“I owe 100 and a dirham” creates an admission of 100 dirhams plus 1 dirham: 101 dirhams.
The final dirham is not merely a label for the hundred that disappears from the total. Conjunction adds a dirham, while established Hanafi usage also lets that word identify the hundred’s denomination.
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Why the total is 101 dirhams
Kitab al-Iqrar: Conjoined Amounts, Divine-Will Clauses, and Options
“I owe 100 and a dirham” creates an admission of 100 dirhams plus 1 dirham: 101 dirhams.
The final dirham is not merely a label for the hundred that disappears from the total. Conjunction adds a dirham, while established Hanafi usage also lets that word identify the hundred’s denomination.