From: entekhab.ir
Subject: نظر مراجع تقلید در سود سپرده بانکی
Date: Wed, 27 May 2026 17:55:23 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--0D0699FF4780DB383FF59842654D1636_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----0D0699FF4780DB383FF59842654D1636_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sIGxhbmc9
ImZhLUlSIj4gPGhlYWQ+IDxtZXRhIGh0dHAtZXF1aXY9IkNvbnRlbnQtVHlwZSIgY29udGVudD0i
dGV4dC9odG1sOyBjaGFyc2V0PVVURi04Ij4gPGxpbmsgcmVsPSJzaG9ydGN1dCBpY29uIiBocmVm
PSJmYXZpY29uLmljbyI+IDxsaW5rIGhyZWY9Imh0dHBzOi8vY2RuLmVudGVraGFiLmlyL2NsaWVu
dC90aGVtZXMvZmEvbWFpbi9jc3MvY29udGVudF85OTIyOC5jc3MiIHR5cGU9dGV4dC9jc3MgcmVs
PXN0eWxlc2hlZXQ+IDx0aXRsZT7Zhti42LEg2YXYsdin2KzYuSDYqtmC2YTbjNivINiv2LEg2LPZ
iNivINiz2b7Ysdiv2Ycg2KjYp9mG2qnbjDwvdGl0bGU+IDwvaGVhZD4gPGJvZHkgY2xhc3M9InNh
dmVfYm9keSI+ICAgICA8ZGl2IGNsYXNzPSJzYXZlX3BhZ2UiIHN0eWxlPSJkaXJlY3Rpb246IHJ0
bCI+ICAgICAgICAgPGRpdiBjbGFzcz0icHJpbnRfbG9nb19jIj4gCTxpbWcgc3JjPSJodHRwczov
L2Nkbi5lbnRla2hhYi5pci9jbGllbnQvdGhlbWVzL2ZhL21haW4vaW1nL3ByaW50X2xvZ28uZ2lm
IiBjbGFzcz0iY2VudGVyX2ltZyI+IDwvZGl2PiA8ZGl2IGNsYXNzPSJuZXdzX3ByaW50X2NvbnRh
aW5lciI+ICAgICA8ZGl2IGNsYXNzPSJuZXdzX3J1dGl0ciI+PC9kaXY+ICAgICA8ZGl2IGNsYXNz
PSJ0aXRsZV9jIj7Zhti42LEg2YXYsdin2KzYuSDYqtmC2YTbjNivINiv2LEg2LPZiNivINiz2b7Y
sdiv2Ycg2KjYp9mG2qnbjDwvZGl2PiAgICAgICAgICA8ZGl2IGNsYXNzPSJuZXdzX3ByaW50X2Nv
bnRlbnQiPiAgICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmludF9pZCI+2qnYryDYrtio2LE6
INux27XbsNu327jbszwvZGl2PiAgICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmludF9kYXRl
Ij7Yqtin2LHbjNiuOiDbsdu0INin2LPZgdmG2K8g27Hbs9u527IgLSDbsNu5Otu027k8L2Rpdj4g
ICAgICAgICA8ZGl2IGNsYXNzPSJ3cmFwcGVyIj48L2Rpdj4gICAgIDwvZGl2PiAgICAgPGRpdiBj
bGFzcz0iYm9keSBib2R5LW92ZXJmbG93Ij48YnI+PGRpdiBhbGlnbj0ianVzdGlmeSI+PGJyPtin
2q/YsSDYsdio2Kcg2K3Ysdin2YUg2KfYs9iq2Iwg2obYsdinINio2KfZhtqp4oCM2YfYpyDYp9uM
2YYg2qnYp9ixINix2Kcg2YXbjOKAjNqp2YbZhtivINmIINmF2LHYr9mFINix2Kcg2KrYtNmI24zZ
