The jurisprudential maxim "Al-Kharāj bil-Ḍamān" (revenue comes with liability) constitutes one of the foundational principles in both Imami and Sunni jurisprudence, regulating the relationship between the enjoyment of property's benefits and bearing its risks. With the advent of blockchain-based smart contracts, a fundamental question arises: when a contract executes automatically and without human intervention, who is the "ḍāmin" (guarantor/liable party), and upon which entity does the "kharāj" (revenue/liability) fall? This study, adopting a descriptive-analytical approach combined with comparative jurisprudential inference, provides a fundamental re-reading of the concept of "ḍamān" (guarantee/liability) in virtual and algorithmic spaces. The primary innovation of this research is the articulation of a theory of "virtual guarantee" (ḍamān al-mafjārī) and the identification of three layers of liability in smart contracts: developer liability, protocol liability, and network liability. Findings demonstrate that the aforementioned maxim, with modest conceptual refinement, possesses the capacity for adaptation to the smart contract environment, provided that the "ḍāmin" is defined according to the criterion of "algorithmic dominance" rather than merely physical "qabd" (possession). These findings are tested through analysis of five real dispute cases on Ethereum, Solana, and Hyperledger blockchains.