这是一种两人或多人仅以各自的劳力参与、而不出资本的合伙。他们分享因其劳动（无论是脑力劳动还是体力劳动）所获得的收益。此类劳动的例子包括：工匠们运用各自的手艺共同工作，并将所得利润在彼此之间分配，如工程师、医生、渔夫、搬运工、木匠、司机等。合伙人不必是同一行业的人，也不必都是工匠。允许不同行业的工匠为了获取合法（Halal）的利润而合伙。他们的合伙是有效的（Sahih），就如同他们属于同一行业一样。合伙人在公司中可以承担特定的职责，例如一人负责管理公司，另一人负责收款，第三人负责用手工作。这意味着，工厂里的工人可以联合合伙，无论他们是否都懂得生产工艺。他们也可以与其他工匠、劳动者、职员和保安合作，他们都可以成为工厂的合伙人。然而，前提是他们为获取利润而合作的工作必须是合法的（Halal）。如果工作的性质是非法的（Haram），那么为从事此类工作而成立公司是被禁止的。

This is a company in which two or more persons participate by their bodies only, without their capital. They share in that which they gain by their labour of whether an intellectual or physical nature. Examples of such labours are by craftsmen who share in work using their craft and divide that which they profit amongst themselves such as engineers, doctors, fishermen, porters, carpenters, car drivers and the like. It is not necessary that the partners be of the same craft, nor that they are all craftsmen. It is allowed that craftsmen of different crafts associate in an allowable (Halal) form of profit. Their partnership is valid (Sahih) just as if they were of the same craft. It is acceptable for the partners to perform a particular role in the company, so that one administers the company, another receives the money and the third works by his hands. This means that it is allowed for labourers in a factory to enter into partnership together, whether or not all of them understand the process of manufacturing. They can associate with other craftsmen, labourers, clerks and guards, and they can all become partners in the factory. However, it is stipulated that the work they associate together in for the purpose of making a profit be Halal. If the type of work is Haram, then to form a company undertaking such work is forbidden.