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Legal Soures and Principles

SOURCES:

Islamic finance and banking is based on Islamic law, known as Shariah, which derives from four sources:

  1. The Quran: the wholly book of Islam, which is the literal word of Allah (s.w.t)as revealed to the prophet
  2. The Sunnah: the words, deeds and consent of the Prophet, Mohammed (p.b.u.h).
  3. The Ijma: the consensus of opinion which scholars have reached by interpreting the Quran and the Hadith.
  4. Qiyas: the process by which rulings in new areas are based on the causes (Illah) discovered in the legislation of the Quran and Sunnah.

PRINCIPLES:

There are certain fundamental principles and believes that distinguish Islamic finance from conventional finance. According to Shariah:

  1. Money – Money itself has no intrinsic value. It is not an economic resource. It is just a means of exchange.
  2. Interest (Riba) – Interest is strictly forbidden. Charging (or paying) rent on money lent (or borrowed) is not allowed. Allah says in (2:267),’Allah has permitted trade and forbidden usury (interest)’. Any return on money should be linked to profits made on employing money in productive ways – i.e. in legitimate (ethical) trade or investment.
  3. Mysir –  Transactions similar to gambling which involve speculation are prohibited
  4. Gharar – Trading of risk,  the sale of something that has not yet been obtained and contracts with uncertain elements and contingencies are not allowed
  5. Trading in debt - Trading in debt contracts at discount is prohibited
  6. Prohibited industries/products – Investment in certain industries or products including pork, alcoholic beverages, gambling, pornography, tobacco, and armaments are not allowed

 
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