According to the Hanafi school of thought (mazhab), a category of mal that is capable of legal (shari’a-compliant) ownership and legal transfer. This category includes all things that possess value from the perspective of shari’a, and therefore are subject to the full range of lawful transactions (shari’a-compliant commutative and noncommutative contracts) such as sale (ba’i), lease (ijarah), pledge (rahn), and gift (hibah). Mal mutaqawwim, in general, can be traded at a price. Examples include commodities such as wheat, rice, and oil, and assets such as lands, houses, equipment, and shares of stock. Items such as loans and bonds are not mal mutaqawwim because shari’a forbids trading borrowed funds for the purpose of making profit.