giDYqNmHINiz2b7Ysdiv2YYg2b7ZiNmEINmIINqv2LHZgdiq2YYg2LPZiNivINmIINio2YfYsdmH
INmF24zigIzaqdmG2YbYryDZiCDYqNinINmH2YUg2KjYsSDYs9ixINqp2YUg2Ygg2LLbjNin2K8g
2KfbjNmGINio2YfYsdmHINmG24zYsiDYsdmC2KfYqNiqINiv2KfYsdmG2K/Ynzxicj48YnI+2KjZ
hyDar9iy2KfYsdi0INin24zYs9mG2KfYjCDbjNqp24wg2KfYsiDYs9mI2KfZhNin2KrbjCDaqdmH
INio2LHYp9uMINmH2YXZhyDZhdinINio2Ycg2YjbjNqY2Ycg2KjYsdin24wg2KLZhuKAjNmH2Kfb
jNuMINqp2Ycg2KjZhyDYrdmE2KfZhCDZiCDYrdix2KfZhSDYr9ixINiy2YbYr9qv24zYtNin2YYg
2KfZh9mF24zYqiDZhduM4oCM2K/Zh9mG2K8g2Ygg2K3Yp9i22LEg2YbbjNiz2KrZhtivINix24zY
p9mE24wg2YXYp9mEINi02KjZh9mHINmG2KfaqSDZiNin2LHYryDYstmG2K/ar9uM2LTYp9mGINi0
2YjYryDYp9uM2YYg2KfYs9iqINqp2Ycg2YjYp9mC2LnYpyDYp9qv2LEg2LHYqNinINit2LHYp9mF
INin2LPYqiDZiCDZgtio2K0g2KLZhiDZh9mF2KfZhtmG2K8g2KjYsdiu24wg2q/Zhtin2YfYp9mG
INqp2KjbjNix2Ycg2KfYs9iqINm+2LMg2obYsdinINio2KfZhtqp4oCM2YfYpyDYqNmHINmG2YjY
uduMINin24zZhiDaqdin2LEg2LHYpyDYp9mG2KzYp9mFINmF24zigIzYr9mH2YbYr9ifPGJyPjxi
cj7Yr9ixINio2LHYsdiz24wg2KfbjNmGINm+2LHYs9i0INmIINm+2KfYs9iuINio2Ycg2KLZhiDY
qNin24zYryDYqNmHINmG2qnYp9iq24wg2KrZiNis2Ycg2qnYsdiv2Ycg2Ygg2YfYsSDaqdizINio
2LHYp9iz2KfYsyDZhti42LEg2YXYsdis2Lkg2KrZgtmE24zYryDYrtmI2K8g2LnZhdmEINqp2YbY
ry48YnI+PGJyPtiv2LEg2YXYrNmF2YjYuSDZhduM4oCM2KrZiNin2YYg2q/ZgdiqINqp2Ycg2LPZ
vtix2K/Zh+KAjNqv2LDYp9ix24wg2K/YsSDYqNin2YbaqSDZiCDYs9mI2K8g2q/YsdmB2KrZhtiM
INin2q/YsSDYqNmHINmI2KzZhyDYtNix2LnbjCDYqNin2LTYr9iMINin2LTaqdin2YQg2YbYr9in
2LHYryDZiCDYrdmE2KfZhCDYp9iz2KrYmyDZhdir2YTYp9mLINiv2LEg2YLYp9mE2Kgg24zaqSDZ
gtix2KfYsdiv2KfYryDYtNix2LnbjCDZhdin2YbZhtivINmF2LbYp9ix2KjZhyDYqNin2LTYr9iM
INio2YTYp9mF2KfZhti5INin2LPYqi4g2KfZhNio2KrZhyDZh9ixINqp2LMg2K/YsSDYqNin2Yba
qSDYs9m+2LHYr9mH4oCM2q/YsNin2LHbjCDZhduM4oCM2qnZhtiv2Iwg2KjYp9uM2K8g2KjZhyDa
r9mI2YbZh+KAjNin24wg2LnZhdmEINqp2YbYryDaqdmHINmF2LfYp9io2YIg2YbYuNixINmF2LHY
rNi5INiq2YLZhNuM2K/YtCDYtdit24zYrSDYqNin2LTYry48YnI+PGJyPtin2LIg2YXZgtin2YUg
2YXYudi42YUg2LHZh9io2LHbjCDYs9ik2KfZhCDYtNiv2Yc6PGJyPjxicj7YotuM2Kcg2LPZvtix
