




































             American International Journal of Business and Management Studies  

Vol. 3, No. 1; 2021 

ISSN 2641-4937   E-ISSN 2641-4953 
Published by American Center of Science and Education, USA 

 

20 

APPLICATION OF SEVEN PRINCIPLES OF MAIZBHANDARI 

TARIQA ON BUSINESS ETHICS FOR SME’S 

SUSTAINABILITY IN FATIKCHARI, BANGLADESH 

 
Shahjada Syed Irfanul Hoque 

Managing Trustee of Darul Irfan Research Institute (DIRI)  
and Nayeb Sajjadah Nasheen of Gausia Ahmadia Manzil, Maizbhandar Darbar Sharif 

Fatikchhari, Chattogram, Bangladesh 
 

Muhammad Muhi Uddin 

Chaplain, HMP Risley, United Kingdom 
Associate Member 

Darul Irfan Research Institute (DIRI), Bangladesh 
E-mail: tasauf.darulirfan@gmail.com 

 

Muhammad Ali Asgor 

Lecturer 

 Department of Islamic Studies 
Dilowara Jahan Memorial College, Chattogram, Bangladesh 

Associate Member 
Darul Irfan Research Institute (DIRI), Bangladesh 

E-mail: tasauf.darulirfan@gmail.com 

 

Mejbaul Alam Bhuiyan 

Lecturer 

Department of Management 
 Nanupur Laila Kabir University College, Bangladesh 

Associate Member 
Darul Irfan Research Institute (DIRI), Bangladesh 

E-mail: tasauf.darulirfan@gmail.com 
 
 

Received: August 08, 2021   Accepted: August 30, 2021   Online Published: September 26, 2021  
 

DOI: 10.46545/aijbms.v3i1.206                             URL: https://doi.org/10.46545/aijbms.v3i1.206 

 
 

ABSTRACT 

Ethical awareness is vital for business organizations to gain the trust of customers and the 

sustenance of business. Inner purification is a prerequisite for developing ethical personification, 
thus, helping an individual demonstrate the culmination of morality. At the same time, we need to 
transform self-purification into organizational behaviour. In this case, Usul-e-Sab’a (the seven 

principles) originated by “Khatam ul Awliya '' Gauth al-Azam Hazrat Maulana Shah Sufi Syed 
Ahmad Ullah (R.) can play a vital role. The seven principles’ methods can assist the business 

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mailto:tasauf.darulirfan@gmail.com
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community to bring business sustenance through awakening morality and ethics. Therefore, the 
purpose of the study is to bring sustainability in the business and in the organizational behaviour 

through Usul-e-Sab’a (the seven principles) which is an effective method of self-purification and 
also the attainment of morality. In order to draw an effective result, the exploratory research 

design has been applied. For collecting data, a survey questionnaire was developed and was 
administered to the chosen traders. The findings of the study show business sustainability of those 
SME traders have been increased who practice ethics for their business. The study will assist the 

trader’s community, in general, to build up a moral life and organize their business with honesty 
and integrity. 

 
Keywords: Usul-e-Saba’h, Self-Purification, Business Ethics, Business Sustainability, SME. 
 

INTRODUCTION 
Making a good business environment is an essential factor of national competitiveness and long-

term economic growth (Džunić & Golubović, 2018). Without a conducive and suitable business 
environment, all sorts of trades and commerce can’t be sustained for a long time. As trades and 
commerce are the key factors for the economic development of a country, organizations should 

motivate employees by providing moral instructions as well as other incentives, since the morality 
and ethics for running a business are integrally involved (Baqir et al., 2020). Special emphasis has 

been placed on morality in every religion. Islam, in particular, has instructed very strongly for 
running a business with honesty and integrity. 
  Moreover, in Islam, the six basic ethics have been discussed related to doing business 

which is: work, honesty, freedom in economic enterprises, justice and protection, generosity, and 
trade without usury (Marina & Imam Wahjono, 2017). A survey was conducted by American and 

Canadian corporate executives in 1996 based on a question which was: “Why does, or will, your 
company practice sustainable development?” The responders opined mostly on the issues of 
‘complying with legal regulations and moral commitment to environmental stewardship’ (Payne 

& Raiborn, 2001). The empirical evidence of the above survey highlights the necessity of 
practicing ethics in doing business activities.  

