Murabaha is a type of sale in which the seller discloses the cost of a commodity and sells it with an agreed-upon profit margin, either as a lump sum or a percentage. The cost includes all related expenses, such as freight and customs duty. Murabaha is commonly used for financing goods, only in cases where the exact cost can be determined.

The implementation of Murabaha in Islamic financial institutions requires the adherence to specific mandatory steps.