you conceal and what you reveal, and He knows what you earn (good or bad). And never an Ayah (sign) comes to them from the Ayat (proofs, evidences, lessons, signs, revelations, etc.) of their Lord, but that they have been turning away from it.
Indeed, they rejected the truth (The Qur'an and Muhammad) when it came to them, but there will come to them the news of that (the torment) which they used to mock at. Have they not seen how many a generation before them We have destroyed whom We had established on the earth such as We have not established you? And We poured out on them rain from the sky in abundance, and made the rivers flow under them. Yet We destroyed them for their sins, and created after them other generations." (Ch 6:1-6 Quran)

As the number of believers increased and the cause of the Prophet was strengthened by the conversions of many powerful citizens, the Prophet's preaching alarmed the Quraish. Their power and prestige were at stake. They were the custodians of the idols, which the Prophet had threatened to destroy; they were the ministers of the worship, which he denounced; in fact their existence and living wholly depended upon the maintenance of the old institutions. The Prophet taught that in the sight of his Lord all human were equal, the only distinction recognized among them being the weight of their piety.
Allah the Exalted said: O mankind! We have created you from a male and a female, and made you into nations and tribes, that you may know one another. Verily, the most honorable of you in the Sight of Allah is that believer who has At Taqwa (one of the Muttaqun, pious and righteous persons who fear Allah much, abstain from all kinds of sins and evil deeds which He has forbidden), and love Allah much (perform all kinds of good deeds which He has ordained. Verily! Allah is All-Knowing, All-Aware." (Ch 49:13 Quran).
The Quraish would have none of this leveling of distinctions, as it reflected upon their long inherited privileges. Accordingly, they organized a system of persecution in order to suppress the movement before it became firmly established. They decided that each family should take upon itself the task of stamping out the new faith on the spot. Each household tortured its own members or adherents or slaves who were supposed to have connected themselves with the new religion. With the exception of the Prophet, who was protected by Abu Talib and his kinsmen, and Abu Bakr, and a few others who were either distinguished by their rank or possessed some influence among the Quraish, all other converts were subjected to different sorts of torture. Some of them were thrown into prison, starved, and then flogged. The hill of Ramada and the place called Bata thus became scenes of cruel torture.
One day the Quraish tried to induce the Prophet to discontinue his teachings of the new religion, which had sown discord among their people. 'Utba Ibn Rabi'a, was delegated to see the Prophet and speak to him. 'Utba said: "O son of my brother, you are distinguished by your qualities; yet you have sown discord among our people and cast dissension in our families; you denounced our gods and goddesses and you charge our ancestors with impiety. Now we are come to make a proposition to you, and I ask you to think well before you reject it." "I am listening to you, O father of Walid," said the Prophet. "O son of my brother, if by this affair you intend to acquire riches, honors, and dignity, we are willing to collect for you a fortune larger than is possessed by any one of us; we shall make you our chief and will do nothing without you. If you desire dominion, we shall make you our king; and if the demon which possesses you cannot be subdued, we will bring you doctors and give them riches until they cure you." When 'Utba had finished his discourse, the Prophet said: "Now listen to me, O father of Walid." "I listen." He replied. The Prophet, recited to him the first thirteen verses of Surah Fussilat, which maybe interpreted as follows: In the Name of Allah The Most Beneficent, The Most Merciful.
Ha Mim (These letters are one of the miracles of the Quran, and none but Allah Alone knows their meanings). A revelation from Allah the Most Beneficent, the Most Merciful. A Book whereof the Verses are explained in detail; - a Quran in Arabic for people who know. Giving glad tidings (of Paradise to the one who believes in the Oneness of Allah, Islamic Monotheism) and fears Allah much (abstains from all kinds of sins and evil deeds) and loves Allah much (performing all kinds of good deeds which He has ordained), and warning (of punishment in the Hellfire to be the one who disbelieves in the Oneness of Allah), but most of them turn away, so they listen not.
And they say: "Our hearts are under coverings (screened) from that to which you invite us, and in our ears is deafness, and between us and you is a screen, so work you (on your way); verily we are working (on our way).
Say (O Muhammad): "I am only a human being like you. It is inspired in me that your Ilah (God) is One Ilah (God - Allah), therefore take the Straight Path to Him (with true Faith - Islamic Monotheism) and obedience to Him, and seek forgiveness of Him. And woe to Al-Mushrikeen; (polytheists, pagans, idolaters, and disbeliveers in the Oneness of Allah, etc, those who worship others along with or set up rivals or partners to Allah etc.) Those who give not the Zakat and they are disbeliveers in the Hereafter. Truly, those who believe (in the Oneness of Allah and in His Messenger Muhammad - Islamic Monotheism) and do righteous good deeds for them will be an endless reward that will never stop (Paradise).
