Murabaha is an Islamic mode of financing where a Financial Institution purchases goods or assets on behalf of customer and then sells it to customer at cost plus profit on credit terms and amount payable by the customer is settled in installments. Tawarruq is a development of Murabaha and sometimes referred to as commodity Murabaha or reverse Murabaha as it involves having access to cash through real trading of a commodity (Bay Al’inah). At YANAL, the Murabaha facility structure involves real estate security, and the installments are payable over a medium to long-term tenure. The product participants consist of the finance company, the customer, and the broker for the commodity transaction.