In this scholarly work, Professor Dr. Abul Hasan M. Sadeq establishes that Islam provides a comprehensive code of life where economic behavior is inseparable from spiritual and social dimensions. The core of his argument is the rejection of secular "materialism" in favor of a value-based economic system. While materialism treats material achievement as an end objective, the Islamic system views it strictly as a means to an end—the establishment of overall well-being and success in the Hereafter.

Using the profound metaphor of a boat, Professor Sadeq explains that a boat requires water to move, but will sink if the water gets inside. Similarly, a Muslim is encouraged to pursue economic achievements to fulfill obligations, but must not allow the pursuit of wealth to consume their mission in life. The research emphasizes that when consumption and wealth creation conform to Islamic norms, they are transformed into acts of 'ibadah (worship). Consequently, economic growth and development are not merely secular goals but are ordained for every Muslim to facilitate the macro-setting of a just and prosperous society.

Core Concepts: Development Finance, Islamic Value System, Macro-Economic Growth, Ibadah, Vicegerency, Socio-Economic Well-being, Shari'ah Compliance, AUB.