المرابحة العكسية : حقيقتها و صورها و أحكامها الفقهية

الملخص EN

This paper studies one of the Islamic financial engineering tools, the Reverse Murabaha, by listing and analyzing its different implementation methods and Fiqhi jurisprudence.

The research concluded several results, firstly; Reverse Murabaha is a form of traditional Murabaha in which the buyer and financier switch roles, so financial institution becomes the buyer and the client becomes the seller.

Secondly, Reverse Murabaha is performed in any of two methods; the first: performing Reverse Murabaha on goods that are intended for themselves, and the second: Reverse Murabaha on intermediate commodities unintended for themselves, and those methods can be done in different ways, each has its own jurisprudence.