After the collapse of the Islamic Caliphate in Istanbul and the loss of the First World War, Shari'a and Arabic as the law and language of the Muslim world were replaced with common laws and numerous European languages were introduced into the new Arab states. These events led to calls for reestablishing the shari’a for all aspects of life. Arab countries responded by constituting Islamic parties and institutions including Islamic banks. Islamic banks flourished quickly all over the world. Some consider this evidence of success. Most of the operations of Islamic banks (40%-80%) were in the area of Murabaha. Accounting and auditing standards were issued by the Organisation of Accounting and Auditing Standards for Islamic Financial Institutions in Bahrain (OAASIFI) in 1997 by translating the international standards so as to begin from where others reached. Many questions were raised about the lawfulness of Islamic banks operations, although there are shari’a control bodies in every bank, which make it necessary to investigate its activities. This is an analytical study of Islamic bank operations from a shari’a point view regarding Murabaha to the order of the purchaser concluding that it is far from shari’a’s principles and provisions.

The expressions of the Quran regarding the tayyibat (good things) has always carried good meanings, ethical and intellectual values, because of the relationship of the tayyibat with the worldview, the belief, and the characters of the Ummah. This is what Islam is keen to assert, protect, care for, and ensure its existence because of its importance for the continuation of Islam and its mission over time, which always makes it a fertile field for research; especially when Islam is attacked from every angle, including the tayyibat. Moreover, it is also to remind the Muslims of their religion’s constants and its teachings to help them in facing of this incoming corruption, whereby their non-Muslims promote all types of khab?ith (bad things), such as doctrines of religious groups and secularism; food and drinks such as alcohol, drugs, marijuana, and others, which requires the continued vigilance of Muslims and their keenness to protect the believes of the Ummah, its members, and their future in this regard by always studying at the tayyibat and khabaith.