     We find many ethical theories such as relativism theory, the divine command theory, 
egoism theory, utilitarian theory, deontology theory, and virtue ethics theory (Al-Aidaros et al., 
2013). Although some of these ethical theories are, to some extent, compatible with Islamic ethics 

and ethos, some others, in most cases, sit on the other side of the ethical spectrum. Those ethical 
theories are not universal; rather, time and place-bound, again some of which have already been 

abandoned. The sources of those ethical theories are the consequences of human thoughts and 
research; thus, are susceptible to errors and inaccuracy. On the other hand, Islamic ethics are 
derived from the Divine revelations- the Quran and hadith-, and are believed to be free from 

mistakes and errors.  
     If Islamic ethical theories and principles are followed to bring transparency in trade and 

commerce, then success in business is undoubtedly possible. However, in this paper, we have 
limited our study on how to bring business sustainability practicing business ethics in the light of 
Usul-e-Sab’a (the seven principles) originated by Gauth al-Azam Hazrat Moulana Shah Sufi Syed 

Ahmad Ullah. Bertocci (2001) asserted that the founder of the Maizbhandari Tariqa developed a 
fairly elaborate “Seven Step” (sapta paddati) methodology for the attainment of their view of 

spiritual perfection (Bertocci, 2001). Because Usul-e-Sab’a (the seven principles) is derived from 
the Quran and Hadith, which, if followed, will lead to the attainment of morality and can help a 

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man to attain perfect humanity. An honest and trustworthy person can show honesty and 
transparency in business. And transparent and accountable business can sustain a long span of 

time. 
Introduction, Problem Statement, Research Objectives, Research Questions, Literature 

Review, Methodology, Findings and Results, Discussion, Limitations are among the sections of 
this paper. 

 

PROBLEM STATEMENT 
Business and trade are called the driver of the economic growth of a country. In particular, small 

and medium enterprises are the largest processors of foods and commodities which is keeping the 
country's economy strong (Nkwabi, 2020). The proprietors of those businesses are keeping the 
country's economy afloat on the one hand and serving the general consumers on the other. While 

small and medium enterprises are said to be the lifeblood of the economy of a developing country 
like Bangladesh, they are being manipulated by some unscrupulous businessmen. But as per the 

view of business people, if ethics are practiced in doing business and some basic trainings are 
provided, it will bring welfare for the society and will eliminate malpractices in businesses (Hoque, 
2013)(Nkpurukwe et al., 2020). Therefore, the study aims to bring sustainability in the business 

and in the organizational behaviour through Usul-e-Sab’a (the seven principles), an effective 
method of self-purification, and also the attainment of morality. For concluding an effective result, 

the exploratory research design has been adopted. For gathering data, a survey questionnaire is 
developed and is administered to the chosen traders. 
                                             

RESEARCH OBJECTIVES 

 To identify the importance and role of Usul-e-Sab’a in sustaining business. 

 To highlight how ethics is achieved through the practice of Usul-e-Sab’a 

 

RESEARCH QUESTIONS 

 Why are the practices of Usul-e-Sab’a so important in sustaining business?  

 How can ethics be achieved by practicing Usul-e-Sab’a? 

 
 

LITERATURE REVIEW 

SMEs, Business Sustainability and Ethics 
SMEs refer to small and medium-sized enterprises which are considered as the engine of the 

economics of the developing country. In the fields of the sustainable economy worldwide, SMEs 
are playing a vital role. According to Fox (2005), SMEs represent over 90% of enterprises and 
about 50-60% of employment are being provided at the national level. As of the assumption of 

Kenya’s Economic Recovery Strategy, about 88% of new jobs are being created by SMEs. 
According to estimates of the Industrial Development Corporation, 80% of new job opportunit ies 

are being created in Africa by the initiative of SMEs (Painter-Morland & Dobie, 2014). In 
developed countries, recent empirical studies prove that the SMEs are contributing to GDP on 
average of 55% and at a rate of 65% are creating new job opportunities (Keskin et al., 2010).  Small 

and Medium-sized Enterprises (SMEs) are suitable for densely populated countries like 
Bangladesh. This sector is contributing immensely to alleviate the poverty in the country creating 

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many job opportunities with lower investment and minimum wages. The International Monetary 
Fund (IMF) Country report (2012) shows that SMEs in Bangladesh have created more than 99% 

of private-sector industrial enterprises and contributed for 70% to 80% creating job opportunit ies 
for non-agricultural labour forces (Alauddin & Chowdhury, 2015).  

