Arabic (بيع التشريك) for a special case of tawlia sale (ba’i al-tawliyah) in which the profit waiver on the underlying commodity/ object is only partial. This sale is a combination of a tawlia sale with a normal sale, where the seller accepts to relinquish part of the profit to the benefit of the buyer.

For example, assume the list price of a given commodity is $100, whilst its cost on the seller is $75. If the seller accepts to sell it for $85, waiving thereby part of his normal profit (originally $25), then the buyer would benefit by $15 and the seller would be satisfied with only $10 in profits rather than $25.