伊斯提斯纳合同的卖方应同时提供劳务和制造材料，可自行制造标的物，也可依独立于伊斯提斯纳合同的合同委托第三人制造。
解释和适用时须核对官方文本及现行版本。
Tax& Law+7 (495) 221 31 46咨询项目
阿联酋商事交易法
阿联酋商事交易法 — 第484条 — Article (484)
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)