المصارف الإسلامية بين أطروحة الشهيد الصدر و الممارسة العملية

Abstract EN

Islamic Banks were founded in 1970s of last century, based on a treatise suggested by Mohammad Baqir Al- sadr in his book (Non-Usury bank in Islam).

He had put forward a well-known and acceptable contract by all Islamic doctrines, named (Mutharabeh contract), as the legal basis for the establishment of such banks, which not deal with interest or forbiddin usury in carrying out their functions.

But the Islamic banks, after a short period of their incorporation, gave up the (Mutharabeh contract) in the greater part of their operations, and turned it into another contract named (Murabaha for the purchase order).

This research attempts to highlight the problems resulted from this transformation, which led Islamic banks to: breaking of their legal basis, returning to deal with interest under cover of (Murabaha), and shifting from the practice of banking which based on credit financing into commercial practice that is not considered – historically and functionally – a task of banking.