A type of partnership (sharika) which is formed by two or more parties who share their good reputations, creditworthiness, and trading expertise. The parties buy goods on credit, fetched and enhanced by their combined reputation, and sell these goods for immediate cash. Profits and losses are shared by the parties according to their ability to guarantee buying on credit from suppliers and sellers. Receivables partnership is, therefore, based on credit backed by guarantees, and as such no capital is required to start up the business.

This type of partnership is also known in Arabic transliteration as a wojooh partnership (شركة الوجوه).