Shirkat (Ash-Sharika) lug'atda ikki yoki undan ortiq ulushni shunday aralashtirishni anglatadiki, natijada ulardan birini ikkinchisidan ajratib bo'lmaydi. Shar'iy ma'noda shirkat — ikki yoki undan ortiq shaxs o'rtasida foyda olish niyatida moliyaviy ishni birgalikda bajarishga kelishib olinadigan shartnomadir. Shirkat shartnomasi, barcha islomiy shartnomalarda bo'lgani kabi, ijob va qabulning mavjudligini talab qiladi. Ijob shundan iboratki, bir tomon ikkinchisiga: "Men sen bilan falon narsada shirkat tuzdim", deydi, ikkinchi tomon esa: "Qabul qildim", deb javob beradi. Bu so'zlarning aynan o'zi shart emas, lekin ma'no zarur. Ijob va qabulda bir tomon ikkinchisiga og'zaki yoki yozma ravishda biror narsada shirkat masalasi yuzasidan murojaat qilganini va ikkinchisi buni qabul qilganini ko'rsatadigan narsa bo'lishi kerak. Shuning uchun faqatgina shirkat to'g'risidagi kelishuv shartnoma hisoblanmaydi. Shirkat uchun pul yoki mol to'lash to'g'risidagi kelishuv ham shartnoma deb qaralmaydi. Balki, shartnomada biror narsada shirkat tushunchasi aniq bo'lishi kerak. Islomda shirkat shartnomasining haqiqiyligi sharti shundan iboratki, shartnoma tuzilayotgan narsa tasarruf huquqi bo'lishi kerak va bu tasarruf huquqi, unga asoslanib shirkat shartnomasi tuziladi, vakillikka (vakola) yaroqli bo'lishi kerak, shunda tasarruf natijasida olingan foyda ikki sherik o'rtasida taqsimlanadi.

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.

Islamda sherikchilik ruxsat etilgan, chunki Muhammad (s.a.v.) payg'ambar sifatida yuborilganda odamlar kompaniyalar bilan muomala qilar edilar va u zot (s.a.v.) buni man etmadilar. Al-Bukhoriy Abu al-Minhaldan rivoyat qildilar, u aytdi: “Men va mening sherigim bir narsani naqd va nasiya bilan sotib oldik. Al-Bara ibn Azib bizning oldimizga keldi va biz undan bu haqda so'radik. U dedi: “Mening sherigim Zayd ibn al-Arqam va men ham shunday qildik va biz bu haqda Payg'ambardan (s.a.v.) so'radik. U (s.a.v.) dedilar: “Naqd bo'lgan narsani olinglar, nasiya bo'lgan narsani esa qaytaringlar.”” Ad-Daraqutniy Abu Hurayradan rivoyat qildilar: Payg'ambar (s.a.v.) dedilar: “Yuksak Alloh aytdi: “Ikki sherikning uchinchisiman, agar ulardan biri o'z hamrohiga xiyonat qilmasa. Agar xiyonat qilsa, men ulardan chiqib ketaman.”” Sherikchilik musulmonlar orasida, zimmiylar (Islom hukmi ostida yashovchi musulmon bo'lmaganlar) orasida hamda musulmonlar va zimmiylar o'rtasida ruxsat etilgan. Shunday ekan, musulmon xristian, otashparast yoki boshqa zimmiylar bilan sherikchilik qilishi joiz. Muslim Abdulloh ibn Umardan rivoyat qildi, u dedi: “Payg'ambar (s.a.v.) Xaybar aholisi, ya'ni yahudiylar bilan yer mahsulotining, ekin yoki mevaning yarmi evaziga muomala qildilar.” Buxoriyning Oishadan rivoyatida: “Payg'ambar (s.a.v.) Madinada bir yahudiydan oziq-ovqat sotib oldilar va uning oldida o'z zirhlarini garov sifatida qoldirdilar.” At-Termiziy Ibn Abbosdan rivoyat qildi, u dedi: “Payg'ambar (s.a.v.) vafot etganlarida, ularning zirhlari oilalari uchun olgan yigirma sa'* oziq-ovqat evaziga garovda turgan edi.” At-Termiziy Oishadan rivoyat qildi: “Alloh elchisi (s.a.v.) bir yahudiyni chaqirtirib, undan ikki kiyim so'radilar (va ular) boylik kelguncha (kutish kerak edi).” Shu sababli yahudiylar, xristianlar va boshqa zimmiylar bilan sherikchilik qilish ruxsat etilgan, chunki ular bilan muomala qilish joizdir. Biroq zimmiylarga musulmonlar bilan sherik bo'lib turib spirtli ichimliklar va cho'chqa go'shtini sotish ruxsat etilmagan. Muslimga sherik bo‘lishdan oldin, zimmiy spirtli ichimliklar sotgan bo‘lishi mumkin, va bundan olingan daromad kompaniya uchun halol bo‘ladi. Sherikchilik faqat mulkka tasarruf qilish huquqiga ega bo‘lgan shaxslar o‘rtasida to‘g‘ri bo‘ladi, chunki u mulkka tasarruf asosiga qurilgan shartnomadir. Demak, mulkka tasarruf qilishi man etilgan shaxs bilan kompaniya tuzish noto‘g‘ri hisoblanadi. Shuningdek, vasiylik ostiga olingan shaxs yoki tasarruf huquqi berilmagan shaxs bilan sherikchilik qilish ham joiz emas.

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.

Sheriklik ikki xil bo‘ladi: mulk sherikligi yoki shartnoma sherikligi. Mulk sherikligi – bu aktivlar sherikligi bo‘lib, meros qilib olingan, sotib olingan yoki sovg‘a qilib berilgan mulkdagi sheriklik kabidir. Shartnoma sherikligi esa mulk egaligini oshirish bilan bog‘liq muhokama mavzusidir. Islomdagi sheriklik shartnomalari hamda ular bilan bog‘liq ilohiy hukmlar (ahkomi shar’iya) tahlil qilinganda, Islomda besh turdagi sheriklik mavjudligi xulosa qilinadi. Bular: al-'Inon (teng), al-Abdon (jismlar), al-Mudoraba (ikki yoki undan ortiq), al-Vujuh (yuzlar) va al-Mufovada (muzokara) sheriklikdir.

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).