合伙（Ash-Sharika）在语言上的意思是将两份或多份份额混合在一起，以至于彼此无法区分。在伊斯兰教法（Shar'a）中，合伙是两人或多人之间的一种契约，他们约定为了获取利润而共同从事经济活动。与所有伊斯兰契约一样，合伙契约需要要约与承诺同时存在。要约是指一方对另一方说："我与你就某某事务建立合伙关系"，另一方回答说："我接受。"这些确切的词语并非必需，但其含义必须具备。要约与承诺之中必须有某种迹象表明，一方以口头或书面形式向另一方提出就某事建立合伙的主张，而另一方予以接受。因此，仅仅就合伙达成一致并不构成契约。约定以钱财或财产作为合伙的代价，同样不被视为契约。相反，契约必须包含在某事物上建立合伙的概念。 伊斯兰教中合伙契约有效的条件要求，所订立合伙的事项必须是一项处置权，并且该处置权（合伙契约即是就此而订立）适合委托代理（Wakala），从而使通过处置所获得的收益由两位合伙人分享。

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.

伙伴关系在伊斯兰教中是被允许的，因为当穆罕默德(愿主赐福于他)被派遣为使者时，人们之间进行商业交易，而他(愿主赐福于他)并没有禁止这种做法。ﷺ 布哈里记载，艾布·穆纳哈勒说：“我和我的合伙人买了一样东西，有现金付款也有赊账。巴拉·本·阿兹布来到我们这里，我们就向他询问此事。他说：‘我的合伙人宰德·本·阿尔古姆和我也做过同样的事，我们就此事询问了先知(愿主赐福于他)。’他(愿主赐福于他)说：‘现金交易的部分你们拿走，赊账的部分你们应当退还。’”ﷺ 达拉古特尼从艾布·胡莱赖传述，先知(愿主赐福于他)说：“至高的安拉说：‘只要两个合伙人中的一方不背叛他的同伴，我就是他们两者的第三方。如果其中一方背叛了，我就会离开他们。’”ﷺ 伙伴关系在穆斯林之间是被允许的，在齐米人（生活在伊斯兰政权统治之下的非穆斯林）之间也是被允许的，在穆斯林与齐米人之间同样被允许。因此，穆斯林与基督徒、拜火教徒或其他齐米人建立合伙关系是被允许的。 穆斯林记载，阿卜杜拉·本·欧麦尔说：“先知(愿主赐福于他)与哈巴尔的犹太人交易，以土地所产的植物或果实的一半作为报酬。”ﷺ 布哈里在另一段传述中从阿伊莎处记载：“先知(愿主赐福于他)从麦地那的一位犹太人那里购买食物，并以自己的铠甲作为抵押交给他。”ﷺ 提尔米兹记载，伊本·阿拔斯说：“先知(愿主赐福于他)去世时，他的铠甲仍作为抵押，以换取二十萨阿的食物，这些食物是他为家人而取的。”ﷺ 提尔米兹从阿伊莎处记载：“安拉的使者(愿主赐福于他)派人去找一位犹太人，向他借两件衣服（并请他等待），直到（有了）富裕的时候。”ﷺ 因此，与犹太人、基督徒及其他齐米人建立合伙关系是被允许的，因为与他们进行交易是合法的。然而，齐米人在与穆斯林合伙时，不得出售酒和猪肉。 在与穆斯林合伙之前，一名齐米（dhimmi，受保护的非穆斯林）可能曾经出售酒类，其所得收益对该公司而言是合法的（halal）。合伙关系只在处分权被允许的人之间才有效，因为它是一种以财产处分为基础的契约。由此可知，与被禁止处分财产的人组建公司是无效的。与被置于监护之下的人合伙，或与处分权不被允许的人合伙，同样是不允许的。

Partnership is allowed in Islam because when Muhammad (pbuh) was sent as a Messenger people were dealing with companies and He (pbuh) did not forbid this. Al Bukhari narrated that Abu Al-Minhal said: “I and my partner bought something in cash and credit. Al-Bara ibn ‘Azib came to us so we asked Him about this. He said: ‘My partner, Zaid ibn Al-Arqam, and I did the same and we asked the Prophet (pbuh) about this.’ He (pbuh) said: ‘That which is in cash you take, and that which is in credit you return it back.”’ Ad-Daraqutni narrated from Abu Hurairah that the Prophet (pbuh) said: “Allah the Supreme said ‘I am the third of the two partners as long as one of them does not betray his companion. If He betrayed, I would withdraw from them.”’ Partnership is allowed amongst Muslims, Dhimmis (non-Muslims living under Islamic authority), and between Muslims and Dhimmis. So it is allowed for a Muslim to enter into partnership with a Christian, a fireworshipper or other Dhimmis. Muslim narrated from Abdullah ibn ‘Umar who said: ‘The Prophet (pbuh) dealt with the people of Khaybar, who were Jews, for half of the land production of plant or fruit.’ In another narration by Bukhari from Aisha: “The Prophet (pbuh) bought food from a Jew in Madinah and He deposited his armour with Him as security.” At-Tirmidhi narrated from Ibn ‘Abbas who said ‘The Prophet (pbuh) passed away while his armour was left as a security in return for twenty cubic measures (Sa’a) of food which He took for his family.’ At-Tirmidhi narrated from Aisha that ‘the Messenger of Allah (pbuh) sent for a Jew asking Him for two garments (and to wait) until (the time of) prosperity.’ Entering into partnership with Jews and Christians and other Dhimmis is therefore allowed, as dealing with them is permissible. However, Dhimmis are not allowed to sell alcohol and pork while acting as partners with Muslims. Prior to forming a partnership with a Muslim, a Dhimmi may have sold alcohol, the proceeds of which would be Halal for the company. Partnership is only valid between people whose right of disposal is allowed, for it is a contract based upon the disposal of property. It follows that it is invalid to form a company with a person who is prevented from disposal of property. It is also not allowed to enter into partnership with a person who is placed under guardianship, or a person whose right of disposal is not allowed.

合伙分为财产合伙和契约合伙两种。财产合伙是资产上的合伙,例如对继承、购买或赠与所得财产的共有。契约合伙则是关于通过契约增加所有权的讨论主题。通过考察伊斯兰教中的合伙契约及其相关的教法规定(Ahkam Shar'iyah)可以得出结论:伊斯兰教中的合伙有五种类型,即:Al-'Inan(股份合伙)、Al-Abdan(劳务合伙)、Al-Mudharaba(两人或多人的委托经营合伙)、Al-Wujooh(信誉合伙)和Al-Mufawadha(全权委托合伙)。

Partnership is either a partnership of properties or a partnership of contracts. The company of properties is a company of assets, such as partnership in a property that has been inherited, bought or gifted. The company of contracts is the subject of discussion regarding increasing of ownership. From the examination of partnership contracts in Islam, and the divine rules (Ahkam Shar’iyah) related to them it can be concluded that there are five types of company in Islam. These are Al-’Inan (equal), Al- Abdan (bodies), Al-Mudharaba (two or more), Al-Wujooh (faces) and Al- Mufawadha (negotiation).