Say (O Muhammad): "Do you verily disbelieve in Him Who created the earth in two Days and you set up rivals (in worship) with Him? That is the Lord of the Alamin (mankind, jinn and all that exists).
He placed therein (the earth) firm mountains from above it, and He blessed it, and measured therein its sustenance (for its dwellers) in four Days equal (all these four days were equal in the length of time), for all those who ask (about its creation). Then He Istawa (rose over) towards the heaven when it was smoke, and said to it and to the earth: "Come both of you willingly or unwillingly." They both said: "We come, willingly." Then He completed and finished from their creation as seven heavens in two days and he made in each heaven with lamps (stars) to b e an adornment as well as to guard (from the devils by using them as missiles against the devils). Such is the Decree of Him the All Mighty, The All Knower.
But if they turn away, then say (O Muhammad): "I have warned you of a Sa'iqa (a destruction awful cry, torment, hit, a thunder bolt) like the Sa'iqa which overtook 'Ad and Thamud (people)." (Ch 41:1-13 Quran).
When the Prophet had finished his recitation, he said to 'Utba: "This is my reply to your proposition; now take what course you find best."
Persecution by the Quraish grew fiercer every day and the sufferings of the Prophet's disciples became unbearable. He had heard of the righteousness, tolerance, and hospitality of the neighboring Christian king of Abyssinia. He recommended such of his companions who were without protection to seek refuge in the kingdom of that pious king, Al Najashi (Negus). Some fifteen of the unprotected adherents of Islam promptly availed themselves of the advice and sailed to Abyssinia. Here they met with a very kind reception from the Negus. This is called the first hijrah (migration) in the history of Islam and occurred in the fifth year of the Prophet Muhammad's mission, A.D. 615. These emigrants were soon followed by many of their fellow sufferers, until the number reached eighty-three men and eighteen women.
The hostile Quraish, furious at the escape of their victims, sent deputes to the king of Abyssinia to request him to deliver up the refugees, that they might be put to death for adjuring their old religion and embracing a new one. The king summoned the poor fugitives and inquired of them what was the religion, which they had adopted in preference to their old faith. Ja'far, son of Abu Talib and brother of 'Ali, acted as spokesman for the exiles. He spoke thus: "O king, we were plunged in the depth of ignorance and barbarism, we adored idols, we lived in unchastity, and we ate dead bodies, and we spoke abomination, we disregarded every feeling of humanity and sense of duty towards our neighbors, and we knew no law but that of the strong, when Allah raised among us a man, of whose birth, truthfulness, honesty, and purity we were aware. He called us to profess the Unity of Allah and taught us to associate nothing with Him; he forbade us the worship of idols and enjoined us to speak the truth, to be faithful to our trusts, to be merciful, and to regard the rights of neighbors; he forbade us to speak evil of the worship of Allah and not to return to the worship of idols of woos and stone and to abstain from evil, to offer prayers, to give alms, to observe the fast. We have believed in him, we have accepted his teachings and his injunctions to worship Allah alone and to associate nothing with Him. Hence our people have persecuted us, trying to make us forego the worship of Allah and return to the worship of idols of wood and stone and other abominations. They have tortured us and injured us until, finding no safety among them, we have come to your kingdom trusting you will give us protection against their persecution."
After hearing the above speech, the hospitable king ordered the deputies to return to their people in safety and not to interfere with their fugitives. Thus the emigrants passed the period of exile in peace and comfort.
While the followers of the Prophet sought safety in foreign lands against the persecution of their people, he continued his warnings to the Quraish more strenuously than ever. Again they came to him with offers of riches and honor, which he firmly and utterly refused. But they mocked at him and urged him for miracles to prove his mission. He used to answer: "Allah has not sent me to work wonders; He has sent me to preach to you."
