Executive Rules of Mudarabah According to the Law of Bank Operations without Usury

One of the activities of banks today is providing facilities to customers. It has a special place among mudarabah granting facilities, which due to its commercial importance; It provides most of the needs of traders. Granting of facilities in this format was used since 1361 with the change of banking regulations in line with the goals of the Islamic Republic of Iran to Islamize banks. One of the basic features of this contract is the distribution of the parties in the profit and loss resulting from the commercial activity, and in addition, the jurists consider the mudarabah contract with cash and only if the operation performed by the agent is a commercial operation, which is the condition in articles (36) and (37) Chapter 3 of the Law on Interest-Free Banking Operations and Article (9) of the Law on Interest-Free Banking Operations have also been proposed. The following article seeks to provide a clear picture of the state of fixed interest in this contract with a descriptive-analytical method, in addition to analyzing the opinion of jurists regarding the nature and manner of concluding this contract, emphasizing the practical procedure of banks and its economic analysis. The findings show that according to the philosophy of Mudarabah establishment and the use of existing generalities, the type of operations that the agent performs to earn profit can be extended to all types of legitimate and legal activities, and in practice, banks in banking mudarabah seek to receive a certain amount of profit regardless of the results. are real from commercial activity.