There are several types of sales according to the provisions of Islamic Sharia, including barter sales, mu'ata sales, exchange sales, and salam sales, in addition to murabaha sales, which are classified as trust sales that have been practiced throughout the ages. In light of modern developments, contemporary jurists have developed a new formula for this type of sale, known as the "complex murabaha sale contract" or "murabaha sale to the purchase orderer." It is applied in Islamic banks as an investment mechanism that meets the needs of clients and is considered a legitimate alternative to the usurious transactions practiced in conventional banks.
The compound Murabaha sale contract is the basis upon which Islamic banks rely in their financial transactions. It is used as a legitimate alternative to prohibited usurious transactions, based on the provisions of Islamic Sharia. This contract has contributed to meeting the needs of individuals. Especially for those with limited income who face difficulties in obtaining the necessary liquidity to purchase their necessities, this has enabled them to acquire essential goods and services, including household items, craft and professional tools, and others, through a financing mechanism that complies with Sharia regulations.