Abstract
The crimes that cause harm to state funds such as embezzlement and theft of state funds are among the most serious crimes, and the legislator tries to take legal means to guarantee the state regaining its rights, so the Revolution Command Council (Revelation Council Decree No. 120 of 1994, which stipulates in article 1 that (The convicted person shall not be released for the offense of embezzlement or theft of State funds or for any other criminal offense committed after the sentence has been served unless such funds are recovered, transferred, replaced or valued.) The decision remained in effect until the Federal Supreme Court's decision of 3/8/2017, which ruled that: (The Federal Supreme Court decided that decision 120 of 1994 was unconstitutional and repealed ... In this way, the sentenced person was released at the end of his sentence, even if the State had not had its rights, this decision raised legal problems, which were the focus of our study in this research.
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