Book Three: Banking Transactions · Part Six: Commercial Transactions of Islamic Financial Institutions · Chapter Two: Special Provisions for Certain Types of Contracts and Obligations to which Islamic Financial Institutions are a Party: Section One: Promise to Contract: Article (475) · Section Three: Murabaha: Article (481)
Murabaha is a contract under which, following a purchaser's financing request, the seller sells an asset to the purchaser after the seller has acquired ownership and actual or constructive possession of it. The sale price is the cost plus a fixed profit amount specified in the contract, and their total is the Murabaha sale price.
Interpretation and application must be checked against the official text and current version.