Arabic (مرابحة عكسية) for reverse murabaha (cost-plus sale). It is an Islamic cash financing mechanism involving one party purchasing an asset on credit from another party on deferred payment basis in order to sell it for immediate cash to a third party. The buyer-cum-seller immediately receives cash to finance his requirements. This method is used by some Islamic banks to provide cash financing to customers.

It is synonymous with tawarruq, tawarruq munazzam (organized tawarruq) and commodity murabaha.