Book of Cost-Plus Sales
Section
On the classification of sales: sales fall into four categories—cost-plus sales, sales by bargaining, sales by competitive bidding, and sales based on trust and reliance. Ibn Habīb said that reliance applies only to purchasing, not selling. This is incorrect, since there is no distinction between selling and purchasing in this respect.
Section
Cost-plus sales take two forms. The first is a sale at a specified profit on the total cost price. (The second) is a sale on the basis of one dirham’s profit per dirham, half a dirham per dirham, eleven for ten, or any lower or higher proportion upon which the parties agree.
Section
As for a sale in which the buyer agrees to give the seller a profit of one dirham per dirham, half a dirham per dirham, or