Specific Provisions of Murabahah in Imamiah Jurisprudence and Iranian Law

Murabahah is an attribute that the commutative contracts such as sales can be attributed to it. Jurists say that Murabahah sale is when the vendor with the saying the capital and profits to the customer's request, supply the sales.
With legislation such as the interest-free banking as well as the five-year plan, Murabahah contract became one of the financial instruments in achieving legal and Interest-free banking system into the country's banking system, And with the approval of the Murabahah contract procedures in 1390 by the Council of Money and Credit, The first article of guidelines of Murabahah says: Murabahah is a contract that Supplier informs the cost of goods and services to applicant Then, by adding an additional amount or percentage as profit, grants it to the applicant. With regard to the definition of jurists and lawyers from Murabahah sale and operating instructions, to enter into any Murabahah contract, must in addition to the public condition comply with the specific condition, such as knowing capital and interest. In this article, it is referred to specific provisions in legal and law texts. Our research method is descriptive and analytical. We tried to bring the Jurisprudence and legal opinions with the Legislation to conclude.