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Abstract

This article aims to identify the linguistic, jurisprudential and economic concept of the Murabaha financing formula, as well as to identify a comprehensive definition of the Murabaha financing formula, which is that it is a process in which a commodity is purchased at a certain price, then it is sold to the buyer after he is informed of the purchase price in addition to the amount of profit It is one of the sales of the trust, and this article also aims to find out the evidence of the permissibility of dealing in the form of Murabaha in Islamic banks from writing, Sunnah, consensus, and the decisions of the Fiqh Councils. Dealing with the Murabaha formula, and also aims to identify the method applied by Islamic banks in financing by the Murabaha formula.