2K/Zh+KAjNqv2LDYp9ix24wg2K/YsSDYqNin2YbaqSDYqNmHINmC2LXYryDYqNmHINqp2KfYsdqv
24zYsduMINii2YYg2K/YsSDbjNqp24wg2KfYsiDZhdi52KfZhdmE2KfYqiDYrdmE2KfZhCDZiCDY
qNiv2YjZhiDYqti524zbjNmGINiv2YLbjNmCINiz2YfZhSDYs9m+2LHYr9mH4oCM2q/YsNin2LEg
2KfYsiDYs9mI2K/YjCDYqNmHINin24zZhiDYtNix2Lcg2qnZhyDYqNin2YbaqSDZh9ixINi02LQg
2YXYp9mHINiz2YfZhSDYp9mIINix2Kcg2KfYsiDYs9mI2K8g2KjZvtix2K/Yp9iy2K/YjCDYrNin
24zYsiDYp9iz2KrYnzxicj48YnI+2KfbjNi02KfZhiDYrNmI2KfYqCDYr9in2K/Zh+KAjNin2YbY
rzo8YnI+PGJyPtin2q/YsSDYs9m+2LHYr9mH4oCM2q/YsNin2LHbjCDYr9ixINio2KfZhtqpINio
2Ycg2KfbjNmGINi12YjYsdiqINio2KfYtNivINqp2Ycg2LPZvtix2K/Zh+KAjNqv2LDYp9ixINmH
2YXZhyDYp9iu2KrbjNin2LHYp9iqINix2Kcg2KjZhyDYqNin2YbaqSDYr9in2K/ZhyDYqNin2LTY
r9iMINit2KrZkduMINin2YbYqtiu2KfYqCDZhtmI2Lkg2YHYudin2YTbjNiqINmIINiq2LnbjNuM
2YYg2LPZh9mFINiz2b7Ysdiv2YfigIzar9iw2KfYsSDYp9iyINiz2YjYryDZh9mFINio2Ycg2LnZ
htmI2KfZhiDZiNqp2KfZhNiqINiv2LEg2KfYrtiq24zYp9ixINio2KfZhtqpINio2KfYtNiv2Iwg
2KfbjNmGINiz2b7Ysdiv2YfigIzar9iw2KfYsduMINmIINiz2YjYryDYrdin2LXZhCDYp9iyINio
2Ycg2qnYp9ix2q/bjNix24wg2b7ZiNmEINiv2LEg2YXYudin2YXZhNmHINit2YTYp9mEINi02LHY
uduM2Iwg2KfYtNqp2KfZhCDZhtiv2KfYsdivINmIINis2YfZhCDYtdin2K3YqCDZhdin2YQg2KjZ
hyDYs9mH2YUg2K7ZiNivINiv2LEg2LLZhdin2YYg2LPZvtix2K/Zh+KAjNqv2LDYp9ix24wg2LbY
sdix24wg2KjZhyDYtdit2Kog2KLZhiDZhtmF24zigIzYstmG2K8xLjxicj48YnI+2YfZhdqG2Ybb
jNmGINin24zYtNin2YYg2K/YsSDZvtin2LPYriDYqNmHINiz2KTYp9mEINiv24zar9ix24wg2qnZ
hyAi2LPZvtix2K/Zh+KAjNmH2KfbjCDYr9ix2KfYsiDZhdiv2Kog2qnZhyDYr9ix2LXYr9uMINiz
2YjYryDYqNmHINii2YbigIzZh9inINiq2LnZhNmCINmF24zigIzar9uM2LHYr9iMINqG2Ycg2K3a
qdmF24wg2K/Yp9ix2YbYryLYnyDYrNmI2KfYqCDYr9in2K/Zh+KAjNin2YbYrzogItiz2b7Ysdiv
2YfigIzar9iw2KfYsduMINmG2LLYryDYqNin2YbaqeKAjNmH2Kcg2KjZhyDZgti12K8g2KjZhyDa
qdin2LHar9uM2LHbjCDYotmGINiv2LEg24zaqduMINin2LIg2YXYudin2YXZhNin2Kog2K3ZhNin
2YQg2Ygg2YfZhdqG2YbbjNmGINiz2YjYryDYrdin2LXZhCDYp9iyINii2YbYjCDYp9i02qnYp9mE
INmG2K/Yp9ix2K8yIi48YnI+PGJyPtin2LIg2KLbjNiq4oCM2KfZhNmE2Ycg2YXaqdin2LHZhSDY
