Shirka (Ash-Sharika) a harshen larabci yana nufin haɗa hannun jari biyu ko fiye tare ta yadda babu wanda za a iya bambance hannun jarin sa da na wani. A shari'a kuwa, shirka cinikayya ce tsakanin mutum biyu ko fiye, inda suka yarda su yi aikin kuɗi da niyyar samun riba. Kwangilar shirka tana buƙatar kasancewar tayi da karɓa, kamar yadda yake a dukkan kwangiloli na Musulunci. Tayi yana faruwa ne idan wani ɓangare ya ce wa ɗayan: 'Na shiga shirka da kai a cikin kaza da kaza', sannan ɗayan ya amsa da cewa, 'Na karɓa.' Ba lallai ne waɗannan kalmomi ainihin su ba, amma ma'anar ita ce abin da ake buƙata. Dole ne a sami a cikin tayi da karɓa wani abu da ke nuna cewa ɗaya daga cikin ɓangarorin ya yi magana da ɗayan, ta baki ko a rubuce, kan batun shirka a kan wani abu, ɗayan kuma ya karɓa. Saboda haka, yarjejeniya a kan shirka kawai ba ta zama kwangila ba. Haka kuma, yarjejeniyar biyan kuɗi ko dukiya domin shirka ba a ɗaukarta a matsayin kwangila ba. Madadin haka, kwangilar dole ne ta ƙunshi ra'ayin shirka a cikin wani abu. Sharadin ingancin kwangilar shirka a Musulunci shi ne cewa abin da aka yi kwangila a kansa ya zama haƙƙin sarrafawa, kuma wannan haƙƙin sarrafawa wanda aka yi kwangilar shirka a kansa ya dace da wakala (Wakala), ta yadda abin da aka samu ta hanyar sarrafawar ya zama na raba tsakanin abokan shirka biyu.

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.

Haɗin gwiwa halal ne a Musulunci domin lokacin da aka aiko Annabi Muhammad (ﷺ) a matsayin Manzo, mutane suna mu'amala da kamfanoni, shi kuwa bai hana hakan ba. Al-Bukhari ya ruwaito cewa Abu Al-Minhal ya ce: "Ni da abokin haɗin gwiwata mun sayi wani abu da kuɗi a hannu da kuma bashi. Al-Bara ibn 'Azib ya zo wurinmu, sai muka tambaye shi game da haka. Ya ce: 'Abokin haɗin gwiwata, Zaid ibn Al-Arqam, da ni mun yi irin wannan, sai muka tambayi Annabi (ﷺ) game da haka. Ya ce: "Abin da yake da kuɗi a hannu, ku karɓa, abin da yake bashi kuma, ku mayar da shi."'" Ad-Daraqutni ya ruwaito daga Abu Hurairah cewa Annabi (ﷺ) ya ce: "Allah Madaukaki ya ce: 'Ni ne na uku a cikin abokan haɗin gwiwa biyu muddin ɗayansu bai ci amanar abokinsa ba. Idan ya ci amanarsa, zan janye daga cikinsu.'" Haɗin gwiwa halal ne tsakanin Musulmi, Ahlul-Ɗhimma (waɗanda ba Musulmi ba waɗanda ke zaune ƙarƙashin ikon Musulunci), da kuma tsakanin Musulmi da Ahlul-Ɗhimma. Don haka halal ne Musulmi ya shiga haɗin gwiwa da Kirista, mai bautar wuta ko wasu Ahlul-Ɗhimma. Muslim ya ruwaito daga Abdullahi ibn 'Umar wanda ya ce: "Annabi (ﷺ) ya yi mu'amala da mutanen Khaibar, waɗanda Yahudawa ne, a kan rabin amfanin ƙasar, na shuka ko 'ya'yan itace." A wata ruwaya ta Bukhari daga Aisha: "Annabi (ﷺ) ya sayi abinci daga wani Bayahude a Madina, ya kuma ajiye masa sulkensa a matsayin jingina." At-Tirmidhi ya ruwaito daga Ibn 'Abbas wanda ya ce: "Annabi (ﷺ) ya rasu alhali sulkensa yana cikin jingina saboda sa'o'i ashirin na abinci da ya karɓa domin iyalinsa." At-Tirmidhi ya ruwaito daga Aisha cewa "Manzon Allah (ﷺ) ya aika neman wani Bayahude yana roƙonsa tufafi biyu (da ya jira) har zuwa lokacin samun wadata." Saboda haka, shiga haɗin gwiwa da Yahudawa da Kiristoci da sauran Ahlul-Ɗhimma halal ne, kamar yadda mu'amala da su halal ce. Sai dai Ahlul-Ɗhimma ba a yarda su sayar da giya da naman alade ba yayin da suke abokan haɗin gwiwa da Musulmi. Kafin ya shiga haɗin kasuwanci da Musulmi, ɗan Dhimmi na iya kasancewa yana sayar da giya, kuma kuɗin da ya samu daga hakan zai zama halal ga kamfanin. Haɗin kasuwanci yana ingantuwa ne kawai tsakanin mutanen da aka yarda su yi tasarrufi da dukiyarsu, domin yarjejeniya ce da ta dogara da tasarrufin dukiya. Saboda haka, ba daidai ba ne a kafa kamfani da mutumin da aka hana shi yin tasarrufi da dukiya. Haka kuma ba a halatta a shiga haɗin kasuwanci da mutumin da ake sanya masa waliyyi, ko mutumin da ba a yarda da tasarrufinsa ba.

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.

Shirkah ta kasu biyu ne: shirkar dukiyoyi ko shirkar kwangiloli. Shirkar dukiyoyi shirka ce ta kadarori, kamar shiga cikin wata dukiya da aka gada, aka saya, ko aka ba da kyauta. Shirkar kwangiloli kuwa ita ce batun tattaunawa game da karuwar mallaka. Daga nazarin kwangilolin shirka a Musulunci, da hukunce-hukuncen shari'a (Ahkam Shar'iyah) da suka shafe su, za a iya kammalawa cewa akwai nau'ikan shirka guda biyar a Musulunci. Su ne: Al-'Inan (daidaito), Al-Abdan (jiki), Al-Mudharaba (biyu ko fiye), Al-Wujooh (fuska) da Al-Mufawadha (sulhu).

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).