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Islamic Contract – Bay’ al-Murābahah: Promise by the Purchase Orderer
Q1: What is meant by the promise of the purchase orderer in murābahah?
Answer:
In Murābahah to the Purchase Orderer (MPO), the purchase orderer (customer) usually gives a promise (wa‘d) to purchase the asset after the seller or Islamic bank acquires it.
This promise is important because:
  • the Islamic bank purchases the asset based on the customer’s request; and
  • the promise helps reduce the bank’s ownership and market risks.


Q2: What is the AAOIFI position regarding the customer’s promise?
Answer:
According to AAOIFI Shariah Standard No. 8 (Para 2/3/3):
  • the promise may either:
    • be binding; or
    • include an option to cancel.
This means AAOIFI provides flexibility regarding whether the customer must compulsorily complete the purchase.
The approach depends on:
  • the agreement between the parties; and
  • the structure adopted by the Islamic financial institution.


Q3: What is the BNM position regarding the customer’s promise?
Answer:
According to the Bank Negara Malaysia (BNM) Policy Document on Murābahah (Para 15.2):
  • the promise becomes binding once the seller or Islamic bank takes action to acquire the asset.
This means:
  • after the bank incurs costs or purchases the asset based on the customer’s undertaking,
  • the customer can no longer freely withdraw from the promise without consequences.
This rule protects the Islamic bank from financial loss after relying on the customer’s commitment.


Comparison Notes: AAOIFI vs BNM on Promise by the Purchase Orderer
AAOIFI Position
  • Promise may be:
    • binding; or
    • non-binding with cancellation option.
  • Greater contractual flexibility.
  • Focuses on preserving voluntary consent.
BNM Position
  • Promise becomes binding once the bank acts to acquire the asset.
  • Protects the bank from ownership and commercial risks.
  • Provides stronger operational certainty in Islamic banking practice.


Case Study: Promise to Purchase Machinery
A company requests an Islamic bank to purchase machinery worth RM500,000 through a murābahah arrangement.
The company signs a promise to purchase the machinery after the bank acquires it.
The bank then:
  1. purchases the machinery from the supplier; and
  2. incurs transportation and documentation costs.
Later, the company attempts to cancel the transaction.
Under AAOIFI
  • If the promise was structured as non-binding with cancellation rights, cancellation may be possible depending on the agreement.
  • If the promise was binding, the customer may be required to honour the undertaking.
Under BNM
  • Once the bank acted to acquire the machinery, the promise became binding.
  • The customer may be required to proceed with the purchase or compensate the bank for losses suffered.
Analysis
The difference reflects:
  • AAOIFI’s more flexible contractual approach; and
  • BNM’s stronger protection of Islamic banks as financial intermediaries in murābahah financing operations.

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