伊斯提斯纳是指卖方以合同确定的固定总价，向买方出售按约制造的种类物，合同载明标的的类别、种类、数量、所需特征及未来交付期限。
解释和适用时须核对官方文本及现行版本。
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阿联酋商事交易法
阿联酋商事交易法 — 第483条 — Article (483)
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 Four: Istisna'a (Manufacture Contract): Article (483)