صكوك المرابحة

Abstract EN

This study examined the rules of the profitability deeds, as the researcher explained the concept of Islamic profitability deeds, their features and the parties that participate in the profitability process.

Then the study examined the rules of profitability deeds, through defining the concept of profitability in language and fromthe perspective of the four Imams of the doctrines, showing the definition of profitability that include purchase orders according the perspectives of the contemporary scholars.

Afterwards, the researcher showed the concept of profitability deeds, indicating that they are considered as documents with equal value, that are issued to fund the purchase of a profitable commodity, where the profitability commodity becomes a property of the holder of the profitability deeds, and that such contract are issued by two types, with examples for each of them for clarification.

The researcher then showed the characteristics of profitability deeds, whichmake them a suitable instrument in the field of funding and investment, the religious perspective for this type of deeds and the controls through which it could be judged on the legality of these deeds.

The study was concluded with the results and the proposed recommendations.