A Simple Introduction to Islamic Finance

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A Simple Introduction to Islamic Finance AÂ selection of ideas from the Ph.D thesis submitted to the University of Manchester by Shehzada Dr.Abdeali Bhaisaheb bin Syedna Khuzaima Qutbuddin Saheb (RA) Â (The Ph.D was completed in 2003 with the raza and doa mubarak of Syedna Mohammed Burhanuddin RA)

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This document is for you if…

You have been a devout follower of Syedna Mohammed Burhanuddin RA, who said that riba (interest) was haraam and exhorted mumineen to follow the guidance of the Imams and Dais. You are a Dawoodi Bohra who, following the passing away of Syedna Burhanuddin RA, is being misguided by the few controlling the many. You have been traumatized by the words ‘bank loan’ and ‘insurance’ used by them. You have been compelled to liquidate your equity investments by them. You have probably even been reported against for investments in companies, a practice started by them.


Our fundamental argument‌

We believe that our deen has an answer to every problem - every complex issue faced by man and every technical subtlety of our lives. Shariat shows us what we should do if we miss a fast; what we should do if we miss a couple of lines in namaaz - how should we seek forgiveness if we err in any aspect of our life. But something most of us don’t know,

How we may borrow in a righteous (halaal) way? How is that possible?


Did you know… 1. The Fatimid Imam Ja’far al-Sadiq AS approved a device (Ina) that permitted lenders to add an element of sale in their contracts and in this way convert their interest charges to profit payments in keeping within the moral and technical bounds of Fatemi Tayyibi law 2. In the early seventeenth century India, the Fatemi Tayyibi scholar Syedi Aminji bin Jalal recorded the Da’i al-Mutlaq’s decree on a hundi, a prevalent form of credit note 3. The 45th Dai al-Mutlaq Syedna Tyeb Zainuddin RA dealt with the insurance contract in the early nineteenth century 4. The 51st Da’i al-Mutlaq, the venerable Syedna Taher Saifuddin RA made a number of farseeing decrees on financial phenomena (bank credit, equity shares and government bonds) that were emerging for the first time ever


Fatemi Tayyibi law on interest & undue speculation… The basic principles of Fatemi Tayyibi finance have been distorted and removed from the collective understanding of the community (we will discuss the reasons for this in future publications). However, what we will discuss here is what the Fatemi Tayyibi law states on riba (interest) and gharar (undue speculation). Riba and gharar are prohibited in Fatemi Tayyibi law for three reasons: 1. To prevent exploitation of the weak and needy, 2. To protect the sanctity of contracts and minimize contractual disputes 3. To prevent fraud.

Fatemi Tayyibi law views riba as potentially repressive and gharar as excessively risky and speculative.


Fatemi Tayyibi Law is Humane, Practical, Adjusting, Accommodating

Fatemi Tayyibi law neutralised gharar in certain cases by introducing free mutual consent into a contract that promoted equity. Â Subtle but transformational.

It permitted a generous application of free will, mutual consent and prescribed devices (subject to equity and the larger good) into financial practices, with the objective to transform what was perceived as limiting into something liberating.

Small change. Wide impact.


Some preconceptions and (mis)understandings…

• The prohibition of riba (interest) is widely and correctly understood as applying to interest. • Riba (interest) has been perceived as being an insurmountable hurdle. • All financial instruments and transactions (bank loans, overdraft, bills of exchange, hundis, bonds and debentures) involving interest have been perceived as being completely beyond reach. • It has been emphasized to us that insurance is also prohibited because of the interest element (investment of premiums and when claims are settled).

However, a correct interpretation of Fatemi Tayyibi law can transform people’s lives, their financial security and their old age planning.


