Murabaḥah is a term for a sales contract where the buyer and seller agree on the markup (profit) or "cost-plus" price for the item(s) being sold, which covers the cost of what?
Markup (business) Markup is the ratio between the cost of a good or service and its selling price. It is expressed as a percentage over the cost. A markup is added onto the total cost incurred by the producer of a good or service in order to cover the costs of doing business and create a profit. The total cost reflects the total amount of both fixed and variable expenses to produce and distribute a product. Markup can be expressed as a fixed amount or as a percentage of the total cost or selling price. Retail markup is commonly calculated as the difference between wholesale price and retail price, as a percentage of wholesale. Other methods are also used.
Dhimmi A dhimmī (Arabic: ذمي‎ ‎ "ḏimmī ", ] , collectively أهل الذمة "ahl ul-ḏimmah /dhimmah " "the people of the "dhimma"") is a historical term referring to non-Muslim citizens of an Islamic state. The word literally means "protected person." According to scholars, dhimmis had their rights fully protected in their communities, but as citizens in the Islamic state, had certain restrictions, and it was obligatory for them to pay the jizya tax, which complemented the zakat, or alms, paid by the Muslim subjects. Dhimmis were exempt from certain duties assigned specifically to Muslims, and did not enjoy certain political rights reserved for Muslims, but were otherwise equal under the laws of property, contract, and obligation.