A murabaha which involves two parties, a buyer and seller, where the former is a merchant by trade. The merchant purchases commodities for his own inventory or account (i.e., without being asked or ordered to do so by customers) and then offers these commodities for sale by way of murabaha (on a cost-plus basis). The merchant must reveal the actual cost to the buyer and the two parties agree on the profit amount/ percentage. This is opposed to murabaha lil amer bil shira (murabaha to the purchase orderer) which involves three parties: a seller, a buyer, and an intermediary (financier or bank). The intermediary will not purchase a given commodity unless on an order by a prospective buyer.