Bu ikki tananing (abdan) o‘z mol-mulklari bilan sherikchiligi. Ya’ni, ikki kishi o‘z mol-mulklari bilan sherik bo‘lib, ishni birgalikda bajaradi va foydani o‘rtasida taqsimlaydi. Bu “‘inan” sherikchiligi deb ataladi, chunki ular tasarruf huquqida tengdirlar. “‘Inan” so‘zi poygadagi ikki otliq haqida aytiladi: agar ularning otlari teng bo‘lsa va poyga teng bo‘lsa, ularning jilovlari (‘inan) teng bo‘ladi. Sherikchilikning bu turi Sunnat bilan va sahobalarning ijmo‘si bilan ruxsat etilgan. Odamlar Payg‘ambar ﷺ va sahobalar davridan beri shu shakldagi sherikchilikka kirishib kelganlar.

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.

Bu turdagi shirkatda kapital pul bilan ifodalanadi, chunki pul mulk va savdo qiymatini ifodalaydi. Tuzilgan shartnoma paytida tovar pul qiymatida baholanmagan bo'lsa, tovar bilan shirkat tuzish joiz emas. Shu paytdagi uning qiymati kapitalni tashkil etadi. Kapital aniq va tasarruf etishga yaroqli bo'lishi shart. Shunday qilib, noma'lum kapital, mavjud bo'lmagan mulk yoki qarz asosida shirkat tuzish joiz emas, chunki kapital taqsimlash vaqtida ko'rsatilishi kerak, qarzni esa darhol tasarruf etib bo'lmaydi, holbuki shirkatning maqsadi aynan shudir. Ikki sherik ulushi teng bo'lishi yoki bir xil turdagi mulkdan iborat bo'lishi shart emas. Biroq ular bitta o'lchov bilan baholanishi kerakki, ikkala ulush bitta mulkka aylansin. Masalan, Misr puli bilan Suriya puli asosida sheriklik qilish joiz, lekin ular o'rtasida farq qolmasligi uchun bitta qiymat bilan baholanishi va bir xil turdagi bo'lib qolishi kerak. Shirkat kapitali yagona va ikkala sherik uchun umumiy mulk bo'lishi shart, shunda hech bir sherik o'z mulkini ikkinchisinikidan ajratib ko'rsata olmasin. Shuningdek, ikki sherikning kapital ustidan vakolati bo'lishi sharti ham bor. "Inon" (teng) shirkati vakolat berish va ishonchga asoslanadi. Sheriklar mulklarini topshirish orqali bir-biriga ishonadi va mulkdan tasarruf etish uchun bir-biriga ruxsat beradi. Shirkat tuzilgach, u yagona butunlikka aylanadi. Sheriklar o'zlari ishni boshlashlari majburiy, chunki shirkat ularning shaxslari ustiga quriladi. Ulardan hech biri o'z nomidan boshqa kishini shirkat uchun ishlashga vakil qila olmaydi. Shirkat butun holda o'zi xohlagan kishini ishga oladi va o'zi yoqtirgan shaxsning mehnatidan foydalanadi, bu esa sheriklardan birining xodimi sifatida emas.

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.

Sheriklardan ikki yoki undan ortiq kishining har biri kompaniya manfaatiga muvofiq deb hisoblagan har qanday usulda savdo qilishi joiz. Har bir sherik, shuningdek, to'lovni undirishi va xaridlar qilishi, qarzni undirish uchun sudga murojaat qilishi va to'lovni talab qilishi, pul o'tkazishi va pul o'tkazmasini qabul qilishi, nosoz tovarlarni qaytarishi mumkin. Har biri kompaniya kapitalini ijaraga berishi va ijaraga olishi mumkin, chunki kompaniya uchun foydalar xuddi tovarlar kabi qadrlidir, xuddi sotish va sotib olishga o'xshash. Har bir sherik, masalan, mashinani sotishi yoki uni sotuv uchun tovar sifatida ijaraga berishi mumkin. Kompaniya uchun foyda xuddi tovarning o'zi kabi bo'lib qoladi va shu bilan birga bir xil qadrlidir.

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.

Sherikning ikki tomoni teng ulushga ega bo‘lishi shart emas, lekin tasarruf huquqida teng bo‘lishi shartdir. Kapital borasida sherikларning turli yoki teng ulushga ega bo‘lishi joizdir, foyda esa ular shartlashganlaricha taqsimlanadi. Shunday ekan, foydada tenglikni shart qilish yoki birortasiga ustunlik berish joizdir. ‘Abdurrazzoq “Al-Jome”da rivoyat qilganiga ko‘ra, ‘Ali (roziyallohu anhu) shunday degan: “Foyda ular shartlashganiga ko‘ra bo‘ladi.” ‘Inon sherikligida zarar faqat kapital ulushiga ko‘ra bo‘ladi. Agar ularning ulushlari teng bo‘lsa, zarar ular o‘rtasida teng taqsimlanadi, kapital uchdan bo‘lingan bo‘lsa, zarar ham uchdan bo‘linadi. Agar ular bundan boshqacha shartlashgan bo‘lsalar, ularning shartlariga hech qanday qiymat berilmaydi. Zarar hukmi ularning shartlariga e’tibor berilmasdan ijro etiladi: zarar kapital ulushlarining nisbatiga ko‘ra taqsimlanadi. Buning sababi shuki, tana (mehnat) mol-mulkni yo‘qotmaydi, balki faqat sarflangan mehnatni yo‘qotadi. Shunday qilib, zarar kapital zimmasida bo‘ladi va sherikларning ulushlariga ko‘ra taqsimlanadi. Chunki sheriklik bir turdagi vakillikdir (Vakala). Hukm shuki, vakil zarar uchun javobgar bo‘lmaydi, balki zarar vakil qilgan kishining mol-mulki zimmasida bo‘ladi. ‘Abdurrazzoq “Al-Jome”da ‘Ali (roziyallohu anhu)dan rivoyat qilgan: “Zarar (Al-Vadi‘a) kapital zimmasida bo‘ladi, foyda esa ular shartlashganiga ko‘ra bo‘ladi.”

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.”