Kampuni (Ash-Sharika) kwa lugha maana yake ni kuchanganya hisa mbili au zaidi pamoja kwa namna ambayo hakuna hisa inayoweza kutofautishwa na nyingine. Kampuni katika Shar'a ni mkataba kati ya watu wawili au zaidi, ambapo wanakubaliana kufanya kazi ya kifedha kwa lengo la kupata faida. Mkataba wa kampuni unahitaji kuwepo kwa pendekezo (Ijab) na kukubali (Qabul), kama ilivyo kwa mikataba yote ya Kiislamu. Pendekezo hutokea pale mmoja wa pande mbili anaposema kwa mwenzake: "Nimeingia nawe ushirikiano katika kadhaa na kadhaa," naye mwingine akajibu kwa kusema: "Nimekubali." Maneno haya halisi si lazima, bali maana yake ndiyo inayohitajika. Ni lazima kuwepo katika pendekezo na kukubali kitu kinachoonyesha kwamba mmoja wa pande alimsemesha mwenzake, kwa mdomo au kwa maandishi, kuhusu ushirikiano katika jambo fulani, na mwingine akalikubali. Kwa hiyo, makubaliano ya ushirikiano peke yake hayawakilishi mkataba. Makubaliano ya kulipa fedha au mali kwa ajili ya ushirikiano pia hayahesabiwi kuwa mkataba. Badala yake, mkataba lazima ujumuishe dhana ya ushirikiano katika kitu fulani. Sharti la uhalali wa mkataba wa kampuni katika Uislamu ni kwamba jambo lililokubaliwa liwe haki ya kutumia (haki ya kutasarrafu), na haki hii ya kutumia, ambayo mkataba wa kampuni unafungwa juu yake, inafaa kwa uwakilishi (Wakala), ili kile kinachopatikana kwa kutumia hicho kigawanywe kati ya washirika wawili.

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.

Ushirikiano unaruhusiwa katika Uislamu kwa sababu Muhammad (rehema na amani ziwe juu yake) alipotumwa kama Mtume watu walikuwa wakifanya biashara na makampuni, na yeye ﷺ hakukataza jambo hili. Al-Bukhari alisimulia kwamba Abu Al-Minhal alisema: “Mimi na mshirika wangu tulinunua kitu kwa fedha taslimu na kwa mkopo. Al-Bara ibn ‘Azib alikuja kwetu, hivyo tukamuuliza kuhusu jambo hili. Akasema: ‘Mshirika wangu, Zaid ibn Al-Arqam, na mimi tulifanya vivyo hivyo, nasi tukamuuliza Mtume ﷺ kuhusu jambo hili. Naye ﷺ akasema: “Kile kilicho cha fedha taslimu mnachukua, na kile kilicho cha mkopo mnakirudisha.”’” Ad-Daraqutni alisimulia kutoka kwa Abu Hurairah kwamba Mtume ﷺ alisema: “Allah Mtukufu amesema: ‘Mimi ni wa tatu kati ya washirika wawili mradi mmoja wao hamsaliti mwenzake. Akimsaliti, nitajitoa kati yao.’” Ushirikiano unaruhusiwa miongoni mwa Waislamu, Dhimmi (wasio Waislamu wanaoishi chini ya mamlaka ya Kiislamu), na kati ya Waislamu na Dhimmi. Hivyo inaruhusiwa kwa Mwislamu kuingia katika ushirikiano na Mkristo, mwabudu moto au Dhimmi wengine. Muslim alisimulia kutoka kwa Abdullah ibn ‘Umar aliyesema: “Mtume ﷺ alifanya biashara na watu wa Khaybar, ambao walikuwa Mayahudi, kwa nusu ya mazao ya ardhi ya mimea au matunda.” Katika simulizi nyingine ya Bukhari kutoka kwa Aisha: “Mtume ﷺ alinunua chakula kutoka kwa Myahudi mjini Madinah, na akaweka silaha yake kwake kama dhamana.” At-Tirmidhi alisimulia kutoka kwa Ibn ‘Abbas aliyesema: “Mtume ﷺ alifariki dunia huku silaha yake ikiwa dhamana badala ya vipimo ishirini (Sa’a) vya chakula ambavyo alichukua kwa ajili ya familia yake.” At-Tirmidhi alisimulia kutoka kwa Aisha kwamba “Mtume wa Allah ﷺ alimtuma mtu amwite Myahudi, akimwomba nguo mbili (na kusubiri) hadi (wakati wa) kupata neema.” Kwa hiyo kuingia katika ushirikiano na Mayahudi, Wakristo na Dhimmi wengine kunaruhusiwa, kwani kufanya nao biashara ni halali. Hata hivyo, Dhimmi hawaruhusiwi kuuza pombe na nguruwe wakiwa washirika wa Waislamu. Kabla ya kuunda ushirikiano na Mwislamu, Dhimmi huenda alikuwa ameuza pombe, na mapato yake yangekuwa halali kwa kampuni. Ushirikiano unaruhusiwa tu kati ya watu ambao haki yao ya kumiliki na kutumia mali inaruhusiwa, kwa sababu ni mkataba unaotegemea utumiaji wa mali. Kwa hiyo, ni batili kuunda kampuni na mtu ambaye amezuiwa kutumia mali. Pia hairuhusiwi kuingia ushirikiano na mtu aliyewekwa chini ya ulezi, au mtu ambaye haki yake ya kutumia mali hairuhusiwi.

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.

Ushirikiano ni aidha ushirikiano wa mali au ushirikiano wa mikataba. Kampuni ya mali ni kampuni ya rasilimali, kama vile ushirikiano katika mali iliyorithiwa, iliyonunuliwa au kupewa zawadi. Kampuni ya mikataba ni mada ya majadiliano kuhusu kuongezeka kwa umiliki. Kutokana na uchunguzi wa mikataba ya ushirikiano katika Uislamu, na hukumu za kidini (Ahkam Shar'iyah) zinazohusiana nazo, inaweza kuhitimishwa kwamba kuna aina tano za kampuni katika Uislamu. Hizi ni Al-'Inan (sawa), Al-Abdan (miili), Al-Mudharaba (wawili au zaidi), Al-Wujooh (nyuso) na Al-Mufawadha (majadiliano).

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).