التلفيق في المعاملات المصرفية الإسلامية : دراسة تحليلية تقويمية

Abstract

This dissertation presents a comprehensive study of the issue of talfiq (concoction) in Islamic banking contracts. Many people believe that Islamic banking is merely a replication of conventional banking and does not meet the spirit (maqasid) of shariah due to the similarities between Islamic finance products and conventional usurious products in their economic effects. The study is divided into five chapters, with the first chapter introducing the problem and the structure of the dissertation .The second chapter delves into the concepts of ijtihad, taq?ld, and ift??, clarifying the terms and conditions related to each concept. The third chapter provides a detailed explanation of the concept of talfiq and its types, as well as the difference between talfiq and other related terms in Islamic jurisprudence .The forth chapter discusses the emergence of Islamic banking and whether adopting an approach of h?lah in forming Islamic financial contracts is acceptable. It also explains why Islamic banks are forced to imitate conventional banking and the economic consequences of such imitation .The fifth chapter provides a critical analysis of the main Islamic financial contracts, including mur?baha, ig?rah muntahia bi’taml?k, and mush?rakah mutan?qisah. The study has adopted an inductive approach in gathering the related information. It also applied an analytic method to discuss the arguments and deduce its results. The study concludes that the main reason why Islamic banks are forced to imitate conventional ones is the banking system, where finance is connected with money creation. Therefore, adopting a different system that separates money creation from finance is necessary to provide authentic halal products.