قَالَ مَالِكٌ : الْأَمْرُ عِنْدَنَا أَنَّهُ لَا بَأْسَ بِالشِّرْكِ وَالتَّوْلِيَةِ وَالْإِقَالَةِ مِنْهُ فِي الطَّعَامِ وَغَيْرِهِ، قَبَضَ ذَلِكَ أَوْ لَمْ يَقْبِضْ، إِذَا كَانَ ذَلِكَ بِالنَّقْدِ، وَلَمْ يَكُنْ فِيهِ رِبْحٌ، وَلَا وَضِيعَةٌ، وَلَا تَأْخِيرٌ لِلثَّمَنِ، فَإِنْ دَخَلَ ذَلِكَ رِبْحٌ أَوْ وَضِيعَةٌ أَوْ تَأْخِيرٌ مِنْ وَاحِدٍ مِنْهُمَا، صَارَ بَيْعًا يُحِلُّهُ مَا يُحِلُّ الْبَيْعَ، وَيُحَرِّمُهُ مَا يُحَرِّمُ الْبَيْعَ، وَلَيْسَ بِشِرْكٍ وَلَا تَوْلِيَةٍ وَلَا إِقَالَةٍ. ¤
Imam Malik, may Allah have mercy on him, said: In our view, the ruling is that partnership (shirkah), tawliyah, and iqalah are permissible in food items, whether possession has been taken of them or not. However, it is necessary that the transaction be in cash, not deferred, and there should be no increase or decrease. If there is any increase or decrease, or if it is deferred, then these transactions will be considered as sales, not as partnership, tawliyah, or iqalah.