Kurdish language multifunctional morphemes indicate the different functional morphological, syntactical, and semantic tasks of the morphemes. The present study discusses the multifunctional task of the Morpheme Le in Kurdish Language. The Morpheme Le has marginally been included in other studies, yet up to the present times, there has not been a research inclusively dedicated to thoroughly discuss and clarify its multifunctional aspects. The present study is divided into two chapters: Chapter one discusses the theoretical aspect of chapter two that is entirely concerned with the practical aspect of the morpheme Le. The first part of chapter one sheds light on the morphological aspect of the morpheme while part two discusses the concept of multifunction in Kurdish language including its concepts, types and characteristics. Chapter two is concerned with the practical aspect of the morpheme. Part one of chapter two describes the morphemes’ morphological aspect and part two explains its syntactical aspects. The conclusion sums up the study most important findings and the number of the academic references referred. پوختەی توێژینەوەکە: توێژینەوەکە لەژێر ناونیشانی (فرەئەرکی مۆرفیمەکان لە زمانی کوردیدا، مۆرفیمی (لە) بەنموونە)یە. ئەو ئەرکانە دەخاتەڕوو کە مۆرفیمی (لە) دەیگێڕێت. ئەم کارە بۆ چەمکی فرەئەرکی لە زمانی کوردیدا تەرخانکراوە، یەکێک لە مۆرفیمە پڕئەرکەکان دەخاتەبەرباس، کە ئەویش مۆرفیمەکانی (لە)یە. مۆرفیمی (لە) لە سەرچاوەی جیاوازدا کەم و زۆر باسکراوە، بەڵام توێژینەوەیەکی تایبەتی سەربەخۆی لەسەر نەنووسراوە، نووسرابێتیش بە قووڵی نەچوونەتە بنج و بناوانی و بە تێروتەسەلی لێیان نەکۆڵیوەتەوە. لە هەندێ کاری زانستیدا باسکراوه، بەڵام کارەکە تەنها بۆ ئەو مۆرفیمە تەرخاننەکراوە، بەڵکو لە میانەی ئەو کارەدا، مۆرفیمی (لە)ش هاتۆتە بەرباسکردن. لەم توێژینەوەیەدا هەوڵدراوە، تا بکرێت باس لە هەموو لایەنەکانی مۆرفیمی (لە) بکرێت لە ڕووی وشەسازی و ڕستەسازی و تەنانەت لەڕووی واتاشەوە و ئەرکە جیاجیاکانی دیاریبکرێت. مۆرفیمی (لە) یەکێکە لە مۆرفیمە چالاکەکانی زمانی کوردی و لە زۆربەی ئاستەکانی زماندا ئەرکی پێسپێردراوە. گرنگیی ئەم توێژینەوە لەوەدایە، بە پوختی و تێروتەسەلی تیشک دەخاتەسەر ئەرکە جیاجیاکانی مۆرفیمی (لە) لەڕووی وشەسازی و ڕستەسازی ...ەوە،هتد. سنووری توێژینەوەکەش لە هەردوو ئاستی وشەسازی و ڕستەسازیدا ئەنجامدراوە، جارجاریش پەنجە بۆ لایەنی واتاییش بردراوە. لەم توێژینەوەیەدا ڕێبازی وەسفی شیکاری-ڕەخنەیی بەکارهاتووە و نموونەکان وەرگیراون و شیکردنەوەیان بۆ کراوە و لەهەر شوێنێکیش هەڵە و کەموکووڕی بەدیکرابێ، سەرنج و ڕەخنە لە بارەیانەوە تۆمارکراوە. توێژینەوەکە بۆ دوو بەش، دابەشکراوه:
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Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:
This is brief research that contained between its two covers one of the jurisprudence rules derived from Islamic Sharia that guarantees the right of others, in case of forcing to do the prohibited act, and it is a restriction of the rule: “Necessities allow prohibitions” and “Hardship brings facilitation” and support for the rule: “Necessities are valued.” It is an origin in alleviating the taxpayer definitely , and the study has briefly shown some of the jurisprudential appli
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