     Business sustainability is the way where one has to manage a triple bottom line as they are 
financial, social and environmental risks (Armstrong, 2020). In other words, business 
sustainability refers to the business continuity which can be sustained by many ways such as eco-

effectiveness, eco-efficiency, socio-efficiency, socio-effectiveness, sufficiency and ecological 
effectiveness (Marina & Imam Wahjono, 2017). If we add ethics with the above criteria, then 

business sustainability can be accelerated undoubtedly. We know that business sustainability is 
essential for achieving sustainable development goals (SDG) as well as business organization need 
to transform their workers as winners (Geleta, 2019). The business executives comment that 

business sustainability-related strategies are necessary to be competitive even today and in the 
future (Dyllick & Muff, 2016).  

 The root word of ethics is ‘ethos’, a Greek word and in French, it is called ‘Ethique’. It is 
used in Latin and English as ‘ethic’. Ethics symbolises an individual’s or a group of people’s 
character, traits, attitude, moral principles, and legal behaviour which affect the character and 

values of the person (Laila Fatimah & Mohd Shah, 2016).  Ethics is the basis of long-last ing 
happiness and contentment. If you are not satisfied or dissatisfied with unethical decisions in the 

workplace, the business won’t sustain. As a founder of any enterprise, your personal well-being 
plays an important role in achieving your business success. Perhaps, the realization of self-worth, 
happiness and mindfulness drives moral behaviour (Mellahi & Wood, 2003). 

 
Self-purification and ethics 

Self-purification means cleansing of inner-self. That is to get rid of evil forces like irresist ib le 
desires of the world, pretence, hypocrisy, jealousy, rivalry, and malic, etc. (Ter Maten, 2016). 
Those evil forces defile the human soul and drive him to the wrong path.  So a morally depraved 

person can never bring welfare to the nation. Therefore, it is seen that in the case of business and 
trade, the violence of such people is constantly observed. A dishonest businessman does not 

hesitate to resort to immorality in conducting business. An unscrupulous businessman causes 
misery and suffering to the people by warehousing of goods, creating artificial crisis in the market 
through syndicates, increasing prices of commodities, supplying expired and adulterated foods and 

so on. Therefore, to bring honesty in business and to make it oriented to human welfare, it is 
necessary to have the moral qualities of a businessman. 

Therefore, in order to bring sustainability to the business, businessmen have to focus on the 
practice of ethics. And ethics cannot be built up and developed in a human character without self-
purification. So, we can conclude that self-purification is the catalyst that can assist in making 

people with moral values.  
 

Hazrat Maulana Syed Ahmad Ullah and his Usul-e-Sab’a (the seven principles) 
Hazrat Maulana Shah Sufi Syed Ahmad Ullah, the descendant of the holy prophet Hazrat 
Muhammad (peace be upon him) was born on Wednesday, January 15, 1826 corresponding to 

1244 AH in the village of Maizbhandar under Fatikchhari police station in Chattogram, 
Bangladesh. He died on Monday, January 24, 1906 at the age of seventy nine. His famous and 

well-known titles are Gauth al-Azam (the Greatest Saviour), Khatemul Awliya (the Seal of the 

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Sainthood) (Maizbhandari, 2009). In 636 AH, Hazrat Muhi al-Din Ibn Arabi, a prominent Sufi 
theologian, prophesied 586 years before his birth in his book entitled ‘Fusus al-hikam’ as follows-  

       Among mankind, a son will be born who is a follower of Hazrat Sheesh (AS) and the bearer 
and holder of his secrets. After this, no boy with such dignity will be born. He will be Khatemul 

