From: tabnak.ir
Subject: فتاوای آیت الله العظمی مکارم شیرازی (مدظله) در مورد معاملات ارزی
Date: Sat, 11 Apr 2026 02:22:23 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--C1446564317CF473757474D59D8F04AF_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----C1446564317CF473757474D59D8F04AF_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----C1446564317CF473757474D59D8F04AF_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----C1446564317CF473757474D59D8F04AF_MULTIPART_MIXED--