公司(Ash-Sharika)在语言上的意思是将两份或更多份额混合在一起,使彼此无法再被区分。在沙里尔法中,公司是两个或更多人之间的一份契约,他们约定为了获取利润而从事金融性的工作。与所有伊斯兰契约一样,公司契约要求同时存在要约与承诺。当一方对另一方说:"我与你就某事达成合伙"时,即构成要约;另一方回答说:"我接受",即为承诺。这些确切的字句并非必需,但其含义必须具备。要约与承诺之中必须有某种表明,一方已就某事的合伙问题口头或书面地向另一方提出,而另一方表示接受。因此,仅仅达成合伙的协议并不构成契约;约定支付金钱或财产以换取合伙,同样不被视为契约。相反,契约必须包含在某事物上合伙的概念。在伊斯兰教中,合伙契约有效的条件要求,所订立的标的必须是一项可处置的权利,并且这项用于订立公司契约的处置权适合代理(Wakala),使得通过该处置所获得的收益由两位合伙人共享。

Company (Ash-Sharika) linguistically means mixing two or more shares together such that neither can be distinguished from the other. Company in Shar’a is a contract between two or more persons, in which they agree to perform financial work with the intention of making profit. The contract of the company requires the existence of both offer and acceptance, as is the case with all Islamic contracts. An offer occurs when one party says to the other: ‘I entered into partnership with you in such and such’ and the other party replies by saying, ‘I accepted.’ These actual words are not necessary but the meaning is. There must occur in the offer and acceptance something that indicates that one of the parties addressed the other orally or in writing on the matter of partnership over something, and the other accepted. Therefore, an agreement on partnership only does not represent a contract. An agreement to pay money or property for partnership is also not considered a contract as well. Rather, the contract must include the concept of partnership in something. The condition of validity of the partnership contract in Islam requires that the contracted matter be a right of disposal and that this right of disposal, over which the company contract is concluded, is suitable for representation (Wakala) such that what is gained by the disposal is shared between the two partners.