In Islamic finance, al-ghallah (الغلة) 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, al-ghallah has more specific meanings. For example, in relation to waqf, al-ghallah (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.)
