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Source: The Path to Attaining Clarification reagrding Three Fundamental Priciples - by Shaykh Rabee bin Hadee Al-Madkhalee [PDF] 114 Pages – troid.org

The evidence for vows (an-nadhr) is the saying of Allaah, the Most High:
“They fulfil their vows and they fear a day whose evil is widespread.” [Al-Insaan 76:7]

An-Nadhr: This is to take any kind of oath, whether it relates to taking an oath to fast, or to perform Hajj, or i’tikaaf (circumambulation), or whether it concerns money.  Regardless of what the oath pertains to, it is worship and  it is not permissible to direct it to anyone other than Allaah the Mighty and Majestic.  An example of this is when a person says, ‘I have sworn by Allaah the Blessed and Exalted to fast three days,’ to draw closer to Allaah.  This must be an unrestricted oath, not a restricted one.  This is because the restricted oath is disliked (makrooh).  The Prophet (sallallaahu ’alayhi wa sallam) said about it, “Indeed, the oath does not bring goodness.  It only makes a stingy person spend some wealth.”

It is like when one says, ‘If Allaah cures this illness of mine, then I will do such and such for the sake of Allaah.’  ‘If Allaah allows me to attain such and such, then I will do such and such for the sake of Allaah,’ such  as giving a certain amount of wealth, or something similar from fasting, or performing Hajj or ’Umrah or whatever resembles that.  This is what the Prophet (sallallaahu ’alayhi wa sallam) warned against, and it is considered the restricted oath.  Here the servant makes something binding upon himself, so he commits a sin by not carrying it out.  So it becomes obligatory upon him to carry it out.

And the example of the unrestricted oath is  when one takes an oath as a means from amongst the means of drawing closer to Allaah the Blessed and Exalted.  It is not done for a specific cause.  So the person takes an oath to fast for three days for example, or he takes an oath to slaughter an animal and spread it out amongst the impoverished and unfortunate.  So there is no other motive behind that except hoping for the forgiveness of Allaah the Mighty and Majestic and His excellence.

So this is like the examples that the author – rahimahullaah – has previously mentioned.  And everything that takes the same ruling as the ruling of these aforementioned actions is considered an action of worship.

The following is taken from :A Gift For The Intellect In Explanation  Of The  Three Fundamental Principles  Of Islaam
By Sheikh Ubaid Al-Jaabiree (Hafizahullah)

“The evidence for vows (an-nadhr)” – Literally, ‘an-nadhr’ means: ‘to make something compulsory’.

In the sharee’ah, it is: ‘for a sane adult to make an act of worship, which has not originally been legislated as an obligation, compulsory upon himself.’

There are vows that are legislated and there are vows that are considered  shirk.

A legislated vow is that which is made solely for Allaah; and a vow that is considered shirk is if it is made for other than the sake of Allaah.

The legislated vow is divided into two categories:

1. Conditional, this is a vow that is dependant upon the fulfilment of a chosen affair. For example, ‘If Allaah cures this sick family member of mine, I will fast for 10 days’ or ‘If Allaah returns my lost family member I will give such and such amount in charity.’
2. Unconditional, which is a vow that isn’t restricted or dependant upon anything. An example is if someone said: ‘I vow to perform  ‘umrah this year’ or ‘I make a vow to Allaah that I will give 1000 dollars as charity’.

Some of the people of knowledge hold that vows are impermissible and use as a proof the hadeeth:
“Indeed, a vow does not bring good; it merely causes the miserly to spend.” [Bukhaaree and Muslim]

They state this is understood to show that this is a dispraise worthy act, and when an act is censured then this is a secondary sign of a prohibition; and initially a prohibition is understood to mean that this act is forbidden. However, the correct stance is that vows are not impermissible, but it is better to abstain from them; and whoever takes a vow then it is upon them to fulfil it, and the proof is His saying, the Most High: “They fulfil their vows and they fear a day whose evil is widespread.”

The conditions of a vow are:

1. The person must be considered legitimately responsible; this requires puberty and sanity.
2. The vow taken has to be to perform an act of obedience.
3. The person making the vow must own and possess what he has vowed to give.
4. He must have the ability.
5. The condition that his vow depends upon must be fulfilled.

The first four apply to both the conditional and unconditional vow whereas the last one is specific to a conditional vow.

Two important matters regarding vows which need to be explained:

1. Whoever is incapable of fulfilling a vow of obedience, has to free them self from this by offering the legislated expiation (kafaaratul yameen), which is to feed or clothe ten needy people, or emancipate a slave. If they are unable to do this then they should fast for three days.
2. There is a unanimous consensus that it is impermissible to make  a vow of disobedience and that this kind of vow should not be fulfilled. However, a person still has to offer expiation for it based on the hadeeth: “A vow of disobedience has no validity and the expiation is the expiation for breaking an oath.” [Ahmad] (Authenticated by Al-Albaanee)

“is the saying of Allaah, the Most High: “They fulfil their vows and they fear a day whose evil is widespread.”” -
The verse prior to this is: “Verily the pious believers shall drink from a cup of wine mixed with water from a spring in paradise called kaafoor. A spring wherefrom the slaves of Allaah will drink, causing it to gush forth abundantly. They fulfil their vows and they fear a day whose evil is widespread.” [Al-Insaan 76:5-7]

This verse has come as a praise and commendation and therefore this verse is a proof that it is not haraam to make a vow, and that fulfilling a vow is from the characteristics of the pious believers.

Related Links: (Excellent !!)

• An-Nadhr (Vowing and making Oaths) is Worship [PDF]
• The Prohibition of Swearing by Other Than Allaah [PDF]
  Source : ‘Al-Qawl-ul- Mufeed Fee Adillatit-Tawhid’ – Shaikh Muhammad ibn Abdul-Wahhab al-Wasabi
• [Ibaadah and it's types]