A salam contract in which the seller (the short) or the buyer (the long) in the original (previous) salam becomes a buyer (long) or seller (short), respectively, in another contract which entails the delivery and taking delivery of the same underlying commodity (al-muslam fihi), without making the execution of the new salam contract dependent on the execution of the previous one. The back-to-back transacting is similar to offsetting in conventional finance transactions.

Back-to-back salam is also known as parallel salam.