Walad. A sister will be born shortly before his birth. His birth will be on the outskirts of China. 
His language will be the language of that city. Then infertility will be transmitted between men 
and women. There will be an abundance of marriages without procreation. He will call mankind 

to Allah but there will be no satisfactory answer. After the death of him and the believers of that 
era, human nature will become the nature of four-limbed animals. Halal, haram will not be 

identified. Becoming detached from religion and conscience, the human being will be busy 
satisfying lust in the direction of nature and instinct (’Arabi, n.d.). 
       Hazrat Muhi al-Din Ibn Arabi's prophecy was fully reflected in the case of Gauth al-Azam 

Hazrat Maulana Shah Sufi Syed Ahmad Ullah. Maizbhandari Tariqa (Maizbhandari Sufi Order) 
introduced by him is secular, liberal, dominated by moral religion, non-discriminatory and humane 

(Maizbhandari, 2009). These unique characteristics contributed to the high popularity of this tariqa 
in this region and helped it attract its followers from various social and economic assemblages.  
Usul-e-Sab’a (the seven principles) taught by Gauth al-Azam Hazrat Maulana Shah Sufi Syed 

Ahmad Ullah is considered as one of the Usul (the principles) of this tariqa and a self-practic ing 
method for its followers to attain spiritual purification. This Usul-e-Sab’a is easy-to-do, hassle free 

and well-received by all Sufi followers. And it is easy to follow and advice for all regardless of 
race, religion and caste (Maizbhandari, 2012).  
 

Usul-e-Sab’a (the seven principles) and its importance for business sustainability 
Usul-e-Sab’a (the seven principles), as indicated by Syed Delawor Hossain, are the compendious 

articles of the teachings of the Quran and Hadith, and are intended to help a seeker purify his inner -
self and possess moral character and ethics. 
      Hence, observance of Usul-e-Sab’a (the seven principles) can play a significant role to 

make a trader morally motivated and ethically obliged; thus, preventing him getting involved in 
any kind of corruption in his business activities, as there is no substitute for ethics in conducting 

business. Because these seven principles are derived from the Quran and Hadith.  
The Seven Principles are explained in two facets in Wilayat-e-Mutlaqa. Fana-e-Salasa (Three 
Annihilations) & Mawt-e-Arba`a (Four Deaths). 

 
Fana-e-Salasa-(the three Annihilations) 

Fana anil Khalq: It refers to renunciation of all earthly aid and the seeking of refuge only in Allah 
(Brandt, 2011). The literal meaning of Fana is annihilation and Khalq means creation. It refers to 
self-reliance. This implies that no service or benefit should be expected from others. This practice 

makes a person self-reliant and makes him confident in his own strength(Maizbhandari, 2009). 
Islam has placed special emphasis on self-reliance. We see that in order to eradicate poverty and 

alleviate economic injustice in the society, governments of different countries continuous ly 
undertake various strategies, policies, projects and programs, success rate of which is always a 
subject of debate and doubt. In this regard, self-reliance can be the main weapon to combat poverty. 

As per the view of Qardawi (1986), work and self-reliance can be the first weapon to alleviate 
poverty in the Muslim community. So to speak, the self-reliance concept is an essential ingred ient 

regarding alleviating poverty from society (Bello, 2010).  
 

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Fana anil Hawa: The term refers to the extinction of all earthly desires (Brandt, 2011). To avoid 
useless and vain talks and activities is called Fana anil Hawa in Sufi terminology. That is to refrain 

oneself from unnecessary activities and useless discussions, avoid useless things and refraining 
from unnecessary work or conversation. Practicing it makes a person's livelihood easier and hassle -

free (Maizbhandari, 2009). The Holy Qur'an and Hadith emphasize avoiding laghw (vain and 
foolish talks). Nowadays people are involved in laghw anyhow. We often see that a businessman 
exaggerates by promoting his products with deceptive and false information in the hope of 

marginalizing his profit, whereby the consumer is tricked into buying the product through vague 
assurance and description by the seller. Such unethical practice creates distrust and lack of 

confidence between customers and dealers, which, in turn, threatens business sustainability. 
Therefore, leaving and avoiding laghw (vain talks) can create the foundation of a new way of 
thinking about the economy and consumer behaviour (Seise, 2019).  

