Wannan shi ne haɗin kai na jikuna (Abdan) wajen amfani da dukiyoyinsu. Wato, mutum biyu su haɗa dukiyoyinsu, su raba aiki, kuma su raba riba a tsakaninsu. Ana kiransa kamfanin ‘Inan saboda suna daidai a haƙƙin tasarrufi, kuma ‘Inan na nufin mahaya biyu a tsere idan dawakansu daidai suke kuma tserensu daidai ne, don haka linzaminsu (‘Inan) daidai yake. Irin wannan haɗin kai Sunnah ta halatta shi, kuma Ijma'in Sahabbai (yarjejeniyar Sahabbai) ya tabbatar da shi. Mutane sun shiga irin wannan haɗin kai tun zamanin Manzon Allah ﷺ da Sahabbai.

This is two bodies (Abdan) associating with their properties. Namely, two persons associate with their properties and share the work dividing the profit between them. It is called a company of ‘Inan because they are equal in their right of disposal where ‘Inan means two riders in a race if their horses are equal and their race is equal, so their bridles (‘Inan) are equal. This form of company is allowed by the Sunnah (of the Prophet) and Ijma’a of the Sahabah (consensus of the Companions). People have entered into this form of partnership since the time of the Prophet (pbuh) and the Sahabah.

A cikin irin wannan haɗin kasuwanci, babban jari yana wakilcin kuɗi ne, domin kuɗi yana wakiltar darajar dukiyoyi da cinikayya. Ba a yarda a shiga haɗin kasuwanci a kan kayan ciniki sai dai idan an ƙimanta shi da kuɗi a lokacin yarjejeniya. Darajarsa a lokacin nan ita ce take wakiltar babban jari. Sharaɗi ne babban jarin ya zama sananne kuma mai iya amfani da shi. Don haka ba a yarda a kafa haɗin kasuwanci a kan babban jari wanda ba a sani ba, ko babu dukiya, ko bashi a matsayin babban jari, domin ana buƙatar komawa ga babban jarin a lokacin raba riba, kuma saboda bashi ba za a iya amfani da shi nan take ba, kuma wannan shi ne manufar haɗin kasuwanci. Ba wajibi ba ne hannun jarin dukiyoyin biyu su zama daidai ko irin guda ɗaya. Duk da haka, dole ne a ƙimanta su da ma'auni guda ɗaya domin dukiyoyin biyu su zama dukiya ɗaya. Don haka yana halatta a zama abokan kasuwanci da, misali, kuɗin Masar da na Siriya, amma sai a ƙimanta su da ƙima guda ɗaya, ta yadda babu bambanci a tsakaninsu kuma su zama irin guda ɗaya. Sharaɗi ne babban jarin kamfanin ya zama dukiya ɗaya kuma ta kowa da kowa, ta yadda ba wani abokin kasuwanci da zai iya raba dukiyarsa da ta ɗayan. Haka kuma sharaɗi ne abokan kasuwancin biyu su kasance suna da iko a kan babban jarin. Haɗin kasuwancin 'Inan (daidai) yana dogara ne a kan wakilci da amana. Abokan kasuwanci suna amincewa da juna ta hanyar miƙa dukiyoyi, da kuma ba juna izinin yin amfani da dukiya. Da zarar an kafa kamfanin, sai ya zama abu guda ɗaya. Wajibi ne abokan kasuwanci su fara aiki da kansu, domin an kafa kamfanin ne a kan jikinsu. Ba a yarda ɗayansu ya wakilta wani mutum ya yi aiki wa kamfanin a madadinsa ba. Kamfanin baki ɗaya yana ɗaukar wanda yake so, kuma yana amfani da jikin wanda yake so a matsayin ma'aikaci, ba a matsayin ma'aikacin ɗaya daga cikin abokan kasuwanci ba.

In this type of company, the capital is represented by money, because money represents the value of the properties and the sales. It is not allowed to enter into partnership over merchandise unless it was evaluated in monetary terms at the time of contract. Its value at this time represents the capital. It is a condition that the capital be defined and disposable. The partnership is thus not allowed to be formed over an unknown capital, absent property or a debt as the capital has to be referred to at the time of division and because the debt cannot be disposed with immediately and this is the aim of the company. It is not necessary that the two property shares are equal or of the same kind. However, they must be evaluated by one measure so that both shares become one property. It is, therefore, valid to become partners with, for example, Egyptian and Syrian money, but these should be evaluated by one value so that there is no difference between them and they become one of the same kind. It is a condition that the capital of the company be one property and common for both such that neither partner can differentiate his property from the other’s. It is also conditional that the two partners have authority over the capital. The ‘Inan (equal) company is based on delegation and trust. The partners trust each other through handing over properties, and by delegating permission to each other to dispose of property. Once the company has been formed it becomes one entity. It is obligatory for the partners to start work themselves as the company is established upon their bodies. Neither of them is allowed to delegate another person to work for the company on his behalf. The company as a whole employs whom it wants and uses the body of whom it likes as its employee not as an employee for one of the partners.

