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Prepared By: Abdul-Razzag Ibn Mohammed Sulaiman Al-Badr. Supervisor: Professor PhD Abdullah Ibn Mohammed Al-Mutlag. Thesis Defense Committee: 1- Professor PhD Abdullah Ibn Mohammed Al- Mutlag (Supervisor and reporter). 2- Dr. Mohammed Ibn Yahia Al- Nujaimi (Member). 3- Dr. Mohammed Ibn Abdullah Al-Shingeeti (Member). Defense Date: 20-2-1421 A.H. corresponds to 23- 5- 2000.A.D Research Problem: The research problem mainly lies in the fact that the confiscation punition scope is not clearly defined by the Islamic Sharria as it usually mixes with Tazzir punition for money taking with no clear lines of demarcation or clear intent in all regulations and systems in effect in the Kingdom of Saudi Arabia. Research Importance :- 1- Memorization and Discussion of Confiscation punition as per the Islamic Sharria. 2- To establish the origin of confiscation punition in the various systems of the K.S.A. 3- Explanation of how confiscation punition has become important currently for the huge expansion in the financial dealings and investment systems. This subject has not been tackled in writing before, from the systematic or applicable points of view. To illustrate quidity of confiscation punition as a criminal penalty and an administrative procedure and to demonstrate the difference between them. Presentation of the features of this punition, how could it be legally applied and adapted. Research Objectives :- 1- Participation in putting the comer stone for the confiscation system in the Kingdom of Saudi Arabia. 2- To show the essence of confiscation and how it differs from fines and financial sanctions. 3- Explanation of various types of confiscation, statement of kind of punition and whether to be principal, complementary or consequential. 4- Clarification of various confiscation forms in Islamic jurisprudence and the analogy system in reference to Saudi regulations and systems. 5- It is within judges jurisdiction to deliver confiscation sentences as principal penalty or as a complementary penalty in addition to the principal punition. 6- Thorough investigations of some law suits and decisions issued by the para juridical committees with regard to confiscation in a trial to infer General principles and bases about confiscation as a financial penalty.: Research Hypothesis / Questions 1- When does a confiscation verdict is issued. 2- What are the objects of confiscation. 3- What are the different forms and types of confiscation in various systems and in Islamic Sharria. 4- To what extent could confiscation consequences have impact on others. 5- Does confiscation penalty expires totally or partially ? 6- How occasional is such penalty of confiscation occur in the penal system of the Kingdom of Saudi Arabia. Research methodology: 1- Definition of research issues terms and to mark out their denotations. 2- I first mention the issue, followed by scholars different opinions about it, evidences supporting each opinion and to pin out the most predominant say through weighing evidences. 3- I mention circulars and regulation issued with regard to research issues in the Kingdom of Saudi Arabia. 4- I attribute all holly Quran verses to their respective surrats, interpret prophet’s sayings and traditions tracing them back to their original resources. 5- Establishment of an applied approach through citation of some juridical applications regarding some law suits settled by courts and customs committees. 6- Adoption of the analytical and inductive approaches for this study. Significant Findings :- 1- The Islamic jurisprudence has considered confiscation among money taking Tazzir penalties. 2- The confiscation punition is practically applied in the Kingdom of Saudi Arabia as per various different regulations and systems in effect in the Kingdom such as bribery, commercial trickery and adulteration, the customs systems and others. 3- Confiscation is a complementary kind punishment that means transference of money ownership to the state. 4- To apply confiscation punition, there must be a juridical verdict issued against a well defined committed crime. 5- Confiscation could be principal, complementary or consequential punition as it could also be a protective measure or compensational procedure. 6- Consequences of confiscation are confined to convicted and do not extend to include singular or universal successors except in very rare cases. : 7- Findings, considerations and legal reasons of juridical verdicts issued by different courts must be clearly stated. 8- Systems and regulations in effect in the Kingdom of Saudi Arabia basically rely on Le Sharia as their major source of legislation. 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