The object of a murabaha sale or transaction for which the murabaha buyer pays the murabaha seller cost-plus, i.e., the actual acquisition price plus a preset, pre-agreed mark-up (ribh). Examples of murabaha commodities include tangible assets such as traded goods, property, equipment and fixtures, and production materials, and intangible assets (goodwill, trademarks, patents, brands, etc) and non-monetary assets (usufructs). Eligible assets for sale must not belong to those prohibited under shari’a such as usurious items (ribawi items) in the category of medium of exchange (gold, silver, wheat, etc), and non-halal products (alcoholic products, pork, etc).

The commodities of murabaha are typically assets which are in existence, valid for sale, and can be considered for an enforceable sale. For example, assets under construction are not eligible as objects of murabaha.