 
Fana anil Irada: In Sufi terms, surrendering one's will to the will of Allah is called Fana anil 

Irada. That is giving priority to the will of Allah and surrendering one's will and desire to the will 
of Allah. It enables a person to acquire the habit of submission and satisfaction (Taslim and Reja) 
(Maizbhandari, 2009). In businesses, it can have both profits and losses. When a business gains, a 

businessman will thank God for it, and if he loses, he will leave it to God's will without despair. 
By acquiring the characteristics of Fana Anil Irada, a businessman can play an important role in 

business sustainability.  
 
 Mawt-e-Arba`a- Four Types of Death  

Al Mawt al Abyad-White Death: The White Death, in other words, the encounter with suffering 
that is like unto-death in order to achieve purity (Brandt, 2011). It is achieved through fasting and 

self-restraint as a result of which the human mind is enlightened. For example, fasting (Siam) 
during the month of Ramadan and voluntary fasting (Nafl) assist us developing  self-control 
(Maizbhandari, 2009). The term ‘Al Mawt al Abyad’ can be used in the place of Sabr (patience). 

Modern psychology emphasizes self-regulation. Although self-regulation and Sabr (patience) are 
often used for the same purpose, the Sabr has the additional dimension which conforms to the 

higher truth. However, self-regulation does not meet overall criteria like Sabr (Raquib et al., 2020).  
       Self-restraint, self-regulation, Sabr or ‘Al Mawt al Abyad’ whatever we say is the important 
ancillary of human characteristics. Cavanagh (2015) has examined three strategies for developing 

just and consistent global business. These three strategies are (1) International treaties and 
agreements (2) global codes of business conduct and (3) voluntary self-restraint of individua l 

executives and firms. He considered the last and final option for dealing with global sweatshop s, 
environmental degradation, and other ethical issues. The third option is also preferred for those 
businessmen who assume that the unregulated free market can bring benefits for all (Cavanagh, 

2015). So self-restraint can help a businessman avoid immoral activities in doing business 
activities such as monopoly, creating artificial crisis of goods through syndicates, hoarding, 

smuggling and weight fraud, etc. 
 
Al Mawt al Aswad-Black Death: The Black Death: the encounter with the pain of death in the 

face of criticism from other persons (Brandt, 2011). This death of human instinct is achieved by 
embracing criticism and hostility of enemies positively. An individual shall look at himself after 

facing criticism, if he finds the cause he will have the opportunity to repent and correct himse lf. 
On the other hand, if he does not find the cause of criticism within himself, he again thanks Allah 

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for his innocence. Through such practice he finds the presence of great power in his personality. 
He then considers his critics as his friends (Maizbhandari, 2009). 

      Customer satisfaction and evaluation is the main fundamental indicator of a dealer. A 
variety of studies shows that a higher level of customer satisfaction leads to greater customer 

loyalty and through increasing loyalty, customer satisfaction can help to generate future revenue 
(Anderson et al., 1997). As a statutory right, a customer can both discuss and criticize the quality 
of goods and services. In such scenario, if the trader finds fault with goods, he will replace them 

with a better alternative securing greater customer loyalty and satisfaction. Hence, it can be 
concluded that the practice of Black Death which is an essential part of an effective after-sale 

customer service helps a trader receive customer's criticism or negative feedback positively and 
use it to enhance the way he communicates with his clients and to identify areas of improvement; 
thus, bringing sustainability and success in his business.  

