عقد بيع المرابحة في المصارف الإسلامية

Abstract

This study aims to explain and analyze the reality of the contract murabaha in terms of concept , types , and economic importance so as to clarify the Islamic principles , that govern them in order to identify their viability as financial instruments.Therefore , this study tries to explain the statuesque of murabaha contract, and to find out the related shari’ah views for this type of contracts as financial instrument.Thus the study confirmed using the contract by Islamic banks as a financial instrument to supply the commercials needs for different peoples from commodities , tools , and instruments whether from inside or outside the country as it is accordance with the Islamic shari’ah wise.