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Syarikat al-Abdan

East Asian spelling for sharikat al-abdan; a subset of sharikat al-aqd (contractual partnership) in which two persons or more agree...

Syarikat al-A’amal

East Asian spelling for sharikat al-a'amal; a type of sharikat al-aqd (contractual partnership) in which two persons or more agree...

Sinf Ribawi

One of the six items/ substances (asnaf ribawiah or ribawi items) that are sold by weight and measure, literally: gold,...

Shared Waqf

Shared waqf (وقف مشترك) is a form of waqf (Islamic endowment) in which the assets (property) assigned as endowment are...

Salam Tamwili

A modern application of salam whereby a party to the salam contract enters into a separate, independent salam contract with...

Shubuhat

Arabic (شبهات) for anything that resembles the truth (haqq) or anything that an observer cannot differentiate from the truth. Therefore,...

Shari’ah

Arabic (شريعة) for the divine guidance and precepts which are given and outlined by the Holy Qur'an, sent down by...

Special Investment Account

A profit-sharing investment account that is subject to a specific set of conditions as specified by the account holder. In...

Sighat al-Aqd

Arabic (صيغة العقد) for contractual formula (formula of a contract/ aqd). A formal exchange of offer/ proposal (ijab or 'ardh)...

Sukuk Obligor

The party in a sukuk issuance that stands obliged, legally or contractually, to make payment to sukuk holders against their...