tNuM2LHYp9iy24wg2LPYpNin2YQg2LTYr9mHOjxicj48YnI+2LTYrti124wg2b7ZiNmE24wg2LHY
pyDYqNmHINi12YjYsdiqINiz2b7Ysdiv2Ycg2qnZiNiq2KfZh+KAjNmF2K/ZkdiqINmIINuM2Kcg
2KjZhNmG2K/Zhdiv2ZHYqiDYr9ixINio2KfZhtqpINmF24zigIzar9iw2KfYsdivINmIINmH2LEg
2YXYp9mH2Iwg2KjYp9mG2qkg2KjZhyDZhtiz2KjYqiDZhdmC2K/Yp9ixINm+2YjZhNiMINi32KjZ
giDYtNix2KfbjNi3INiu2KfYtdmR24wg2YXYqNmE2LrbjCDYqNmHINi12KfYrdioINit2LPYp9io
INmF24zigIzZvtix2K/Yp9iy2K8uINii24zYpyDZhduM4oCM2LTZiNivINin24zZhiDZvtmI2YQg
2LHYpyDZgtio2YjZhCDaqdix2K/Ynzxicj48YnI+2b7Yp9iz2K46PGJyPjxicj7ahtmG2KfZhtqG
2Ycg2KLbjNuM2YbigIzZhtin2YXZhyDYqNin2YbaqduMINmF2LHYqNmI2Lcg2KjZhyDYudmC2YjY
ryDYtNix2LnbjNmH2Iwg2LnZhdmEINio2LTZiNiv2Iwg2K3ZhNin2YQg2KfYs9iqINmIINin2q/Y
sSDZhdiz2KbZiNmE2KfZhiDYqNqv2YjbjNmG2K8g2LnZhdmEINmF24zigIzaqdmG24zZhSDZiCDY
r9mE24zZhNuMINio2LEg2K7ZhNin2YEg2KLZhiDZhtio2KfYtNiv2Iwg2qnYp9mB24wg2KfYs9iq
MyIuPGJyPjxicj7Yp9iyINii24zYquKAjNin2YTZhNmHINi12KfZgduMINqv2YTZvtin24zar9in
2YbbjCDYs9ik2KfZhCDYtNiv2Yc6PGJyPjxicj7Yr9ixINis2YXZh9mI2LHbjCDYp9iz2YTYp9mF
24wg2KfbjNix2KfZhiDaqdmHINmI2LbYuSDYqNin2YbaqeKAjNmH2Kcg2KrYutuM24zYsSDaqdix
2K/Zh9iMINqv2LDYp9i02KrZhiDYs9m+2LHYr9mHINmIINqv2LHZgdiq2YYg2YXYp9mH24zYp9mG
2Ycg2YXYqNmE2LrbjCDahtmHINi12YjYsdiqINiv2KfYsdivINmIINmG24zYsiDar9ix2YHYqtmG
INmI2KfZhSDYp9iyINio2KfZhtqpINmIINiv2KfYr9mGINmF2KjZhNi6INio2Ycg2LnZhtmI2KfZ
hiDaqdin2LHZhdiy2K8g24zYpyDahtuM2LLbjCDYr9uM2q/YsdiMINqG2Ycg2LXZiNix2Kog2K/Y
p9ix2K/Ynzxicj48YnI+2b7Yp9iz2K46PGJyPjxicj7Yp9qv2LEg2KjYp9mG2qkg2KjYpyDYotmG
INm+2YjZhCDZhdi52KfZhdmE2KfYqiDYtNix2LnbjCDYp9mG2KzYp9mFINiv2YfYryDZiCDYtNix
2KfbjNi3INii2YYg2YXYudin2YXZhNin2Kog2LHYpyDZh9mFINix2LnYp9uM2Kog2qnZhtivINmI
INmF2LHYp9is2LnZh+KAjNqp2YbZhtiv2Ycg2YfZhSDYqNin2YbaqSDYsdinINmI2qnbjNmEINiv
2LEg2KfZhtis2KfZhSDYotmGINmF2LnYp9mF2YTYp9iqINqp2YbYr9iMINin2LTaqdin2YQg2YbY
r9in2LHYryDZiCDYp9qv2LEg2KjZhyDYtNix2Lcg2LPZiNivINmC2LHYtiDYqNiv2YfYr9iMINix
