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Islamic Contract Law – Preference for Substance over Form (Modern Approach)


1. Key Legal Maxims (Modern Scholarly Approach)
  • “Matters are determined according to intentions”
  • “In contracts, effect is given to intentions and meanings, not words and forms”
👉 Meaning:
  • The true intention of the parties is more important than:
    • Labels
    • Technical wording


2. Position of Ibn al-Qayyim
  • Emphasised:
    • Focus must be on:
      • Intention and motive
  • Key idea:
    • A sound jurist asks:
      • “What was intended?”
    • Not merely:
      • “What was said?”
👉 Warning:
  • Ignoring intention may:
    • Harm parties
    • Misrepresent Sharīʿah


3. Form vs Substance in Practice
  • Sometimes:
    • Form and substance conflict


Example
  • Contract labelled:
    • “Sale”
  • But in reality:
    • Functions like:
      • Loan with interest
👉 In such cases:
  • Preference is given to:
    • Substance (economic reality)


4. Judicial Approach (Malaysia)
  • Courts adopt:
    • Substance over form approach


Case Example
  • Arab-Malaysian Finance Bhd v Taman Ihsan Jaya Sdn Bhd
  • Court held:
    • True nature of contract depends on:
      • Substance, not structure or wording


General Judicial Principle
  • Courts will:
    • Look beyond:
      • Labels
      • Terminology
  • Focus on:
    • Actual facts and real nature of transaction


5. Supporting Approach in Other Jurisdictions
  • Similar reasoning applied by:
    • Dubai Cassation Court
  • Principle:
    • Interpretation must consider:
      • True intention of parties
    • Not just:
      • Literal wording


6. Balanced Approach (Very Important)
  • Islamic law does NOT ignore form
👉 Instead:
  • Requires:
    • Both form AND substance


When conflict arises
  • Priority:
    • Substance over form


7. Key Insight
  • Proper interpretation of contracts requires:
    • Looking at:
      • Legal structure (form)
      • Economic reality (substance)


Final Summary
  • Modern Islamic contract interpretation:
    • Gives importance to:
      • Intention
      • Economic substance
  • Courts and scholars:
    • Prefer:
      • Substance when inconsistency arises
  • Best approach:
    • Balanced method
      • Analyse form
      • Prioritise substance where necessary


One-Line Understanding
  • Islamic contract law requires:
    👉 “Examine the form, but decide based on the substance and true intention.”




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