Arabic (عكس العينة) for reverse sale and buy-back; a form of einah sale (بيع العينة) in which a commodity is sold for a spot price (thaman) and then is bought back for a higher price. For example, a bank may first sell a commodity to a client at a mark-up price that includes the bank’s profit margin. The client will repay the mark-up price in installments during a given period of time. The bank then buys the commodity back from the client at cost price and pays the client in cash.

Einah is prohibited by shari’ah in all its forms and variations.

It is also known as reverse einah or maqloob al-einah (مقلوب العينة).