2KjYpyDZiCDYrdix2KfZhSDYp9iz2KouINmI2KfZhNmE2ZHZhyDYp9mE2LnYp9mE2YU0Ijxicj48
YnI+2KfYsiDZhti42LEg2KLbjNiq4oCM2KfZhNmE2Ycg2LTYqNuM2LHbjCDYstmG2KzYp9mG24zY
jCDYs9m+2LHYr9mH4oCM2q/YsNin2LHbjCDYr9ixINio2KfZhtqpINiv2LEg2YLYp9mE2Kgg24za
qSDZgtix2KfYsdiv2KfYryDYtNix2LnbjNiMINmF2KvZhCDZhdi22KfYsdio2Ycg2Ygg2YXYp9mG
2YbYryDYotmG2Iwg2KfYtNqp2KfZhCDZhtiv2KfYsdivINmIINiz2YjYr9i0INit2YTYp9mEINin
2LPYqjUiLjxicj48YnI+2KfYsiDZhti42LEg2KLbjNiqINin2YTZhNmHINiz24zYs9iq2KfZhtuM
2Iwg2LPZvtix2K/Zh+KAjNqv2LDYp9ix24wg2K/YsSDYqNin2YbaqSDYr9ixINmC2KfZhNioINuM
2qkg2YLYsdin2LHYr9in2K8g2LTYsdi524zYjCDYp9i02qnYp9mEINmG2K/Yp9ix2K/YmyDYqNin
INin24zZhiDYqtmI2LbbjNitINqp2Ycg2Kfar9ixINio2KfZhtqpINiu2LXZiNi124wg2KjYp9i0
2K/YjCDYr9ixINmH2YXZhyDYs9mI2K8g2YXbjOKAjNiq2YjYp9mG2K8g2KrYtdix2YEg2qnZhtiv
INmIINit2YTYp9mEINin2LPYqiDZiCDYp9qv2LEg2KjYp9mG2qkg2K/ZiNmE2KrbjCDYqNin2LTY
r9iMINmG2LXZgSDYs9mI2K8g2LHYpyDYqNin24zYryDYqNmHINmB2YLbjNixINio2K/Zh9ivINmI
INmG2LXZgdi0INix2Kcg2K7ZiNiv2LQg2KjYsdiv2KfYsdivNiIuPGJyPjxicj7ZvtuM4oCM2YbZ
iNi02KrigIzZh9inOjxicj48YnI+MS4g2KLbjNiq4oCM2KfZhNmE2Ycg2K7Yp9mF2YbZh+KAjNin
24zYjCDYp9is2YjYqNipINin2YTYp9iz2KrZgdiq2KfYptin2KrYjCDYs9ik2KfZhCAxOTI1Ljxi
cj48YnI+Mi4g2YfZhdin2YbYjCDYs9ik2KfZhCAxOTM0Ljxicj48YnI+My4g2YXaqdin2LHZhdiM
INin2LPYqtmB2KrYp9im2KfYqtiMINisIDHYjCDYs9ik2KfZhCAxMzc5Ljxicj48YnI+NC4g2LXY
p9mB24wg2q/ZhNm+2KfbjNqv2KfZhtuM2Iwg2KzYp9mF2Lkg2KfZhNin2K3aqdin2YXYjCDYrCAy
2Iwg2LPYpNin2YQgMTk5MS48YnI+PGJyPjUuINiz2KTYp9mEINin2LIg2K/Zgdiq2LEg2KLbjNiq
INin2YTZhNmHINi02KjbjNix24wg2LLZhtis2KfZhtuMLjxicj48YnI+Ni4g2LPYpNin2YQg2KfY
siDYr9mB2KrYsSDYotuM2Kog2KfZhNmE2Ycg2LPbjNiz2KrYp9mG24wuPGJyPjxicj4q2YXYsdqp
2LLZhdmE24wg2b7Yp9iz2K7ar9mI24zbjCDYqNmHINiz2YjYp9mE2KfYqiDYr9uM2YbbjCA8YnI+
PC9kaXY+PC9kaXY+IAk8ZGl2IGNsYXNzPSJ3cmFwcGVyIj48L2Rpdj4gPC9kaXY+ICAgICA8L2Rp
dj4gPC9ib2R5PiA8L2h0bWw+

----0D0699FF4780DB383FF59842654D1636_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----0D0699FF4780DB383FF59842654D1636_MULTIPART_MIXED--