Suzuki, Yasushi; Miah, Mohammad Dulal - In: International Journal of Islamic and Middle Eastern … 14 (2020) 1, pp. 151-163
Purpose: This paper aims to propose two benchmarks “Shari’ah-compliant” benchmark and “Shari’ah-based” “raf’ al-haraj” (the removal of hardship) benchmark. The former benchmark can be applied to ensure that a transaction brings “profits on sales” and not “profits on...