Qabdh (قبض) is the unilateral act of taking delivery. In other words, it is the act of taking delivery of an object or item of wealth by the recipient. Taqabudh (تقابض), on the other hand, is the act of taking delivery of the two countervalues (mahall al-aqd) by the two parties to the contract (aqd). For example, one party pays the price on an immediate basis and the other delivers the object of sale at the same contracting session (majlis al-aqd).

Therefore, taqabudh is broader than qabdh (taqabudh necessarily involves qabdh, and includes also taqbidh). That is, taqabudh is a bilateral or reciprocal qabdh.