LAW

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Islamic Contract Law – Form (Ṣīghah) vs Substance (Ḥaqīqah) 
1. Starting Point: Valid Contract Requirements (Form)
  • The first requirement is that the contract must satisfy its basic legal elements, known as:
    • Form (ṣīghah)
  • This includes:
    • Offer (ijāb)
    • Acceptance (qabūl)
    • Consent
    • Legal capacity
    • Lawful subject matter
👉 If these are missing:
  • ❌ Contract is invalid from the outset


2. What is “Form” (Ṣīghah)?
  • Refers to:
    • Outward legal structure of the contract
  • Focus on:
    • How the contract is:
      • Drafted
      • Expressed
      • Concluded


Example (Form)
  • A murābaḥah contract:
    • Clearly states:
      • Sale price
      • Profit margin
      • Payment terms
👉 Looks like:
  • A valid sale


3. What is “Substance” (Ḥaqīqah)?
  • Refers to:
    • Economic reality and true intention
  • Focus on:
    • What the contract actually does in practice


Example (Substance)
  • If murābaḥah:
    • Functions like:
      • A loan with fixed return
👉 Then:
  • Substance ≠ sale
  • Substance = financing/loan


4. Relationship Between Form and Substance
  • Islamic law requires:
    • Both form AND substance


A. Form alone is NOT enough
  • Contract may:
    • Look valid
    • But hide prohibited elements


B. Substance alone is NOT enough
  • Good intention cannot:
    • Replace legal requirements


👉 Therefore:
  • Both must:
    • Align for validity


5. Role of Courts
  • A competent court should:
    • Examine:
      • Form (legal structure)
      • Substance (real effect)
👉 Not rely on:
  • Labels or wording alone


6. Practical Difficulty
  • In theory:
    • Distinction is clear
  • In practice:
    • Difficult because:
      • Contracts are complex
      • Structures are sophisticated
      • Risk can be hidden


Example (Practical Problem)
  • Contract says:
    • “Sale of asset”
  • But in reality:
    • No real ownership
    • No real risk
👉 Question:
  • Is it:
    • A valid sale (form)?
    • Or disguised loan (substance)?


7. Key Insight
  • The real challenge is:
    • Applying theory to real transactions
👉 Especially in:
  • Modern Islamic finance


Final Summary
  • Form (ṣīghah):
    • Legal requirements and structure
  • Substance (ḥaqīqah):
    • Economic reality and intention
  • Islamic law requires:
    • Both to be satisfied


One-Line Understanding
  • A valid Islamic contract must be:
    👉 “Correct in form and genuine in substance.”
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