It stands for purchase orderer; the purchasing party to a murabaha to the purchase orderer (MPO) (or broadly a murabaha transaction)- i.e., the party (customer) that approaches and requests a seller (or a financier) to acquire a commodity (or broadly an asset) from a third-party seller, in order to resell it to that customer on a deferred payment basis or on spot (murabaha halla).

The intermediary (e.g., an Islamic bank), a buyer-cum-seller, will not resell the asset/ commodity unless title has been transferred from the seller to the bank. The purchase orderer can approach a bank, expressing his/ her wish to buy a specific good. This wish may not be perceived as a promise (wa’ad) or commitment by the customer to purchase the goods unless the promise has been documented in an official requisition form.

A purchase orderer (الآمر بالشراء) is also known as al-waa’ed bil shira’ or al-amer bil shira‘.