 
Al Mawt al Ahmar-Red Death: The Red Death: to bear the pain of death in order to become free 

from sexual desires (Brandt, 2011). This kind of death of human instinct is achieved by avoiding 
immoral and illegal sexual instinct and greed. It makes a man a perfect saint by gaining the power 
of Belayat (Maizbhandari, 2009). There is a proverb that greed begets sin, sin begets death. We 

see that unscrupulous traders subdued by greed are constantly violating consumers’ rights. They 
are always trying to exploit the customers by inventing new fashioned mechanisms for making 

windfall profits. These unscrupulous traders are involved in monopolizing, hoarding, price hiking, 
and providing substandard products (Alam & Haq, 2016). Although there are legislations against 
dishonest and deceitful business activities, they are, sadly, not always enforced.  In addition to 

relevant legislations, self-purification and liberating one from the prison of greed can play a vital 
role in preventing him from exploiting consumers, leading the businessman to conduct his business 

ethically, therefore, making the business sustainable on one hand and preserving consumer rights 
on the other. Therefore, the practice of ‘Al Mawt al Ahmar (the Red Death)’ can play an important 
role in this case. 

 
Al Mawt al Akhdar-Green Death: The Green Death: everything else is barred from the heart 

except for the love of God (Brandt, 2011). This kind of death of human instinct is achieved through 
the sacrifice of luxurious life. It creates the love of God in the human mind. It belongs to Belayet-
i-Khizri (Maizbhandari, 2009). From the perspective of George Field, the green colour has an ideas 

and force of vigour and freshness, and it additionally implies to the image of youth, the spring of 
life (Zimmerman, 2017). So just as green indicates the freshness of life, it also indicates the 

attainment of spiritual maturity. 
        It is necessary to be moderate in conducting business without being too ambitious. A 
businessman accustomed to living a simple life can maintain honesty and transparency in business. 

On the other hand, over ambitious and dishonest businessmen cannot maintain honesty and 
transparency in business and may resort to dishonest activities. As a result, his business does not 

last long. Practicing ‘Green Death’ will help bring honesty and transparency, and in turn, 
sustainability and success in his business. 
  Lauri Harvilahti (1950), has considered the seven principles as the seven-phase of one who 

strives for building up an association with the Divine. The contents of the seven-phase have a 
resemblance with the catalogue of Abu’l Qasim al-Qushayri’s of 45 maqams (the mystical stations) 

(Brandt, 2011). That is to say, the issues which have been discussed in the seven principles, are 
also discussed in ‘Al-Risala al-qushayriyya fi-ilm al-tasawwuf’ in the chapter on maqamat. 

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        From the above discussion we have known that if Usul-e-Sab’a is practiced, the self-
purification will be achieved. The self-purification will lead a trader to develop business ethics. 

Finally, business ethics will help the dealer to sustain his business. 
 

METHODOLOGY 
An exploratory research design is used for this study. A survey questionnaire is used in this study. 
The questionnaire was structured on a five-point Likert scale ranging from 1 (strongly disagree) 

to 5 (strongly agree). The study framework, which is attached below, is used to make the 
questionnaire structure. After then, it was given to a sample. Secondary data was gathered from 

books, journals, newspapers, and the internet. The target demographic consists of the owners of 
50 SMEs in Nazirhat and Nanupur Bazar, Fatikchari, Bangladesh, who were chosen at random 
from the market authority's data. The owners of the 50 SMEs have returned their responses, 

resulting in a 100% response rate. The majority of those who took part in the survey were men. 
Participants between the ages of 18 and 30 are 12 in number, those between the ages of 31 and 45 

are 10 (ten), and those between the ages of 46 and 60+ are 28 (twenty eight). 
 

 

 
Figure 1. The given research framework is structured on the following variables 

 

      The above research framework refers to seven independent variables (IV) as they are Fana  

Anil Khalk (IV1), Fana Anil Hawa (IV2), Fana Anil Irada (IV3), White Death (IV4), Black Death 
(IV5), Red Death (IV6) and Green Death (IV7). The two mediating variables (MV) are Self-
purification (MV1), Business ethics (MV2) and one dependent variable (DV) is Business 

sustainability. The independent variables (IV) affect two mediating variables (MV) and then two 
MV effects on dependent variables. The framework implies that the practice of seven IVs can 

enable a person to attain self-purification (MV1) and self-purification (MV1) can develop business 
ethics (MV2). If business ethics (MV2) is stored in a trader’s characteristics, business sustainability 
(DV) can be accelerated. 