Ya halatta ga kowane ɗaya daga cikin abokan haɗin kasuwanci biyu ko fiye da haka su yi ciniki ta kowace hanya da yake ganin tana da amfani ga kamfanin. Kowane ɗaya daga cikin abokan haɗin kasuwancin kuma yana da izinin karɓar kuɗin kaya da yin sayayya, da shari'a domin neman bashi da kuma neman biyansa, da aika kuɗi da karɓar kuɗin da aka aika, da mayar da kayan da suka lalace. Kowane ɗayansu yana da izinin yin hayar da kuma haya babban birnin kamfanin, domin amfanin kamfanin yana daidai da kayayyakin ciniki, kamar yadda ake sayarwa da saye. Kowane abokin haɗin kasuwanci zai iya sayar da abu kamar mota misali, ko ya yi haya da shi a matsayinsa na kaya don sayarwa. Amfanin kamfanin ya zama kamar kayan kansa kuma yana daidai da shi.

It is allowed for any of the two or more partners to trade in whatever way He feels is beneficial to the company. Each of the partners is also allowed to collect the price and make purchases, to litigate for and request payment of debt, to remit and accept remittance, and to return faulty goods. Each is allowed to hire and lease the capital of the company, as the benefits to the company are as good as the commodities, in a similar way to selling and buying. Each partner would be allowed to sell an item like a car for example, or to lease it in its capacity as a commodity for sale. The benefit to the company becomes like the commodity itself and is as good as this.

Ba sharaɗi ne cewa abokan haɗin kasuwanci biyu su kasance da hannun jari daidai ba, amma wajibi ne su kasance daidai a haƙƙin tafiyar da dukiyar. Dangane da jari, yana halatta abokan haɗin kasuwanci su kasance da hannun jari mabambanta ko daidai, yayin da ribar kuma ake raba ta kamar yadda suka shardanta. Don haka yana halatta a shardanta daidaito a riba ko a ba wa wani fifiko. Bisa abin da ‘Abdurrazzaq ya ruwaito a Al-Jami’, ‘Ali (ra) ya ce: “Riba tana bisa abin da suka shardanta.” Dangane da asara a haɗin kasuwancin ‘Inan, tana bisa rabon hannun jari kawai. Idan hannayen jarinsu daidai suke, to asara tsakaninsu tana rabuwa daidai, kuma idan jari an raba shi kashi uku, to asara tana rabuwa kashi uku. Idan sun shardanta wani abu daban da haka, ba za a ba shardancinsu wata daraja ba. Hukuncin asara zai aiwatu ba tare da la’akari da shardancinsu ba, ta hanyar raba asara bisa ga rabon hannun jarinsu. Wannan saboda jiki ba ya rasa dukiya; yana rasa ƙoƙarin da aka kashe ne kawai. Don haka asara tana ɗaukar nauyin jari kuma ana rabata bisa hannun jarin abokan haɗin. Wannan saboda haɗin kasuwanci wani nau’in wakilci ne (Wakala). Ƙa’ida ita ce mai wakilci ba ya ɗaukar alhakin asara, amma asara tana kan dukiyar wanda ya wakilta. ‘Abdurrazzaq ya ruwaito a Al-Jami’ daga ‘Ali (ra): “Asara (Al-Wadhi’a) tana kan jari, kuma riba tana bisa abin da suka shardanta.”

It is not conditional that the two partners have equal shares, but it is necessary that they are equal in the right of disposal. With regard to the capital, it is valid that the partners have different or equal shares, while the profit is divided as they stipulate. It is thus valid to stipulate equality in the profit or to give preference. According to what ‘Abdurrazzaq narrated in Al-Jami’, ‘Ali (ra) said: ‘The profit is according to what they stipulated.’ With regard to losses in the ‘Inan company, it is according to the capital share only. If their shares are of equal value then the loss between them is divided equally, and if the capital is divided in thirds then the loss is divided in thirds. If they stipulated other than that, no value will be given to their stipulations. The rule on loss is then executed without regard to their stipulations, by dividing the loss based upon the ratio of their capital shares. This is because the body does not lose property; rather it loses the spent effort only. The loss is thus carried on the capital and it is distributed according to the shares of the partners. This is because a company is a form of representation (Wakala). The rule is that the deputy is not held responsible for the loss but the loss is carried upon the property of the deputising person. Abdurrazzaq narrated in Al-Jami’ from ‘Ali (ra): “The loss (Al-Wadhi’a) is upon the capital and the profit is according to what they stipulated.”