FINANCE

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KembaraXtra – Islamic Derivatives: Sources of Shariah and Their Role in Islamic Finance (Simplified Explanation)


🔹 Key Idea
 
👉 All financial and commercial activities in Islamic finance must:
 
Fully comply with Shariah principles
👉 Shariah acts as a complete guide for life, including business and finance


🔹 What is Shariah in Finance?
 
👉 Shariah is:
  • Islamic law
  • A system that determines:
    • What is permissible (halal)
    • What is prohibited (haram)


🔹 Main Sources of Shariah
 
Shariah rules are developed from four main sources:


📖 1. The Qur’an
  • The holy book of Islam
  • Contains guidance from Allah
 
👉 Only a small portion (~3%) relates directly to legal rules


🕌 2. Sunnah (Hadith)
  • Sayings and actions of Prophet Muhammad (PBUH)
  • Provides:
    • Explanation of Qur’an
    • Practical application


🤝 3. Ijma (Consensus)
  • Agreement among qualified scholars
 
👉 Used when:
  • No direct rule in Qur’an or Sunnah
 
Helps unify opinions


🧠 4. Qiyas (Analogy)
  • Logical reasoning based on existing rulings
 
👉 Used for:
  • New financial products (e.g., derivatives)


🔹 Role in Islamic Finance
 
👉 These sources help scholars:
  • Develop rules for:
    • Banking
    • Investments
    • Contracts
 
Ensure:
  • No riba (interest)
  • No gharar (uncertainty)
  • No maisir (gambling)


🔹 Importance of Ijma in Modern Finance
 
👉 Modern finance introduces new issues:
  • Futures
  • Options
  • Sukuk
 
👉 Scholars work together to:
  • Reach consensus (ijma)
  • Provide clear rulings


🔹 Role of Key Institutions
 
Important Organizations
  • OIC Fiqh Academy
  • AAOIFI (Accounting & Auditing Organization for Islamic Financial Institutions)
  • IFSB (Islamic Financial Services Board)


🔸 What They Do
  • Standardize Islamic finance rules
  • Issue guidelines and resolutions
  • Help global acceptance
 
Improve consistency in the industry


🔹 Challenges
  • Different opinions still exist
  • Some critics question:
    • Interpretations
    • Modern applications
 
👉 But overall:
Consensus has improved the system


🔹 Simple Summary
  • Shariah guides all financial activities
  • Based on:
    • Qur’an
    • Sunnah
    • Ijma
    • Qiyas
 
👉 Modern institutions help apply these rules to today’s financial systems


🔹 Final Exam Insight
 
👉 “Islamic finance is governed by Shariah principles derived from the Qur’an, Sunnah, ijma, and qiyas, with modern institutions playing a key role in standardizing and applying these principles to contemporary financial practices.”
 

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