Arabic (إهمال) for negligence which constitutes a failure to exercise an established, stipulated or customary set of rules and practices in relation to discharging a task, assignment or job. Ihmal may lead to harm or damage or loss caused by failing to perform or act with due carelessness and with application of measures of caution (broadly due diligence) under a contractual setting. In Islamic finance, such rules correspond to Shari’ah principles and rules as defined in a specific context.

In the case of mudaraba, a provider of funds (rab al-mal) is always held liable and responsible for any losses that may arise, in exception of such losses incurred due to a mudarib‘s ihmal or taqseer (provided that it is evidenced as a fact).

In law, there is a specific area of tort law known as negligence which represents harm caused by failing to act with due carelessness. Due to lack of bad intentions, ab initio, to inflict such harm, negligence is possibly subject to judgment considering extenuating circumstances.