        The questionnaire was designed and evaluated based on seven IV, two MV, and one DV. 
For each variable four questions were done. The total number of questions stands at 40 (forty). 

The respondents' responses were analysed on a five-point Likert scale. Then the Likert scale’s data 
was analysed using SPSS (Statistical Package for the   Social   Sciences) 26 version. 

 

 

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RESULTS 

Reliability Test 

Cronbach’s Alpha method has been used for checking the reliability among the statements of the 
questionnaire so that internal consistency is measured.   We have found that the coefficient value 

of Cronbach’s Alpha is α= 0.881.  If the value of Cronbach’s Alpha coefficient is greater than 
α=.70, the value is accepted. We can say that the statement in the questionnaire is reliable.  
 

Respondents’ perceptions of business sustainability through the practice of Usul-e-Sab’a 

As previously indicated, we have determined some variables for assessing and evaluating 

participant answers. For each variable, we asked them four questions. Due to brevity, we have 
simply mentioned the questions' keywords in the table. The respondents were free to respond to 
these questions in any way they wanted. We used a five-point Likert scale to evaluate the 

responses. The Table: 1 shows how the respondents rated themselves on a scale.  
 

Table 1. The following table is giving statistics of respondents’ responses shown as percentage. 
 
Variables Statements Variables Statements 5 4 3 2 1 

A N D 
Fana Anil 
Khalk 

Business with own 
responsibility,  self-
reliance,  self-
confidence, risk in 
business 

Red Death Warehousing 
products, 
illegal profits, 
transaction 
and  tax and revenue 

90

% 

10% 0% 

Fana Anil 
Hawa 

weight manipulation,  
useless things,  price 
hike and bargaining 
with the customer 

Green Death Equal service, 
friendliness with 
employees and 
traders and interest of 
the country 

   

Fana Anil 
Irada 

The will of the 
Creator, profits and 
losses of the business, 
patience and  
satisfaction 

Self-Purification Seven principles, 
vain talks and useless 
things and excessive 
greed 

   

White 
Death 

Expired and 
adulterated products, 
products’ 
shortcomings, abusing 
indigent customers 
and neighbouring 
traders. 

Business Ethics Business ethics, 
social responsibility , 
natural environment 
and economic growth 

 

   

Black 
Death 

After-sales service, 
backbiting and 
accepting negative 
feedback positively. 

Business 
Sustainability 

Social responsibility , 
environment, 
customer’s 
satisfaction, 
Economic growth 

   

Source: Field Survey June 2021 

    Table 1 shows the percentages of responses given by respondents. When we look at the 

above table, we can see that the percentage of 4 (Agree) and 5 (Strongly Agree) scales is 90%, 

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while the percentage of 3 (Neutral) scales is 10%. However, there is no percentage on the 1 

(Strongly Disagree) and 2 (Disagree) scales. Based on the results of the Likert scale data analysis, 

we may conclude that practicing Usul-e-Sab'a leads to self-purification, and self-purification leads 

to business ethics. A person or trader can succeed in running a business if he possesses the 

attributes of business ethics. As a result, his company will be able to sustain itself for a long time.  

Correlations among the variables 

Correlations between independent, mediating, and dependent variables are justified using the 
Pearson product-moment correlation coefficient. The independent variables have a moderately 

positive relationship with the mediating and dependent variables, as shown in the table below. The 
following table has been drawn up. 