Thus disclaiming all power of wonder working, the Prophet ever rested the truth of his divine mission upon his wise teachings. He addressed himself to the inner consciousness of man, to his common sense and to his own better judgement. Say (O Muhammad): "I am only a human being like you. It is inspired in me that your Ilah (God) is One Ilah (God- Allah), therefore take the Straight Path to Him (with true Faith - Islamic Monotheism) and obedience to Him and seek forgiveness of Him. And woe to Al Mushrikeen; (polytheists, pagans, idolaters, and disbeliveers in the Oneness of Allah etc., those who worship others along with Allah or set up rivals or partners to Allah etc. (Ch 41:6 Quran)
Despite all the exhortation of the Prophet, the Quraish persisted in asking him for a sign. They insisted that unless some sign be sent down to him from his Lord, they would not believe. The disbeliveers used to ask: "Why has Muhammad not been sent with miracles like previous prophets?" T he Prophet replied: "Because miracles had proved inadequate to convince. Noah was sent with signs, and with what effect? Where was the lost tribe of Thamud? They had refused to receive the preaching of the Prophet Salih, unless he showed them a sign and caused the rock to bring forth a living camel. He did what they asked. In scorn they cut the camel's feet and then daring the prophet to fulfill his threats of judgment, were found dead in their beds the next morning, stricken by the angel of the Lord."
There are some seventeen places in the Quran, in which the Prophet Muhammad is challenged to work a sign, and he answered them all to the same or similar effect: Allah has the power of working miracles, and has not been believed; there were greater miracles in nature than any which could be wrought outside of it; and the Quran itself was a great, everlasting miracle. The Quran, the Prophet used to assert to the disbeliveers, is a book of blessings which is a warning for the whole world; it is a complete guidance and explains everything necessary; it is a reminder of what is imprinted on human nature and is free from every discrepancy and from error and falsehood. It is a book of true guidance and a light to all.
As to the sacred idols, so much honored and esteemed by the pagan Arabs, the Prophet openly recited: They are but names which you have named - you and your fathers - for which Allah has sent down no authority. (CH 53:23 Quran)
When the Prophet thus spoke reproachfully of the sacred gods of the Quraish, the latter redoubled their persecution. But the Prophet, nevertheless, continued his preaching undaunted but the hostility of his enemies or by their bitter persecution of him. And despite all opposition and increased persecution, the new faith gained ground. The national fair at Okadh near Mecca attracted many desert Bedouins and trading citizen of distant towns. These listened to the teachings of the Prophet, to his admonitions, and to his denunciations of their sacred idols and of their superstitions. They carried back all that they had heard to their distant homes, and thus the advent of the Prophet was made know to almost all parts of the peninsula.
The Meccans, however, were more than ever furious at the Prophet's increasing preaching against their religion. They asked his uncle Abu Talib to stop him, but he could not do anything. At , as the Prophet persisted in his ardent denunciations against their ungodliness and impiety, they turned him out from the Ka'ba where he used to sit and preach, and subsequently went in a body to Abu Talib. They urged the venerable chief to prevent his nephew from abusing their gods any longer or uttering any ill words against their ancestors. They warned Abu Talib that if he would not do that, he would be excluded from the communion of his people and driven to side with Muhammad; the matter would then be settled by fight until one of the two parties were exterminated.
Abu Talib neither wished to separate himself from his people, nor forsake his nephew for the idolaters to revenge themselves upon. He spoke to the Prophet very softly and begged him to abandon his affair. To this suggestion the Prophet firmly replied: "O my uncle, if they placed the sun in my right hand and the moon in my left hand to cause me to renounce my task, verily I would not desist therefrom until Allah made manifest His cause or I perished in the attempt." The Prophet, overcome by the thought that his uncle and protector was willing to desert him, turned to depart. But Abu Talib called him loudly to come back, and he came. "Say whatever you please; for by the Lord I shall not desert you ever."
The Quraish again attempted in vain to cause Abu Talib to abandon his nephew. The venerable chief declared his intention to protect his nephew against any menace or violence. He appealed to the sense of honor of the two families of the Bani Hashim and the Bani Muttalib, both families being kinsmen of the Prophet, to protect their member from falling a victim to the hatred of rival parties. All the members of the two families nobly responded to the appeal of Abu Talib except Abu Lahab, one of the Prophet's uncles, who took part with the persecutors.
During this period, 'Umar Al-Khattab adopted Islam. In him the new faith gained a valuable adherent and an important factor in the future development and propagation of Islam. Hitherto he had been a violent opposer of the Prophet and a bitter enemy of Islam. His conversion is said to have been worked by the miraculous effect on his mind of a Surah of the Quran which his sister was reading in her house, where he had gone with the intention of killing her for adopting Islam. Thus the party of the Prophet had been strengthened by the conversation by his uncle Hamza, a man of great valor and merit; and of Abu Bakr and 'Umar, both men of great energy and reputation. The Muslims now ventured to perform their devotions in public.

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