finger reckoning through a comparative approach toward its symbols in pacioli & al- maghrebi’s viewpoints

finger reckoning is one of the five types of signification(dalala),which al – jahiz mentioned in his book, al–bayan wa al–tabyin . by this he meant a particular representing numbers by means of the outstretched or bent fingers and their various positions .finger reckoning can be traced in some prose and verse writings and traditional(hadith) sources; for example, in a recorded speech through which abu-talib expressed his faith in islam. this is by far the best evidence for the prevalence of finger reckoning among the arab in ancient periods. it is impossible to understand such literary texts without being familiar with this method of counting. the present article aims at investigating finger reckoning according to arabic manuscripts and comparing its symbols with those found in pacioli’s book , suma. then it tries to explain some texts which could not be understood unless through the familiarity with finger symbols.