Murabaha is a sale contract , between a buyer and a seller, by which the latter buys  the assets  required by a buyer and resells  them to it at a price increased  by a margin determined clearly and explicitly. Profits (profit margin) and the repayment period (generally installments) are specified in the initial  contract.  This allows a customer to purchase an asset  without taking out a loan with interest. And unlike the system of the conventional system,  Murabaha plans a double transfer, with a financier  who is owner  of financed asset.

The conditions of sale such as the profit margin for the seller or the details of repayment of the installments are preset between the different parties.

There are two categories of sales in the form of  Murabaha: in the first, the Islamic bank buys the assets, and makes them available to its buyer customers , without having received, in advance, the promise from the customers that  they would actually buy these assets; in this  case, we speak of Murabaha; the second category involves the promise of customer to actually buy the asset  from the selling bank,; in  this case, we speak of Murabaha accompanied by a purchase order. In the second case, the Islamic bank usually gives the customer a credit facility Murabaha whose deferred settlement is made by periodic increments.