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Kafil

In a contract of kafalah (or kifalah), it is the party who provides assurances as to the performance of an…

Participatory Structure

A type of contractual arrangement entailing that the parties share profits/ losses and/ or residual interest in the net assets...

Musaqi

The irrigation worker (مساقي) in a musaqa contract/ musaqat contract (tree irrigation contract) who supplies water to trees (specifically fruit-bearing…

Murabaha ‘Aksiya

Arabic (مرابحة عكسية) for reverse murabaha (cost-plus sale). It is an Islamic cash financing mechanism involving one party purchasing an asset…

Mixed Waqf

Mixed waqf (وقف مشترك) is a form of waqf (Islamic endowment) in which the assets (property) assigned as endowment are…

Ma’dum

Literally, it refers to anything that is missing, unavailable, or nonexistent. Technically, it is used in conjunction with a contract…

Muhabat

Arabic (محاباة) for deference in a transaction. More specifically, it means a favor extended in an exchange-based transaction, either by…

Intifa’a

Arabic (انتفاع) for utilization. In other words, it is the process of taking or extracting usufruct (manfa’ah) from something (asset,…

Irsad

Arabic (إرصاد) for allocation of a public property for public use/ utility. This happens when government authorities earmark and allocate…

Ijarah Thumma Ba’i

An agreement that incorporates the sale of the leased asset (in an ijarah contract) at the end of the lease…