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KembaraXtra – Islamic Finance: Tanāzul vs Ibrā’


Tanāzul (Waiver)

  • Definition: Voluntarily giving up a right or entitlement.
  • Nature: Applies to rights/benefits (e.g., profit share, rental rights).
  • Example: Investor waives part of her profit in favour of the fund manager.
  • Trigger: Done voluntarily by the rights-holder, either upfront in agreement or later.
  • Legal Effect: Permanently removes the right of the waiving party.
  • Shari’ah Ruling: Permissible as long as voluntary and does not harm others.

Ibrā’ (Rebate/Discount)

  • Definition: Voluntary reduction or forgiveness of a debt/monetary obligation.
  • Nature: Applies to debts/outstanding payments.
  • Example: Bank grants a rebate when a customer repays financing early.
  • Trigger: Arises when the debtor repays or struggles to repay; must be at creditor’s discretion.
  • Legal Effect: Reduces or cancels the debtor’s liability.
  • Shari’ah Ruling: Permissible, but cannot be pre-agreed in contract (to avoid gharar).

Summary:


  • Tanāzul = waiving rights/entitlements.
  • Ibrā’ = waiving debts/obligations.


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