Chairman, AAOIFI Shariah Board

Mufti Muhammad Taqi Usmani

محمد تقي العثماني

Darul Uloom Karachi · AAOIFI

One of the most influential contemporary scholars of Islamic finance. Former judge of the Shariat Appellate Bench of the Supreme Court of Pakistan. His rulings on sukuk, murabaha, and modern banking instruments are foundational to AAOIFI standards adopted across the Gulf and Southeast Asia.

Areas of expertise

Islamic bankingSukukModern financial instrumentsHanafi fiqh

Notable work

  • An Introduction to Islamic Finance
  • Historic Judgment on Interest (Supreme Court of Pakistan, 1999)
  • AAOIFI Shariah Standards (Chair, 2002–present)
Official source

Cited in these rulings

Is spot forex trading halal?

Spot forex is permissible when settlement is immediate (hand-to-hand) and the account does not pay or receive overnight swap interest. Standard accounts that charge rollover swap fees are not.

Conditional

Are forex overnight swap fees riba?

Overnight swap fees on standard forex accounts are charged or credited based on the interest rate differential between two currencies. This is riba al-nasi'ah (interest from deferment) — impermissible by consensus.

Impermissible

Is buying stocks halal?

Buying shares in publicly listed companies is permissible when the company's business activity is halal and its financial ratios (debt, interest income, illiquid assets) pass standard shariah screens.

Conditional

Are stock options halal?

Conventional stock options are impermissible by the majority of contemporary scholars. The option premium is treated as payment for a mere right (not a tangible asset), which classical fiqh does not recognise as a sellable thing.

Impermissible

Are CFDs (contracts for difference) halal?

CFDs are impermissible by the strong majority of contemporary scholars. The trader never owns the underlying asset — it is purely a contract to exchange the price difference, which lacks the basic requirements of a valid sale.

Impermissible

Is short selling halal?

Conventional short selling is impermissible. It involves selling shares the seller does not own (bay' ma laysa 'indak) and typically requires borrowing shares against an interest-bearing fee.

Impermissible