But‌ Take equity shares, for instance. There is a taboo on investments in the equity shares of listed companies because, as has been propagated, these companies deal in debt and interest. The correct interpretation is that this is an acceptable investment vehicle as per precedent established by Syedna Taher Saifuddin RA, based on key principles of Fatemi Tayyibi law.  Or take the instance of interest-free installment purchases and lease financing

There is a perception that these financial instruments are haraam when they are not as per the key principles of Fatemi Tayyibi law.


“Fleeing from haraam to halaal”… In the Da’aim al Islam, Syedna Qadi al-Numaan (Vol 2, pp 38-40) discusses such financial topics. This kitaab is considered the last word in Islamic jurisprudence and was written with the approval of Imam Moiz AS himself. Syedna Qadi al-Numaan narrates: A man queried Imam Ja’far al-Sadiq AS whether it would be lawful to exchange a thousand dirhams and a dinar for two thousand dirhams. Money against money. The Imam replied yes, it is permissible when an instrument of sale is applied. The questioner objected. This was obviously ‘fleeing from riba.’ The Imam said, “Fleeing from haraam to halaal is a good thing to do….it is fleeing from wrong (baatil) to right (haqq).” The venerable Imam – accepted as the last word in Islamic jurisprudence – did something more than endorse this transaction where an instrument was used…He commended the two parties to engage in it!


Comparing this financial contract to a nikah contract…

The legal and moral aspects become even clearer when this is compared to a nikah contract. Syedna Qadi al-Nu’man continues to explain, “It is related from him [Imam Ja’far al-Sadiq] that he was asked about a group who bought and sold through ‘ina: as they close the deal, they introduce a trade transaction in it. He said, ‘Why did they do this?’ The questioner replied, ‘Because they despise haraam.’ He said, ‘If someone intends halaal, then there is no objection.’


Comparing this financial contract to a nikah contract… He went on to say that this is the same as a man, who agrees with a woman to have illicit sexual relations, but then realisation [of the sinful nature of their intentions] dawns on them, and they marry each other by executing a sound nikah contract, and thus their sexual encounter becomes halaal.” Specifically with regards to finance, Syedna Qadi al-Nu’man said “… they [the Ahl al-Bayt] have permitted transfiguration in debt [contracts] according to the permitted [criteria], if the contract is [drawn up] as required [by law]. If a man is owed money from another which is due for payment, and the latter says to him, ‘I cannot find that with which to settle your debt; but sell me something on credit, which I will again sell, and then settle your debt from it.’ They then do this; there is no objection to it."


Why does Fatemi Tayyibi law not allow simple, un-exploitative interest on debt?

1. The Imam or the Dai al-Mutlaq would never overturn a positive ruling of the Shari’at that riba is haraam and that interest is equal to riba. 2. Allowing interest in any form increases the potential for exploitative practices to flourish within the ambit of the law. 3. Only the inclusion of contractual arrangements in a contract dealing with interest can prevent exploitation.


What is a contractual difference between a sale transaction and a riba transaction?

It is that critical adjustment that needs to be made to a riba contract to make it halaal. The critical adjustment in making it a trade contract, which automatically enhances mutual protection.

Minimizing exploitation. Enhancing transactional flexibility.


How does this happen? The Imam demonstrates by comparing contractual arrangements with nikah. Sex out of marriage is unlawful according to Fatemi Tayyibi law. But the same act if performed within marriage is permissible even desirable – because it fulfills natural desires, enhances pleasure and creates families. The foundation for this?

The marriage contract. This contract protects both parties, gives rights and duties to both and prevents exploitation. In other words, it harnesses the positive and desirable effects of sexual desire, while preventing and limiting the negative ones (exploitation and promiscuity). The same rationale applies to interest. If wealth is enhanced from within the sanctity of trade, this not only makes it permissible, but also affords safeguards.


Has it ever been practiced by a Da’i al-Mutlaq?

Yes. Syedna Qasim Khan Zainuddin RA: 31st Da’i alMutlaq borrowed money from a Hindu moneylender on interest. He employed a contractual arrangement prescribed by Fatemi Tayyibi law.

