公司(Ash-Sharika)在语言上的意思是将两份或更多份额混合在一起,使彼此无法再被区分。在沙里尔法中,公司是两个或更多人之间的一份契约,他们约定为了获取利润而从事金融性的工作。与所有伊斯兰契约一样,公司契约要求同时存在要约与承诺。当一方对另一方说:"我与你就某事达成合伙"时,即构成要约;另一方回答说:"我接受",即为承诺。这些确切的字句并非必需,但其含义必须具备。要约与承诺之中必须有某种表明,一方已就某事的合伙问题口头或书面地向另一方提出,而另一方表示接受。因此,仅仅达成合伙的协议并不构成契约;约定支付金钱或财产以换取合伙,同样不被视为契约。相反,契约必须包含在某事物上合伙的概念。在伊斯兰教中,合伙契约有效的条件要求,所订立的标的必须是一项可处置的权利,并且这项用于订立公司契约的处置权适合代理(Wakala),使得通过该处置所获得的收益由两位合伙人共享。

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.

伙伴关系在伊斯兰教中是被允许的，因为当穆罕默德（愿主福安之）被派遣为使者时，人们已在与商号往来，而他并未禁止这种做法。布哈里记载，艾布·敏哈勒说："我和我的合伙人买了一样东西，有现金也有赊账。巴拉·本·阿扎布来到我们这里，我们便向他请教此事。他说：'我和我的合伙人宰德·本·阿尔古姆也这样做过，我们就此事请教了先知（愿主福安之）。他（愿主福安之）说：「现金的部分你们可以拿走，赊账的部分则应当退还。」'"达拉库特尼从艾布·胡莱赖ه那里转述，先知（愿主福安之）说："至高的安拉说：'只要两个合伙人中的一方不背叛另一方，我就是他们的第三者。若其中一方背叛，我便离开他们。'" 在穆斯林之间、迪米（即生活在伊斯兰政权统治下的非穆斯林）之间，以及穆斯林与迪米之间，合伙都是被允许的。因此，穆斯林与基督徒、拜火教徒或其他迪米合伙也是允许的。穆斯林记载，阿卜杜拉·本·欧麦尔说："先知（愿主福安之）与海拜尔的居民（他们是犹太人）达成协议，以其所产的农作物或果实的一半为条件进行交易。"布哈里在另一段记载中转述阿伊莎的话："先知（愿主福安之）在麦地那向一位犹太人购买食物，并把他的铠甲作为抵押交给对方。"提尔米兹记载，伊本·阿拔斯说："先知（愿主福安之）去世时，他的铠甲仍作为抵押，以换取他为家人所取的二十萨阿食物。"提尔米兹还记载，阿伊莎说："安拉的使者（愿主福安之）派人去找一位犹太人，向他索要两件衣服，并请他等到（有了）富足的时候再付。" 因此，与犹太人、基督徒及其他迪米合伙是被允许的，因为与他们交易是合法的。但是，迪米在与穆斯林合伙时，不得出售酒和猪肉。 在与穆斯林合伙之前,一位齐米人(Dhimmi)可能曾经售卖酒类,其所得收益对于该公司而言是合法的(Halal)。合伙只有在其处分权被允许的人之间才有效,因为它是一种建立在财产处分之上的契约。由此可见,与被禁止处分财产的人组建公司是无效的。与被置于监护之下的人,或处分权不被允许的人合伙,也是不允许的。

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.

合伙分为财产合伙和契约合伙。财产合伙是资产上的合伙，例如对通过继承、购买或赠予取得的财产共同拥有份额。契约合伙则是关于通过合同增加所有权的讨论对象。通过考察伊斯兰教中的合伙契约及其相关的教法律例（Ahkam Shar'iyah），可以得出结论：伊斯兰教中的合伙有五种类型，即：Al-'Inan（均等合伙）、Al-Abdan（劳务合伙）、Al-Mudharaba（两人或多人合伙，即委托经营）、Al-Wujooh（信誉合伙）和Al-Mufawadha（全权委托合伙）。

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).