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Islamic Contract – Arguments Supporting the Use of Tawarruq in the Banking System
Q1: Why do some scholars and Islamic finance practitioners support tawarruq?
Answer
Scholars who permit tawarruq in the banking system argue that:
tawarruq is a lawful trade-based mechanism that provides liquidity without directly engaging in ribā.
They rely on:
✅ Qur’ānic principles;
✅ Prophetic traditions;
✅ general permissibility of trade;
✅ commercial necessity;
✅ practical financial needs.


1. Tawarruq Falls Under the General Permissibility of Trade
Argument
Supporters argue that Allah (SWT) states:
“Allah has permitted trade and prohibited ribā.”
(Qur’ān 2:275)
Thus:
  • all forms of trade are generally permissible,
    unless:
    ❌ clear Sharī‘ah evidence specifically prohibits them.


Application to Tawarruq
Tawarruq:
✅ involves sale contracts;
✅ contains identifiable commodities;
✅ fulfils legal contractual requirements.
Therefore:
  • supporters argue:
tawarruq remains lawful unless explicit proof prohibits it.


Case Scenario 1 – Personal Liquidity Financing
A customer requires:
  • RM50,000 cash.


Step 1
Islamic bank sells commodity:
  • RM60,000 deferred.


Step 2
Customer sells commodity:
  • RM50,000 cash to third party.


Difference
60{,}000 - 50{,}000 = 10{,}000
60{,}000 - 50{,}000 = 10{,}000


Supporters’ Analysis
Supporters argue:
  • this arrangement remains:
    ✅ sale-based;
    ✅ contractually valid;
    ✅ distinct from direct interest lending.


Critical Analysis
Critics respond:
  • although legally structured as sales,
    the economic substance may still resemble:
conventional lending.
Thus:
  • debate centres on:
form versus substance.


2. Hadith of Dates Exchange Supports Restructuring Into Sharī‘ah-Compliant Form
Argument
Supporters rely on the famous hadith narrated by:
  • Abu Sa’id al-Khudri
    and
  • Abu Hurairah.


Hadith Summary
A man exchanged:
  • lower-quality dates
    for:
  • better-quality dates
    unequally.
The Prophet (SAW) prohibited this because:
  • it involved ribā.
Instead, the Prophet instructed:
  1. sell lower-quality dates for cash;
  2. use cash to buy better-quality dates.


Supporters’ Reasoning
Supporters argue:
an unlawful structure may become permissible if reorganised into Sharī‘ah-compliant sale contracts.
Thus:
  • tawarruq restructures liquidity needs into:
    ✅ lawful sale arrangements.


Case Scenario 2 – Restructured Financing
Instead of:
❌ borrowing RM100,000 with interest,
the customer:
  1. buys commodity on deferred basis;
  2. sells commodity for cash.


Supporters’ View
The financing becomes:
✅ trade-based;
✅ contractually Sharī‘ah-compliant.


Critical Analysis
Critics argue:
  • unlike the hadith case,
    modern organised tawarruq may:
    • lack genuine trading intention;
    • merely replicate cash financing.


3. Original Rule in Transactions Is Permissibility
Argument
Supporters invoke the legal maxim:
“The original rule in commercial transactions is permissibility.”
Thus:
  • unless there is:
    ❌ clear prohibition,
    transactions remain lawful.


Burden of Proof Argument
Supporters argue:
those prohibiting tawarruq bear burden of proof.
Because:
  • they seek exception from general permissibility.


Critical Analysis
Critics counter that:
  • organised tawarruq may violate:
    • anti-ribā objectives;
    • maqāṣid al-sharī‘ah;
      even if no explicit textual prohibition exists.




4. Traders Aim to Increase Wealth Through Commodities
Argument
Supporters argue:
profit-making itself is not prohibited.
In ordinary trade:
  • traders buy and sell commodities to:
    • increase wealth.
Similarly:
  • tawarruq uses commodities as:
intermediaries for liquidity generation.


Distinction Made by Supporters
Ordinary Trader
Aims:
  • profit through trade.


Mutawarriq
Aims:
  • obtain liquidity/cash.
But:
  • both use lawful sale contracts.


Case Scenario 3 – Commodity Intermediary
A business purchases:
  • metal commodity on deferred basis.
The business immediately resells:
  • commodity for spot cash
    to finance operations.


Supporters’ Analysis
The commodity:
✅ lawfully intermediates liquidity generation.


Critical Analysis
Critics argue:
  • commodity may merely serve symbolic role;
  • no real economic trade objective exists.


5. Necessity and Public Need Support Tawarruq
Argument
Supporters argue:
not everyone can access benevolent loans (qard hasan).
Thus:
  • tawarruq provides:
    ✅ lawful liquidity alternative.


Case Scenario 4 – Financial Hardship
A family urgently needs:
  • RM30,000 for medical expenses.
No interest-free loan available.
Islamic bank offers:
  • tawarruq financing.


Supporters’ View
Tawarruq:
✅ prevents resort to conventional ribā loans.


Critical Analysis
This argument is based on:
  • necessity (ḥājah);
  • public need;
  • financial practicality.


6. Tawarruq Solves Liquidity Problems
Argument
Supporters argue:
tawarruq effectively addresses liquidity shortages.
It benefits:
✅ individuals;
✅ corporations;
✅ banks;
✅ governments.


Practical Applications
Tawarruq is used for:
  • treasury operations;
  • liquidity management;
  • trade deficit financing;
  • short-term funding.


Case Scenario 5 – Interbank Liquidity
An Islamic bank faces:
  • short-term liquidity shortage.
Another Islamic bank enters:
  • tawarruq liquidity arrangement
    to provide funding.


Supporters’ Analysis
Tawarruq:
✅ stabilises Islamic financial markets;
✅ enhances operational continuity.


Critical Analysis
Critics worry:
  • overreliance on tawarruq may:
    • excessively financialise Islamic banking;
    • weaken real-sector linkage.


7. Islamic Banks Must Remain Competitive
Argument
Supporters argue:
Islamic banks must remain commercially competitive with conventional banks.
Therefore:
  • practical financing alternatives are necessary.


Case Scenario 6 – Banking Competition
Customers require:
  • immediate liquidity;
  • fast financing products.
Without tawarruq:
  • Islamic banks may struggle to:
    • compete commercially;
    • retain customers.


Supporters’ View
Tawarruq:
✅ allows Islamic banking growth;
✅ expands financial inclusion;
✅ offers Sharī‘ah-based alternatives.


Critical Analysis
Critics caution:
  • excessive focus on competitiveness may:
dilute Sharī‘ah authenticity.
Thus:
  • balance between:
    • practicality;
    • maqāṣid al-sharī‘ah
      remains crucial.




Overall Critical Analysis of Supporters’ Arguments
Main Supporting Themes
Supporters emphasise:
✅ general permissibility of trade;
✅ legal validity of contracts;
✅ public need and necessity;
✅ financial practicality;
✅ banking competitiveness.


Main Counterarguments
Critics emphasise:
❌ substance-over-form concerns;
❌ synthetic liquidity generation;
❌ resemblance to conventional lending;
❌ weakening of genuine trade-based finance.


Core Sharī‘ah Debate
The fundamental issue remains:
Does organised tawarruq represent:
  • genuine Sharī‘ah-compliant trade,
    or
  • merely a legal mechanism replicating interest financing?


Contemporary Regulatory Trend
Modern regulators increasingly seek:
✅ reduction of excessive tawarruq dependency;
✅ diversification of Sharī‘ah contracts;
✅ stronger real-economy linkage;
✅ value-based Islamic finance development.

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