Table 2. Shows the correlations between the following variables 

Correlations   
  Fana 

Anil   
Khalk 

Fana Anil 
Hawa 

Fana 
Anil 
Irada 

White 
Death 

Black 
Death 

Red 
Death 

Green Death 

Fana Anil 
Khalk 

Pearson 
Correlation 

1 .687** -.031 .686** .718** .474* -.016 

Sig. (2-tailed)  .001 .898 .001 .000 .035 .945 

Fana Anil 
Hawa 

Pearson 
Correlation 

.687** 1 -.106 .614** .734** .645** .057 

Sig. (2-tailed) .001  .655 .004 .000 .002 .811 

Fana Anil 

Irada 

Pearson 
Correlation 

-.031 -.106 1 -.166 .036 .376 .207 

Sig. (2-tailed) .898 .655  .483 .881 .102 .382 

 
White Death 

Pearson 
Correlation 

.686** .614** -.166 1 .802** .561* .149 

Sig. (2-tailed) .001 .004 .483  .000 .010 .530 

Black Death Pearson 
Correlation 

.718** .734** .036 .802** 1 .615** .019 

Sig. (2-tailed) .000 .000 .881 .000  .004 .936 

Red Death Pearson 
Correlation 

.474* .645** .376 .561* .615** 1 .634** 

Sig. (2-tailed) .035 .002 .102 .010 .004  .003 

Green Death Pearson 
Correlation 

-.016 .057 .207 .149 .019 .634** 1 

Sig. (2-tailed) .945 .811 .382 .530 .936 .003  

    N 50 50 50 50 50 50 50  

**. Correlation is significant at the 0.01 level (2-tailed). 

*. Correlation is significant at the 0.05 level (2-tailed). 

 

 

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Table 3. Shows the correlations between Self-purification, Business ethics and Business 
sustainability 

 
Correlations 

  Self-

Purification 

Business 

Ethics 

Business 

Sustainability 

Self-Purification Pearson Correlation 1 .075 .745** 

 Sig. (2-tailed) 

 

.752 .000 

 N 50 50 50 
Business Ethics Pearson Correlation .075 1 .000 

 Sig. (2-tailed) .752 

 

1.000 

 N 50 50 50 

Business 
Sustainability 

Pearson Correlation .745** .000 1 

 Sig. (2-tailed) .000 1.000 
 

 N 50 50 50 

**. Correlation is significant at the 0.01 level (2-tailed).     
*. Correlation is significant at the 0.05 level (2-tailed). 

 
       Tables 2, 3, and 4 demonstrate how strong and significant the correlation between the 

variables is. We know that the correlation reveals a linear relationship between the variables. 
Positive, negative, or neutral linear relationships exist. If we focus on two variables, such as Fana 
Anil Khalk and Fana Anil Hawa, we can observe that they have a strong positive relationship that  

is statistically significant. Similarly, we get the same result when we combine other variables.  
Although there are a few negative relationships among the variables, the majority of them have a 
strong positive relationship. As a result, we may conclude that the variables in the tables above 

have a strong positive relationship. 
     The limitation of the study is also pointed out. Our study was confined to a limited area 

and was only focused on SMEs. In this case, the wide range of areas and the large-sized enterprises 
have been omitted. The survey questionnaire was only adopted on 50 respondents which could not 
be applied to a large scale. If a large number of the population would be included, the better result 

would be brought out. 
    

DISCUSSIONS 

The three issues such as social, environmental, and economic issues are embedded in sustaining 
the business. Ethics is considered a key factor for business sustainability. When faced with ethical 

decisions, business ethic theorists largely agree that executives use ethical norms established from 
ethical philosophy (Makkar & Saini, 2016). If the practice of ethics is not expanded, particular ly 

in business, a country's overall economic progress will be disrupted.   Usul-e-Sab’a (the seven 

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principles) of Maizbhandari Tariqa originated by Gauth al-Azam Hazrat Moulana Shah Sufi Syed 
Ahmad Ullah is one of the guidelines for practicing ethics. There has been a lot of research on 

ethics and business sustainability before. Although many researchers talked about various ethical 
theories for business sustainability, our study only focuses on how it is possible to bring business 

sustainability through the practices of Usul-e-Sab’a (the seven principles) of Maizbhandari Tariqa. 
We have tried to search on research gaps and we have found that the study on the practices of 
Usul-e-Sab’a (the seven principles) for business purposes was not accomplished in the past. 

     Finally, we have concluded that the Usul-e-Sab’a can guide a trader to attain self-
purification and a self-purified dealer can absorb moral qualities or business ethics. If business 

ethics is absorbed in the entity of a trader, business sustainability can be accelerated. Apart from 
that, if the Usul-e-Sab'a is followed during the Covid-19 pandemic, a hassle-free life in all spheres 
of human activity will be achievable (Imran & Ahmed, 2020). 

     
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