In Islamic finance, ghalla (غلة) generally refers to any type of income produced by a factor of production (labor, capital, land,…). Broadly, it can be a rent amount, a land yield or harvest, an animal produce, etc. In business dealings, it could also refer to sales revenue or return of capital, among others.

In other contexts, ghalla has more specific meanings. For example, in relation to waqf, ghalla (or ghallat al-waqf) is the the net surplus from the waqf’s financial activities in addition to (or adjusted with) other gains/ losses from other operations/ programs that are attributable to the set beneficiaries (and after adjustment for non-cash items such as depreciation, amortization, etc.)