How do we know? Because this has been described by Syedna Taher Saifuddin RA in his treatise Risalat Mafatih al-Yaqutat al-Hamraa.’


Was this a one time instance?

No. Syedna al-Mu’ayyad fi al-din RA (40th Da’i alMutlaq) and Syedna Abde-ali Saifuddin RA, (43rd Da’i al-Mutlaq) needed to borrow extensively. The debt was settled in full by the 49th Da’i al-Mutlaq, Syedna Mohammad Burhanuddin RA. Syedna Taher Saifuddin RA (51st Da’i alMutlaq), in his testimony in the Chandabhai Gulla Case of 1917, stated that his father (49th Da’i al-Mutlaq Syedna Mohammed Burhanuddin RA), grandfather (47th Da’i alMutlaq Syedna Abdul-Qadir Najmuddin RA) and his immediate predecessor (50th Da’i alMutlaq Syedna Abdullah Badruddin RA) all borrowed on interest. They employed contractual arrangements prescribed by Fatemi Tayyibi law with their creditors in order to make the transaction halaal.


Syedna Taher Saifuddin’s assertion….

Syedna Taher Saifuddin did not merely borrow; he advanced money against interest as well after employing the contractual arrangement. He was asked by the opposing attorney in the landmark case, “May I take it that Da’is are just as much entitled to lend money at interest as to borrow money at interest?” Syedna Taher Saifuddin replied, “Yes, according to that book [referring to the Da’a’im]… By that I mean that according to our books it would be lawful to take interest by giving in exchange for it an article of a nominal value. The illustration I give is this. Supposing I was entitled to receive Rs.1000 by way of interest from the borrower. I would give the borrower a watch and stipulate with him that the Rs.1,000 would be for price of the watch.”


Past precedents….

Syedna Taher Saifuddin, Felt that the simplified form of ‘Ina was more practical in modern times as modern institutions had more safeguards built into them than ever before. He stated openly in his testimony that he purchased government war bonds (interest bearing) but refused the interest on them because the simple buying and selling contract (bay’-shira provision or simplified ‘ina) could not be reached.


Past precedents‌. Syedna Mohammed Burhanuddin, Granted raza for a commercial bank loan for Dirhams 3 million, which was taken by the jamaat of Dubai to finance the construction of Saifee Masjid in Deira, Dubai, in the mid-1980s. Syedna Burhanuddin approved many innovative schemes and proposals based on Fatemi Tayyibi financial principles. These were subverted by vested interests within Syedna Burhanuddin’s administration. For example, Syedna Burhanuddin RA had given raza for a lease to own a fund for mortgage in the US, where the interest would be built into the lease price. This was also subverted. Syedna Burhanuddin RA had also given raza for a cooperative banking proposal from some community members. Those with vested interests said not to pursue as it would detract from qarzan funds.


The bottom line… Mumineen can avail of modern banking and financial products while staying within religious guidelines. The philosophies of the Shia Fatemi Ismaili Tayyibi Dawoodi Bohra doctrines are what nobody told us they were:

Relevant, Versatile, and Adaptable To modern financial institutions. To modern financial instruments. To modern practices. There were parties with conflicts of interest who said not to pursue this path as it would detract from qarzan funds. So for all those who say it can’t be done, shouldn’t be done, was never done - and therefore tell you not to do it - tell them the truth.

It’s time.


In the future‌

We will continue to communicate to Mumineen with clarity. We will provide advice on the use of specific banking and investment products like deposit accounts, loans, bills of exchange / discounted notes, lease finance, equity and equity-linked securities, debt instruments and insurance products. For more information, write to info@fatemidawat.com Over the next few weeks, we will publish specific detailed guidance on: 1. Debt, 2. Insurance, 3. Equities, 4. Derivatives, 5. Other modern financial transactions in the light of the principles of Fatemi Tayyibi finance


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