İstisnâ‘ Akdi ve Modern Dönem İslâmî Finans Uygulamalarındaki Yeri


ARAZ Y.

İlahiyat Tetkikleri Dergisi, sa.54, ss.253-277, 2020 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Basım Tarihi: 2020
  • Doi Numarası: 10.29288/ilted.777979
  • Dergi Adı: İlahiyat Tetkikleri Dergisi
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), Arab World Research Source, ATLA Religion Database, MLA - Modern Language Association Database, Directory of Open Access Journals, TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.253-277
  • Anahtar Kelimeler: Fiqh, Participation Banking, Isti na Contract, Sub (Parallel) Isti na, Selem, Sukuk, Build-Operate-Transfer
  • Eskişehir Osmangazi Üniversitesi Adresli: Evet

Özet

Istisna' contract is a type of contract which is widely found in classical fiqh works and widely used among people since the period of the Prophet. With the development of fiqh, a wide knowledge has accumulated around this contract. There have been changes in the way the contract is applied and in its conditions based on the needs. It is seen that, particularly with the Majalla al-Ahkam which is adopted in the late periods of Ottoman Empire, the contract is widened and a preference is made among the case law depending on the needs of time. Today, in parallel with the development of Islamic finance, new financial techniques are under development. In this context, istisna' contract, which is a classical contract, has started to be popular in the field of Islamic finance due to the special situations it contains and is used in various applications. Whereas the Istisna' contract is a type of contract that people needed in societies where agriculture-based economic structure was prevalent, though not at the level of selem contract, it is a contract needed more in today's world where industry and engineering are dominant. For this, it is necessary that the contract is a subject of difference issues and used actively in the formation of new products in the field of finance. In this study, the account of istisna` contract as handled in the fiqh works will be analysed and the jurisprudence dimension of current practices will be tried to be studied within this framework.