Arabic (الغنم) for gain /reward/ benefit which can be realized only if recipient has already borne all the risks (mukhatarah) associated with it. Al-ghunm is the result of risk taking according to the shari’ah maxim (qa’edah shar’iyyah– القاعدة الشرعية) stating: “al-ghunm bil ghurm” (al-ghunmu bil ghurmi – الغنم بالغرم) which is the rationale behind linking profit (ribh) with risk taking; there is no return without risk (e.g., in musharakah ventures, risk sharing by all partners is the norm and the basic principle).