A type of sale (ba’i or bay’) in which the price (thaman) is set equal to the original acquisition price (i.e., cost of acquisition). The seller, under tawliah arrangement, is bound to fully disclose to the buyer the actual cost of the object subject matter of sale. The seller parts with the goods in return for the principal amount without mark-up or any additional consideration or benefit in whatever form. For example, tawliah may involve selling an asset whose historical cost is $2,000 for a current price of $2,000 without any addition to its original cost. Since it requires that the seller honestly reveals the cost of its items, tawliah is classified as an amanah sale.

Tawliah (in Arabic script تولية) translates as par-value sale or at-cost sale.